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

501(c)(3) charity; gifts are tax-deductible.
79¢ 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

FY2023 · 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
79%
of spending
Looks good: 79% 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 $63.2M in investments, Pt X · Ln 11–13
Fine: 1.2 months of spending in cash; 1 to 3.
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
18
of 18 voting members
Looks good: 18 of 18 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18.6M
+36% vs prior year
Spent
$19.3M
To programs
79%
Net assets
$96.3M
By yearFY2020–FY2024
Revenue
$18.6M
FY2023▲ +36%
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
$19.3M
FY2023▲ +6%
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
$96.3M
FY2023▲ +8%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

79 cents of each dollar spent went to programs.

Program services 79% · $15.2M Management & general 16% · $3.2M Fundraising 5% · $987K

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

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

Part VII, Section A · reportable compensation
Chief Executive Officer
$330,998Pt VII · Sec A
Chief Operating Officer
$228,405Pt VII · Sec A
Chief Financial Officer
$227,745Pt VII · Sec A
SR. Director of Communications & PR
$127,917Pt VII · Sec A
Program Director
$125,367Pt VII · Sec A
SR. Director of Business Services
$125,040Pt VII · Sec A
SR Director of Programs
$115,135Pt VII · Sec A
HR Director
$113,734Pt 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.

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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.

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Provided by the organization

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3 programs · $15.2M · in their own filed words · FY2023
01

Community Center Programs

Abilityfirst operates five community centers in los angeles county, serving 1,237 children and adults. Our person-centered programs empower individuals with developmental disabilites to discover what is important to them in their lives, and to develop the skills that are important for them to achieve their goals.

$6.8Mprogram expense
02

Community Based

Abilityfirst's supported employment program provided 353 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.

$6.6Mprogram expense
03

Camping Services

Camp paivika is located in the san bernardino mountains and offers a summer camp program where children and adults with developmental disabilites experince fun activites including swimming, arts and crafts; adaptive sports, nature programs, and theater arts.

