Help children & adults with physical & developmental disabilities realize their full potential throughout their lives.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$1.5M 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
2 of 5
filings with a surplus
Average surplus $1.5M a year · 8% of revenue · last 5 filings
Worth a look: a surplus in 2 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
$1.5M
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $56.9M in investments, Pt X · Ln 11–13
Fine: 0.7 months of spending in cash, plus $56.9M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
18
named funders · $414K
Looks good: 18 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.3M
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$13.7M
-19% vs prior year
Spent
$18.2M
To programs
78%
Net assets
$89.2M
By yearFY2020–FY2024
Revenue
$13.7M
FY2022▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2020$28.6M
FY2021$16.9M
FY2022$13.7M
FY2023$18.6M
FY2024$17.0M
Expenses
$18.2M
FY2022▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$14.9M
FY2021$15.1M
FY2022$18.2M
FY2023$19.3M
FY2024$20.0M
Net assets
$89.2M
FY2022▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2020$99.0M
FY2021$109.3M
FY2022$89.2M
FY2023$96.3M
FY2024$99.1M

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 Dec 2002.

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% · $14.3M Management & general 16% · $3.0M Fundraising 5% · $982K

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

28 people listed on the 990; $1.5M paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$344,208Pt VII · Sec A
Chief Financial Officer
$222,390Pt VII · Sec A
Chief Operating Officer
$221,062Pt VII · Sec A
Chief Development Officer
$149,450Pt VII · Sec A
SR. Director of Communications & PR
$122,974Pt VII · Sec A
SR. Director of Operations & Properties
$119,915Pt VII · Sec A
SR. Director of Business Services
$118,697Pt VII · Sec A
Program Director
$115,117Pt VII · Sec A

Keri Castaneda’s $237K as Chief Operating Officer is at the 59th percentile of top reported officer pay among 3122 $10–100M 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Lori Gangemi—$330,998$344,208$335,863$298,424
Keri Castaneda$237,429$228,405$221,062$210,719$179,874
Kashif Khan$234,783$227,745$222,390$204,470$100,762
Courtney Jurado$195,696$110,675———
Julie Tugend$178,181————
Laura Beck$173,136$113,734——$102,231
Sergio Rizzo-Fontanesi$167,360————
Lauren Rayner——$149,450$115,686—

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.

See Abilityfirst executive salaries →

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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 individuals with disabilities to reach their full potential.

Questions for Abilityfirst

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Your first name shows with your question. Abilityfirst answers here, for everyone.

Provided by the organization

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3 programs · $14.3M · in their own filed words · FY2022
01

Center Based

:abilityfirst operates five community centers and one school-based site in los angeles county, serving pproximately 1,194 children and adults. Our person-centered programs empower individuals to discover what is important to them in their lives, and to develop the skills that are important for them to achieve their goals.

$6.5Mprogram expense
02

Community Based

Abilityfirst's supported employment program provided 296 adults and youth with disabilities with vocational and skill assessment, job placement and on-the-job support in competitive job markets in their communities in a wide range of industries.

$6.3Mprogram expense
03

Camping Services

Camp paivika is located in the san bernardino mountains and offers summer camp program. In 2022, camp paivika offered friends and family camp in person and offered a virtual camp for all campers for free.

