2023-10-23T15:25:42-05:00 2023-06-30 942702860 JOHANSON & YAU ACCOUNTANCY CORP 42 WEST CAMPBELL AVENUE THIRD FLOOR CAMPBELL CA 95008 990 2022-07-01 946132553 PARALYZED VETERANS OF AMERICA BAY AREA & PARA 6508583936 3801 MIRANDA AVE BLDG 7 E118 PALO ALTO CA 94304 TOMASZ MODRZEJOWSKI TREASURER 6508583936 2023-10-23 1 TOMASZ MODRZEJOWSKI 999009999 1 SARA KELLEY P00957375 4082885111 2023-10-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SAME AS ABOVE 457611 0 1317 X WWW.BAYAREAWESTERNPVA.ORG X 1974 CA THE ORGANIZATION IS DEDICATED TO THE TASK OF IMPROVING THE QUALITY OF LIFE OF VETERANS WITH PARALYSIS DUE TO SPINAL CORD DYSFUNCTION. THE GOAL IS TO ENSURE THE FULFILLMENT OF THE NEED FOR THE HEALTH AND WELL-BEING OF ALL PARALYZED VETERANS. 10 9 1 10 0 0 269173 244685 0 0 64682 24869 5661 14685 339516 284239 0 0 0 0 113489 120772 0 0 23909 191391 244641 304880 365413 34636 -81174 788557 760046 21139 39638 767418 720408 THE ORGANIZATION IS DEDICATED TO THE TASK OF IMPROVING THE QUALITY OF LIFE OF VETERANS WITH PARALYSIS DUE TO SPINAL CORD DYSFUNCTION AND TO ENSURE THE FULFILLMENT OF THE NEED FOR THE HEALTH AND WELL-BEING OF ALL PARALYZED VETERANS. 0 0 105522 MEMBERSHIP BENEFITS PROGRAMS - ADVOCATE AND MONITOR THE DELIVERY OF APPROPRIATE HEALTH CARE BENEFITS AND SERVICES. ASSIST IN IDENTIFYING AND SECURING VETERANS' BENEFITS FOR SPINALCORD INJURY AND DISEASE. CHAPTER'S 550+ MEMBERS RECEIVE FREE MEMBERSHIP AND MONTHLY NEWSLETTER AND MAGAZINE. 181913 PUBLIC AFFAIRS - EDUCATE PUBLIC ON ATTITUDINAL, PHYSICAL, AND LEGAL BARRIERS THAT CONFRONT PEOPLE WITH DISABILITIES. SPONSOR WHEELCHAIR SPORTS. SEEK SUPPORT OF OTHER GROUPS WHO SHARE PVA'S OBJECTIVES. SPONSOR STAFF TO ATTEND SEMINARS RELATING TO SPINAL CORD DYSFUNCTION. PROVIDE EQUIPMENT, ETC. FOR USE OF SPINAL CORD INJURY INDIVIDUALS. 8174 RESEARCH - MAINTAIN LIAISON WITH MEDICAL STAFF OF SPINAL CORD INJURY HOSPITALS SO AS TO BE ABLE TO FUND RESEARCH WHERE APPROPRIATE. 295609 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 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 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X X ORGANIZATION 6508583936 3801 MIRANDA AVENUE PALO ALTO CA 94304 STEPHEN ESTRADA DIRECTOR 2.00 X 0 0 0 MICHAEL LUBERTO DIRECTOR 2.00 X 0 0 0 CHET MILLER DIRECTOR 2.00 X 0 0 0 JESSICA GREENE DIRECTOR 2.00 X 0 0 0 KYLE HANSEL DIRECTOR 2.00 X 0 0 0 KORY AMARAL EXECUTIVE DIREC 40.00 X 98298 0 14898 SEBASTIAN DEFRANCESCO PRESIDENT 12.00 X 0 0 0 KENNETH W POLLOCK SECRETARY 3.00 X 0 0 0 KEVIN HOY VICE PRESIDENT 3.00 X 0 0 0 TOMASZ MODRZEJOWSKI TREASURER 3.00 X 0 0 0 98298 0 14898 0 0 0 0 0 244685 244685 23345 23345 158736 157212 1524 1524 1524 30845 16160 14685 14685 284239 1524 0 38030 98298 73969 4669 19660 14898 12664 744 1490 7576 6439 379 758 8363 8363 38910 31057 7815 38 6220 4353 1867 72920 71684 1113 123 2071 2071 PRINTING & PUBLICATION 72345 72345 PROFESSIONAL FEES 18430 16590 1840 TRAINING & EDUCATION 12620 12620 AWARDS AND GRANTS 7500 7500 5262 2978 2284 365413 295609 45895 23909 60 60 40114 38441 1250 1875 2143 18513 14602 9024 6372 5578 738618 695579 788557 760046 21139 39638 21139 39638 X 744409 707399 23009 13009 767418 720408 788557 760046 -81174 34164 0 X X 0 1 X 1 0 X 180890 252996 262205 269173 244685 1209949 180890 252996 262205 269173 244685 1209949 0 0 0 1209949 26973 18041 48811 64682 24870 183377 26973 18041 48811 64682 24870 183377 207863 271037 311016 333855 269555 1393326 0.86840 0.88200 0.13160 0.11800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14602 9024 5578 5578 PUBLICLY TRADED SECURITIES 695579 C 695579 X 342626 34164 16425 -8363 42226 300400 -16161 -16161 284239 389636 16425 16161 32586 357050 8363 8363 365413 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT, VOLUNTARY HEALTH AND WELFARE AGENCY EXEMPT FROM FEDERAL INCOME TAXES AND UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND STATE INCOME TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. UNDER FASB ASC 740-10, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT DOES NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION'S STATE RETURNS (FORM 199) COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT EXPENSES INCLUDED ON FINANCIAL STATEMENTS -8,363. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED ON THE RETURN -16,161. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NOT INCLUDED ON THE RETURN 16,161. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES 8,363. GOLF TOURNAMENT 30845 30845 16161 30845 30845 16161 16161 14684 FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - GENERAL MEMBERSHIP INCLUDES AMERICAN CITIZENS WHO SERVED IN THE ARMED FORCES AND HAVE SUFFERED SPINAL CORD INJURIES OR DISEASES WHETHER SERVICE CONNECTED OR NON-SERVICE CONNECTED IN ORIGIN. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE GOVERNING BOARD IS ELECTED BY GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - A COPY OF FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS FOR REVIEW. A FULL BOARD APPROVAL IS SOUGHT AT THE MONTHLY BOARD OF DIRECTORS MEETING PRIOR TO SUBMITTAL. FORM 990, PART VI, SECTION B, LINE 12C DISCLOSURE OF CONFLICTS IS AN ONGOING REQUIREMENT. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS TO THE ORGANIZATION. NO CONFLICTS OF INTEREST HAVE OCCURRED IN THE PAST. FORM 990, PART VI, SECTION B, LINE 15A IN AN EXECUTIVE SESSION, THE BOARD REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON PERFORMANCE, LONGEVITY, AND IMPORTANCE OF POSITION TO THE ORGANIZATION. EXECUTIVE DIRECTOR IS NOT PRESENT NOR INCLUDED IN THESE DELIBERATIONS. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS AVAILABLE AT NON-PROFIT WEB SITES, AT THE ORGANIZATION'S WEB SITE AND UPON REQUEST FROM THE ORGANIZATION. ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS FROM PRIOR YEAR