2016-02-15T00:00:00-06:00 2015-08-31 521511275 RAFFA PC 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2014-09-01 943025807 NATIONAL ABILITY CENTER NATI 4356493991 PO BOX 682799 PARK CITY UT 84068 GAIL LOVELAND EXECUTIVE DIRECTOR 4356493991 2016-02-17 1 FRANK H SMITH P00639053 2028225000 2016-02-16 2014 2016-08-17 19:52:53Z GAIL LOVELAND PO BOX 682799 PARK CITY UT 84068 5227512 0 X WWWW.DISCOVERNAC.ORG X 1986 UT TO PROVIDE ADAPTIVE RECREATION AND LEADERSHIP DEVELOPMENT FOR INDIVIDUALS WITH DISABILITIES. 17 17 152 1180 7122 -1826 2703253 3001461 1145437 1194517 245750 151863 103666 376566 4198106 4724407 114308 166038 0 0 1933991 2353398 0 80362 561113 2137146 2227678 4185445 4827476 12661 -103069 9269522 9112353 244363 457796 9025159 8654557 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 0 3863066 166038 1194517 THE CENTER SERVES 4,100 INDIVIDUALS OF ALL ABILITIES THROUGH 28,000 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 FACILITATED LEARNING. 3863066 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 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 60 0 1 152 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 X X JEAN SLUSHER 4356493991 PO BOX 682799 PARK CITY UT 84068 ALAN MCIVER PRESIDENT 4.00 X X 0 0 0 MICHAEL KERBY TREASURER 4.00 X X 0 0 0 SEAN CARROLL SECRETARY 4.00 X X 0 0 0 CHUCK HEATH 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 SEAN FOJTIK DIRECTOR 2.00 X 0 0 0 HANS FUEGI 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 LIZA HOWELL DIRECTOR 2.00 X 0 0 0 SHELLY MARSHALL DIRECTOR - UNTIL 08/31/15 2.00 X 0 0 0 SEAMUS MCMAHON DIRECTOR 2.00 X 0 0 0 LISA NEMEROFF DIRECTOR 2.00 X 0 0 0 DAVID O'BRIEN DIRECTOR 2.00 X 0 0 0 JAMES SMITH DIRECTOR 2.00 X 0 0 0 STEVE WARD DIRECTOR 2.00 X 0 0 0 GAIL LOVELAND EXECUTIVE DIRECTOR 50.00 X 115058 0 8605 JEAN SLUSHER CFO, FINANCE & BUSINESS MANAGER 50.00 X 72816 0 7235 187874 0 15840 1 0 0 0 0 1150 16260 1024325 326857 1632869 611713 3001461 SPORTS PROGRAM FEES 900099 890904 890904 EXCHANGE GRANTS 900099 303613 303613 1194517 146824 146824 146182 49500 146732 43911 -550 5589 5039 5039 486548 1024325 312462 174086 174086 LODGING RENTAL 900099 184787 184787 SKI VOUCHERS 900099 8237 8237 MERCHANDISE SALES 448000 7122 7122 2334 2334 202480 4724407 1194517 7122 521307 7144 7144 158894 158894 208459 208459 1747100 1402652 86679 257769 13613 11351 2262 223922 165307 18824 39791 160304 123266 19338 17700 23873 22130 788 955 80362 80362 3353 3353 105190 80584 2869 21737 221406 172916 21026 27464 50067 50067 120425 104554 2519 13352 18949 13692 60 5197 342139 335297 3421 3421 62351 56907 5444 PROGRAM & ACTIVITY EXP. 1049291 970499 11591 67201 MAINTENANCE 200341 179267 10319 10755 DUES & SUBSCRIPTIONS 30293 8539 8607 13147 4827476 3863066 403297 561113 711499 591559 1039789 784934 2590 0 161139 189923 3760 6892 12776 8426 8154469 3354750 4596904 4799719 2539736 2518639 180105 177105 21224 35156 9269522 9112353 218150 424799 25000 32997 1213 0 244363 457796 X 7339887 7068562 609291 510014 1075981 1075981 9025159 8654557 9269522 9112353 -103069 -267533 0 X 0 1 X 1 0 X 1461775 1828297 4461400 2703253 3001461 13456186 1461775 1828297 4461400 2703253 3001461 13456186 2298171 11158015 137925 213159 257142 284364 331611 1224201 14474 12037 11657 17252 10571 65991 14746378 7544719 0.75670 0.71480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GEAR SALES - 2010 AMOUNT: $ 0. 2011 AMOUNT: $ 0. 2012 AMOUNT: $ 0. 2013 AMOUNT: $ 3,321. 