$1.5Mprogram 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 · FY2024
See all 18 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$13.7M
Ln 12
Fees for servicesLn 2g$9.5M
Gifts and grantsLn 1h$2.7M
Investment incomeLn 3$830K
Money outPt IX
$18.2M
Ln 25
Programscol B$14.3M
Managementcol C$3.0M
Fundraisingcol D$982K
Owns and owesPt X
$89.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$91.5M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
28
listed · VII A
PaidVII A9
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.7M
Noncash giftsLn 1g$86K
Fundraising eventsLn 1c$678K
Fees for servicesLn 2g$9.5M
Investment incomeLn 3$830K
Other incomeLn 4–11$613K
Gains on assetsLn 7−$601K
Total revenueLn 12$13.7M
Assets in detailPt X, end of year
CashLn 1$1.1M
SavingsLn 2$0
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$56.9M
Land, buildings, equipmentLn 10c$26.2M
Other assetsLn 15$4.9M
Total assetsLn 16$91.5M
LiabilitiesLn 26$2.3M
Net assetsLn 32$89.2M
OperationsPt I, VI
EmployeesI 5339
VolunteersI 6203
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$2.9M$1.1M
InvestmentsLn 11–13$74.1M$56.9M
Land, buildings, equipmentLn 10c$25.6M$26.2M
Total assetsLn 16$111.5M$91.5M
LiabilitiesLn 26$2.2M$2.3M
Net assetsLn 32$109.3M$89.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$980K$796K$122K$61K
Other salaries and wagesLn 7$9.8M$7.9M$1.2M$624K
Pension plan contributionsLn 8$119K$101K$14K$4K
Other employee benefitsLn 9$1.2M$1.0M$144K$41K
Payroll taxesLn 10$769K$636K$90K$44K
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$159K$159K
Investment management feesLn 11f$34K$34K
Other fees for servicesLn 11g$268K$186K$49K$34K
Office expensesLn 13$317K$184K$78K$56K
Information technologyLn 14$805K$425K$307K$74K
OccupancyLn 16$1.3M$1.1M$243K$3K
TravelLn 17$386K$303K$79K$3K
Conferences, conventions and meetingsLn 19$4K$1K$3K$254
InterestLn 20$36$14$15$7
Depreciation, depletion and amortizationLn 22$832K$744K$83K$5K
InsuranceLn 23$382K$310K$71K$735
Other expenses (24a–d)Ln 24$748K$543K$200K$4K
All other expensesLn 24e$135K$52K$55K$28K
Total functional expensesLn 25$18.2M$14.3M$3.0M$982K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $17.0M$20.0M−$3.1M$99.1M 990 PDF
FY2023 $18.6M$19.3M−$703K$96.3M 990 PDF
FY2022 Viewing $13.7M$18.2M−$4.6M$89.2M 990 PDF
FY2021 $16.9M$15.1M$1.9M$109.3M 990 PDF
FY2020 $28.6M$14.9M$13.7M$99.0M 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 M · Noncash J · Pay O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $13,676,923 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,614,197$2,748,143
I-9 Program service revenuePrior year $8,906,854$9,486,071
I-10 Investment incomePrior year $1,624,058$829,595
I-11 Other revenuePrior year $799,334$613,114
I-12 Total revenuePrior year $16,944,443$13,676,923
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 $10,698,161$12,854,158
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,356,575$5,392,168
I-18 Total expensesPrior year $15,054,736$18,246,326
I-19 Revenue less expensesPrior year $1,889,707−$4,569,403
Part VI · Governance 19 of 19 board members independent, no flags
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
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 $13,676,923 across 11 lines filed
Lines not itemized here account for $183,251 of total revenue; see the IRS return.
VIII-1c Fundraising events$678,321
VIII-1f All other contributions, gifts and grants$2,069,822
VIII-1g Noncash contributions (included above)$86,262
VIII-1h Total contributions, gifts and grants$2,748,143
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,486,071$9,486,071
VIII-3 Investment incomeExcluded from tax $1,430,775$1,430,775
VIII-6 Net rental income or lossUnrelated business $438,037 · Excluded from tax $101,119$539,156
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$601,180−$601,180
VIII-8 Net income from fundraising eventsExcluded from tax −$144,164−$144,164
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $34,871$34,871
VIII-12 Total revenueRelated to mission $9,660,878 · Unrelated business $443,861 · Excluded from tax $824,041$13,676,923
Part IX · Statement of functional expenses $18,246,326 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $796,318 · Management $122,319 · Fundraising $61,285$979,922
IX-7 Other salaries and wagesPrograms $7,926,505 · Management $1,222,702 · Fundraising $624,171$9,773,378
IX-8 Pension plan contributionsPrograms $100,641 · Management $14,090 · Fundraising $3,984$118,715
IX-9 Other employee benefitsPrograms $1,028,075 · Management $143,933 · Fundraising $40,698$1,212,706
IX-10 Payroll taxesPrograms $635,912 · Management $89,510 · Fundraising $44,015$769,437
IX-11b Legal feesManagement $8,373$8,373
IX-11c Accounting feesManagement $159,350$159,350
IX-11f Investment management feesManagement $34,272$34,272
IX-11g Other fees for servicesPrograms $185,862 · Management $48,973 · Fundraising $33,527$268,362
IX-13 Office expensesPrograms $183,581 · Management $77,699 · Fundraising $55,819$317,099
IX-14 Information technologyPrograms $424,844 · Management $306,941 · Fundraising $73,651$805,436
IX-16 OccupancyPrograms $1,067,134 · Management $243,012 · Fundraising $2,529$1,312,675
IX-17 TravelPrograms $303,012 · Management $79,418 · Fundraising $3,465$385,895
IX-19 Conferences, conventions and meetingsPrograms $1,320 · Management $2,563 · Fundraising $254$4,137
IX-20 InterestPrograms $14 · Management $15 · Fundraising $7$36
IX-22 Depreciation, depletion and amortizationPrograms $743,666 · Management $83,370 · Fundraising $5,109$832,145
IX-23 InsurancePrograms $310,165 · Management $70,632 · Fundraising $735$381,532
IX-24 Other expenses (24a–d)Programs $543,445 · Management $200,142 · Fundraising $4,370$747,957
IX-24e All other expensesPrograms $51,789 · Management $55,081 · Fundraising $28,029$134,899
IX-25 Total functional expensesPrograms $14,302,283 · Management $2,962,395 · Fundraising $981,648$18,246,326
Part X · Balance sheet $91,492,516 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $374,183$1,099,403
X-2 Savings and temporary cash investmentsStart of year $2,519,531$0
X-3 Pledges and grants receivableStart of year $1,177,558$596,667
X-4 Accounts receivableStart of year $1,446,591$1,305,798
X-8 Inventories for sale or useStart of year $242,428$328,230
X-9 Prepaid expenses and deferred chargesStart of year $200,156$124,484
X-10c Land, buildings and equipment, netStart of year $25,645,317$26,230,816
X-11 Publicly traded securitiesStart of year $74,064,747$56,917,311
X-15 Other assetsStart of year $5,874,382$4,889,807
X-16 Total assetsStart of year $111,544,893$91,492,516
X-17 Accounts payable and accrued expensesStart of year $2,239,785$2,258,429
X-19 Deferred revenueStart of year $1,349$2,500
X-26 Total liabilitiesStart of year $2,241,134$2,260,929
X-27 Net assets without donor restrictionsStart of year $82,913,642$68,253,911
X-28 Net assets with donor restrictionsStart of year $26,390,117$20,977,676
X-32 Total net assets or fund balancesStart of year $109,303,759$89,231,587
X-33 Total liabilities and net assetsStart of year $111,544,893$91,492,516
Part XI · Reconciliation of net assets $89,231,587 net assets at year end
XI-1 Total revenue$13,676,923
XI-2 Total expenses$18,246,326
XI-3 Revenue less expenses−$4,569,403
XI-4 Net assets at start of year$109,303,759
XI-5 Net unrealized gains (losses) on investments−$14,445,830
XI-9 Other changes in net assets−$1,056,939
XI-10 Net assets at end of year$89,231,587

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

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