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Nonprofiteer
← EMPOWERING ABILITIES

Form 990 for tax year 2023

Filed by EMPOWERING ABILITIES.

Totals

Total revenue
$22,241,704
Total expenses
$20,754,828
Contributions and grants received
$671,666
Grants paid
$0
Program service revenue
$18,894,985
Investment income
$1,201,771
Other revenue
$1,473,282
Total assets, end of year
$39,573,843
Total liabilities, end of year
$1,267,054
Net assets or fund balances, end of year
$38,306,789
Program services expenses (Part IX)
$18,738,076
Management and general expenses
$1,740,231
Fundraising expenses
$276,521
Program service expenses (Part III)
$18,738,076

Program services were 90.3% 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.

  • 1a · Federated campaigns

    $10,115

  • 1f · All other contributions, gifts and grants

    $661,551

  • 2a · Program service revenue: INTERMEDIATE CARE FACILITY

    total $7,931,341 · related or exempt $7,931,341

  • 2b · Program service revenue: COMMUNITY RESIDENTIAL

    total $6,966,360 · related or exempt $6,966,360

  • 2c · Program service revenue: PERSONAL INDEPENDENCE

    total $2,248,076 · related or exempt $2,248,076

  • 2d · Program service revenue: EMPLOYMENT SERVICES

    total $1,749,208 · related or exempt $1,749,208

  • 3 · Investment income

    total $869,162 · excluded $869,162

  • 7a · Gross sales of assets other than inventory

    securities $2,585,115 · other assets $23,000

  • 7b · Less cost or other basis and sales expenses

    securities $2,275,506

  • 7c · Gain or loss

    securities $309,609 · other assets $23,000

  • 7d · Net gain or loss

    total $332,609 · related or exempt $23,000 · excluded $309,609

  • 10a · Gross sales of inventory

    $1,520,938

  • 10b · Cost of goods sold

    $176,600

  • 10c · Net income from sales of inventory

    total $1,344,338 · related or exempt $1,344,338

  • 11a · Other revenue: FOOD SERVICE INCOME

    total $55,776 · excluded $55,776

  • 11b · Other revenue: MANAGEMENT FEE INCOME

    total $42,910 · related or exempt $42,910

  • 11c · Other revenue: MISCELLANEOUS INCOME

    total $30,258 · related or exempt $30,258

  • 11e · Other revenue, total

    $128,944

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,603,549 · program services $865,836 · management and general $737,713

  • 7 · Other salaries and wages

    total $11,595,594 · program services $11,171,944 · management and general $282,637 · fundraising $141,013

  • 8 · Pension plan contributions

    total $541,197 · program services $493,008 · management and general $44,131 · fundraising $4,058

  • 9 · Other employee benefits

    total $1,969,577 · program services $1,820,913 · management and general $142,730 · fundraising $5,934

  • 10 · Payroll taxes

    total $1,219,188 · program services $1,131,130 · management and general $79,502 · fundraising $8,556

  • 11b · Fees: legal

    total $40,662 · management and general $40,662

  • 11f · Fees: investment management

    total $74,351 · fundraising $74,351

  • 11g · Fees: other

    total $1,120,749 · program services $976,116 · management and general $144,633

  • 16 · Occupancy

    total $608,056 · program services $585,090 · management and general $22,966

  • 17 · Travel

    total $504,368 · program services $495,392 · management and general $8,099 · fundraising $877

  • 22 · Depreciation, depletion and amortization

    total $575,629 · program services $442,212 · management and general $133,417

  • 24a · Other expenses: SUPPLIES AND FOOD

    total $599,488 · program services $568,277 · management and general $24,902 · fundraising $6,309

  • 24b · Other expenses: REPAIRS

    total $181,014 · program services $131,090 · management and general $49,924

  • 24c · Other expenses: TELEPHONE

    total $45,998 · program services $38,076 · management and general $7,584 · fundraising $338

  • 24d · Other expenses: MISCELLANEOUS

    total $38,850 · program services $646 · management and general $11,616 · fundraising $26,588

  • 24e · All other expenses

    total $36,558 · program services $18,346 · management and general $9,715 · fundraising $8,497

