2024-04-23T16:32:29-05:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 942733585 PARALYZED VETERANS OF AMERICA SPINAL CORD INJURY EDUCATION & TRAINING PARA 8004248200 1875 EYE STREET NW 1100 WASHINGTON DC 20006 CHERYL TOPPING CHIEF FINANCIAL OFFICER 8004248200 2024-04-23 1 CHERYL TOPPING 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PVA EDUCATION FOUNDATION ROBERT THOMAS 1875 EYE STREET NW 1100 WASHINGTON DC 20006 446838 0 X WWW.PVA.ORG/EDUCATION X 1986 DE SEE SCHEDULE O. 8 8 0 8 0 0 410749 446838 0 0 0 0 2116 0 412865 446838 465792 94839 0 0 0 0 0 0 0 -6955 -33804 458837 61035 -45972 385803 598407 789833 405613 211236 192794 578597 SEE SCHEDULE O. 0 0 56564 94839 SPINAL CORD INJURY EDUCATION - THE PURPOSE OF THE PVA SPINAL CORD INJURY EDUCATION & TRAINING FOUNDATION IS TO SUPPORT INSTITUTIONS, AGENCIES AND ORGANIZATIONS TO ENSURE QUALITY CARE IN SPINAL CORD INJURY AND DISEASE BY IMPROVING THE ABILITY AND COMPETENCE OF HEALTH PROFESSIONALS WHO CARE FOR PERSONS WITH SPINAL CORD INJURY OR DISEASE, SUCH AS CAREGIVERS, FAMILIES AND SOCIETY. 56564 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA FL GA IL KS KY MD MA MI MS NJ OH PA SC TX VA WA X X X CHERYL TOPPING 8004248200 1875 EYE STREET NW 1100 WASHINGTON DC 20006 HACK ALBERTSON CHAIR 4.00 35.00 X X 0 9000 0 ROBERT THOMAS VICE CHAIR 4.00 39.00 X X 0 9000 0 ANN ADAIR BOARD MEMBER 4.00 20.00 X 0 0 0 IZZY ABBASS BOARD MEMBER 4.00 20.00 X 0 0 0 ROBERT CLINTON BOARD MEMBER (BEG. 01/23) 4.00 X 0 0 0 JOEL KUPERSMITH BOARD MEMBER 4.00 X 0 0 0 HEIDI MALONI BOARD MEMBER 4.00 X 0 0 0 MATTHEW PEELING BOARD MEMBER (BEG. 03/22) 4.00 X 0 0 0 CHERYL TOPPING TREASURER 4.00 44.00 X 0 239224 41873 SHAUN CASTLE EXECUTIVE DIRECTOR 4.00 44.00 X 0 178689 39048 CHERYL VINES SECRETARY 4.00 44.00 X 0 119193 8068 0 555106 88989 0 0 1 0 0 350000 96838 446838 446838 0 0 0 45084 45084 49755 49755 3431 3431 TRAINING AND EDUCATION 1040 1040 RETURN OF UNUSED GRANTS -38275 -38275 61035 56564 4471 0 533669 676750 39400 45583 25338 67500 598407 789833 22333 383280 211236 405613 211236 X 192794 578597 192794 578597 598407 789833 385803 0 X 0 1 X 1 0 X 177737 168223 362989 410749 446838 1566536 177737 168223 362989 410749 446838 1566536 3455 1563081 5321 3223 41 8585 2116 2116 1577237 0.99100 0.98840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM PVA 67500 67500 X 562333 115495 115495 446838 0 446838 176530 115495 115495 61035 0 61035 PART X, LINE 2: FOR THE YEAR ENDED JUNE 30, 2023, PVA EDUCATION FOUNDATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 49755 0 0 0 0 0 0 49755 0 49755 NORTH AMERICA RESEARCH 49755 CHECK 0 1 0 1 0 0 0 0 0 PART I, LINE 2: ONCE GRANTS ARE AWARDED, THE FOUNDATION AND THE GRANTEE COMPLETE AN ACKNOWLEDGEMENT FORM IN WHICH THE GRANTEE AGREES TO FOLLOW THE POLICIES AND PROCEDURES OF THE FOUNDATION. FOR ALL GRANTS THERE IS AN INTERIM REPORT THAT IS DUE, AND A FINAL REPORT THAT IS DUE THAT COMPARES HOW THE GRANT FUNDS ARE SPENT AS COMPARED TO BUDGET. FOR THE INTERIM