2025-11-17T14:43:56-06:00 2024-12-31 951777440 GREEN HASSON & JANKS LLP 700 S FLOWER STREET SUITE 3300 LOS ANGELES CA 90017 990 2024-01-01 951690983 ABILITYFIRST ABIL 6263961010 789 N FAIR OAKS PASADENA CA 91103 SERGIO RIZZO-FONTANESI CEO 6263961010 2025-11-14 1 1 LIZBETH G NEVAREZ P01399868 3108731600 2025-11-14 2024 2025-03-06 01:10:19Z SERGIO RIZZO-FONTANESI 789 N FAIR OAKS PASADENA CA 91103 18126140 0 X WWW.ABILITYFIRST.ORG X 1926 CA HELP CHILDREN & ADULTS WITH PHYSICAL & DEVELOPMENTAL DISABILITIES REALIZE THEIR FULL POTENTIAL THROUGHOUT THEIR LIVES. 22 22 489 220 356834 0 6501273 3949660 9684734 11011921 1801069 1636892 622488 381186 18609564 16979659 0 0 0 0 13682991 14147364 0 0 847801 5629725 5890861 19312716 20038225 -703152 -3058566 98592643 100758513 2262221 1644343 96330422 99114170 X ABILITYFIRST PROVIDES A VARIETY OF PROGRAMS DESIGNED TO HELP PEOPLE WITH DISABILITIES ACHIEVE THEIR PERSONAL BEST THROUGHOUT THEIR LIVES. WE DO THIS BY CREATING TARGETED PROGRAMMING TO HELP AN INDIVIDUAL SUCCESSFULLY TRANSITION FROM CHILDHOOD TO ADULT LIFE. 0 1 7098464 0 5112266 ABILITYFIRST OPERATED FIVE COMMUNITY CENTERS IN LOS ANGELES COUNTY SERVING 1229 CHILDREN AND ADULTS. OUR PERSON-CENTERED PROGRAMS EMPOWERED INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO DISCOVER WHAT WAS IMPORTANT TO THEM AND TO DEVELOP THE SKILLS NEEDED TO ACHIEVE THEIR GOALS. PROGRAMS INCLUDED ADULT DAY SERVICES, AFTERSCHOOL AND SUMMER DAY CAMP PROGRAMS FOR SCHOOL-AGED YOUTH, SOCIAL RECREATION PROGRAMS AND COMMUNITY AQUATICS. 6730220 0 5535196 ABILITYFIRST'S SUPPORTED EMPLOYMENT PROGRAM PROVIDED 360 ADULTS AND YOUTH WITH DISABILITIES WITH VOCATIONAL ASSESSMENTS, JOB PLACEMENT AND ON-THE-JOB SUPPORT IN COMPETITIVE INDUSTRIES WITHIN THEIR COMMUNITIES. THE COLLEGE TO CAREER PROGRAM SUPPORTED 82 STUDENTS WITH DEVELOPMENTAL DISABILITIES AT COMMUNITY COLLEGES AND UNIVERSITIES IN SOUTHERN CALIFORNIA. IN ADDITION TO THE STUDENT'S ACADEMIC COURSEWORK, THE PROGRAM INCORPORATED SELF-DISCOVERY AND COMMUNITY EXPLORATION TO EMPOWER STUDENTS TO ACHIEVE THEIR ACADEMIC AND CAREER GOALS. THE POSSABILITY PROGRAM SERVED 74 ADULTS IN PASADENA AND LOS ANGELES THROUGH COMMUNITY INTEGRATION, VOLUNTEERING, AND INTEREST-BASED ACTIVITIES. 1790467 0 417034 CAMP PAIVIKA, LOCATED IN THE SAN BERNARDINO MOUNTAINS, OFFERED OVERNIGHT SUMMER CAMP PROGRAMS FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES, INCLUDING SWIMMING, ARTS AND CRAFTS, ADAPTIVE SPORTS, NATURE, AND THEATER ACTIVITIES. IN ADDITIONAL TO TRADITIONAL SLEEP-AWAY SUMMER CAMP, CAMP PAIVIKA OFFERED VIRTUAL "PAIVIKA AT HOME" CAMP ALONG WITH FRIENDS AND FAMILY, SKI, MOM'S, AND WEEKEND CAMPS DURING THE NON-SUMMER MONTHS. IN 2024, CAMP PAIVIKA SERVED 486 INDIVIDUALS. 