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $13,374,066 · end of year $12,852,538

  • 4 · Accounts receivable

    beginning of year $2,207,329 · end of year $2,184,221

  • 8 · Inventories for sale or use

    beginning of year $6,552 · end of year $3,554

  • 9 · Prepaid expenses and deferred charges

    beginning of year $324,498 · end of year $143,427

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

    $18,735,458

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

    $12,980,245

  • 10c · Land, buildings and equipment, net

    beginning of year $4,901,475 · end of year $5,755,213

  • 11 · Investments: publicly traded securities

    beginning of year $16,449,007 · end of year $18,355,973

  • 15 · Other assets

    beginning of year $275,183 · end of year $278,917

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,061,465 · end of year $1,267,054

  • 27 · Net assets without donor restrictions

    beginning of year $30,471,178 · end of year $33,665,465

  • 28 · Net assets with donor restrictions

    beginning of year $5,005,467 · end of year $4,641,324

Mission and programs · 2023

Mission

EMPOWERING ABILITIES IS A NON-PROFIT ORGANIZATION WHOSE PURPOSE IS TO PLAN, ESTABLISH, AND OPERATE PROGRAMS WHICH PROVIDE OPPORTUNITIES AND ASSISTANCE TO PERSONS WITH PHYSICAL AND INTELLECTUAL DISABILITIES IN AND AROUND SCOTT COUNTY, IOWA.

  • DAILY DISCOVERY WEST SERVES AND ASSISTS INDIVIDUALS WITH DISABILITIES TO ACHIEVE EMPLOYMENT OUTCOMES IN A SHELTERED ENVIRONMENT OR IN THE COMMUNITY BY PROVIDING VOCATIONAL REHABILITATION AND TRAINING. NUMBER OF INDIVIDUALS SERVED: 136 ENTERPRISES IS A WORK ENVIRONMENT DESIGNED TO PROVIDE INDIVIDUALS WITH DISABILITIES AN OPPORTUNITY TO HAVE A JOB AND EARN A PAYCHECK. ASSOCIATES ARE HIRED AS REGULAR ORGANIZATION EMPLOYEES AND ARE AFFORDED THE SAME BENEFITS AS ALL OTHER PART-TIME EMPLOYEES AT THE ORGANIZATION. THEY COMPLETE WORK FOR LOCAL AND REGIONAL COMPANIES, DOING THINGS LIKE PACKAGING, ASSEMBLING, KITTING AND MAILING. NUMBER OF INDIVIDUALS SERVED: 36

    Expenses $3,273,451 · Revenue $1,749,208

  • ENDEAVOR LIVING RESIDENTIAL SERVICES ENABLE INDIVIDUALS WITH INTELLECTUAL DISABILITIES TO ACHIEVE A MORE SATISFACTORY QUALITY OF LIFE AND LIVE AS INDEPENDENTLY AS POSSIBLE WITHIN THE COMMUNITY BY PROVIDING INSTRUCTION AND TRAINING IN DAILY LIVING SKILLS, PERSONAL AND FINANCIAL MANAGEMENT, AND OTHER SELF SUFFICIENCY SKILLS. NUMBER OF INDIVIDUALS SERVED: 109

    Expenses $5,983,189 · Revenue $6,966,360

  • THE RESIDENTIAL CENTER, A LICENSED INTERMEDIATE CARE FACILITY FOR THE INTELLECTUALLY DISABLED (ICF/ID), PROVIDE INTENSIVE, THERAPEUTIC SERVICES TO INDIVIDUALS WITH SEVERE AND MULTIPLE DISABILITIES. NUMBER OF INDIVIDUALS SERVED: 60

    Expenses $7,305,293 · Revenue $7,931,341

  • DAILY DISCOVERY EAST SERVES AND ASSISTS PERSONS WITH SEVERE, MULTIPLE DISABILITIES TO LIVE AND WORK IN THE LEAST RESTRICTIVE ENVIRONMENT BY PROVIDING TRAINING IN THE AREAS OF DAILY LIVING SKILLS, WORK SKILLS, AND ACCESSING COMMUNITY RESOURCES. NUMBER OF INDIVIUALS SERVED: 120