2014 AMOUNT: $ 2,334. SKI VOUCHERS - 2010 AMOUNT: $ 0. 2011 AMOUNT: $ 0. 2012 AMOUNT: $ 0. 2013 AMOUNT: $ 13,931. 2014 AMOUNT: $ 8,237. OTHER INCOME - 2010 AMOUNT: $ 14,474. 2011 AMOUNT: $ 12,037. 2012 AMOUNT: $ 11,657. 2013 AMOUNT: $ 0. 2014 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3071390 -111927 2959463 2759764 311626 3071390 2520866 100000 138898 2759764 0.51990 0.36360 0.11650 0 0 630943 630943 5669802 2142043 3527759 1609049 1061488 547561 244675 151219 93456 4799719 X 4503455 -267533 279483 11950 4491505 232902 232902 4724407 4874057 279483 279483 4594574 232902 232902 4827476 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. THE CENTER'S BOARD 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. HOWEVER, THE CENTER'S BOARD ELECTED NOT TO APPROPRIATE ANY AMOUNTS FOR THE YEARS ENDED AUGUST 31, 2015 AND 2014. THERE WERE ALSO NO APPROPRIATIONS BY THE BOARD OF ANY FUNDS OF THE BOARD DESIGNATED QUASI ENDOWMENT FUND DURING THE YEARS ENDED AUGUST 31, 2015 OR 2014. 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, 2015 AND 2014, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISER EXPENSES, NOT A SPECIAL EVENT 66,864. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 166,038. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISER EXPENSES, NOT A SPECIAL EVENT 66,864. SCHOLARSHIPS NETTED WITH SPORTS PROGRAM FEES 166,038. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES TRAINING AND RECREATIONAL OPPORTUNITIES FOR INSTRUCTORS AND PERSONS WITH DISABILITIES FROM THAILAND. 161574 0 0 0 0 0 0 161574 0 161574 0 0 0 0 0 0 X 1 COOPER CONSULTING LLC 200 DALEY ROAD PARK CITY UT 84060 EVENT CONSULTING 0 0 80362 -80362 80362 -80362 RED WHITE AND SNOW 1043592 606634 436958 0 754 0 52254 26492 88424 OTHER EVENTS 467281 417691 49590 0 4110 0 27188 0 113240 1510873 1024325 486548 4864 79442 26492 201664 312462 174086 1 RIDE 2 RECOVERY 23679 CALABASAS ROAD SUITE 420 CALABASES CA 91302 202252840 501(C)(3) 7144 FMV LODGING TO ALLOW MEMBERS TO PARTICIPATE IN AN ADAPTIVE RIDE. 1 0 SCHOLARSHIPS 244 158894 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 40000 FMV X 1 27000 FMV X LIFT TICKETS 317 369521 FMV X PROG. ITEMS 20 92902 FMV X SKI RENTALS 1 60990 FMV X HORSES 1 21300 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 FOR THE YEAR ENDED AUGUST 31, 2015, THE CENTER AMENDED ITS BYLAWS TO REFLECT A CHANGE OF DUTIES FOR THE CENTER'S TREASURER. FORM 990, PART VI, SECTION A, LINE 4 DURING THE YEAR ENDED AUGUST 31, 2015 THE CENTER CHANGED IS BYLAWS TO REMOVE MEMBERS WITH THE RIGHTS TO ELECT THE BOARD. CHANGES WERE ALSO MADE TO CHANGE THE TITLES AND POSITIONS OF OFFICERS OF THE CENTER. FORM 990, PART VI, SECTION A, LINE 8A THE APPROVAL OF THE MINUTES FOR THE BOARD AND BOARD COMMITTEE MEETINGS ARE RECORDED ELECTRONICALLY IN BETWEEN MEETINGS AND NOT DOCUMENTED IN THE MINUTES OF THE SUBSEQUENT MEETING. THEREFORE, WHILE MINUTES ARE TAKEN AT EACH MEETING, THEY ARE NOT CONSIDERED TO BE 'CONTEMPORANEOUSLY DOCUMENTED' PER THE INTERNAL REVENUE SERVICE DEFINITIONS. FORM 990, PART VI, SECTION A, LINE 8B DURING THE YEAR ENDED AUGUST 31, 2015 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 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 PEOPLE COMMITTEE 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 LOOKS AT RANGES IN COMPARABILITY SURVEYS (DATA PROVIDED BY SURVEYS OF THE NON-PROFITS IN UTAH AND NATIONWIDE) TO DETERMINE 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.