2025-11-13T16:54:04-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 4150 2ND STREET SOUTH SUITE 400 ST CLOUD MN 56301 990 2024-01-01 410844951 PRODUCTIVE ALTERNATIVES INC PROD 2189985630 1205 NORTH TOWER ROAD FERGUS FALLS MN 56537 STEVE SKAUGE PRESIDENT 2189985630 2025-11-10 1 0 KRISTIN L SCHMIDT CPA P01487323 3202035500 2025-11-10 2024 2025-03-06 01:10:19Z STEVE SKAUGE 1205 NORTH TOWER ROAD FERGUS FALLS MN 56537 20784767 0 X WWW.PRODUCTIVEMN.ORG X 1959 MN PRODUCTIVE ALTERNATIVES, INC. PROVIDES PERSON-FOCUSED SERVICE OPTIONS WHICH PROMOTE QUALITY OF LIFE, FOSTER PERSONAL GROWTH, AND ENHANCE CAREER OPPORTUNITIES. 8 8 761 10 -190061 0 3666306 3197947 12763241 15715247 25475 -78325 331283 -19662 16786305 18815207 0 0 0 0 12575416 14856747 0 0 0 3332332 3426418 15907748 18283165 878557 532042 17347754 18948131 2152867 3093044 15194887 15855087 X PRODUCTIVE ALTERNATIVES, INC. PROVIDES PERSON-FOCUSED SERVICE OPTIONS WHICH PROMOTE QUALITY OF LIFE AND PERSONAL GROWTH FOR THE PEOPLE WE SERVICE AND FOR OUR EMPLOYEES. 1 1 16192784 15715247 PRODUCTIVE ALTERNATIVES, INC. PROMOTES THE MISSION, VISION, AND STANDARDS OF PROGRAMMING AND SERVICES FOR PERSONS WITH DISABILITIES AND ADVANCES RELATED PURPOSES WITHIN THE GENERAL PUBLIC. THE ORGANIZATION PROVIDES HUMAN SERVICE PROGRAMMING FOR APPROXIMATELY 1,000 PERSONS PER DAY. THESE SERVICES ARE DELIVERED OVER OUR NINE DIFFERENT OFFICE LOCATIONS IN WEST-CENTRAL MINNESOTA. 16192784 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 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 1 41 0 761 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X CAROLINE BEITHON 2189985646 1205 NORTH TOWER ROAD FERGUS FALLS MN 56537 STEVE SKAUGE PRESIDENT 40.00 X 191336 0 39495 MIKE BURKE DIRECTOR OF OPERATIONS 40.00 X 154939 0 6266 CAROLINE BEITHON CO-DIRECTOR OF FINANCE 40.00 X 89108 0 18424 DENISE DEMARTELAERE CO-DIRECTOR OF FINANCE 32.00 X 82194 0 37471 DARBY BRADLEY CHAIRPERSON 1.00 X X 0 0 0 GREG STEELE VICE CHAIR 1.00 X X 0 0 0 JUDD PALUBICKI TREASURER/SECRETARY 1.00 X X 0 0 0 ELLEN ANDERSON DIRECTOR 1.00 X 0 0 0 TINA JACOBSON DIRECTOR 1.00 X 0 0 0 SANDY KITZMAN DIRECTOR 1.00 X 0 0 0 KAREN SCHWIESO DIRECTOR 1.00 X 0 0 0 BRAD VOLD DIRECTOR 1.00 X 0 0 0 517577 0 101656 2 0 1 0 0 3117553 80394 3197947 PURCHASES OF SERVICES 624310 14957464 14957464 TRANSPORTATION INCOME 480000 258911 258911 COMMUNITY BASED EMPLOYMENT 624310 229766 229766 SUBSIDIZED PAYROLL 624310 193433 193433 OTHER PROGRAMS 624310 75673 75673 15715247 48682 48682 116546 166398 -49852 -49852 -49852 61653 188660 -127007 -127007 -141703 14696 1615996 1614502 1494 1494 MISCELLANEOUS 900099 28696 28696 28696 18815207 15715247 -190061 92074 458028 56981 401047 12000217 11135119 865098 1253760 1253760 1144742 1054132 90610 8248 8248 114387 114387 150462 150462 63713 51013 12700 224321 197261 27060 208167 208167 577698 491218 86480 24673 20964 3709 743349 629928 113421 TRANSPORTATION 839342 784642 54700 PROGRAM RECRUIT & RETEN 300605 240683 59922 EQUIPMENT 163983 125137 38846 BANKING & FINANCE 5050 878 4172 2420 606 1814 18283165 16192784 2090381 0 5391114 4924080 538733 0 1612743 1953170 799660 0 186851 212777 15932938 4389721 8481481 11543217 337172 314887 17347754 18948131 1148136 1247293 120000 0 547644 1528773 337087 316978 2152867 3093044 X 15194887 15855087 15194887 15855087 17347754 18948131 X 532042 128158 X 0 1 X 1 1 1 X 6975302 6188831 3261933 3666306 3197947 23290319 7764426 10865891 14204009 14499276 17331243 64664845 14739728 17054722 17465942 18165582 20529190 87955164 0 3417749 1721370 1280389 2041150 1878480 10339138 3417749 1721370 1280389 2041150 1878480 10339138 77616026 17370 20820 34552 92683 165228 330653 17370 20820 34552 92683 165228 330653 26273 403592 17326 19227 28696 495114 14783371 17479134 17517820 18277492 20723114 88780931 0.87420 0.83900 0.00370 0.00220 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 26,273. 2021 AMOUNT: $ 403,592. 2022 AMOUNT: $ 17,326. 2023 AMOUNT: $ 19,227. 2024 AMOUNT: $ 28,696. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 234104 234104 10700045 2423669 8276376 3788212 1966052 1822160 1210577 1210577 11543217 LEASE LIABILITY - OPERATING 188526 LEASE LIABILITY - FINANCING 128452 316978 X 20596107 1780900 1780900 18815207 0 18815207 20064065 1780900 1780900 18283165 0 18283165 PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THEREFORE, NO EXPENSE HAS BEEN RECOGNIZED FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS CHARITABLE DEDUCTIONS BY THE CONTRIBUTOR. THE ORGANIZATION ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS ON JANUARY 1, 2009. AS A RESULT OF THE IMPLEMENTATION, THE ORGANIZATION EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. THE ORGANIZATION IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME INCURRED WHEN PRIMARILY STAFF ARE USED TO MANUFACTURE PRIME GOODS AND NOT CONSUMERS AS WELL AS ON UNRELATED DEBT-FINANCED RENTAL INCOME. AT DECEMBER 31, 2024, THE ORGANIZATION HAD NET OPERATING LOSS CARRY FORWARDS AVAILABLE TO REDUCE FUTURE UNRELATED BUSINESS INCOME TAXES OF $594,784. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,614,502. RENTAL EXPENSES 166,398. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,614,502. RENTAL EXPENSES 166,398. X X X 0 0 0 0 0 0 0 0 0 STEVE SKAUGE PRESIDENT 181648 0 0 0 9688 0 0 0 39495 0 230831 0 0 0 MIKE BURKE DIRECTOR OF OPERATIONS 154939 0 0 0 0 0 0 0 6266 0 161205 0 0 0 PART I, LINE 3 A WRITTEN CONTRACT IS PREPARED AND APPROVED BY THE BOARD FOR THE CEO'S COMPENSATION. FORM 990, PART III, LINE 2 ADDED A DEPARTMENT FOR MENTAL HEALTH SERVICES. FORM 990, PART III, LINE 3 PRODUCTION DEPARTMENT WAS DISSOLVED AT YEAR END. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRMAN OF THE BOARD, SECRETARY AND TREASURER. ITS PURPOSE IS TO PERMIT BOARD ACTION ON URGENT MATTERS AND TO PERFORM SUCH FUNCTIONS AS MAY BE ASSIGNED TO IT BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO EXERCISE ALL THE POWER TO THE BOARD, PROVIDED THAT THE CHAIRMAN SHALL CERTIFY THAT THE ACTION TAKEN BY THE EXECUTIVE COMMITTEE IS OF SUCH URGENCY THAT IT CANNOT WAIT UNTIL THE NEXT REGULAR MEETING OF THE BOARD, AND THAT IT IS NOT POSSIBLE TO CONVENE A SPECIAL MEETING OF THE BOARD IN SUFFICIENT TIME TO ACT UPON SUCH A MATTER. ANY ACTION OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED AT THE FIRST REGULAR MEETING OF THE BOARD WHICH FOLLOWS THE ACTION OF THE EXECUTIVE COMMITTEE. MEETINGS OF THE EXECUTIVE COMMITTEE MAY ONLY BE CALLED BY THE CHAIRMAN AT THE REQUEST OF ANY OFFICER. A QUORUM SHALL CONSIST OF AT LEAST THREE MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 EACH MEMBER OF THE CORPORATION MUST BE AT LEAST 18 YEARS OLD, AND ALL ABOVE SUCH AGE PERSONS, REGARDLESS OF GENDER, RACE, OR ETHNIC BACKGROUND WHO ARE INTERESTED IN PROMOTING AND FURTHERING THE PURPOSE OF THE CORPORATION ARE ELIGIBLE TO BECOME MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER OF THE CORPORATION PRESENT AT ANY MEETING OF THE MEMBERSHIP SHALL BE ENTITLED TO CAST A VOTE. THERE SHALL BE NO VOTING BY PROXY NOR VOTING BY MAIL. DIRECTORS SHALL BE ELECTED AT THE ANNUAL MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY MANAGEMENT, OFFICERS, AND BOARD MEMBERS PRIOR TO THE FILING OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD MEMBERS ARE REQUIRED TO FILL OUT NEW FORMS, AND NEW PERSONS COMING ON THE BOARD ARE ASKED TO FILL OUT A FORM AS WELL. IF A CONFLICT OF INTEREST EXISTS, THE REMAINING BOARD MEMBERS WILL DETERMINE IF THE CONFLICT IS RECOGNIZABLE. DIRECTORS WHO PERSONALLY OR PROFESSIONALLY PRESENT A POTENTIAL CONFLICT OF INTEREST RECOGNIZED BY THE BOARD SHALL ABSTAIN FROM VOTING ON ISSUES INVOLVING SUCH RECOGNIZED POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION - THE EXECUTIVE COMMITTEE OF THE BOARD RECOMMENDS A SALARY BASED ON COMPARISONS FROM THE GUIDE PRINTED BY THE MINNESOTA COUNCIL OF NONPROFITS, AND THAT RECOMMENDATION IS APPROVED BY THE FULL BOARD. THIS WAS LAST PERFORMED IN 2024. OFFICER/KEY EMPLOYEES COMPENSATION - THE PRESIDENT MAKES A RECOMMENDATION TO THE HUMAN RESOURCE COMMITTEE BASED ON COMPARISONS FROM THE GUIDE PRINTED BY THE MINNESOTA COUNCIL OF NONPROFITS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC MAY REQUEST TO VIEW DOCUMENTS DURING REGULAR BUSINESS HOURS AT THE ORGANIZATION'S CORPORATE OFFICE. FORM 990, PART XI, LINE 9: TO ROLL FORWARD NET ASSETS 128,158.