    Expenses $2,176,143 · Revenue $2,248,076

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • JEFF ASHCRAFT

    PRESIDENT/CE

    Total calculated
    $269,078
    From this org
    $235,483
    From related orgs
    $0
    Other
    $33,595
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $235,483
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,623
    Nontaxable benefits
    $21,972
    Filer's total
    $269,078

  • CATHARINE DECKER

    CPO

    Total calculated
    $90,641
    From this org
    $79,409
    From related orgs
    $0
    Other
    $11,232
    Hours/week
    40

  • LINDA GILL

    COO

    Total calculated
    $82,566
    From this org
    $70,769
    From related orgs
    $0
    Other
    $11,797
    Hours/week
    40

  • CAROL FOSTER

    CAO

    Total calculated
    $159,761
    From this org
    $133,233
    From related orgs
    $0
    Other
    $26,528
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,733
    Bonus
    $1,500
    Other
    not reported
    Deferred
    $6,511
    Nontaxable benefits
    $20,017
    Filer's total
    $159,761

  • STEVEN MEYER

    CFO

    Total calculated
    $13,364
    From this org
    $11,129
    From related orgs
    $0
    Other
    $2,235
    Hours/week
    40

  • KEN KERKER

    CFO

    Total calculated
    $155,245
    From this org
    $140,145
    From related orgs
    $0
    Other
    $15,100
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $138,645
    Bonus
    $1,500
    Other
    not reported
    Deferred
    $7,313
    Nontaxable benefits
    $7,787
    Filer's total
    $155,245

  • SCOTT BITTING

    VP HDC ENTER

    Total calculated
    $154,769
    From this org
    $128,961
    From related orgs
    $0
    Other
    $25,808
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,961
    Bonus
    $3,000
    Other
    not reported
    Deferred
    $6,223
    Nontaxable benefits
    $19,585
    Filer's total
    $154,769

  • CASEY MBAKWE

    LPN

    Total calculated
    $137,054
    From this org
    $124,237
    From related orgs
    $0
    Other
    $12,817
    Hours/week
    60

  • SHELLEY NORDEEN

    GROUP HOME S

    Total calculated
    $125,693
    From this org
    $119,864
    From related orgs
    $0
    Other
    $5,829
    Hours/week
    60

  • DENITA NELSON

    SUPERVISOR

    Total calculated
    $127,979
    From this org
    $115,671
    From related orgs
    $0
    Other
    $12,308
    Hours/week
    60

  • LORETHA BOYCE

    RESIDENTIAL

    Total calculated
    $147,310
    From this org
    $133,941
    From related orgs
    $0
    Other
    $13,369
    Hours/week
    60

  • JEFF HASSEL

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • TODD GRADY

    VICE CHAIRMA

    Total calculated
    $0
    Hours/week
    0.25

  • JODY MAPES

    VICE CHAIRMA

    Total calculated
    $0
    Hours/week
    0.25

  • SAMANTHA SCHULZE

    TREASURER

    Total calculated
    $0
    Hours/week
    0.25

  • SCOTT NAUMANN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • CODY ALLEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • TOM BLEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • JODY BRITTON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • CAMERON DAVIDSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • LAURI FLANAGAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • JESSICA DANIEL-CLARK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • TODD JOHNSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • JOSEPH JUDGE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • GREG KAUTZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • NATHANN KESSLER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • ANN KAPPEIER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • SCOTT KURTZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • LANCE LESLIE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • LINDA MANDERS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • DAN M MOLYNEAUX

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • PATRICK OLSEN

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25

  • TIM O'NEIL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • CARRIE OTT DEVINE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • SHARON SARVER

    COO

    Total calculated
    $98,080
    From this org
    $84,220
    From related orgs
    $0
    Other
    $13,860
    Hours/week
    40

  • STEVE VANDERSCHAAF

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

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 · 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.

  • HDC INC

    501C3 · OPERATION · IA

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2023
Filed
30 April 2025
IRS schema version
2023v6.0
Source object
202541219349301224

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