Ability Building Center INC

Tax-deductible

Rochester, MN501(c)(3)Since 1956EmploymentEIN 41-0829178

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To provide services for individuals with disabilities through community inclusion.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 57 volunteers and 630 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $376K a year · 3% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$112K
to officers and key staff · 0.8% of spending
Top officer’s pay lower than 95% of similar orgs
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $114K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.7M
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$14.5M
+9% vs prior year
Spent
$14.3M
To programs
84%
Net assets
$7.7M
By yearFY2020–FY2025
Revenue
$14.5M
FY2025▲ +9%
Revenue by fiscal year
FY2020$9.8M
FY2021$10.7M
FY2022$11.6M
FY2023$13.5M
FY2024$13.3M
FY2025$14.5M
Expenses
$14.3M
FY2025▲ +11%
Expenses by fiscal year
FY2020$9.9M
FY2021$10.4M
FY2022$11.2M
FY2023$12.5M
FY2024$12.9M
FY2025$14.3M
Net assets
$7.7M
FY2025▲ +5%
Net assets by fiscal year
FY2020$5.3M
FY2021$5.8M
FY2022$5.7M
FY2023$6.7M
FY2024$7.3M
FY2025$7.7M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1959.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $11.9M Management & general 14% · $2.0M Fundraising 2% · $322K

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

15 people listed on the 990; $112K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$112,388Pt VII · Sec A
Vice President / Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Sarah Timmerman’s $112K as Executive Director is at the 5th percentile of top reported officer pay among 414 $10–100M employment 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sarah Timmerman$112,388$128,893————
Wayne Stenberg——$90,372$124,446$100,301$88,603
Justin Mathre———$24,373$73,025$73,030
Brad Anderson——$41,503$31,933——

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

Helps people with disabilities join their communities through various services.

Provided by the organization

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3 program services account for $10.4M of program spending, described in the organization's own filed words · FY2025.
01

Rochester pre-vocational services provide a supportive, non-threatening work environment to assist individuals with disabilities in developing work skills and habits to aid them in achieving their individual employment goals. Abc served 165 individuals each month on average.

$4.7Mprogram expense
02

Abc WORKS/WOODLAND is a pre-vocational, day support and employment support program in houston county focusing on integrated community-based employment and recreational opportunities for individuals with disabilities who need significant levels of supervision. Abc served 130 individuals each month on average.

$3.9Mprogram expense
03

Rochester employment support services & day support services are programs that focus on integrated community-based employment and recreation opportunities for individuals with disabilities that have a varying degree of support needs. Abc served 180 individuals each month on average.

