Phoenix Alternatives INC FY2020 filing

Tax-deductible

White Bear Lake, MN501(c)(3)Since 1990EducationEIN 41-1675509Revenue $4.3M in FY2020

On file with the IRSpaimn.org3700 Highway 61 N Ste 200, 55110-4132 · White Bear Lake, MNTax-exempt since Feb 1991Publicly supported — 509(a)(2)

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

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$126K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
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
$667K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.3M
Spent
$4.5M
To programs
76%
Net assets
$3.9M
By yearFY2020–FY2024
Revenue
$4.3M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$4.3M
FY2021$7.4M
FY2022$6.6M
FY2023$6.6M
FY2024$6.9M
Expenses
$4.5M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$4.5M
FY2021$6.1M
FY2022$7.0M
FY2023$7.1M
FY2024$7.0M
Net assets
$3.9M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.9M
FY2021$5.5M
FY2022$5.1M
FY2023$4.4M
FY2024$4.9M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

76 cents of each dollar spent went to programs.

Program services 76% · $3.4M Management & general 24% · $1.1M Fundraising 0% · $14K

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

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Who runs it and what they're paid

11 people listed on the 990; $126K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$126,029Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director (part Year)
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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.

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Provided by the organization

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1 program · $3.4M · in their own filed words · FY2020
01

Pai served more than 270 individuals at three locations in ramsey county and one location in washington county, minnesota in 2020. Pai participants expand their understanding of and engagement with their world through a wide range of developmental, life enrichment and employment options.

$3.4Mprogram expense

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 FY2020 990, line by line.

1The main four
Money inPt VIII
$4.3M
Ln 12
Fees for servicesLn 2g$2.6M
Gifts and grantsLn 1h$1.6M
Investment incomeLn 3$13K
Money outPt IX
$4.5M
Ln 25
Programscol B$3.4M
Managementcol C$1.1M
Fundraisingcol D$14K
Owns and owesPt X
$3.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$4.6M
LiabilitiesLn 26$667K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Government grantsLn 1e$1.5M
Noncash giftsLn 1g$5K
Fees for servicesLn 2g$2.6M
Investment incomeLn 3$13K
Total revenueLn 12$4.3M
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.5M
InvestmentsLn 11–13$783K
Land, buildings, equipmentLn 10c$2.1M
Total assetsLn 16$4.6M
LiabilitiesLn 26$667K
Net assetsLn 32$3.9M
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 FY20End FY20
Cash and savingsLn 1–2$1.0M$1.5M
InvestmentsLn 11–13$846K$783K
Land, buildings, equipmentLn 10c$2.1M$2.1M
Total assetsLn 16$4.6M$4.6M
LiabilitiesLn 26$394K$667K
Net assetsLn 32$4.2M$3.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$126K$126K
Other salaries and wagesLn 7$1.9M$1.5M$403K
Other employee benefitsLn 9$377K$345K$33K
Payroll taxesLn 10$220K$94K$126K
Accounting feesLn 11c$16K$16K
Professional fundraising feesLn 11e$10K$10K
Other fees for servicesLn 11g$1.2M$965K$195K
Advertising and promotionLn 12$11K$5K$5K
Office expensesLn 13$151K$111K$40K
OccupancyLn 16$232K$171K$62K
TravelLn 17$18K$15K$3K
Depreciation, depletion and amortizationLn 22$114K$107K$7K
InsuranceLn 23$28K$28K
Other expenses (24a–d)Ln 24$67K$27K$40K
All other expensesLn 24e$53K$49K$357$4K
Total functional expensesLn 25$4.5M$3.4M$1.1M$14K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $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 Viewing $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 FY2020 990 (6 parts)
Part I · Summary $4,299,842 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $155,145$1,638,887
I-9 Program service revenuePrior year $6,408,165$2,647,893
I-10 Investment incomePrior year $10,122$13,062
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $6,573,432$4,299,842
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,005,951$2,630,669
I-16a Professional fundraising feesPrior year $14,550$10,200
I-17 Other expensesPrior year $2,595,447$1,850,297
I-18 Total expensesPrior year $6,615,948$4,491,166
I-19 Revenue less expensesPrior year −$42,516−$191,324
Part VI · Governance 8 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,299,842 across 7 lines filed
Lines not itemized here account for $250 of total revenue; see the IRS return.
VIII-1e Government grants$1,482,981
VIII-1f All other contributions, gifts and grants$155,906
VIII-1g Noncash contributions (included above)$4,970
VIII-1h Total contributions, gifts and grants$1,638,887
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,647,643$2,647,643
VIII-3 Investment incomeExcluded from tax $13,062$13,062
VIII-12 Total revenueRelated to mission $2,647,893 · Unrelated business $0 · Excluded from tax $13,062$4,299,842
Part IX · Statement of functional expenses $4,491,166 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $126,029$126,029
IX-7 Other salaries and wagesPrograms $1,504,760 · Management $402,971$1,907,731
IX-9 Other employee benefitsPrograms $344,529 · Management $32,742$377,271
IX-10 Payroll taxesPrograms $93,872 · Management $125,766$219,638
IX-11c Accounting feesManagement $16,043$16,043
IX-11e Professional fundraising feesFundraising $10,200$10,200
IX-11g Other fees for servicesPrograms $965,042 · Management $194,771$1,159,813
IX-12 Advertising and promotionPrograms $5,381 · Management $5,354$10,735
IX-13 Office expensesPrograms $111,265 · Management $40,167$151,432
IX-16 OccupancyPrograms $170,765 · Management $61,537$232,302
IX-17 TravelPrograms $14,765 · Management $3,351$18,116
IX-22 Depreciation, depletion and amortizationPrograms $107,317 · Management $7,121$114,438
IX-23 InsurancePrograms $27,653$27,653
IX-24 Other expenses (24a–d)Programs $26,502 · Management $40,474$66,976
IX-24e All other expensesPrograms $48,502 · Management $357 · Fundraising $3,930$52,789
IX-25 Total functional expensesPrograms $3,420,353 · Management $1,056,683 · Fundraising $14,130$4,491,166
Part X · Balance sheet $4,580,426 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $8,124$8,768
X-2 Savings and temporary cash investmentsStart of year $1,016,861$1,442,553
X-4 Accounts receivableStart of year $512,578$228,215
X-9 Prepaid expenses and deferred chargesStart of year $71,609$47,063
X-10c Land, buildings and equipment, netStart of year $2,066,770$2,070,830
X-13 Program-related investmentsStart of year $846,216$782,997
X-16 Total assetsStart of year $4,561,795$4,580,426
X-17 Accounts payable and accrued expensesStart of year $394,117$667,291
X-26 Total liabilitiesStart of year $394,117$667,291
X-27 Net assets without donor restrictionsStart of year $4,108,030$3,891,802
X-28 Net assets with donor restrictionsStart of year $59,648$21,333
X-32 Total net assets or fund balancesStart of year $4,167,678$3,913,135
X-33 Total liabilities and net assetsStart of year $4,561,795$4,580,426
Part XI · Reconciliation of net assets $3,913,135 net assets at year end
XI-1 Total revenue$4,299,842
XI-2 Total expenses$4,491,166
XI-3 Revenue less expenses−$191,324
XI-4 Net assets at start of year$4,167,678
XI-9 Other changes in net assets−$63,219
XI-10 Net assets at end of year$3,913,135

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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