2015-02-09T12:31:06-06:00 2014-08-31 521511275 Raffa PC 1899 L Street NW Suite 900 Washington DC 20036 990 2013-09-01 943025807 National Ability Center NATI 4356493991 PO Box 682799 Park City UT 84068 Gail Loveland Executive Director 4356493991 2015-02-09 1 Frank H Smith P00639053 2028225000 2015-02-09 2013 2016-02-25 16:41:14Z Gail Loveland PO Box 682799 Park City UT 84068 4572487 0 X wwww.discovernac.org X 1986 UT To provide adaptive recreation and leadership development for individuals with disabilities. 16 16 136 1066 635 0 4461400 2703253 804692 1145437 125111 245750 -71091 103666 5320112 4198106 0 114308 0 0 1704401 1933991 0 0 547775 2064442 2137146 3768843 4185445 1551269 12661 9379749 9269522 478965 244363 8900784 9025159 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 2587196 33159 776649 Sports and Recreation - Alpine ski and snowboard programs provide over 4,800 lessons per season to over 1,200 individuals. This program also includes Nordic skiing and snowboarding, aquatics, watersports, cycling and archery. We serve ages three and up with a wide range of disabilities. 463403 54112 239938 Military Groups and Camps - Our military and groups programs served over 75 groups with 2,500 unique individuals in a variety of recreational opportunities. Through custom group programs and camps, we provide experiential opportunities that teach life skills while empowering individuals with disabilities to discover their abilities. 225839 27037 128850 Equestrian Programs - Our equestrian and hippotherapy programs provide over 3,500 lessons year-round to individuals with disabilities. In addition to the recreational aspect, our therapy provided through these program is providing phenonmenal results to our participants in improving their health and well-being. 3276438 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 33 0 1 136 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X X Jean Slusher 4356493991 PO Box 682799 Park City UT 84068 Chuck Heath President 4.00 X X 0 0 0 Michael Kerby Treasurer 4.00 X X 0 0 0 Hans Fuegi Past President 4.00 X 0 0 0 Sara Elizabeth Bartlett Director 2.00 X 0 0 0 Sean Carroll 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 Gallagher Director 2.00 X 0 0 0 Lee Gerstein Director 2.00 X 0 0 0 John Hanrahan Director 2.00 X 0 0 0 Rena Jordan Director 2.00 X 0 0 0 Alan McIver Director 2.00 X 0 0 0 Shelly Marshall Director 2.00 X 0 0 0 Seamus McMahon Director 2.00 X 0 0 0 David O'Brien Director 2.00 X 0 0 0 Steve Ward Director 2.00 X 0 0 0 Jean Slusher CFO, Finance & Business Manager 50.00 X 63744 0 5794 Gail Loveland Executive Director 50.00 X 100027 0 7663 163771 0 13457 1 0 0 0 0 13135 997646 71370 1621102 729815 2703253 Sports program fees 900099 709987 709987 Exchange grants 900099 435450 435450 1145437 116370 116370 256566 17335 134521 10000 122045 7335 129380 129380 147645 997646 229860 -82215 -82215 Lodging rental 900099 167994 167994 Ski vouchers 900099 13931 13931 Gear sales 900099 3321 3321 635 635 185881 4198106 1145437 635 348781 37806 37806 76502 76502 191744 23162 145419 23163 1406876 1191638 79205 136033 13878 12222 1295 361 202766 162566 19424 20776 118727 91171 16705 10851 131321 5700 125621 12529 9592 1698 1239 79740 52653 27087 173437 103094 18344 51999 106505 96629 908 8968 13341 10955 1372 1014 449 449 303605 212523 45541 45541 58947 55264 3683 Program & activity exp. 1050962 968984 81978 Maintenance 87060 77409 5580 4071 Supplies & equipment 67557 66516 1041 Dues and subscription 26637 8710 11709 6218 25056 19042 4200 1814 4185445 3276438 361232 547775 428335 711499 2022902 1039789 2590 27593 161139 3760 13761 12776 7611574 3014670 4598887 4596904 209052 2539736 2079219 180105 0 21224 9379749 9269522 343023 218150 127903 25000 8039 1213 478965 244363 X 7345385 7339887 479418 609291 1075981 1075981 8900784 9025159 9379749 9269522 12661 111714 0 X 0 1 X 1 0 X 2021240 1461775 1828297 4461400 2703253 12475965 2021240 1461775 1828297 4461400 2703253 12475965 2804188 9671777 106050 137925 213159 257142 284364 998640 14474 12037 11657 17252 55420 13530025 6365252 0.71480 0.96230 X Schedule A, Part II, Line 10, Explanation of Other Income: Gear sales - 2013 Amount: $ 3,321. Ski vouchers - 2013 Amount: $ 13,931. Other income - 2010 Amount: $ 14,474. 2011 Amount: $ 12,037. 2012 Amount: $ 11,657. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2759764 311626 3071390 2520866 100000 138898 2759764 0.52060 0.35030 0.12910 0 0 630943 630943 5452964 1986636 3466328 1287605 893541 394064 240062 134493 105569 4596904 X 4297543 111714 184009 295723 4001820 196286 196286 4198106 4173168 184009 184009 3989159 196286 196286 4185445 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, 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 elected not to appropriate any amounts for the years ended August 31, 2014 and 2013. There were also no appropriations by the Board of any funds of the board designated quasi endowment fund during the years ended August 31, 2014 or 2013. 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, 2014 and 2013, 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 81,978. Scholarships netted with sports program fees 114,308. Part XII, Line 4b - Other Adjustments: Fundraiser expenses, not a special event 81,978. Scholarships netted with sports program fees 114,308. Red White and Snow (Gala) 928581 815936 112645 912 25000 66017 26922 33957 Summit Bike Challenge (Ride) 171541 141541 30000 8304 5500 12990 625 33164 1 45169 40169 5000 8145 5251 3073 1145291 997646 147645 9216 30500 87152 32798 70194 229860 -82215 1 Childrens Oncology Services of Illinois 5845 Tennesse Ave Clarendon Hills IL 60514 6976 FMV Program fee To provide assistance into NAC's sports program CPF Recovery Ways 2815 E 3300 S Salt Lake City UT 84109 7098 FMV Program fee To provide assistance into NAC's sports program 0 2 Scholarships 192 76502 Reduction in program fees Part I, Line 2: As NAC's grants are non-monetary in nature, we do not have formalized procedures as this would lead to self-monitoring. X 1 26020 FMV X Passes/equip 5 654065 FMV X Dinner 1 49730 FMV 0 1 0 Form 990, Part VI, Section A, line 8b There are no other committees with authority to act on behalf of the full Board. 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 Board of 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 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.