$1.8Mprogram expense

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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 · FY2024
Mayo ClinicFY2024$50K
Total grants receivedfrom 4 funders$114K
See all 4 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$14.5M
Ln 12
Fees for servicesLn 2g$13.2M
Investment incomeLn 3$625K
Gifts and grantsLn 1h$487K
Money outPt IX
$14.3M
Ln 25
Programscol B$11.9M
Managementcol C$2.0M
Fundraisingcol D$322K
Owns and owesPt X
$7.7M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$9.4M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$487K
Noncash giftsLn 1g$69K
Fees for servicesLn 2g$13.2M
Investment incomeLn 3$625K
Other incomeLn 4–11$196K
Gains on assetsLn 7$10K
Total revenueLn 12$14.5M
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$2.2M
Cash and savings togetherLn 1–2$2.3M
InvestmentsLn 11–13$3.2M
Land, buildings, equipmentLn 10c$2.3M
Other assetsLn 15$772K
Total assetsLn 16$9.4M
LiabilitiesLn 26$1.7M
Net assetsLn 32$7.7M
OperationsPt I, VI
EmployeesI 5630
VolunteersI 657
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 FY25End FY25
Cash and savingsLn 1–2$1.3M$2.3M
InvestmentsLn 11–13$1.5M$3.2M
Land, buildings, equipmentLn 10c$2.5M$2.3M
Total assetsLn 16$9.0M$9.4M
LiabilitiesLn 26$1.7M$1.7M
Net assetsLn 32$7.3M$7.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$139K$116K$20K$3K
Other salaries and wagesLn 7$9.1M$8.0M$901K$197K
Pension plan contributionsLn 8$157K$121K$30K$6K
Other employee benefitsLn 9$1.0M$916K$99K$26K
Payroll taxesLn 10$712K$627K$70K$15K
Management feesLn 11a$266K$5K$260K$603
Accounting feesLn 11c$52K$52K
Investment management feesLn 11f$17K$17K
Advertising and promotionLn 12$32K$11K$3K$18K
Office expensesLn 13$429K$289K$114K$26K
Information technologyLn 14$84K$72K$11K$959
OccupancyLn 16$290K$256K$33K$1K
TravelLn 17$202K$202K$19
Conferences, conventions and meetingsLn 19$35K$24K$5K$6K
InterestLn 20$31K$31K
Depreciation, depletion and amortizationLn 22$592K$278K$313K$839
InsuranceLn 23$334K$291K$40K$3K
Other expenses (24a–d)Ln 24$769K$726K$35K$8K
All other expensesLn 24e$27K$16K$871$11K
Total functional expensesLn 25$14.3M$11.9M$2.0M$322K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $14.5M$14.3M$200K$7.7M 990 PDF
FY2024 $13.3M$12.9M$450K$7.3M 990 PDF
FY2023 $13.5M$12.5M$1.0M$6.7M 990 PDF
FY2022 $11.6M$11.2M$361K$5.7M 990 PDF
FY2021 $10.7M$10.4M$274K$5.8M 990 PDF
FY2020 $9.8M$9.9M−$30K$5.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $14,496,854 across 9 lines filed
VIII-1f All other contributions, gifts and grants$486,919
VIII-1g Noncash contributions (included above)$69,275
VIII-1h Total contributions, gifts and grants$486,919
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,188,152$13,188,152
VIII-3 Investment incomeExcluded from tax $615,464$615,464
VIII-7 Net gain or loss on sales of assetsExcluded from tax $9,855$9,855
VIII-8 Net income from fundraising eventsExcluded from tax $163,951$163,951
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $32,513$32,513
VIII-12 Total revenueRelated to mission $13,220,665 · Unrelated business $0 · Excluded from tax $789,270$14,496,854
Part IX · Statement of functional expenses $14,296,999 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $116,126 · Management $19,769 · Fundraising $3,133$139,028
IX-7 Other salaries and wagesPrograms $7,988,516 · Management $900,948 · Fundraising $196,632$9,086,096
IX-8 Pension plan contributionsPrograms $121,344 · Management $30,219 · Fundraising $5,872$157,435
IX-9 Other employee benefitsPrograms $915,751 · Management $99,069 · Fundraising $26,228$1,041,048
IX-10 Payroll taxesPrograms $626,613 · Management $70,308 · Fundraising $15,027$711,948
IX-11a Management feesPrograms $5,106 · Management $260,157 · Fundraising $603$265,866
IX-11c Accounting feesManagement $51,970$51,970
IX-11f Investment management feesManagement $17,050$17,050
IX-12 Advertising and promotionPrograms $10,624 · Management $2,836 · Fundraising $18,487$31,947
IX-13 Office expensesPrograms $288,668 · Management $114,470 · Fundraising $26,044$429,182
IX-14 Information technologyPrograms $72,270 · Management $11,132 · Fundraising $959$84,361
IX-16 OccupancyPrograms $256,163 · Management $32,896 · Fundraising $1,052$290,111
IX-17 TravelPrograms $202,230 · Management $19$202,249
IX-19 Conferences, conventions and meetingsPrograms $24,459 · Management $4,948 · Fundraising $5,870$35,277
IX-20 InterestManagement $31,220$31,220
IX-22 Depreciation, depletion and amortizationPrograms $278,021 · Management $312,837 · Fundraising $839$591,697
IX-23 InsurancePrograms $291,141 · Management $40,117 · Fundraising $2,506$333,764
IX-24 Other expenses (24a–d)Programs $726,227 · Management $35,213 · Fundraising $7,848$769,288
IX-24e All other expensesPrograms $15,776 · Management $871 · Fundraising $10,815$27,462
IX-25 Total functional expensesPrograms $11,939,035 · Management $2,036,049 · Fundraising $321,915$14,296,999
Part X · Balance sheet $9,397,234 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $4,919$5,265
X-2 Savings and temporary cash investmentsStart of year $1,329,446$2,247,185
X-3 Pledges and grants receivableStart of year $1,931,000$48,750
X-4 Accounts receivableStart of year $1,020,788$709,737
X-8 Inventories for sale or useStart of year $96,813$67,120
X-10c Land, buildings and equipment, netStart of year $2,494,929$2,299,778
X-11 Publicly traded securitiesStart of year $1,453,002$3,247,226
X-15 Other assetsStart of year $633,266$772,173
X-16 Total assetsStart of year $8,964,163$9,397,234
X-17 Accounts payable and accrued expensesStart of year $1,035,933$1,073,531
X-25 Other liabilitiesStart of year $565,385$662,466
X-26 Total liabilitiesStart of year $1,683,292$1,735,997
X-27 Net assets without donor restrictionsStart of year $7,118,159$7,567,833
X-28 Net assets with donor restrictionsStart of year $162,712$93,404
X-32 Total net assets or fund balancesStart of year $7,280,871$7,661,237
X-33 Total liabilities and net assetsStart of year $8,964,163$9,397,234
Part XI · Reconciliation of net assets $7,661,237 net assets at year end
XI-1 Total revenue$14,496,854
XI-2 Total expenses$14,296,999
XI-3 Revenue less expenses$199,855
XI-4 Net assets at start of year$7,280,871
XI-5 Net unrealized gains (losses) on investments$155,461
XI-6 Donated services and use of facilities$8,000
XI-7 Investment expenses$17,050
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,661,237

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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