15619151 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 34 0 1 489 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X KATHY COBB 6263167903 789 NORTH FAIR OAKS PASADENA CA 91103 KATHRYN SANDERS PLATNICK CHAIR 1.00 X X 0 0 0 RANDALL REPP TREASURER 1.00 X X 0 0 0 WILLAN JOHNSON VICE CHAIR 1.00 X X 0 0 0 WILLIAM CRAIG SECRETARY 1.00 X X 0 0 0 MARY J SPELLMAN MEMBER AT LARGE 1.00 X 0 0 0 ANITA LAWLER DIRECTOR 1.00 X 0 0 0 CANDIS BOWLES DIRECTOR 1.00 X 0 0 0 CAROL LLEWELLYN DIRECTOR 1.00 X 0 0 0 DAVID SAETA DIRECTOR 1.00 X 0 0 0 FRANCISCO NAVARRO DIRECTOR 1.00 X 0 0 0 HARLAN THOMPSON DIRECTOR 1.00 X 0 0 0 JOHN KELLY DIRECTOR 1.00 X 0 0 0 JOSEPH BRUMFIELD DIRECTOR 1.00 X 0 0 0 KEN CHAWKINS DIRECTOR 1.00 X 0 0 0 LAUREN HOM DIRECTOR 1.00 X 0 0 0 LIANA POGOSYAN DIRECTOR 1.00 X 0 0 0 LUTHER W BEEGLE DIRECTOR 1.00 X 0 0 0 MALCOLM CORONEL DIRECTOR 1.00 X 0 0 0 MIKE DOKMANOVICH DIRECTOR 1.00 X 0 0 0 NEVIN STANTON TREHAN DIRECTOR 1.00 X 0 0 0 RICHARD R FRANK DIRECTOR 1.00 X 0 0 0 WENDY LEES DIRECTOR 1.00 X 0 0 0 KERI CASTANEDA CHIEF OPERATING OFFICER 40.00 X 237429 0 13600 KASHIF KHAN CHIEF FINANCIAL OFFICER 40.00 X 234783 0 7739 COURTNEY JURADO CHIEF DEVELOPMENT OFFICER 40.00 X 195696 0 6484 JULIE TUGEND INTERIM CEO (UNTIL 6/29/2024) 40.00 X 178181 0 709 SERGIO RIZZO-FONTANESI CEO (FROM 6/30/24) 40.00 X 167360 0 5164 LAURA BECK HR DIRECTOR 40.00 X 173136 0 8079 KELLY PRIVITT PROGRAM DIRECTOR 40.00 X 145733 0 6303 ISIS MCDONALD SR. DIRECTOR OF BUSINESS SERVICES 40.00 X 132883 0 10410 DANIEL DETWILER DIRECTOR OF FACILITIES 40.00 X 133119 0 6235 SVETLANA MSERYAN DIRECTOR OF DEVELOPMENT 40.00 X 123511 0 4111 1721831 0 68834 13 0 1 0 ENVISION CONSULTING 594 E COLORADO BLVD 230 PASADENA CA 91101 RECRUITMENT AND CONSULTING 118036 1 1700 715516 871124 2361320 99817 3949660 COMMUNITY PROGRAMS FEES 900099 5482621 5482621 COMMUNITY CENTERS FEES 900099 5112266 5112266 CAMPING SERVICE FEES 900099 417034 417034 11011921 1753086 1753086 402405 0 402405 402405 350641 51764 500 116694 -116194 -116194 -116194 89012 715516 241411 -152399 -152399 5131 0 5131 5131 847144 788376 58768 52575 6193 OTHER INCOME 900099 59083 59083 FREIGHT REVENUE 900099 8198 8198 67281 16979659 11064496 356834 1608669 1047145 851240 146518 49387 10964723 8937700 1497166 529857 123740 92340 29883 1517 1134341 846492 273944 13905 877415 722842 113006 41567 27505 27505 71158 71158 95367 95367 579303 301597 234917 42789 265948 169069 73461 23418 845249 355106 394441 95702 1192619 1046386 146233 380816 303252 76367 1197 10893 5166 5263 464 978149 883294 94855 348102 305419 42683 PROGRAM SUPPLIES 365836 365836 EQUIP. LEASE & MAINT. 