2024-11-04T11:55:02-05:00 2023-12-31 463602660 JOHNSON & SHELDON PLLC PO BOX 509 AMARILLO TX 791050509 990 2023-01-01 752219593 PANHANDLE AIDS SUPPORT ORGANIZATION INC PANH 8063721050 PO BOX 2582 AMARILLO TX 79105 MICHAEL TIMCISKO EXECUTIVE DIRECTOR 8063721050 2024-10-31 true true RICHARD W BLANKENSHIP CPA P00172630 8063717661 2024-10-31 2023 2024-10-15 13:58:12Z MICHAEL TIMCISKO PO BOX 2582 AMARILLO TX 79105 3664100 false X WWW.PANHANDLEASO.ORG X 1987 TX PASO OFFERS EDUCATION TO THE GENERAL PUBLIC AND EMOTIONAL SUPPORT TO THOSE PERSONS INFECTED WITH HIV DISEASE IN THE 26 COUNTIES OF THE TEXAS PANHANDLE. PASO IS ALSO A FULL SERVICE COMMUNITY BASED ORGANIZATION WITH A CASE MANAGEMENT SYSTEM WHICH PROVIDES REFERRALS TO DOCTORS, DENTISTS AND OPTOMETRISTS, THERAPEUTIC COUNSELING, TRANSPORTATION, RESPITE CARE, AND SUPPORT GROUPS. 11 11 10 12 0 878484 892264 2355475 2661913 34964 63240 3725 27800 3272648 3645217 2230651 2775055 0 559352 581596 0 29225 254290 269427 3044293 3626078 228355 19139 2019219 2096189 78054 80873 1941165 2015316 X PASO OFFERS EDUCATION TO THE GENERAL PUBLIC AND EMOTIONAL SUPPORT TO THOSE PERSONS INFECTED WITH HIV DISEASE IN THE 26 COUNTIES OF THE TEXAS PANHANDLE. PASO IS ALSO A FULL SERVICE COMMUNITY BASED ORGANIZATION WITH A CASE MANAGEMENT SYSTEM WHICH PROVIDES REFERRALS TO DOCTORS, DENTISTS AND OPTOMETRISTS, THERAPEUTIC COUNSELING, TRANSPORTATION, RESPITE CARE, AND SUPPORT GROUPS. false false 3533257 2775055 2661913 PANHANDLE AIDS SUPPORT ORGANIZATION, INC. (PASO) PROVIDES PHYSICAL, SOCIAL, ECONOMIC, AND PASTORAL SUPPORT TO THOSE PEOPLE OF THE TEXAS PANHANDLE WHO HAVE BEEN INFECTED BY HUMAN IMMUNODEFICIENCY VIRUS (HIV) OR SUBSEQUENTLY HAVE CONTRACTED ACQUIRED IMMUNODEFICIENCY SYNDROME (AIDS) OR AN AIDS RELATED CONDITION (ARC) AND PROVIDES EDUCATION TO THE MEDICAL PROFESSION AND THE GENERAL COMMUNITY. AS A PARTICIPANT IN THE 340B DRUG PRICING PROGRAM,PASO RECEIVES DISCOUNTS FROM PRIVATE PHARMACEUTICAL COMPANIES. THE DISCOUNTS ARE AUTHORIZED BY THE AIDS DRUG ASSISTANCE PROGRAM ( ADAP) MANUAL SECTION 340B AS A COST SAVINGS MEASURE. PASO MAY UTILIZE THE REVENUE REALIZED FROM ITS PARTICIPATION IN THE 340B PROGRAM FOR CORE MEDICAL SERVICES, SUPPORTING SERVICES, CLINICAL QUALITY MANAGEMENT AND ADMINISTRATIVE EXPENSES (INCLUDING PLANNING AND EVALUATION) AS PART OF A COMPREHENSIVE SYSTEM OF CARE FOR LOW INCOME INDIVIDUALS LIVING WITH HIV. EXPENDITURES OF ACCUMULATED INCOME FROM THE 340B PROGRAM MUST BE ALLOWABLE WITHIN THE PROGRAM REQUIREMENTS THAT PASO FOLLOWS FOR ITS RYAN WHITE PART B SERVICES, AND CAN INCLUDE BOTH DIRECT AND INDIRECT COSTS. DURING 2022 YEAR THE ORGANIZATION PROVIDED SERVICES TO 346 INDIVIDUALS INCLUDING 245 INDIVIDUALS THROUGH ITS 340B DRUG PRICING PROGRAM. 