Abilities First Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Abilities First is committed to providing comprehensive services and quality care to each child and adult with special needs to put their abilities first.
- Income
- $2.5 million
- Spending
- $3.3 million
- Spent on programs
- 76%
- Reserves
- -1 months of spending
- Largest source of income
- fees for its services, 88%
- Employees
- 85
- Volunteers
- 40
- Highest pay
- $105,103, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 32 out of 100. Higher than 4% of charities in its peer group (human services, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
2 of 20It owes 84% of what it owns.
Living within its means
0 of 15Spending exceeded income by 33% of income.
Income trend
15 of 15Income rose 16% on the year before.
Spending floor
15 of 1575% of spending went to programs and raising each dollar of donations cost 14 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 94 out of 100. Higher than 58% of charities in its peer group (human services, $1m to $10m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
9 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $705,164 spent. 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. The Agency served ~ 165 unduplicated clients during the 2024 calendar year. Camp Connect is a summer 1-2 week activity offered by the therapy team for just 5-10 attendees in the teen to adult age group. It involves activities both on-site as well as community-centered designed to help enable attendees with specific needs to experience and work through daily life activities. Yoga was offered as an opportunity for adults to experience yoga.
- $685,922 spent. 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. The day care operation served 108 unduplicated children during the 2024 calendar year.
- $780,212 spent. 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 and served 87 unduplicated children during the 2024 school year. Latchkey service started in 2024 to provide ALC parents the opportunity to drop students off prior to and pick up after typical ALC hours if needed. Without latchkey, some parents were not able to have their child participate in the ALC program due to work schedules.
- $343,057 spent. Maintenance support services for #1, #2, and #3 above. Also includes allocations for depreciation, insurance, restricted expenses, copier/printing, and postage/shipping expenses
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1961.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.