$1.8Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$18.6M
Ln 12
Fees for servicesLn 2g$9.7M
Gifts and grantsLn 1h$6.5M
Investment incomeLn 3$1.8M
Money outPt IX
$19.3M
Ln 25
Programscol B$15.2M
Managementcol C$3.2M
Fundraisingcol D$987K
Owns and owesPt X
$96.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.0M
Total assetsLn 16$98.6M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
27
listed · VII A
PaidVII A9
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.5M
Government grantsLn 1e$3.1M
Noncash giftsLn 1g$104K
Fundraising eventsLn 1c$870K
Fees for servicesLn 2g$9.7M
Investment incomeLn 3$1.8M
Other incomeLn 4–11$622K
Gains on assetsLn 7$31K
Total revenueLn 12$18.6M
Assets in detailPt X, end of year
CashLn 1$2.0M
Cash and savings togetherLn 1–2$2.0M
InvestmentsLn 11–13$63.2M
Land, buildings, equipmentLn 10c$26.0M
Other assetsLn 15$5.1M
Total assetsLn 16$98.6M
LiabilitiesLn 26$2.3M
Net assetsLn 32$96.3M
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 FY23End FY23
Cash and savingsLn 1–2$1.1M$2.0M
InvestmentsLn 11–13$56.9M$63.2M
Land, buildings, equipmentLn 10c$26.2M$26.0M
Total assetsLn 16$91.5M$98.6M
LiabilitiesLn 26$2.3M$2.3M
Net assetsLn 32$89.2M$96.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$939K$761K$122K$57K
Other salaries and wagesLn 7$10.7M$8.7M$1.4M$674K
Pension plan contributionsLn 8$117K$96K$18K$2K
Other employee benefitsLn 9$1.0M$862K$160K$21K
Payroll taxesLn 10$842K$701K$93K$48K
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$117K$117K
Investment management feesLn 11f$67K$67K
Other fees for servicesLn 11g$324K$219K$73K$32K
Office expensesLn 13$270K$161K$81K$28K
Information technologyLn 14$793K$324K$365K$105K
OccupancyLn 16$1.3M$1.1M$206K$85
TravelLn 17$358K$274K$83K$1K
Conferences, conventions and meetingsLn 19$8K$3K$4K$474
Depreciation, depletion and amortizationLn 22$953K$860K$93K
InsuranceLn 23$352K$295K$57K$24
Other expenses (24a–d)Ln 24$998K$829K$165K$4K
All other expensesLn 24e$120K$40K$67K$13K
Total functional expensesLn 25$19.3M$15.2M$3.2M$987K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $17.0M$20.0M−$3.1M$99.1M 990 PDF
FY2023 Viewing $18.6M$19.3M−$703K$96.3M 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $18,609,564 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,748,143$6,501,273
I-9 Program service revenuePrior year $9,486,071$9,684,734
I-10 Investment incomePrior year $829,595$1,801,069
I-11 Other revenuePrior year $613,114$622,488
I-12 Total revenuePrior year $13,676,923$18,609,564
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 $12,854,158$13,682,991
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,392,168$5,629,725
I-18 Total expensesPrior year $18,246,326$19,312,716
I-19 Revenue less expensesPrior year −$4,569,403−$703,152
Part VI · Governance 18 of 18 board members independent, no flags
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
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 $18,609,564 across 13 lines filed
Lines not itemized here account for $179,568 of total revenue; see the IRS return.
VIII-1b Membership dues$22,295
VIII-1c Fundraising events$870,370
VIII-1e Government grants$3,105,300
VIII-1f All other contributions, gifts and grants$2,503,308
VIII-1g Noncash contributions (included above)$104,338
VIII-1h Total contributions, gifts and grants$6,501,273
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,684,734$9,684,734
VIII-3 Investment incomeExcluded from tax $1,770,144$1,770,144
VIII-6 Net rental income or lossUnrelated business $421,998 · Excluded from tax $102,984$524,982
VIII-7 Net gain or loss on sales of assetsExcluded from tax $30,925$30,925
VIII-8 Net income from fundraising eventsExcluded from tax −$127,014−$127,014
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $44,952$44,952
VIII-12 Total revenueRelated to mission $9,847,625 · Unrelated business $431,861 · Excluded from tax $1,828,805$18,609,564
Part IX · Statement of functional expenses $19,312,716 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $760,560 · Management $121,722 · Fundraising $57,193$939,475
IX-7 Other salaries and wagesPrograms $8,687,972 · Management $1,379,945 · Fundraising $674,084$10,742,001
IX-8 Pension plan contributionsPrograms $96,336 · Management $17,875 · Fundraising $2,385$116,596
IX-9 Other employee benefitsPrograms $862,100 · Management $159,964 · Fundraising $21,345$1,043,409
IX-10 Payroll taxesPrograms $700,585 · Management $93,302 · Fundraising $47,623$841,510
IX-11b Legal feesManagement $6,825$6,825
IX-11c Accounting feesManagement $116,940$116,940
IX-11f Investment management feesManagement $66,757$66,757
IX-11g Other fees for servicesPrograms $218,885 · Management $72,758 · Fundraising $32,340$323,983
IX-13 Office expensesPrograms $160,559 · Management $80,898 · Fundraising $28,432$269,889
IX-14 Information technologyPrograms $323,687 · Management $364,931 · Fundraising $104,717$793,335
IX-16 OccupancyPrograms $1,056,725 · Management $205,989 · Fundraising $85$1,262,799
IX-17 TravelPrograms $273,525 · Management $83,069 · Fundraising $1,228$357,822
IX-19 Conferences, conventions and meetingsPrograms $3,111 · Management $4,241 · Fundraising $474$7,826
IX-22 Depreciation, depletion and amortizationPrograms $859,964 · Management $93,431$953,395
IX-23 InsurancePrograms $294,866 · Management $57,479 · Fundraising $24$352,369
IX-24 Other expenses (24a–d)Programs $829,460 · Management $164,816 · Fundraising $3,678$997,954
IX-24e All other expensesPrograms $39,611 · Management $67,093 · Fundraising $13,127$119,831
IX-25 Total functional expensesPrograms $15,167,946 · Management $3,158,035 · Fundraising $986,735$19,312,716
Part X · Balance sheet $98,592,643 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,099,403$1,963,520
X-3 Pledges and grants receivableStart of year $596,667$383,736
X-4 Accounts receivableStart of year $1,305,798$1,393,195
X-8 Inventories for sale or useStart of year $328,230$320,781
X-9 Prepaid expenses and deferred chargesStart of year $124,484$137,318
X-10c Land, buildings and equipment, netStart of year $26,230,816$26,005,655
X-11 Publicly traded securitiesStart of year $56,917,311$63,241,540
X-15 Other assetsStart of year $4,889,807$5,146,898
X-16 Total assetsStart of year $91,492,516$98,592,643
X-17 Accounts payable and accrued expensesStart of year $2,258,429$2,249,218
X-19 Deferred revenueStart of year $2,500$13,003
X-26 Total liabilitiesStart of year $2,260,929$2,262,221
X-27 Net assets without donor restrictionsStart of year $68,253,911$72,819,682
X-28 Net assets with donor restrictionsStart of year $20,977,676$23,510,740
X-32 Total net assets or fund balancesStart of year $89,231,587$96,330,422
X-33 Total liabilities and net assetsStart of year $91,492,516$98,592,643
Part XI · Reconciliation of net assets $96,330,422 net assets at year end
XI-1 Total revenue$18,609,564
XI-2 Total expenses$19,312,716
XI-3 Revenue less expenses−$703,152
XI-4 Net assets at start of year$89,231,587
XI-5 Net unrealized gains (losses) on investments$7,764,482
XI-9 Other changes in net assets$37,505
XI-10 Net assets at end of year$96,330,422

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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