2017-03-16T20:53:07-05:00 2016-08-31 521511275 RAFFA PC 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2015-09-01 943025807 NATIONAL ABILITY CENTER NATI 4356493991 PO BOX 682799 PARK CITY UT 84068 GAIL BARILLE EXECUTIVE DIRECTOR 4356493991 2017-03-16 1 FRANK H SMITH P00639053 2028225000 2017-03-16 2015 2021-01-29 14:40:06Z GAIL BARILLE PO BOX 682799 PARK CITY UT 84068 10350741 0 X WWW.DISCOVERNAC.ORG X 1986 UT TO PROVIDE ADAPTIVE RECREATION AND LEADERSHIP DEVELOPMENT FOR INDIVIDUALS WITH DISABILITIES. 19 19 187 1498 2696 -2293 3001461 7389143 1194517 1552030 151863 147054 376566 517638 4724407 9605865 166038 199850 0 0 2353398 2871098 80362 17530 619875 2227678 2234527 4827476 5323005 -103069 4282860 9112353 13378971 457796 392572 8654557 12986399 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. 0 1 4301164 199850 1552030 THE CENTER SERVES 5,000 INDIVIDUALS OF ALL ABILITIES THROUGH 30,000 EXPERIENCES ANNUALLY. OUR TOP THREE PROGRAM SERVICE AREAS INCLUDE:I) SPORTS AND RECREATION PROGRAMS - INCLUDING ALPINE SKIING, NORDIC SKIING, SNOWBOARDING, CYCLING, WATERSPORTS, ARCHERY, AQUATICS AND CLIMBING,II) MILITARY PROGRAMS - INCLUDING CAMPS AND RETREATS FOR MILITARY VETERANS, GROUPS AND FAMILIES; AND III) EQUESTRIAN PROGRAMS - INCLUDING ADAPTIVE RIDING, HIPPOTHERAPY AND EQUINE ASSISTED LEARNING. 4301164 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 0 0 0 1 68 0 1 187 1 1 1 0 0 0 0 1 1 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 UT X X MARLISE CROMAR 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 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 ANDY DAHMEN DIRECTOR 2.00 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 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 120065 0 10895 JEAN SLUSHER CFO - UNTIL 3/2016 38.00 X 69206 0 8053 MARLISE CROMAR FINANCE MANAGER - AS OF 2/2016 35.00 X 0 0 0 KEVIN STICKELMAN COO - AS OF 4/2016 50.00 X 0 0 0 189271 0 18948 1 0 0 0 0 X 17218 15640 929265 140799 6286221 882953 7389143 SPORTS PROGRAM FEES 900099 1217127 1217127 EXCHANGE GRANTS 900099 334903 334903 1552030 113795 113795 320331 51096 289976 48192 30355 2904 33259 33259 689017 929265 398886 290131 290131 10518 7822 2696 2696 LODGING RENTAL 900099 221637 221637 GEAR SALES 900099 2541 2541 REFUND 900099 623 623 10 10 224811 9605865 1552030 2696 661996 8512 8512 191338 191338 224249 190873 33376 2100562 1691336 71712 337514 27683 23513 81 4089 341015 255144 32544 53327 177589 130932 25464 21193 17465 17465 35298 32721 1165 1412 17530 17530 102362 71321 2539 28502 254784 215660 7257 31867 57611 57611 77475 62755 3027 11693 67865 9315 198 58352 364802 357506 3648 3648 61283 55253 6030 PROGRAM & ACTIVITY EXP. 882953 882953 MAINTENANCE 194035 186466 3165 4404 VOLUNTEER EXPENSES 48063 33695 14084 284 MISCELLANEOUS 28081 6025 13039 9017 42450 29108 9675 3667 5323005 4301164 401966 619875 591559 1491950 784934 862210 3260512 189923 190747 20000 6892 13288 8426 22517 8318226 3711939 4799719 4606287 2518639 2702291 177105 166697 35156 42472 9112353 13378971 424799 311979 32997 80593 457796 392572 X 7068562 7270399 510014 4640019 1075981 1075981 8654557 12986399 9112353 13378971 4282860 48982 0 X 0 1 X 1 0 X 1828297 4461400 2703253 3001461 7389143 19383554 1828297 4461400 2703253 3001461 7389143 19383554 4807334 14576220 213159 257142 284364 331611 335432 1421708 12037 11657 17252 10571 2551 54068 20859330 8293451 0.69880 0.75670 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GEAR SALES - 2013 AMOUNT: $ 3,321. 