Phoenix Alternatives INC

Tax-deductible

White Bear Lake, MN501(c)(3)Since 1990EducationEIN 41-1675509

Pai empowers adults with developmental disabilities through individualized learning and support.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 6 volunteers and 350 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average surplus $8K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$144K
to officers and key staff · 2% of spending
Top officer’s pay higher than 61% of similar orgs
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $35K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$603K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.9M
+5% vs prior year
Spent
$7.0M
To programs
84%
Net assets
$4.9M
By yearFY2020–FY2024
Revenue
$6.9M
FY2024▲ +5%
Revenue by fiscal year
FY2020$4.3M
FY2021$7.4M
FY2022$6.6M
FY2023$6.6M
FY2024$6.9M
Expenses
$7.0M
FY2024▼ -3%
Expenses by fiscal year
FY2020$4.5M
FY2021$6.1M
FY2022$7.0M
FY2023$7.1M
FY2024$7.0M
Net assets
$4.9M
FY2024▲ +12%
Net assets by fiscal year
FY2020$3.9M
FY2021$5.5M
FY2022$5.1M
FY2023$4.4M
FY2024$4.9M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1991.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $5.9M Management & general 16% · $1.1M Fundraising 0% · $24K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

9 people listed on the 990; $144K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$143,690Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Michael Miner’s $144K as President is at the 61st percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michael Miner$143,690$158,939$151,550$138,982$126,029

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers adults with developmental disabilities through personalized learning and support.

Provided by the organization

This section is blank until Phoenix Alternatives INC claims this page.

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1 program service account for $5.9M of program spending, described in the organization's own filed words · FY2024.
01

Pai served 275 people in 2024, leveraging three locations in ramsey county and one location in washington county, minnesota. Individualized home support and respite (ihsr) services were added in 2024, providing one-to-one support for people and their families, at home and in the community.

$5.9Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$35K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$6.9M
Ln 12
Fees for servicesLn 2g$6.7M
Gifts and grantsLn 1h$150K
Investment incomeLn 3$57K
Money outPt IX
$7.0M
Ln 25
Programscol B$5.9M
Managementcol C$1.1M
Fundraisingcol D$24K
Owns and owesPt X
$4.9M
net assets · Ln 32
Cash and savingsLn 1–2$267K
Total assetsLn 16$5.5M
LiabilitiesLn 26$603K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$150K
Noncash giftsLn 1g$5K
Fees for servicesLn 2g$6.7M
Investment incomeLn 3$57K
Total revenueLn 12$6.9M
Assets in detailPt X, end of year
CashLn 1$176
SavingsLn 2$267K
Cash and savings togetherLn 1–2$267K
InvestmentsLn 11–13$2.5M
Land, buildings, equipmentLn 10c$1.8M
Other assetsLn 15$226K
Total assetsLn 16$5.5M
LiabilitiesLn 26$603K
Net assetsLn 32$4.9M
OperationsPt I, VI
EmployeesI 5350
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$157K$267K
InvestmentsLn 11–13$2.1M$2.5M
Land, buildings, equipmentLn 10c$1.9M$1.8M
Total assetsLn 16$5.1M$5.5M
LiabilitiesLn 26$742K$603K
Net assetsLn 32$4.4M$4.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$151K$151K
Other salaries and wagesLn 7$3.5M$2.9M$526K
Other employee benefitsLn 9$260K$229K$31K
Payroll taxesLn 10$293K$231K$62K
Accounting feesLn 11c$22K$22K
Professional fundraising feesLn 11e$24K$24K
Other fees for servicesLn 11g$1.9M$1.8M$102K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$148K$122K$26K
OccupancyLn 16$318K$250K$68K
TravelLn 17$16K$12K$3K
Depreciation, depletion and amortizationLn 22$129K$110K$19K
InsuranceLn 23$48K$46K$2K
Other expenses (24a–d)Ln 24$141K$88K$52K
All other expensesLn 24e$4K$174$4K
Total functional expensesLn 25$7.0M$5.9M$1.1M$24K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $6.9M$7.0M−$66K$4.9M 990 PDF
FY2023 $6.6M$7.1M−$573K$4.4M 990 PDF
FY2022 $6.6M$7.0M−$413K$5.1M 990 PDF
FY2021 $7.4M$6.1M$1.3M$5.5M 990 PDF
FY2020 $4.3M$4.5M−$191K$3.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $6,898,907 across 6 lines filed
Lines not itemized here account for $16,104 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$149,656
VIII-1g Noncash contributions (included above)$5,217
VIII-1h Total contributions, gifts and grants$149,656
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,676,441$6,676,441
VIII-3 Investment incomeExcluded from tax $56,706$56,706
VIII-12 Total revenueRelated to mission $6,692,545 · Unrelated business $0 · Excluded from tax $56,706$6,898,907
Part IX · Statement of functional expenses $6,965,398 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $151,138$151,138
IX-7 Other salaries and wagesPrograms $2,933,096 · Management $525,791$3,458,887
IX-9 Other employee benefitsPrograms $229,377 · Management $31,040$260,417
IX-10 Payroll taxesPrograms $230,751 · Management $61,865$292,616
IX-11c Accounting feesManagement $21,774$21,774
IX-11e Professional fundraising feesFundraising $24,300$24,300
IX-11g Other fees for servicesPrograms $1,838,784 · Management $102,286$1,941,070
IX-12 Advertising and promotionManagement $11,818$11,818
IX-13 Office expensesPrograms $121,863 · Management $26,157$148,020
IX-16 OccupancyPrograms $250,281 · Management $67,996$318,277
IX-17 TravelPrograms $12,320 · Management $3,314$15,634
IX-22 Depreciation, depletion and amortizationPrograms $110,325 · Management $18,949$129,274
IX-23 InsurancePrograms $45,792 · Management $2,185$47,977
IX-24 Other expenses (24a–d)Programs $88,092 · Management $52,409$140,501
IX-24e All other expensesPrograms $174 · Management $3,521$3,695
IX-25 Total functional expensesPrograms $5,860,855 · Management $1,080,243 · Fundraising $24,300$6,965,398
Part X · Balance sheet $5,486,587 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $176$176
X-2 Savings and temporary cash investmentsStart of year $156,945$267,036
X-4 Accounts receivableStart of year $588,741$609,580
X-9 Prepaid expenses and deferred chargesStart of year $55,826$88,693
X-10c Land, buildings and equipment, netStart of year $1,896,526$1,801,159
X-11 Publicly traded securitiesStart of year $1,165,673$972,169
X-13 Program-related investmentsStart of year $933,252$1,521,661
X-15 Other assetsStart of year $307,145$226,113
X-16 Total assetsStart of year $5,104,284$5,486,587
X-17 Accounts payable and accrued expensesStart of year $418,737$360,026
X-25 Other liabilitiesStart of year $323,751$242,847
X-26 Total liabilitiesStart of year $742,488$602,873
X-27 Net assets without donor restrictionsStart of year $4,344,006$4,815,381
X-28 Net assets with donor restrictionsStart of year $17,790$68,333
X-32 Total net assets or fund balancesStart of year $4,361,796$4,883,714
X-33 Total liabilities and net assetsStart of year $5,104,284$5,486,587
Part XI · Reconciliation of net assets $4,883,714 net assets at year end
XI-1 Total revenue$6,898,907
XI-2 Total expenses$6,965,398
XI-3 Revenue less expenses−$66,491
XI-4 Net assets at start of year$4,361,796
XI-9 Other changes in net assets$588,409
XI-10 Net assets at end of year$4,883,714

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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