Nonprofit · EIN 46-0347989
ABILITY BUILDING SERVICES INC
Tax-exempt · YANKTON, SD 57078
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $10,078,027 | $9,355,494 | $722,533 | $10,921,946 | $3,056,484 | $7,865,462 |
| June 30, 2024 | 990 | $10,659,006 | $9,340,948 | $1,318,058 | $11,022,417 | $3,278,068 | $7,744,349 |
| June 30, 2023 | 990 | $8,807,540 | $8,446,216 | $361,324 | $10,360,469 | $3,934,178 | $6,426,291 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $118,812
- of which government grants
- $115,292
- Program service revenue
- $9,867,979
- Investment income
- $91,236
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $229,046
- Other salaries and wages
- $5,917,131
- Salaries, compensation and benefits (total)
- $8,146,219
- Professional fundraising fees
- $0
- Legal fees
- $10
- Accounting fees
- $96,502
- Occupancy
- $463,030
- Travel
- $98,366
- Depreciation
- $264,854
- Program services (functional)
- $8,541,296
- Management and general (functional)
- $814,198
Balance sheet and other
- Total assets, start of year
- $11,022,417
- Total assets, end of year
- $10,921,946
- Total liabilities, end of year
- $3,056,484
- Net assets, end of year
- $7,865,462
- Land, buildings and equipment
- $3,079,166
- Net assets without donor restrictions
- $7,262,895
- Net assets with donor restrictions
- $602,567
- Gross receipts
- $10,078,027
- Employees
- 152
- Volunteers
- 6
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH KATHOL | EXECUTIVE DI Officer | 40 | $113,554 | $18,281 |
| SARA SHELBURG | BUSINESS MAN Officer | 40 | $80,597 | $16,614 |
| KENDRA BAILY | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BROOKE HERSHFELDT | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| LORI LINCOLN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SR LYNN OSIKA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JANE PUGH | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| LINCOLN WALTNER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH KATHOL | EXECUTIVE DI Officer | 40 | $97,542 | $16,695 |
| SARA SHELBURG | BUSINESS MAN Officer | 40 | $72,874 | $15,431 |
| KENDRA BAILY | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BROOKE HERSHFELDT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NICK MOSER | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| DEB OVERSETH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JANE PUGH | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| LINCOLN WALTNER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH KATHOL | EXECUTIVE DI Officer | 40 | $98,528 | $15,182 |
| PATRICIA BALLENSKY | BUSINESS MAN Officer | 40 | $95,779 | $5,327 |
| JENNIFER ADAMSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KENDRA BAILY | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| NICK MOSER | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| DEB OVERSETH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JANE PUGH | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| LINCOLN WALTNER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 909 W 23RD ST, YANKTON, SD 57078-1510
- Principal officer (990 for 2024)
- ELIZABETH KATHOL
- Signed the 990
- ELIZABETH KATHOL, EXECUTIVE DIRECTOR
- Phone
- (605) 665-2518
- Website
- ABILITYBUILDINGSERVICES.COM
- Return prepared by
- WOHLENBERG RITZMAN & CO LLC
Mission
THE ORGANIZATION PROVIDES PRE-VOCATIONAL ACTIVITIES, VOCATIONAL TRAINING, RESIDENTIAL TRAINING AND OTHER SUPPORT AND SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITES.
Program accomplishments
- THE ORGANIZATION IS ENGAGED IN A SYSTEMATIC PROGRAM TO ENHANCE PERSONAL, SOCIAL, AND VOCATIONAL DEVELOPMENT FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. SPECIAL EDUCATION SERVICES ARE PROVIDED TO INDIVIDUALS UNDER THE AGE OF 21. A SIGNIFICANT NUMBER OF ADULTS ARE ALSO PROVIDED SPECIAL EDUCATION SERVICES. THE ORGANIZATION IS INVOLVED IN FOLLOW-ALONG SERVICES TO ALL INDIVIDUALS LIVING INDEPENDENTLY.Expenses $8,401,979 · revenue $9,752,152
- THE LOCUST STREET APARTMENTS WERE CONSTRUCTED WITH FUNDING BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF EIGHT ONE BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD.Expenses $61,351 · revenue $47,271
- THE PRAIRIE VIEW APARTMENTS WERE CONSTRUCTED WITH FUNDING BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF SIX ONE BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD.Expenses $44,590 · revenue $36,576
- THE WOODLAND APARTMENTS WERE FUNDED BY A NEIGHBORHOOD STABILIZATION PROGRAM LOAN AND A HOME INVESTMENT PARTNERSHIPS PROGRAM LOAN THROUGH THE SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY. THE PROJECT CONSISTS OF SIX ZERO BEDROOM APARTMENT UNITS LOCATED IN YANKTON, SD.Expenses $33,376 · revenue $31,980
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0347989
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P820)
- Assets (IRS master file)
- $10,921,946
- Income (IRS master file)
- $10,078,027
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $10,078,027 | $9,355,494 | $10,921,946 | XML |
| 990 | June 2024 | $10,659,006 | $9,340,948 | $11,022,417 | XML |
| 990 | June 2023 | $8,807,540 | $8,446,216 | $10,360,469 | XML |
| 990 | June 2022 | $8,810,891 | $8,025,410 | $8,664,697 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-0347989).
Questions about ABILITY BUILDING SERVICES INC
- What is the EIN of ABILITY BUILDING SERVICES INC?
- The employer identification number (EIN) of ABILITY BUILDING SERVICES INC is 46-0347989.
- Is ABILITY BUILDING SERVICES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to ABILITY BUILDING SERVICES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ABILITY BUILDING SERVICES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ABILITY BUILDING SERVICES INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ABILITY BUILDING SERVICES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of ABILITY BUILDING SERVICES INC?
- The 990 for the year ended June 30, 2025 names ELIZABETH KATHOL.
- Who are the officers and directors of ABILITY BUILDING SERVICES INC?
- The 990 for the year ended June 30, 2025 lists 8 people; 2 received compensation from the organization, the highest $113,554 (ELIZABETH KATHOL, EXECUTIVE DI).
- How much revenue does ABILITY BUILDING SERVICES INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $10,078,027, expenses of $9,355,494 and total assets of $10,921,946 at year end.
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