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Nonprofiteer
← ABILITIES FIRST INC

Form 990 for tax year 2024

Filed by ABILITIES FIRST INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2024 , filed 29 January 2026. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Those are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$45,785,508
Total expenses
$43,907,830
Contributions and grants received
$469,805
Grants paid
$0
Program service revenue
$44,607,005
Investment income
$213,729
Other revenue
$494,969
Total assets, end of year
$33,795,251
Total liabilities, end of year
$22,985,366
Net assets or fund balances, end of year
$10,809,885
Program services expenses (Part IX)
$38,196,443
Management and general expenses
$5,711,387
Fundraising expenses
$0
Program service expenses (Part III)
$38,196,443

Program services were 87.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $451,094

  • 1f · All other contributions, gifts and grants

    $18,711

  • 2a · Program service revenue: GOVERMENTAL SUPPORT

    total $44,455,501 · related or exempt $44,455,501

  • 2b · Program service revenue: WORK BY TRAINEES

    total $149,852 · related or exempt $149,852

  • 2c · Program service revenue: TRANSPORTATION FEES

    total $1,652 · related or exempt $1,652

  • 3 · Investment income

    total $213,729 · excluded $213,729

  • 6a · Gross rents

    real property $205,682

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $205,682

  • 6d · Net rental income or loss

    total $205,682 · related or exempt $205,682

  • 11a · Other revenue: MISCELLANEOUS

    total $289,287 · related or exempt $289,287

  • 11e · Other revenue, total

    $289,287

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $969,274 · management and general $969,274

  • 7 · Other salaries and wages

    total $24,554,449 · program services $22,313,574 · management and general $2,240,875

  • 8 · Pension plan contributions

    total $330,400 · program services $320,087 · management and general $10,313

  • 9 · Other employee benefits

    total $4,372,183 · program services $3,845,882 · management and general $526,301

  • 10 · Payroll taxes

    total $1,988,048 · program services $1,712,886 · management and general $275,162

  • 11g · Fees: other

    total $2,518,385 · program services $2,148,429 · management and general $369,956

  • 13 · Office expenses

    total $1,041,134 · program services $675,997 · management and general $365,137

  • 16 · Occupancy

    total $2,953,790 · program services $2,634,369 · management and general $319,421

  • 17 · Travel

    total $2,353,953 · program services $2,333,607 · management and general $20,346

  • 20 · Interest

    total $182,369 · program services $168,686 · management and general $13,683

  • 22 · Depreciation, depletion and amortization

    total $776,341 · program services $643,128 · management and general $133,213

  • 23 · Insurance

    total $667,879 · program services $576,033 · management and general $91,846

  • 24a · Other expenses: OTHER OPERATING COSTS

    total $567,066 · program services $308,217 · management and general $258,849

  • 24b · Other expenses: TELEPHONE

    total $217,766 · program services $173,549 · management and general $44,217

  • 24c · Other expenses: RENTAL AND MAINTENANCE

    total $209,928 · program services $153,931 · management and general $55,997

  • 24d · Other expenses: EQUIPMENT

    total $136,649 · program services $119,852 · management and general $16,797

  • 24e · All other expenses

    total $68,216 · program services $68,216

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $3,776,634 · end of year $3,757,045

  • 4 · Accounts receivable

    beginning of year $6,241,156 · end of year $9,678,077

  • 9 · Prepaid expenses and deferred charges

    beginning of year $627,734 · end of year $728,828

  • 10a · Land, buildings and equipment: cost or other basis

    $19,782,260

  • 10b · Land, buildings and equipment: accumulated depreciation

    $13,930,198

  • 10c · Land, buildings and equipment, net

    beginning of year $5,639,384 · end of year $5,852,062

  • 11 · Investments: publicly traded securities

    beginning of year $2,317,803 · end of year $2,658,103

  • 12 · Investments: other securities

    beginning of year $389,757 · end of year $407,851

  • 15 · Other assets

    beginning of year $8,459,808 · end of year $10,713,285

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,578,253 · end of year $3,701,111

  • 19 · Deferred revenue

    beginning of year $4,094,477 · end of year $5,557,565

  • 23 · Secured mortgages and notes payable

    beginning of year $3,384,047 · end of year $3,002,087

  • 25 · Other liabilities

    beginning of year $8,519,668 · end of year $10,724,603

  • 27 · Net assets without donor restrictions

    beginning of year $7,593,353 · end of year $9,185,038

  • 28 · Net assets with donor restrictions

    beginning of year $1,282,478 · end of year $1,624,847

Mission and programs · 2024

Mission

OUR MISSION AT ABILITIES FIRST IS TO PROVIDE PEOPLE WHO FACE DEVELOPMENTAL CHALLENGES AND THEIR FAMILIES SUPPORT TO ATTAIN INDEPENDENCE, SELF-DETERMINATION, INTEGRATION AND ACCEPTANCE BY OTHERS THROUGH EDUCATION, EXPLORATION AND EXPERIENCE.

