2020-08-11T12:09:04-05:00 2019-12-31 410975573 REDPATH AND COMPANY LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2019-01-01 411675509 PHOENIX ALTERNATIVES INC PHOE 6514077174 3700 HIGHWAY 61 N NO 200 WHITE BEAR LAKE MN 55110 MICHAEL MINER PRESIDENT 6514077174 2020-07-26 1 ASHLEY C REHN CPA P00965922 6514267000 2020-07-26 184.169.125.48 2020-07-26 12:27:16 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 2526CF11FCE36C70B9C4A7B60C5D341AC13920A8 2019 2020-09-23 17:36:50Z PAI MICHAEL MINER 3700 HIGHWAY 61 N NO 200 WHITE BEAR LAKE MN 55110 6573432 0 X WWW.PAIMN.ORG X 1990 MN PAI ENGAGES PROGRAM PARTICIPANTS IN MEANINGFUL COMMUNITY INTERACTION, PROVIDING LIFE ENRICHMENT AND EMPLOYMENT SUPPORT FOR MORE THAN 265 ADULTS WITH DEVELOPMENTAL DISABILITIES. 11 10 285 45 0 0 60685 155145 6481485 6408165 7634 10122 0 0 6549804 6573432 0 0 0 0 3834281 4005951 11919 14550 21979 2525600 2595447 6371800 6615948 178004 -42516 4533814 4561795 347071 394117 4186743 4167678 X PAI IS A 501(C)(3) NONPROFIT ORGANIZATION PROVIDING DAY PROGRAMMING FOR ADULTS WITH DEVELOPMENTAL DISABILITIES. OUR MISSION IS TO ENGAGE INDIVIDUALS IN MEANINGFUL PARTICIPATION IN AND CONNECTION WITH THE COMMUNITY. PAI IS AN EQUAL OPPORTUNITY EMPLOYER SERVING MORE THAN 265 PEOPLE. 0 0 5495106 6408165 PAI SERVED OVER 265 INDIVIDUALS AT THREE LOCATIONS IN RAMSEY COUNTY AND ONE LOCATION IN WASHINGTON COUNTY IN 2019. PAI FOCUSES ON BUILDING CONNECTIONS AND RELATIONSHIPS WITH THE COMMUNITY, WITHIN THE PROGRAM, AND THROUGH EMPLOYMENT. SOME SPECIAL ACTIVITIES INCLUDE COMMUNITY OUTINGS, PET THERAPY, MUSIC THERAPY, ART EXPLORATION AND EMPLOYMENT OPPORTUNITIES. 5495106 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 285 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 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 NO 200 WHITE BEAR LAKE MN 55110 JOHN KUHRMEYER BOARD CHAIR 1.00 X X 0 0 0 BRIAN BARSI TREASURER 1.00 X X 0 0 0 MICHAEL MINER PRESIDENT 40.00 X X 117627 0 0 CLIFF HANSON DIRECTOR 1.00 X 0 0 0 KIM STRANTZ DIRECTOR 1.00 X 0 0 0 BOBBIE WEIHRAUCH DIRECTOR 1.00 X 0 0 0 TOM GIBSON DIRECTOR 1.00 X 0 0 0 BEN KAPPELMAN DIRECTOR 1.00 X 0 0 0 MIKE AMON DIRECTOR 1.00 X 0 0 0 NICK CEDERGREN DIRECTOR 1.00 X 0 0 0 GREG HOLLY DIRECTOR 1.00 X 0 0 0 117627 0 0 1 0 0 0 NEWTRAX INC 3700 HIGHWAY 61 N WHITE BEAR LAKE MN 55110 TRANSPORTATION, CONTRACTED SERVICES, IT, 1620310 1 155145 155145 PROGRAM SERVICE REVENU 624310 6211392 6211392 VOCATIONAL INCOME 624310 178424 178424 18349 18349 6408165 10122 10122 6573432 6408165 0 10122 X 117627 117627 3261429 2766776 494653 362273 304939 57334 264622 219467 45155 1378 1378 16111 16111 14550 14550 1852946 1647980 204966 5445 315 5130 141422 121429 19993 277153 216939 60214 35043 30957 4086 114866 107883 6983 25871 25871 STAFF & TRAINING COSTS 97253 45037 52216 DUES & SUBSCRIPTIONS 16289 7044 9245 11670 469 3772 7429 6615948 5495106 1098863 21979 250890 8124 742541 1016861 498390 512578 49981 39637 48861 71609 4685281 2618511 2120385 2066770 822766 846216 4533814 4561795 347071 394117 347071 394117 X 4185743 4108030 1000 59648 4186743 4167678 4533814 4561795 X -42516 23451 X 0 1 X 1 0 X 23090 83773 50819 60685 155145 373512 6322713 6278924 6364405 6481485 6408165 31855692 6345803 6362697 6415224 6542170 6563310 32229204 0 0 0 32229204 5498 3733 5898 7634 10122 32885 5498 3733 5898 7634 10122 32885 6351301 6366430 6421122 6549804 6573432 32262089 0.99900 0.99910 0.00100 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 544166 544166 3409191 1922342 1486849 274600 263594 11006 457324 432575 24749 2066770 INVESTMENT IN PROGRAM RELATED JOINT VENTURE 846216 C 846216 X 6596883 23451 23451 6573432 0 6573432 6615948 0 6615948 0 6615948 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 23,451. PARTS XI & XII: PAI IMPLEMENTED THE PROVISIONS OF ACCOUNTING STANDARDS UPDATE (ASU) 2014-09, REVENUE FROM CONTRACTS WITH CUSTOMERS (TOPIC 606), AND ASU 2018-08, CLARIFYING THE SCOPE AND THE ACCOUNTING GUIDANCE FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE. THE INTENT OF THE NEW STANDARDS IS TO IMPROVE THE USEFULNESS AND UNDERSTANDABILITY OF THE ORGANIZATION'S FINANCIAL REPORTING. ASU 2014-09 PROVIDES NEW REVENUE RECOGNITION STANDARDS, ELIMINATING THE TRANSACTION AND INDUSTRY-SPECIFIC REVENUE RECOGNITION GUIDANCE AND REPLACES IT WITH A PRINCIPLE-BASED APPROACH FOR DETERMINING REVENUE RECOGNITION. PAI ADOPTED THE PROVISIONS OF TOPIC 606 AND THE RELATED AMENDMENTS USING THE MODIFIED RETROSPECTIVE METHOD. ASU 2018-08 CLARIFIES AND IMPROVES EXISTING GUIDANCE RELATED TO CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE. THE PRESENTATION AND DISCLOSURES OF REVENUE HAVE BEEN ENHANCED IN ACCORDANCE WITH THE STANDARD. ANALYSIS OF VARIOUS PROVISIONS OF THESE TWO ASUS RESULTED IN NO SIGNIFICANT CHANGES IN THE WAY PAI RECOGNIZES REVENUE, AND THEREFORE NO CHANGES TO THE 2018 FORM 990 WERE REQUIRED ON A RETROSPECTIVE BASIS. 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 PUBLIC DOCUMENTS WOULD BE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 20,411. MANAGEMENT AND GENERAL EXPENSES 146,249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 166,660. NURSE CONSULTANT: PROGRAM SERVICE EXPENSES 2,704. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,704. SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 120,750. MANAGEMENT AND GENERAL EXPENSES 56,658. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177,408. PAYROLL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,059. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,059. TRANSPORTATION: PROGRAM SERVICE EXPENSES 1,504,115. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,504,115. FORM 990, PART XI, LINE 9: INCREASE OF INVESTMENT IN JOINT VENTURE - NEWTRAX 23,451.