Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
ABILITIES INC OF FL |
590874493 | Yes | 168,352 | 0 | ||
| (B)
HOMES FOR INDEPENDENCE |
593342379 | No | 139,989 | 0 | ||
Total 2
|
308,341 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | 4,733 | 12,220 | ||
| 2 | Recoveries of prior-year distributions | 2 | 0 | 0 | ||
| 3 | Other gross income (see instructions) | 3 | 68,637 | 56,543 | ||
| 4 | Add lines 1 through 3 | 4 | 73,370 | 68,763 | ||
| 5 | Depreciation and depletion | 5 | 0 | 0 | ||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | 5,378 | 2,044 | ||
| 7 | Other expenses (see instructions) | 7 | 0 | 0 | ||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | 67,992 | 66,719 | ||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | 2,770,466 | 2,652,047 | ||
| b | Average monthly cash balances | 1b | 46,450 | 108,138 | ||
| c | Fair market value of other non-exempt-use assets | 1c | 0 | 0 | ||
| d | Total (add lines 1a, 1b, and 1c) | 1d | 2,816,916 | 2,760,185 | ||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): 0 | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | 0 | 0 | ||
| 3 | Subtract line 2 from line 1d | 3 | 2,816,916 | 2,760,185 | ||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | 42,254 | 41,403 | ||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | 2,774,662 | 2,718,782 | ||
| 6 | Multiply line 5 by .035 | 6 | 97,113 | 95,157 | ||
| 7 | Recoveries of prior-year distributions | 7 | 0 | 0 | ||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | 97,113 | 95,157 | ||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | 67,992 | |||
| 2 | Enter 85% of line 1 | 2 | 57,793 | |||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | 97,113 | |||
| 4 | Enter greater of line 2 or line 3 | 4 | 97,113 | |||
| 5 | Income tax imposed in prior year | 5 | 0 | |||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | 97,113 | |||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 308,341 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
0 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 0 | |
| 4 Amounts paid to acquire exempt-use assets | 0 | |
| 5 Qualified set-aside amounts (prior IRS approval required) | 0 | |
| 6 Other distributions (describe in Part VI). See instructions | 0 | |
| 7Total annual distributions. Add lines 1 through 6. | 308,341 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
308,341 | |
| 9 Distributable amount for 2014 from Section C, line 6 | 97,113 | |
| 10 Line 8 amount divided by Line 9 amount | 100.0 % | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
97,113 | |||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
0 | |||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013.......0 | ||||
| fTotal of lines 3a through e | 0 | |||
| g Applied to underdistributions of prior years | 0 | |||
| h Applied to 2014 distributable amount | 0 | |||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | 0 | |||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ 308,341 | ||||
| a Applied to underdistributions of prior years | 0 | |||
| b Applied to 2014 distributable amount | 97,113 | |||
| c Remainder. Subtract lines 4a and 4b from 4. | 211,228 | |||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
0 | |||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
0 | |||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
211,228 | |||
| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013.......0 | ||||
| e From 2014.......211,228 | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART IV, SECTION A, QUESTION 1: | THE BY-LAWS OF ABILIITES REHABILITATION CENTER FOUNDATION, INC. STATE THAT THE PURPOSE OF THE FOUNDATION IS FOR THE BENEFIT OF ABILITIES, INC. OF FLORIDA AND/OR "FOR THE BENEFIT OF OTHER ENTITIES OR ORGANIZATIONS EXEMPT FROM TAX UNDER SECTION 501(C)(3) AND QUALIFYING UNDER SECTION 170(C)(2) OF THE INTERNAL REVENUE CODE..." HOMES FOR INDEPENDENCE, INC. IS ONE SUCH QUALIFYING ORGANIZATION. AS SUCH, HOMES FOR INDEPENDENCE, INC. IS MENTIONED INDIRECTLY BY REFERENCE IN THE BYLAWS. |
| PART IV, SECTION D, LINE 3: | TWO DIRECTORS OF ABILITIES, INC. OF FLORIDA, THE SUPPORTED ORGANIZATION, HAVE A SIGNIFICANT VOICE IN THE INVESTMENT POLICIES OF THE FOUNDATION AND IN DIRECTING THE USE OF THE FOUNDATION'S INCOME OR ASSETS AT ALL TIMES DURING THE TAX YEAR VIA THEIR ABILITY TO VOTE ON GOVERNANCE MATTERS. |
