2023-08-08T14:21:07-05:00 2022-12-31 920370318 REDPATH AND COMPANY LLC 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2022-01-01 411675509 PHOENIX ALTERNATIVES INC PHOE 6514077174 3700 HIGHWAY 61 N 200 WHITE BEAR LAKE MN 55110 MICHAEL MINER PRESIDENT 6514077174 2023-08-03 1 MICHAEL MINER 999009999 0 ASHLEY REHN CPA P00965922 6514267000 2023-08-03 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAI MICHAEL MINER 3700 HIGHWAY 61 N 200 WHITE BEAR LAKE MN 55110 6558738 0 X WWW.PAIMN.ORG X 1990 MN PAI EMPOWERS ADULTS WITH DEVELOPMENTAL DISABILITIES THROUGH INDIVIDUALIZED LEARNING AND SUPPORT. 9 8 255 17 0 0 2262867 782673 5154378 5763631 4505 12434 0 0 7421750 6558738 0 0 0 0 3294636 3995854 10200 5925 11963 2831770 2970116 6136606 6971895 1285144 -413157 5941141 5901678 423900 800471 5517241 5101207 X PAI PROVIDES DAY PROGRAMMING TO ADULTS WITH DEVELOPMENTAL DISABILITIES, ENGAGING INDIVIDUALS IN MEANINGFUL PARTICIPATION IN AND CONNECTION WITH THE COMMUNITY THROUGH PERSON-CENTERED LEARNING, VOLUNTEERING, THE ARTS, EMPLOYMENT OPPORTUNITIES AND MORE. 0 0 5757033 0 5763631 PAI SERVED MORE THAN 270 INDIVIDUALS AT THREE LOCATIONS IN RAMSEY COUNTY AND ONE LOCATION IN WASHINGTON COUNTY, MINNESOTA IN 2022. PAI PARTICIPANTS EXPAND THEIR UNDERSTANDING OF AND ENGAGEMENT WITH THEIR WORLD THROUGH A WIDE RANGE OR DEVELOPMENTAL, LIFE ENRICHMENT AND EMPLOYMENT OPTIONS. SOME SPECIAL ACTIVITIES INCLUDE COMMUNITY-BASED AND ON-SITE PAID WORK OPTIONS, COMMUNITY OUTINGS, PET THERAPY WITH VOLUNTEER ANIMALS AND HANDLERS, PROFESSIONAL MUSIC THERAPY, ART EXPLORATION AND ENGAGEMENT WITH A RANGE OF VOLUNTEERS AND SOCIAL ACTIVITIES. FAMILY MEMBERS AND OTHERS WHO CARE ABOUT PAI PARTICIPANTS BENEFIT FROM THE PERSONAL GROWTH, LIFE SKILLS AND IMPROVED INDEPENDENCE THAT PARTICIPANTS GAIN FROM THEIR PAI EXPERIENCE, IN ADDITION TO ALLOWING GREATER WORK AND SOCIAL INDEPENDENCE FOR THOSE CAREGIVING STAKEHOLDERS. 5757033 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 255 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X THE ORGANIZATION 6514077174 3700 HIGHWAY 61 N 200 WHITE BEAR LAKE MN 55110 MICHAEL MINER PRESIDENT 40.00 X X 151550 0 6641 JOHN KUHRMEYER BOARD CHAIR 1.00 X X 0 0 0 JAY BREIDINGER TREASURER 1.00 X X 0 0 0 MIKE AMON DIRECTOR 1.00 X 0 0 0 NICK CEDERGREN DIRECTOR 1.00 X 0 0 0 TOM GIBSON DIRECTOR 1.00 X 0 0 0 CLIFF HANSON DIRECTOR 1.00 X 0 0 0 GREG HOLLY DIRECTOR 1.00 X 0 0 0 BEN KAPPELMAN DIRECTOR 1.00 X 0 0 0 KIM STRANTZ DIRECTOR 1.00 X 0 0 0 151550 0 6641 1 0 1 0 NEWTRAX INC 3700 HIGHWAY 61 N WHITE BEAR LAKE MN 55110 TRANSPORTATION, CONTRACTED SERVICES, IT, 1622232 1 619406 163267 782673 PROGRAM SERVICE REVENU 624310 5539810 5539810 VOCATIONAL INCOME 624310 206892 206892 16929 16929 5763631 12434 12434 6558738 5763631 0 12434 X 158190 158190 3234219 2788527 445692 332557 303468 29089 270888 223897 46991 19450 19450 5925 5925 1976300 1750801 225499 5937 5937 182794 142060 40734 327901 263207 64694 29389 27469 1920 12507 12507 132061 107516 24545 33894 33452 442 STAFF & TRAINING COSTS 223674 98127 125547 DUES & SUBSCRIPTIONS 14169 14169 FUNDRAISING EXPENSE 6038 6038 6002 6002 6971895 5757033 1202899 11963 7667 469 1710128 746860 1040999 762185 81189 37093 4589319 2716073 1999199 1873246 1000623 1101959 1099082 0 382120 5941141 5901678 423900 405844 0 394627 423900 800471 X 5507908 5078074 9333 23133 5517241 5101207 5941141 5901678 X -413157 -2877 X 0 1 X 1 0 X 60685 155145 1638887 2262867 782673 4900257 6481485 6408165 2647893 5154378 5763631 26455552 6542170 6563310 4286780 7417245 6546304 31355809 0 0 0 31355809 7634 10122 13062 4505 12434 47757 7634 10122 13062 4505 12434 47757 6549804 6573432 4299842 7421750 6558738 31403566 0.99850 0.99870 0.00150 0.00130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 