Activities or mission (Part I)

THE AGENCY'S MISSION IS TO PROVIDE PEOPLE WITH DISABILITIES AND THEIR FAMILIES SUPPORT TO ATTAIN INDEPENDENCE, SELF-DETERMINATION, INTEGRATION AND ACCEPTANCE BY OTHERS THROUGH EDUCATION, EXPLORATION AND EXPERIENCE.

  • DAY HAB SERVICES - A DAY PROGRAM FOR ADULTS WHO ARE PHYSICALLY AND DEVELOPMENTALLY DISABLED TO HELP THEM DEVELOP PERSONAL AND EDCATIONAL SKILLS THAT WOULD ENABLE THEM TO FUNCTION. APPROXIMATLY 271 SERVED.

    Expenses $6,514,037 · Revenue $7,108,133

  • RESIDENTIAL SERVICES - TO PROVIDE A HOME LIFE ENVIRONMENT, CONSITSTING OF ROAM AND BOARD, RECREATIONAL AND REHABILITATION PROGRAMS FOR PHYSICALLY AND DEVELOPMENTLLY DISABLE ADULTS. APPROXIMATLY 158 SERVED.

    Expenses $10,566,666 · Revenue $10,722,888

  • EDUCATIONAL SERVICES - TO PROVIDE EDUCATIONAL SERVICES FOR PRESCHOOL AND SCHOOL AGED CHILLDREN WITH MODERATE TO SEVERE DISABILITIES. APPROXIMATELY 715 SERVED.

    Expenses $17,596,303 · Revenue $19,257,907

  • EMPLOYMENT SERVICES - PROVIDES EMPLOYMENT TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES THROUGH PREVOCATIONAL SERVICES, EMPLOYMENT IN THE COMMUNITY, ETC.COMMUNITY INITIATIVES - PROVIDES SUPPORT SERVICES TO INDIVIDUALS IN THE COMMUNITY RATHER THAN INDIVIDUALS IN OUR DAY HAB, EMPLOYMENT OR RESIDENTIAL SERVICES INCLUDING COMMUNITY HABILITATION, RESPITE SERVICES, FAMILY SUPPORT SERVICES, ETC.

    Expenses $3,519,437 · Revenue $8,013,046

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Vincent Abbruzzese

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Matthew Saidman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Janet Giannetta

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Paul Seres

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Chris Gilbert

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Richard Kolosky

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Moujalli Hourani

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Don Minichino

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • William Van Ornum

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Glen Heller

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Rachana Tyagi

    MEMBER AT LARGE

    Total calculated
    $0
    Hours/week
    2

  • Deepak Vashisht

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Pamela Gunther

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Gary Cassiello

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Mike Oates

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Steven Howell

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Jessica Glass

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Jeffery Fox

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $392,428
    From this org
    $343,801
    From related orgs
    $0
    Other
    $48,627
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $287,866
    Bonus
    $43,345
    Other
    $12,590
    Deferred
    $15,850
    Nontaxable benefits
    $32,777
    Filer's total
    $392,428

  • Mark Nace

    CHIEF PROGRAM OFFICER

    Total calculated
    $233,790
    From this org
    $194,236
    From related orgs
    $0
    Other
    $39,554
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,804
    Bonus
    $12,000
    Other
    $15,432
    Deferred
    $10,040
    Nontaxable benefits
    $29,514
    Filer's total
    $233,790

  • Kelly Martinez

    CHIEF ADMIN OFFICER

    Total calculated
    $206,225
    From this org
    $178,161
    From related orgs
    $0
    Other
    $28,064
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,195
    Bonus
    $7,000
    Other
    $7,966
    Deferred
    $9,098
    Nontaxable benefits
    $18,966
    Filer's total
    $206,225

  • Kim Ryder

    CHIEF FINANCE OFFICER

    Total calculated
    $169,918
    From this org
    $148,683
    From related orgs
    $0
    Other
    $21,235
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $136,097
    Bonus
    $12,000
    Other
    $586
    Deferred
    $7,703
    Nontaxable benefits
    $13,532
    Filer's total
    $169,918

  • Gail Armstrong

    DIRECTOR OF NURSING

    Total calculated
    $124,932
    From this org
    $106,685
    From related orgs
    $0
    Other
    $18,247
    Hours/week
    40

  • Cheryl Ogles

    BENEFITS COORDINATOR

    Total calculated
    $158,776
    From this org
    $119,157
    From related orgs
    $0
    Other
    $39,619
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $119,157
    Bonus
    $0
    Other
    $0
    Deferred
    $6,022
    Nontaxable benefits
    $33,597
    Filer's total
    $158,776

  • Lisa Bressette

    DIRECTOR OF HUMAN RESOURCES

    Total calculated
    $143,370
    From this org
    $108,719
    From related orgs
    $0
    Other
    $34,651
    Hours/week
    40

  • Marcy Handler

    DIRECTOR OF GRANTS

    Total calculated
    $124,578
    From this org
    $106,013
    From related orgs
    $0
    Other
    $18,565
    Hours/week
    40

  • Donovan Ashe

    DIRECTOR OF RESIDENTIAL SERVICES

    Total calculated
    $138,506
    From this org
    $101,131
    From related orgs
    $0
    Other
    $37,375
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.2
Source object
202523159349300547

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