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Abilities First Foundation INC FY2022 filing

Tax-deductible

Middletown, OH501(c)(3)Human Services EIN 31-0620685Revenue $2.6M in FY2022

On file with the IRSabilitiesfirst.org4710 Timber Trail Dr, 45044-5349 · Middletown, OHTax-exempt since Sep 1961Publicly supported — 509(a)(2)

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Abilities First is committed to providing comprehensive services and quality care to each child and adult with special needs to put their abilities first.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$93K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $346K a year · 16% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$93K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Plus $586K in investments, Pt X · Ln 11–13
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $62K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$569K
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.6M
+20% vs prior year
Spent
$2.2M
To programs
78%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$2.6M
FY2022▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$2.2M
FY2022$2.6M
FY2023$2.2M
FY2024$2.5M
Expenses
$2.2M
FY2022▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.9M
FY2021$2.2M
FY2022$2.2M
FY2023$2.6M
FY2024$3.3M
Net assets
$1.2M
FY2022▲ +36%
Tap a bar for its year
Net assets by fiscal year
FY2020$949K
FY2021$903K
FY2022$1.2M
FY2023$1.1M
FY2024$246K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1961.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $1.7M Management & general 19% · $417K Fundraising 4% · $77K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $93K paid to officers and key staff.

Part VII, Section A · reportable compensation
Jan L Sutcliffe-Brown
Executive Director (exit 5/22)
$43,835Pt VII · Sec A
Stu Locke
Trustee (exit-04/18/22)
$30,422Pt VII · Sec A
David Hood
Executive Director (start 10/22)
$19,038Pt VII · Sec A
$0Pt VII · Sec A
Mark Shanley
Treasurer (exit-06/01/22)
$0Pt VII · Sec A
$0Pt VII · Sec A
Charles W Anderson
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A

David Hood’s $87K as Executive Director is at the 23rd percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
David Hood$86,896$88,457$19,038——
Jan L Sutcliffe-Brown——$43,835$80,530$84,053
Stu Locke——$30,422——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers children and adults with special needs through comprehensive services and quality care.

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Provided by the organization

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3 programs · $1.7M · in their own filed words · FY2022
01

Therapy programs provide comprehensive outpatient physical occupational and speech therapy to children from birth to 22 years of age. Therapies are also incorporated into the Autism Learning Center which is an accredited educational program for pre-school through second grade.

$623Kprogram expense
02

Early Childhood Learning Center is State Licensed and provides day care for typical and special needs children. They work closely with our Autism Learning Center.

$599Kprogram expense
03

The Autism Learning Center is an accredited educational program for pre-school through second grade. They work with our Therapy and Day Care programs to give a complete service.

$482Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Ohio Scholarship FundFY2025$44K
Middletown Community FoundationFY2025$18K
Total grants receivedfrom 2 funders$62K