REPORT, ADDITIONAL FUNDS WILL BE PROVIDED TO THE GRANTEE IF THE FOUNDATION BELIEVES THE FUNDS ARE BEING SPENT IN ACCORDANCE WITH THE GRANT APPLICATION. THERE IS A WITHHOLDING OF 10% OF THE GRANT AWARD THAT IS PAID UPON SATISFACTORY COMPLETION OF THE FINAL REPORT. PART III ACCOUNTING METHOD: 1 OREGON HEALTH & SCIENCE UNIVERSITY OHSU OPAM PO BOX 3003 PORTLAND OR 97208 237083114 501(C)(3) 15000 0 EDUCATION GRANT PVA CAL-DIEGO CHAPTER 3350 LA JOLLA VILLAGE DRIVE 1A-118 SAN DIEGO CA 92161 953691162 501(C)(3) 30000 0 EDUCATION GRANT 2 0 PART I, LINE 2: ONCE GRANTS ARE AWARDED, THE FOUNDATION AND THE GRANTEE COMPLETE AN ACKNOWLEDGEMENT FORM IN WHICH THE GRANTEE AGREES TO FOLLOW THE POLICIES AND PROCEDURES OF THE FOUNDATION. FOR ALL GRANTS THERE IS AN INTERIM REPORT THAT IS DUE, AND A FINAL REPORT THAT IS DUE THAT COMPARES HOW THE GRANT FUNDS ARE SPENT AS COMPARED TO BUDGET. FOR THE INTERIM REPORT, ADDITIONAL FUNDS WILL BE PROVIDED TO THE GRANTEE IF THE FOUNDATION BELIEVES THE FUNDS ARE BEING SPENT IN ACCORDANCE WITH THE GRANT APPLICATION. THERE IS A WITHHOLDING OF 10% OF THE GRANT AWARD THAT IS PAID UPON SATISFACTORY COMPLETION OF THE FINAL REPORT. 0 0 0 0 0 0 0 0 0 CHERYL TOPPING TREASURER 0 231644 0 7580 0 0 0 13842 0 28031 0 281097 0 0 SHAUN CASTLE EXECUTIVE DIRECTOR 0 171109 0 7580 0 0 0 10350 0 28698 0 217737 0 0 PART I, LINE 3 PVA EDUCATION FOUNDATION DOES NOT HAVE ITS OWN STAFF AND RELIED ON PVA, A RELATED ORGANIZATION, TO DETERMINE COMPENSATION. PVA USED THE FOLLOWING METHODS TO DETERMINE COMPENSATION: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART III, LINE 1: PARALYZED VETERANS OF AMERICA SPINAL CORD INJURY EDUCATION AND TRAINING FOUNDATION, INC. (PVA EDUCATION FOUNDATION), A NON-PROFIT ORGANIZATION FOUNDED IN DELAWARE ON SEPTEMBER 2, 1986, IS CONTROLLED BY THE PARALYZED VETERANS OF AMERICA (PVA), A NATIONAL ORGANIZATION CHARTERED BY THE U.S. CONGRESS ON AUGUST 11, 1971. THE PURPOSE OF THE PVA EDUCATION FOUNDATION IS TO SUPPORT INSTITUTIONS, AGENCIES AND ORGANIZATIONS TO ENSURE QUALITY CARE IN SPINAL CORD INJURY AND DISEASE BY IMPROVING THE ABILITY AND COMPETENCE OF HEALTH PROFESSIONALS, PERSONS WITH SPINAL CORD INJURY AND/OR DISEASE, FAMILIES AND SOCIETY. THE PVA EDUCATION FOUNDATION FUNDS PROJECTS TO EDUCATE PARALYZED PEOPLE AND OVERCOME CULTURAL STIGMAS ASSOCIATED WITH IT. THE PVA EDUCATION FOUNDATION'S PRIMARY SOURCES OF REVENUE ARE CONTRIBUTIONS FROM PVA, PVA CHAPTERS AND THE GENERAL PUBLIC. SUBSTANTIALLY ALL OF THE PVA EDUCATION FOUNDATION'S FINANCIAL, ADMINISTRATIVE AND OPERATING COSTS ARE DONATED FREE OF CHARGE BY PVA, THUS ALMOST 100% OF ALL FUNDS RECEIVED BY THE PVA EDUCATION FOUNDATION WILL BE SPENT DIRECTLY ON GRANTS THAT FURTHER THE MISSION OF THE FOUNDATION. THE PRIMARY PURPOSES OF PVA ARE TO FORM A NATIONAL ASSOCIATION FOR THE BENEFIT OF VETERANS WHO HAVE SUFFERED INJURIES OR DISEASES OF THE SPINAL CORD TO ACQUAINT THE PUBLIC WITH THE NEEDS AND PROBLEMS OF PARAPLEGICS; TO PROMOTE MEDICAL RESEARCH