Ability360

Legal name: Ability360 Inc

Nonprofit profile at a glance

EIN
860486447
IRS 990 coverage
2009–2024
Official website data refreshed
Aug 2026
Forms available
Form 990 2024
Location
Phoenix, AZ, US
Phone
(602) 256-2245
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$56,719,039
Expenses
$52,061,773
Assets
$91,836,788
Liabilities
$2,767,300

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • CHRISTOPHER RODRIGUEZ (PRESIDENT & CEO)

Highest reported compensation

  • CHRISTOPHER RODRIGUEZ (PRESIDENT & CEO): $344,454 total reported compensation
  • FENG CHIOU (VP OF FINANCE): $182,231 total reported compensation
  • PENNY A FORE (VP OF HOME CARE SERVICES): $163,271 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ability360 is a Center for Independent Living (CIL) that offers and promotes programs to empower people with all disabilities to take personal responsibility so that they may achieve or continue independent lifestyles within the community.

What it reported doing in 2024

Home care service (hcs): the home care services (hcs) program recruits, screens, trains, and employs personal care assistants (caregivers) to provide services for qualified elderly and physically disabled individuals through the Arizona long term care system (altcs), which has policies under united healthcare community plan, mercy care, and banner university health plan. Ability360 also provides hcs to persons who are developmentally disabled and qualify for long-term care services under the Arizona department of economic security's division of developmental disabilities (ddd).hcs employed over 1,347 caregivers and provided services to 1,165 consumers throughout maricopa, pima, pinal, and gila counties.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.2%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • What they do: 10 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 81.7% of revenue deployed · 90.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $47.3M in reported program spending
  • Leadership: top reported pay $344K · 21 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.7M reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.