2014 AMOUNT: $ 2,334. 2015 AMOUNT: $ 2,541. SKI VOUCHERS - 2013 AMOUNT: $ 13,931. 2014 AMOUNT: $ 8,237. 2015 AMOUNT: $ 10. OTHER INCOME - 2011 AMOUNT: $ 12,037. 2012 AMOUNT: $ 11,657. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2959463 170080 3129543 3071390 -111927 2959463 2759764 311626 3071390 2520866 100000 138898 2759764 0.51970 0.34380 0.13650 0 0 490000 140943 630943 5723940 2326025 3397915 1696905 1210620 486285 266438 175294 91144 4606287 X 9876791 48982 479363 528345 9348446 257419 257419 9605865 5544949 479363 479363 5065586 257419 257419 5323005 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, 2016 AND 2015. THERE WERE ALSO NO APPROPRIATIONS BY THE BOARD OF ANY FUNDS OF THE BOARD DESIGNATED QUASI ENDOWMENT FUND DURING THE YEARS ENDED AUGUST 31, 2016 OR 2015. 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 UNCERTAIN TAX POSITIONS. FOR THE YEARS ENDED AUGUST 31, 2016 AND 2015, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NOT A SPECIAL EVENT 57,569. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 199,850. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NOT A SPECIAL EVENT 57,569. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 199,850. X 1 MIGHTY PENGUIN INC 999 E MURRAY HOLLADAY ROAD SUITE SALT LAKE CITY UT 84117 CONSULTING 0 0 11000 0 11000 UT RED WHITE AND SNOW 1002978 364238 638740 1897 51629 48410 114714 OTHER EVENTS 615304 565027 50277 3810 27307 151119 1618282 929265 689017 5707 78936 48410 265833 398886 290131 1 CHILDREN'S ONCOLOGY SERVICES OF ILLINOIS 213 WEST INSTITUTE PLACE SUITE 306 CHICAGO IL 60610 364263831 501(C)(3) 8512 FMV LODGING ASSISTANCE TO PARTICIPATE IN PROGRAMMING 1 0 SCHOLARSHIPS 275 0 191338 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 2000 FMV X 1 129888 FMV X 400 26224 FMV X LIFT TICKETS 4839 590358 FMV X PROG. ITEMS 2733 85033 FMV X SKI RENTALS 74 49450 FMV 0 1 0 PART I, COLUMN (B): THIS AMOUNT REPRESENTS THE NUMBER OF CONTRIBUTED ITEMS. FORM 990, PART III, LINE 3 DURING THE FISCAL YEAR ENDED AUGUST 31, 2016, THE CENTER TEMPORARILY CEASED CONDUCTING PROGRAM ACTIVITIES IN THE EAST ASIA REGION. FORM 990, PART VI, SECTION A, LINE 8B DURING THE YEAR ENDED AUGUST 31, 2016 THE CENTER HAD AN EXECUTIVE COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. HOWEVER, NO MEETINGS WERE HELD AND ACCORDINGLY, MINUTES WERE NOT REQUIRED TO BE KEPT. FORM 990, PART VI, SECTION B, LINE 11 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 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 VIII - PART XI: IN A CONTINUED EFFORT TO SUPPORT THE INCREASED POPULARITY AND GROWING DEMAND FOR THE CENTER'S PROGRAM SERVICES, THE CENTER LAUNCHED A MULTI-YEAR CAPITAL EXPANSION PROJECT DURING THE YEAR ENDED AUGUST 31, 2016. AS EVIDENCED ON OUR 2015 FEDERAL FORM 990, PARTS VIII-XI, THE CAPITAL EXPANSION PROJECT YIELDED A SIGNIFICANT INCREASE IN CONTRIBUTIONS AND PLEDGES. THESE PROJECT-RELATED CONTRIBUTIONS AND PLEDGES ARE RESTRICTED TO THE CAPITAL EXPANSION AND DO NOT ADDRESS THE HIGH NEED FOR CONTINUED PROGRAM SUPPORT FOR ONGOING ANNUAL OPERATIONS.