2018-04-26T02:15:01-05:00 2017-08-31 521511275 RAFFA PC 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2016-09-01 943025807 NATIONAL ABILITY CENTER NATI 4356493991 PO BOX 682799 PARK CITY UT 84068 GAIL BARILLE EXECUTIVE DIRECTOR 4356493991 2018-04-26 1 FRANK H SMITH P00639053 2028225000 2018-04-26 207.238.152.33 2018-04-26 03:14:52 ED P 248DEB9EEDB6BAD9CF18FF838D0EF823C1BE4C2C 34B105C2C7BADB5F86383FB62741823725D67518 2016 2021-01-29 14:40:06Z GAIL BARILLE PO BOX 682799 PARK CITY UT 84068 20622410 0 X WWW.DISCOVERNAC.ORG X 1986 UT TO PROVIDE ADAPTIVE RECREATION AND LEADERSHIP DEVELOPMENT FOR INDIVIDUALS WITH DISABILITIES. 19 19 193 1727 4675 0 7389143 15193865 1552030 1418480 147054 67485 517638 142957 9605865 16822787 199850 333072 0 0 2871098 3112418 17530 36885 679457 2234527 2756556 5323005 6238931 4282860 10583856 13378971 22949964 392572 315819 12986399 22634145 X THE NATIONAL ABILITY CENTER (THE CENTER) EMPOWERS INDIVIDUALS OF ALL ABILITIES BY BUILDING SELF-ESTEEM, CONFIDENCE AND LIFETIME SKILLS THROUGH SPORT, RECREATION AND EDUCATIONAL PROGRAMS. 1 0 5070184 333072 1418480 THE CENTER SERVES OVER 6,000 INDIVIDUALS OF ALL ABILITIES THROUGH OVER 32,000 EXPERIENCES ANNUALLY. OUR TOP THREE PROGRAM SERVICE AREAS INCLUDE:I) SPORTS AND RECREATION PROGRAMS - INCLUDING ALPINE SKIING, NORDIC SKIING, SNOWBOARDING, CYCLING, WATERSPORTS, ARCHERY, AQUATICS, CLIMBING, RAFTING, INDOOR CLIMBING, AND OUTDOOR CLIMBING,II) MILITARY PROGRAMS - INCLUDING CAMPS AND RETREATS FOR MILITARY VETERANS, GROUPS AND FAMILIES; ANDIII) EQUESTRIAN PROGRAMS - INCLUDING ADAPTIVE RIDING, HIPPOTHERAPY AND EQUINE ASSISTED LEARNING. 5070184 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 1 71 0 1 193 0 1 1 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 UT X X KATIE HOBERT 4356493991 PO BOX 682799 PARK CITY UT 84068 MICHAEL KERBY PRESIDENT 4.00 X X 0 0 0 LISA NEMEROFF TREASURER 4.00 X X 0 0 0 SEAN CARROLL SECRETARY 4.00 1.00 X X 0 0 0 ALAN MCIVER PAST PRESIDENT 4.00 X 0 0 0 SARA ELIZABETH BARTLETT DIRECTOR 2.00 X 0 0 0 ROBERT F CIOFFI DIRECTOR 2.00 X 0 0 0 ANDREW DAHMEN DIRECTOR 2.00 1.00 X 0 0 0 SHAWN FOJTIK DIRECTOR 2.00 X 0 0 0 RICHARD K GALLAGER DIRECTOR 2.00 X 0 0 0 JOHN HANRAHAN DIRECTOR 2.00 X 0 0 0 CHUCK HEATH DIRECTOR 2.00 X 0 0 0 LIZA HOWELL DIRECTOR 2.00 X 0 0 0 DUSTIN LIPSON DIRECTOR 2.00 X 0 0 0 SEAMUS MCMAHON DIRECTOR 2.00 X 0 0 0 PEG NICHOLLS DIRECTOR 2.00 X 0 0 0 DAVID O'BRIEN DIRECTOR 2.00 X 0 0 0 BRAD PETERSEN DIRECTOR 2.00 1.00 X 0 0 0 JIM SMITH DIRECTOR 2.00 X 0 0 0 STEVE WARD DIRECTOR 2.00 X 0 0 0 GAIL BARILLE EXECUTIVE DIRECTOR 50.00 X 127654 0 12133 KEVIN STICKELMAN COO 50.00 1.00 X 62765 0 6781 MARLISE CROMAR FINANCE MANAGER - UNTIL 07/2017 35.00 X 51169 0 1680 KATIE HOBERT FIN. & ACCOUNTING DIR - AS OF 7/2017 50.00 X 0 0 0 241588 0 20594 1 0 0 0 0 763 16338 1919142 1231248 702042 11324332 4512022 15193865 SPORTS PROGRAM FEES 900099 1364563 1364563 EXCHANGE GRANTS 900099 53917 53917 1418480 63822 63822 2975447 2971784 3663 3663 3663 754068 1919142 820090 -66022 -66022 12424 7749 4675 4675 LODGING RENTAL 900099 195201 195201 REFUND 900099 5381 5381 GEAR SALES 900099 3722 3722 204304 16822787 1418480 4675 205767 26639 26639 306433 306433 331700 296356 35344 2195233 1779874 59390 355969 