United Ability Inc

Nonprofit profile at a glance

EIN
630307960
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2059443900
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$16,315,078
Expenses
$15,975,123
Assets
$52,914,631
Liabilities
$1,181,547

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

Leadership & pay

39 people listed

Executive titles in this filing

  • SUSAN SELLERS (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • SUSAN SELLERS (CHIEF EXECUTIVE OFFICER): $297,598 total reported compensation
  • ABRAHAM BERNSTEIN (DIRECTOR OF ENTERPRISES): $183,954 total reported compensation
  • STEPHANIE LYNN HOLDERBY (CHIEF PROGRAM OFFICER): $171,251 total reported compensation

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

Overview

Mission

United ability provides innovative services connecting people with disabilities to their communities and empowering individuals to live full and meaningful lives.

What it reported doing in 2024

Early learning program - children age 6 weeks to five years who have delays in one or more areas of development and those who are typically developing learn side by side in nine spacious classrooms. Designed by educators and developmental specialists to meet the needs of all children, the hand in hand facility is situated on seven acres of wooded landscape, butterfly gardens, a vegetable and flower garden and nature trails. Each aspect of the building, the program and environment has been carefully designed to promote a healthy, safe and happy setting in which children can learn and grow. Hours of operation are from 7:00 am to 6:00 pm monday through friday.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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 most voting board members are independent. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 66
  • Accountability: 100
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.1%; rating input score 88
  • Program expense ratio: 89.5%; rating input score 90
  • Fundraising efficiency: $31.18 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.1%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 3.31; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 88.1% of revenue deployed · 89.5% of spending went to programs
  • Governance: 23 of 23 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $14.3M in reported program spending
  • Leadership: top reported pay $298K · 39 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $379K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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.

Key Signals

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

  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 24/100.