IN THE SEVERAL FIELDS CONNECTED WITH INJURIES AND DISEASES OF THE SPINAL CORD; AND TO ADVOCATE AND FOSTER COMPLETE AND EFFECTIVE TREATMENT AND REHABILITATION PROGRAMS FOR PARAPLEGICS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS AT GRF, CPAS IN BETHESDA, MD. A DRAFT COPY THE RETURN WAS E-MAILED TO ALL EIGHT BOARD MEMBERS AND THREE OFFICERS. AFTER THE REVIEW AND CORRECTIONS A FINAL COPY OF THE RETURN WAS AGAIN E-MAILED TO THE BOARD MEMBERS. THE RETURN IS SIGNED BY THE CFO AND BY GRF. FORM 990, PART VI, SECTION B, LINE 12C AT PVA EDUCATION FOUNDATION'S FIRST BOARD OF DIRECTOR'S MEETING EACH YEAR BOARD MEMBERS ARE REQUIRED TO SIGN A STATEMENT THAT THEY HAVE READ AND AGREED TO ABIDE BY THE PVA EDUCATION FOUNDATION'S CONFLICT OF INTEREST POLICY BEFORE THEY ARE CERTIFIED AS DIRECTORS. FURTHERMORE, IF THEY HAVE A CONFLICT THEY MUST REPORT IT. IF A BOARD MEMBER BECOMES AWARE OF A CONFLICT ON ANOTHER MEMBER'S BEHALF, THEY HAVE BEEN INSTRUCTED TO POINT OUT THE CONFLICT TO THE BOARD CHAIR FOR APPROPRIATE INVESTIGATION. WHEN ANY CONFLICT OF INTEREST RELATES TO A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE BOARD OF DIRECTORS OR ITS APPROPRIATE COMMITTEE AND SUCH PERSON SHALL NOT VOTE ON THE MATTER; PROVIDED HOWEVER, THAT ANY DIRECTOR DISCLOSING A CONFLICT OF INTEREST MAY BE COUNTED IN DETERMINING THE PRESENCE OF QUORUM AT A MEETING OF THE BOARD OF DIRECTORS OR COMMITTEE THEREOF. UNLESS REQUIRED TO REMAIN PRESENT DURING THE MEETING, THE PERSON HAVING THE CONFLICT SHALL RETIRE FROM THE ROOM IN WHICH THE BOARD OR ITS COMMITTEE IS MEETING AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. HOWEVER, THAT PERSON SHALL PROVIDE THE BOARD OR COMMITTEE WITH ANY AND ALL RELEVANT INFORMATION. FORM 990, PART VI, SECTION B, LINE 15 THERE ARE NO SALARIES PAID AT THE PVA EDUCATION FOUNDATION. ALL EMPLOYEES ARE PAID BY THE PARALYZED VETERANS OF AMERICA (PVA) WHO DONATE THEIR TIME TO PVA EDUCATION FOUNDATION. THE EXECUTIVE DIRECTOR (ED) IS THE TOP OFFICIAL OF PVA. THE PVA BOARD OF DIRECTORS SETS THE COMPENSATION FOR THE ED. PVA HAD A THIRD PARTY REVIEW SALARIES FOR ALL EMPLOYEES IN THE ORGANIZATION AND UPDATED THE SURVEY IN JANUARY 2023. THE RESULTS ARE THEN REVIEWED BY THE PVA EXECUTIVE DIRECTOR AND THE PVA DIRECTOR OF HUMAN RESOURCE MANAGEMENT TO ENSURE COMPLIANCE WITH PVA'S INTERNAL POLICY FOR COMPENSATION. THE PVA EXECUTIVE DIRECTOR AND PVA DIRECTOR OF HUMAN RESOURCE MANAGEMENT APPROVE ALL SALARY CHANGES. FORM 990, PART VI, SECTION C, LINE 19 PVA EDUCATION FOUNDATION POSTS ALL OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE. PVA EDUCATION FOUNDATION ALSO PROVIDES PAPER COPIES UPON REQUEST. PARALYZED VETERANS OF AMERICA 1875 EYE STREET NW WASHINGTON DC 20006 131946868 ASSOCIATION DC 501(C)(3) LINE 7 0 PVA VETERANS OF AMERICA SPINAL CORD RESEARCH FOUNDATION 1875 EYE STREET NW WASHINGTON DC 20006 521064398 RESEARCH GRANTS DC 501(C)(3) LINE 7 PARALYZED VETERANS OF AMERICA 1 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0