21909 18273 605 3031 378743 280199 39204 59340 184833 131216 24973 28644 28605 26516 944 1145 36885 36885 35179 8119 27060 134085 105220 3746 25119 251034 207988 2447 40599 65247 59944 2717 2586 22203 10983 3121 8099 138546 118159 20387 343208 336344 3432 3432 65399 59089 6310 PROGRAM & ACTIVITY EXP. 1320171 1320171 MAINTENANCE 231066 222061 4021 4984 VOLUNTEER EXPENSES 61966 48481 13116 369 DUES & SUBSCRIPTIONS 26787 15046 8094 3647 33060 -2452 12695 22817 6238931 5070184 489290 679457 1491950 1870250 862210 4634895 3260512 6039845 190747 226023 20000 0 13288 0 22517 108988 10428234 4054768 4606287 6373466 2702291 3291926 166697 160197 42472 244374 13378971 22949964 311979 291523 80593 24296 392572 315819 X 7270399 9055576 4640019 12502588 1075981 1075981 12986399 22634145 13378971 22949964 X 10583856 299250 -1235360 X 0 1 X 1 0 X 4461400 2703253 3001461 7389143 15193865 32749122 4461400 2703253 3001461 7389143 15193865 32749122 9329695 23419427 257142 284364 331611 335432 259023 1467572 11657 17252 10571 2551 3722 45753 34262447 8637343 0.68350 0.69880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GEAR SALES - 2012 AMOUNT: $ 0. 2013 AMOUNT: $ 3,321. 2014 AMOUNT: $ 2,334. 2015 AMOUNT: $ 2,541. 2016 AMOUNT: $ 3,722. SKI VOUCHERS - 2012 AMOUNT: $ 0. 2013 AMOUNT: $ 13,931. 2014 AMOUNT: $ 8,237. 2015 AMOUNT: $ 10. 2016 AMOUNT: $ 0. OTHER INCOME - 2012 AMOUNT: $ 11,657. 2013 AMOUNT: $ 0. 2014 AMOUNT: $ 0. 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3129543 303214 3432757 2959463 170080 3129543 3071390 -111927 2959463 2759764 311626 3071390 2520866 100000 138898 2759764 0.52100 0.31340 0.16560 0 0 349057 140943 490000 5731279 2488863 3242416 2490002 1390611 1099391 1716953 175294 1541659 6373466 X 16254362 229250 331017 -664794 -104527 16358889 463898 463898 16822787 6606616 331017 500566 831583 5775033 463898 463898 6238931 PART V, LINE 4: THERE ARE NO DONOR RESTRICTIONS ON THE EARNINGS OF THE PERMANENTLY RESTRICTED ENDOWMENT. AS SUCH, IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, ALL INVESTMENT EARNINGS OF THE PERMANENTLY RESTRICTED ENDOWMENT ARE CONSIDERED TEMPORARILY RESTRICTED UNTIL APPROPRIATED FOR EXPENDITURE BY THE CENTER'S BOARD OF DIRECTORS. THE CENTER'S BOARD OF DIRECTORS HAS ADOPTED A SPENDING POLICY WHICH PROVIDES FOR 5% OF THE CENTER'S AVERAGE ENDOWMENT BALANCE OVER THE PAST 12 QUARTERS TO BE AVAILABLE FOR GENERAL OPERATIONS, PROVIDED THAT THE ACCUMULATED TOTAL RETURNS ARE SUFFICIENT TO ALLOW EXPENDITURES WITHOUT DRAWING UPON THE PRINCIPAL OF THE ORIGINAL CONTRIBUTION INCLUDING ANY MATCHING FUNDS. HOWEVER, THE CENTER'S BOARD OF DIRECTORS ELECTED NOT TO APPROPRIATE ANY AMOUNTS FOR THE YEARS ENDED AUGUST 31, 2017 AND 2016. THERE WERE ALSO NO APPROPRIATIONS BY THE BOARD OF ANY FUNDS OF THE BOARD DESIGNATED QUASI ENDOWMENT FUND DURING THE YEARS ENDED AUGUST 31, 2017 OR 2016. PART X, LINE 2: THE CENTER REVIEWS AND ASSESSES ALL ACTIVITIES ANNUALLY TO IDENTIFY ANY CHANGES IN THE SCOPE OF THE ACTIVITIES AND REVENUE SOURCES AND THE TAX TREATMENT THEREOF TO IDENTIFY ANY UNCERTAINTY IN INCOME TAX. FOR THE YEARS ENDED AUGUST 31, 2017 AND 2016, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAINTY IN INCOME TAX REQUIRING RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTED TO SPLORE -664,794. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NOT A SPECIAL EVENT 130,826. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 333,072. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTED TO SPLORE 500,566. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NOT A SPECIAL EVENT 130,826. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 333,072. X 1 MIGHTY PENGUIN INC 999 E MURRAY HOLLADAY ROAD SUITE SALT LAKE CITY UT 84117 CONSULTING 0 0 36885 -36885 36885 -36885 UT RED WHITE AND SNOW 1960821 1278963 681858 2379 61219 47363 502789 OTHER EVENTS 712389 640179 72210 3100 34594 168646 2673210 1919142 754068 5479 95813 47363 671435 820090 -66022 1 RECOVERY WAYS 4848 COMMERCE DRIVE MURRAY UT 84107 471085087 N/A 11170 FMV PROGRAM FEES ASSISTANCE TO PARTICIPATE IN PROGRAMMING CHILDREN'S ONCOLOGY SERVICES OF ILLINOIS 213 WEST INSTITUTE PLACE SUITE 306 CHICAGO IL 60610 364263831 501(C)(3) 7950 FMV PROGRAM FEES AND LODGING ASSISTANCE TO PARTICIPATE IN PROGRAMMING STEPS RECOVERY 984 SOUTH 930 WEST PAYSON UT 84651 263538695 N/A 7519 FMV PROGRAM FEES ASSISTANCE TO PARTICIPATE IN PROGRAMMING 1 2 SCHOLARSHIPS 309 0 306433 FMV REDUCTION IN PROGRAM FEES PART I, LINE 2: BECAUSE THE CENTER'S GRANTS ARE NON-MONETARY IN NATURE, WE DO NOT HAVE FORMALIZED PROCEDURES AS THIS WOULD LEAD TO SELF-MONITORING. X 1 92093 X 80020 X 1 1760 FMV X 1 11500 FMV X 29678 1627115 FMV X LAND LEASE 1 1370000 FMV X LIFT TICKETS 6115 835135 FMV X PROG. ITEMS 3000 273494 FMV X SEASON SKI PASSES 88 54512 FMV X WINTER EQUIPMENT STORAGE 1 37500 FMV X SKI RENTALS 250 18750 FMV X GIFT CARDS 1 7500 FMV 0 1 0 PART I, COLUMN (B): THESE AMOUNTS REPRESENT THE NUMBER OF CONTRIBUTED ITEMS. FORM 990, PART III, LINE 2 ON JANUARY 12, 2017, SPLORE GRANTED ALL OF ITS ASSETS TO THE NATIONAL ABILITY CENTER (THE CENTER) AND THE CENTER AGREED TO ASSUME ALL OF SPLORE'S LIABILITIES AND TO CONTINUE ITS PROGRAMS ON SPLORE'S BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS PROVIDED TO AND DISCUSSED WITH THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND THEN PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE CONDUCTS AN ANNUAL REVIEW FOR CONFLICTS OF INTEREST. THE EXECUTIVE COMMITTEE MONITORS CONFLICT OF INTERESTS AND, UPON INVESTIGATION, MAY PROHIBIT CERTAIN INTERESTED PERSONS FROM PARTICIPATING IN GOVERNING BODY DELIBERATIONS. REPORTS OF VIOLATIONS GO TO THE BOARD OPERATIONS COMMITTEE AND THE EXECUTIVE DIRECTOR. THE CENTER REVIEWS SITUATIONS ON AN ONGOING BASIS WITH OUR AUDITORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS FOR THE NEXT FISCAL YEAR. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS LOOKS AT RANGES IN COMPARABILITY SURVEYS (DATA PROVIDED BY SURVEYS OF THE NON-PROFITS IN UTAH AND NATIONWIDE) TO DETERMINE AN APPROPRIATE SALARY RANGE. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST AND IT IS INCLUDED IN OUR BOARD OF DIRECTOR MANUALS. FORM 990, PART XI, LINE 9: ACQUISITION OF DEBT FROM AFFILIATE -1,235,360. SPLORE 4029 S MAIN STREET SALT LAKE CITY UT 84107 942725250 ADAPTIVE RECREATION UT 501(C)(3) LINE 7 NATIONAL ABILITY CENTER 1 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 NATIONAL ABILITY CENTER C 1128605 CASH NATIONAL ABILITY CENTER O 273176 FMV