544165 544165 3292324 2024604 1267720 274599 274599 0 478231 416870 61361 1873246 INVESTMENT IN PROGRAM RELATED JOINT VENTURE 1099082 C 1099082 ROU ASSET 382120 382120 LEASE LIABILITY 394627 394627 X 6555861 -2877 -2877 6558738 0 6558738 6971895 0 6971895 0 6971895 PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES PAI HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE OF INVESTMENT IN JOINT VENTURE - NEWTRAX -2,877. PART XI & PART XII PAI ADOPTED THE PROVISIONS OF ASC 842, LEASES, USING THE MODIFIED RETROSPECTIVE APPROACH WITH JANUARY 1, 2022, AS THE DATE OF INITIAL ADOPTION. PAI ELECTED THE PACKAGE OF PRACTICAL EXPEDIENTS PERMITTED UNDER THE TRANSITION GUIDANCE WITHIN THE NEW STANDARD, WHICH AMONG OTHER THINGS, ALLOWED PAI TO CARRY FORWARD THE HISTORICAL LEASE CLASSIFICATION. IN ADDITION, PAI ELECTED THE PRACTICAL EXPEDIENT TO USE HINDSIGHT IN DETERMINING THE LEASE TERM FOR EXISTING LEASES, WHICH RESULTED IN SHORTENING THE LEASE TERMS FOR CERTAIN EXISTING LEASES. UPON IMPLEMENTATION ROU ASSETS AND OPERATING LEASE LIABILITIES INCREASED BY $429,121, WHICH RESULTED IN A CUMULATIVE EFFECT ADJUSTMENT TO NET ASSETS OF $0 AS OF JANUARY 1, 2022. ADOPTION OF THE NEW STANDARD DID NOT MATERIALLY IMPACT PAI'S NET INCOME AND HAD NO IMPACT ON CASH FLOWS. 0 0 0 0 0 0 0 0 0 MICHAEL MINER PRESIDENT 148768 0 2782 0 0 0 0 0 6641 0 158191 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE THE CHAIR, THE SECRETARY-TREASURER, AND SUCH OTHER MEMBERS OF THE BOARD AS MAY BE DESIGNATED BY THE BOARD. THE CHAIR OF THE BOARD SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL: 1)TRANSACT THE BUSINESS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD; 2) FUNCTION AS THE FINANCE, PERSONNEL AND OPERATIONS COMMITTEES, AND REVIEW SUCH OPERATIONS; 3) RECEIVE REPORTS FROM ALL STANDING SPECIAL COMMITTEES, AND, WHEN NECESSARY, DETERMINE ACTION TO BE TAKEN UPON RECOMMENDATIONS SUBMITTED; 4) AUTHORIZE DISBURSEMENT OF FUNDS FOR ALL EXTRAORDINARY EXPENSES; 6) CREATE A SPECIAL COMMITTEE WHEN NECESSARY TO CARRY OUT A SPECIFIC TASK WHICH DOES NOT FALL WITHIN THE RESPONSIBILITY OF ANY STANDING COMMITTEE; 7) MEET WHEN CALLED BY THE CHAIR UPON THREE (3) DAYS TELEPHONE OR WRITTEN NOTICE, PROVIDED, HOWEVER, THAT ANY ACTION WHICH THE EXECUTIVE COMMITTEE IS AUTHORIZED TO TAKE SHALL BE VALID IF EACH MEMBER OF THE COMMITTEE VERBALLY AGREES TO IT, WHETHER IN PERSON OR BY TELEPHONE. EACH SUCH NOTICE OF A SPECIAL MEETING SHALL SPECIFY THE BUSINESS TO BE TRANSACTED; 8) REPORT TO THE BOARD THE BUSINESS TRANSACTED BY THE EXECUTIVE COMMITTEE SINCE THE PREVIOUS MEETING OF THE BOARD; AND 9) ENGAGE THE SERVICE OF CERTIFIED PUBLIC ACCOUNTANTS TO EXAMINE THE FINANCIAL STATEMENTS OF THE CORPORATIONS AT THE END OF EACH FISCAL YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WILL SEND FORM 990 ELECTRONICALLY TO BOARD MEMBERS FOR REVIEW. ANY QUESTIONS WILL BE ANSWERED VIA A TELEPHONE CONFERENCE OR AT THE NEXT BOARD MEETING PRIOR TO SENDING IT OUT. THE PROCESS WILL BE DOCUMENTED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 12C REVIEW CONFLICT OF INTEREST POLICY ANNUALLY WITH ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 REVIEWED MM ANNUAL SALARY SURVEY AND BUREAU OF LABOR STATISTICS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 43,230. MANAGEMENT AND GENERAL EXPENSES 154,089. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 197,319. SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 122,024. MANAGEMENT AND GENERAL EXPENSES 71,410. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 193,434. TRANSPORTATION: PROGRAM SERVICE EXPENSES 1,585,547. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,585,547. FORM 990, PART XI, LINE 9: INCREASE IN INVESTMENT IN JOINT VENTURE - NEWTRAX -2,877.