352818 264798 82621 5399 OTHER PERSONNEL COSTS 191955 74268 114084 3603 RENT SUBSIDY 30831 30831 154312 63515 51801 38996 20038225 15619151 3571273 847801 1963520 1022077 383736 276628 1393195 1115324 320781 137318 108523 38053916 12685042 26005655 25368874 63241540 67513309 5146898 5353778 98592643 100758513 2249218 1627454 13003 16889 2262221 1644343 X 72819682 73827923 23510740 25286247 96330422 99114170 98592643 100758513 X -3058566 5654470 187844 X X 0 1 X 1 0 X 15712742 5614197 2748143 6501273 3949660 34526015 15712742 5614197 2748143 6501273 3949660 34526015 3427869 31098146 1486580 1940624 1531894 2295126 2155491 9409715 4071 5140 2620 3215 5131 20177 117403 91286 34871 44952 67281 355793 44311700 50832884 0.70180 0.71980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17706756 131103 2077278 583960 19331177 15653902 2626524 573670 17706756 20178049 -3539443 984704 15653902 18451192 2707007 980150 20178049 16142219 129058 2214748 34833 18451192 0.00000 0.69100 0.30900 0 0 7002572 7002572 26137659 10249634 15888025 4843279 2435408 2407871 70406 70406 25368874 SECURITY AND INSURANCE DEPOSITS 3954 BENEFICIAL INTERESTS IN PERPETUAL TRUSTS 4667763 BENEFICIAL INTERESTS IN CHARITABLE REMAINDER TRUSTS 682061 5353778 X 22813599 5654470 52960 221877 5929307 16884292 95367 95367 16979659 20029851 52960 34033 86993 19942858 95367 95367 20038225 PART V, LINE 4: ABILITYFIRST'S ENDOWMENTS CONSIST OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ENDOWMENT FUNDS ARE ESTABLISHED BY DONOR-RESTRICTED GIFTS TO PROVIDE A PERMANENT ENDOWMENT, WHICH IS TO PROVIDE A PERMANENT SOURCE OF INCOME TO ABILITYFIRST. PART X, LINE 2: ABILITYFIRST RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED DECEMBER 31, 2024, ABILITYFIRST PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE - BENEFICIAL INT. IN CHARITABLE REMAINDER TRUSTS 43,475. CHANGE IN VALUE - BENEFICIAL INTEREST IN PERPETUAL TRUSTS 178,402. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 34,033. STROLL & ROLL 454403 446773 7630 1353 18000 592 2700 81611 FESTIVAL OF FALL 251456 201102 50354 194 247 2500 112961 1 98669 67641 31028 162 3509 12685 4897 804528 715516 89012 1709 21509 13524 5200 199469 241411 -152399 X X X X 0 0 0 0 0 0 0 1 0 KERI CASTANEDA CHIEF OPERATING OFFICER 226279 0 11150 0 0 0 6950 0 6650 0 251029 0 0 0 KASHIF KHAN CHIEF FINANCIAL OFFICER 223783 0 11000 0 0 0 6805 0 934 0 242522 0 0 0 COURTNEY JURADO CHIEF DEVELOPMENT OFFICER 188666 0 7030 0 0 0 0 0 6484 0 202180 0 0 0 LAURA BECK HR DIRECTOR 173136 0 0 0 0 0 2160 0 5919 0 181215 0 0 0 JULIE TUGEND INTERIM CEO (UNTIL 6/29/2024) 178181 0 0 0 0 0 0 0 709 0 178890 0 0 0 SERGIO RIZZO-FONTANESI CEO (FROM 6/30/24) 167360 0 0 0 0 0 4505 0 659 0 172524 0 0 0 KELLY PRIVITT PROGRAM DIRECTOR 137933 0 7800 0 0 0 4135 0 2168 0 152036 0 0 0 PART I, LINE 7 EVERY YEAR THE BOARD ESTABLISHES PERFORMANCE GOALS FOR THE CEO, CFO, COO AND THE CDO. BASED ON THE SUCCESS OF THE GROUP AND/OR INDIVIDUAL EXECUTIVE, THE BOARD MAY APPROVE A DISCRETIONARY BONUS. X 2 30025 FAIR MARKET VALUE X AUCTION ITEMS 194 69792 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS ARE BEING REPORTED. FORM 990, PART III, LINE 3 DURING 2024, ABILITYFIRST TRANSFERRED THE SPONSORED HOUSING PROPERTIES (CROWN HOUSE & SIERRA ROSE) TO EASTER SEALS WITH NO FURTHER RIGHTS OR OBLIGATIONS REMAINING. IN ADDITION, AS OF 12/31/24, MANUFACTURING OPERATIONS CEASED AND 100% OF THE INVENTORY BALANCES WERE RESERVED FOR. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE TO ACT ON BEHALF OF THE BOARD. THE EXECUTIVE COMMITTEE CONSISTS OF THE FOLLOWING: 1. CHAIR, KATHY SANDERS PLATNICK 2. VICE CHAIR, WILL CRAIG 3. SECRETARY, MARY SPELLMAN 4. TREASURER, RANDALL REPP 5. AT LARGE MEMBER, LAUREN HOM FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND CEO AND THEN IT IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO ELECTION AND ON A NOT LESS THAN ANNUAL BASIS, ABILITYFIRST BOARD MEMBERS SIGN A DECLARATION STATEMENT DISCLOSING ANY CONFLICTS OF INTEREST. THE CONFLICT OF INTEREST POLICY AND THE BOARD MEMBER CONFLICT OF INTEREST FORMS ARE MONITORED BY THE BOARD CHAIR AND THE GOVERNANCE/NOMINATING COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 CEO/CFO/COO/CDO: A COMPENSATION REPORT IS PREPARED BY AN INDEPENDENT FIRM AT LEAST EVERY 3 YEARS TO DETERMINE COMPETITIVE SALARIES FOR THE ABILITYFIRST CEO/CFO/COO/CDO. THE BOARD DELEGATES THE AUTHORITY TO THE EXECUTIVE COMMITTEE TO EVALUATE AND SET COMPENSATION LEVELS FOR THE CEO/CFO/COO/CDO. PROPOSED COMPENSATION INCREASES FOR THE CEO/CFO/COO/CDO MUST BE APPROVED BY THE BOARD IF, 1) A PROPOSED INCREASE IN BASE SALARY EXCEEDS THE CURRENT BASE SALARY BY MORE THAN 10% OR IF, 2) A PROPOSED BONUS EXCEEDS THE PRIOR YEAR'S BASE SALARY BY MORE THAN 10% OR IF, 3) A PROPOSED INCREASE IN BASE SALARY EXCEEDS BY 10% OR MORE THE 50TH PERCENTILE OF THE COMPENSATION REPORT ISSUED BY THE INDEPENDENT FIRM. FORM 990, PART VI, SECTION B, LINE 15B: FOR EMPLOYEES OTHER THAN CEO/CFO/COO/CDO: THE CEO PROPOSES AN ANNUAL BUDGET THAT INCLUDES A SPECIFIC AMOUNT FOR COMPENSATION INCREASES. AFTER THE AGENCY WIDE BUDGET IS APPROVED BY THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS, THE COMPENSATION INCREASES BECOME AVAILABLE TO BE DISBURSED IN THE FOLLOWING YEAR. IN RECENT YEARS, MUCH OF THE COMPENSATION INCREASE DOLLARS HAVE BEEN SPENT TO COVER THE MINIMUM WAGE CHANGE IMPLICATIONS AND ADJUSTMENTS REQUIRED TO MAINTAIN PAY EQUITY. ALL COMPENSATION CHANGES ARE SUBJECT TO REVIEW BY THE CEO AND THE DIRECTOR OF HUMAN RESOURCES. THE CEO APPROVES ALL COMPENSATION INCREASES WITHOUT THE PARTICIPATION OF INTERESTED PERSONS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE - BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 43,475. BAD DEBT EXPENSE -34,033. CHANGE IN VALUE - BENEFICIAL INTEREST IN PERPETUAL TRUSTS 178,402. FORM 990, PART XII, LINE 2C: NO PROCESSES HAVE CHANGED FROM THE PRIOR YEAR.