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.6M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$1.1M
Investment incomeLn 3$17K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.7M
Managementcol C$417K
Fundraisingcol D$77K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$405K
Total assetsLn 16$1.8M
LiabilitiesLn 26$569K
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$810K
Fundraising eventsLn 1c$22K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$17K
Gains on assetsLn 7−$34K
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$405K
Cash and savings togetherLn 1–2$405K
InvestmentsLn 11–13$586K
Land, buildings, equipmentLn 10c$725K
Total assetsLn 16$1.8M
LiabilitiesLn 26$569K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 537
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$347K$405K
InvestmentsLn 11–13$688K$586K
Land, buildings, equipmentLn 10c$711K$725K
Total assetsLn 16$1.8M$1.8M
LiabilitiesLn 26$928K$569K
Net assetsLn 32$903K$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$97K$82K$11K$4K
Other salaries and wagesLn 7$1.2M$1.0M$129K$47K
Other employee benefitsLn 9$159K$107K$44K$8K
Payroll taxesLn 10$99K$85K$11K$4K
Legal feesLn 11b$646$232$414
Accounting feesLn 11c$9K$3K$6K
Other fees for servicesLn 11g$202K$64K$138K$51
Advertising and promotionLn 12$8K$1K$241$7K
Office expensesLn 13$31K$22K$7K$2K
OccupancyLn 16$139K$125K$14K
InterestLn 20$21K$21K
Depreciation, depletion and amortizationLn 22$81K$62K$19K
Other expenses (24a–d)Ln 24$130K$108K$17K$5K
All other expensesLn 24e$874$874
Total functional expensesLn 25$2.2M$1.7M$417K$77K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.5M$3.3M−$836K$246K 990 PDF
FY2023 $2.2M$2.6M−$432K$1.1M 990 PDF
FY2022 Viewing $2.6M$2.2M$401K$1.2M 990 PDF
FY2021 $2.2M$2.2M−$78K$903K 990 PDF
FY2020 $1.1M$1.9M−$786K$949K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $2,599,291 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $569,143$1,068,964
I-9 Program service revenuePrior year $1,556,149$1,531,702
I-10 Investment incomePrior year $20,725−$16,548
I-11 Other revenuePrior year $11,827$15,173
I-12 Total revenuePrior year $2,157,844$2,599,291
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,693,194$1,576,215
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $542,294$622,440
I-18 Total expensesPrior year $2,235,488$2,198,655
I-19 Revenue less expensesPrior year −$77,644$400,636
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,599,291 across 12 lines filed
VIII-1a Federated campaigns$51,263
VIII-1c Fundraising events$21,727
VIII-1e Government grants$810,353
VIII-1f All other contributions, gifts and grants$185,621
VIII-1h Total contributions, gifts and grants$1,068,964
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,531,702$1,531,702
VIII-3 Investment incomeExcluded from tax $17,264$17,264
VIII-6 Net rental income or lossExcluded from tax $15,000$15,000
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$33,812−$33,812
VIII-8 Net income from fundraising eventsExcluded from tax −$78−$78
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $251$251
VIII-12 Total revenueRelated to mission $1,531,702 · Unrelated business $0 · Excluded from tax −$1,375$2,599,291
Part IX · Statement of functional expenses $2,198,655 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $82,267 · Management $10,843 · Fundraising $3,791$96,901
IX-7 Other salaries and wagesPrograms $1,044,820 · Management $128,827 · Fundraising $47,307$1,220,954
IX-9 Other employee benefitsPrograms $107,200 · Management $44,297 · Fundraising $7,796$159,293
IX-10 Payroll taxesPrograms $84,938 · Management $10,607 · Fundraising $3,522$99,067
IX-11b Legal feesPrograms $232 · Management $414$646
IX-11c Accounting feesPrograms $3,163 · Management $5,637$8,800
IX-11g Other fees for servicesPrograms $64,261 · Management $138,033 · Fundraising $51$202,345
IX-12 Advertising and promotionPrograms $1,107 · Management $241 · Fundraising $7,119$8,467
IX-13 Office expensesPrograms $21,889 · Management $6,555 · Fundraising $2,486$30,930
IX-16 OccupancyPrograms $125,057 · Management $13,894$138,951
IX-20 InterestManagement $20,551$20,551
IX-22 Depreciation, depletion and amortizationPrograms $61,963 · Management $18,961$80,924
IX-24 Other expenses (24a–d)Programs $107,747 · Management $17,309 · Fundraising $4,896$129,952
IX-24e All other expensesManagement $874$874
IX-25 Total functional expensesPrograms $1,704,644 · Management $417,043 · Fundraising $76,968$2,198,655
Part X · Balance sheet $1,792,853 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $347,488$404,995
X-3 Pledges and grants receivableStart of year $36,077$20,523
X-4 Accounts receivableStart of year $34,409$48,810
X-9 Prepaid expenses and deferred chargesStart of year $13,592$7,629
X-10c Land, buildings and equipment, netStart of year $711,389$724,557
X-11 Publicly traded securitiesStart of year $687,895$586,339
X-16 Total assetsStart of year $1,830,850$1,792,853
X-17 Accounts payable and accrued expensesStart of year $136,860$155,677
X-26 Total liabilitiesStart of year $927,923$568,632
X-27 Net assets without donor restrictionsStart of year $485,885$684,293
X-28 Net assets with donor restrictionsStart of year $417,042$539,928
X-32 Total net assets or fund balancesStart of year $902,927$1,224,221
X-33 Total liabilities and net assetsStart of year $1,830,850$1,792,853
Part XI · Reconciliation of net assets $1,224,221 net assets at year end
XI-1 Total revenue$2,599,291
XI-2 Total expenses$2,198,655
XI-3 Revenue less expenses$400,636
XI-4 Net assets at start of year$902,927
XI-5 Net unrealized gains (losses) on investments−$79,342
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,224,221

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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