| SCHEDULE A, PART V, SECTION D: | RESPONSIVENESS TEST: ABILITIES REHABILITATION CENTER FOUNDATION IS RESPONSIVE TO THE NEEDS OR DEMANDS OF ABILITIES, INC. OF FLORIDA AND HOMES FOR INDEPENDENCE, INC. IN THE FOLLOWING WAYS: 1. THE OFFICERS AND DIRECTORS OF THE FOUNDATION HAVE AN ADEQUATE RELATIONSHIP WITH THE FOUNDATION AND MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE OFFICERS AND DIRECTORS OF ABILITIES, INC. OF FLORIDA AND HOMES FOR INDEPENDENCE, INC., AND THE FOUNDATION DOCUMENTS THAT CLOSE AND CONTINUOUS WORKING RELATIONSHIP IN ITS BOARD MEETING MINUTES. 2. BECAUSE OF THIS RELATIONSHIP, THE DIRECTORS OF ABILITIES, INC. OF FLORIDA AND HOMES FOR INDEPENDENCE, INC., THE SUPPORTED ORGANIZATIONS, HAVE A SIGNIFICANT VOICE IN THE INVESTMENT POLICIES OF THE FOUNDATION AND IN DIRECTING THE USE OF THE FOUNDATION'S INCOME OR ASSETS AT ALL TIMES DURING THE TAX YEAR. ATTENTIVENESS TEST: ABILITIES, INC. OF FLORIDA AND HOMES FOR INDEPENDENCE, INC. ARE ATTENTIVE TO THE OPERATIONS OF THE FOUNDATION IN THE FOLLOWING WAY: 1. THE AMOUNT OF SUPPORT RECEIVED FROM THE THE FOUNDATION IS NECESSARY TO AVOID THE INTERRUPTION OF A PARTICULAR FUNCTION OR ACTIVITY OF ABILITIES, INC. OF FLORIDA AND HOMES FOR INDEPENDENCE, INC. |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | AFTER THE EXTENSIVE INTERNAL REVIEW, THE RETURNS ARE MADE AVAILABLE TO THE MEMBERS OF THE AUDIT COMMITTEE AND BOARD OF DIRECTORS FOR THEIR REVIEW, COMMENTS, CONCURRENCE, AND REQUEST FOR A FORMAL MEETING PRIOR TO FILING, IF DEEMED NECESSARY. THE FINAL 990 TAX RETURN IS POSTED TO THE ORGANIZATION'S WEBSITE FOR INTERNAL USE. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM IDENTIFYING BUSINESS INTERESTS, EMPLOYMENT RELATIONSHIPS AND PROPERTY INTERESTS, AND THOSE OF RELATED PARTIES. THE ORGANIZATION HAS SPECIFIC BOARD-LEVEL POLICIES REGARDING DISCLOSURE OF CONFLICT OF INTEREST FOR BOARD MEMBERS. THE CHAIR OF THE BOARD AND THE CEO REGULARLY REVIEW THE COMPOSITION OF THE BOARD FOR ANY POTENTIAL CONFLICTS OF INTERESTS AND CONSULT WITH LEGAL COUNSEL IF NECESSARY. THE BOARD CHAIR MAY ASK THE INVOLVED INDIVIDUAL TO RECUSE THEMSELVES DURING DISCUSSIONS ON ANY MATTER RELATING TO A POTENTIAL CONFLICT OF INTEREST. THE ORGANIZATION MAINTAINS BUSINESS CODE OF ETHICS AND CONFLICT OF INTEREST POLICIES THAT ALL EMPLOYEES ARE REQUIRED TO FOLLOW. ALL KEY EMPLOYEES, INCLUDING OFFICERS, ARE REQUIRED TO PARTICIPATE IN ANNUAL TRAINING ON THE ORGANIZATION'S CODE OF BUSINESS ETHICS, INCLUDING CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN OCTOBER 2014, ALL EMPLOYEES OF THE ABILITIES FOUNDATION WERE TRANSFERRED TO ABILITIES OF FLORIDA, INC. ACCORDINGLY, AS OF JUNE 30, 2015 THE ABILITIES FOUNDATION HAD NO EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN ON LIFE INSURANCE POLICY 19,070. |
| FORM 990, PART XII, LINE 2C | THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. |
| FORM 990, PART III | THE ABILITIES FOUNDATION IS A 501(C) (3) NOT-FOR-PROFIT ORGANIZATION THAT WAS ESTABLISHED IN 1983 TO RAISE MONEY AND SUPPORT COMMUNITY EDUCATION AND OUTREACH ON BEHALF OF PEOPLE WITH DISABILITIES. THE FOUNDATION IS GOVERNED BY AN ALL-VOLUNTEER BOARD OF TRUSTEES AND GENERATES REVENUE FROM INDIVIDUALS, CORPORATIONS AND FOUNDATIONS THROUGH SPECIAL EVENTS, ANNUAL APPEALS, GRANT WRITING AND PLANNED GIVING. MONEY RAISED BY THE FOUNDATION SUPPORTS PROGRAMS AND INDIVIDUALS OF ABILITIES, INC. OF FLORIDA (DBA "SERVICESOURCE FLORIDA REGIONAL OFFICE"). SINCE ITS INCEPTION, THE ABILITIES FOUNDATION HAS HELPED THOUSANDS OF FLORIDIANS WITH ALL TYPES OF DISABILITIES OBTAIN JOBS AND AFFORDABLE HOUSING, ENABLING THEM TO BECOME INTEGRAL AND CONTRIBUTING MEMBERS OF THEIR COMMUNITIES. THE ABILITIES FOUNDATION SUPPORTS PROGRAMS AND PEOPLE SERVED BY ABILITIES INC., OF FLORIDA (DBA "SERVICESOURCE FLORIDA REGIONAL OFFICE). THE SERVICESOURCE FLORIDA REGIONAL OFFICE IS ONE OF FIVE NOT-FOR-PROFIT 501(C)(3) ORGANIZATIONS GOVERNED BY A COMMON MEMBER VOLUNTEER BOARD OF DIRECTORS. THE FIVE REGIONAL OFFICES REMAIN SEPARATE LEGAL ENTITIES BUT ARE COMMONLY BRANDED AS "SERVICESOURCE." |
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