3533257 true true false false false false false false false false true false false false false true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 28 0 10 true false false false false false false false false X 11 11 false false false false false false false true true false false false true true true false true true true false X MICHAEL TIMCISKO 8063721050 PO BOX 2582 AMARILLO TX 79105 MICHAEL TIMCISKO EXECUTIVE DI 40.00 X 89520 0 13491 CARL ARTHUR PRESIDENT 2.50 X X 0 0 0 BONNIE BRODEUR VICE PRESIDE 2.50 X X 0 0 0 DR NICHOL DOLBY SECRETARY 2.50 X X 0 0 0 LACI SCOTT TREASURER 2.50 X X 0 0 0 JONAS RIOS DIRECTOR 2.50 X 0 0 0 RUTH ELLEN LYNCH DIRECTOR 2.50 X 0 0 0 ERIC MARTINEZ DIRECTOR 2.50 X 0 0 0 KONNI MURPHY DIRECTOR 2.50 X 0 0 0 MARIO MIRELES DIRECTOR 2.50 X 0 0 0 JASON SCHNEIDER DIRECTOR 2.50 X 0 0 0 MEL SMALLEY DIRECTOR 2.50 X 0 0 0 89520 13491 false false false CARDINAL HEALTH INC 7000 CARDINAL PLACE DUBLIN OH 43017 MEDICATION 2164170 1 876480 15784 892264 340B MED PROGRAM REVENUE 624100 2661913 2661913 2661913 29861 29861 3300 3300 3300 3300 33379 33379 33379 33379 43383 18883 24500 3645217 2661913 66540 2775055 2775055 89520 85044 4476 339101 315806 23295 18274 16608 1666 134701 132565 2136 30000 30000 9376 9375 1 2220 2203 17 21335 21092 243 12907 12854 53 23518 8231 15287 14589 14589 340BASICS FEES 59696 59696 OTHER EXPENSES 47114 2280 15609 29225 AETC CLINICIAL DIRECTOR 20653 20653 PROGRAM SUPPLIES 15321 14508 813 12698 12698 3626078 3533257 63596 29225 481206 816023 1006044 975758 388136 182803 13089 13089 313778 205262 130744 108516 2019219 2096189 78054 80873 78054 80873 X 159969 168920 1781196 1846396 1941165 2015316 2019219 2096189 X 19139 55012 X false true X true false X 851343 882349 868183 878484 892264 4372623 851343 882349 868183 878484 892264 4372623 4372623 5474 2416 3575 10486 33161 55112 4427735 5060771 0.98760 0.99430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26732 26732 247144 174062 73082 39902 31200 8702 108516 X 1311059 55012 18884 73896 1237163 2408054 2408054 3645217 1236908 18884 18884 1218024 2408054 2408054 3626078 SCHEDULE D, PAGE 3, PART X PASO IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. AS A RESULT, INCOME TAXES ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PASO COMPLIES WITH FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, PASO MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED PASO'S TAX POSITIONS AND CONCLUDED THAT PASO HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, PASO IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS ENDING BEFORE DECEMBER 31, 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSE NETTED AGAINS REVENUE ON 990 18,884 SCHEDULE D, PAGE 4, PART XI, LINE 4B COST OF 340B MED PRGM NETTED FOR FS 2,408,054 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSE NETTED AGAINS REVENUE ON 990 18,884 SCHEDULE D, PAGE 4, PART XII, LINE 4B COST OF 340B MED PRGM NETTED FOR FS 2,408,054 TURNABOUT 43383 43383 1615 5718 11550 43383 43383 1615 5718 11550 18883 24500 false CLIENT PRESCRIPTIONS 245 2348358 COST MEDICATION CLIENT MEDICAL INSURANCE 184 148587 CLIENT RENT ASSISTANCE 44 134079 CLIENT LAB SERVICES 82 36801 CLIENT DENTAL SERVICES 41 28374 CLIENT FOOD 49 20281 CLIENT PHYSICIAN SERVICES 101 23021 CLIENT EMERGENCY RENT 11 17376 CLIENT EMERGENCY UTILITIE 11 4696 CLIENT SUPPORT GROUP 7 3000 CLIENT TRANSPORTATION 104 4484 CLIENT INTERPRETER 5 784 CLIENT COUNSELING 30 4095 CLIENT OPTICAL SERVICES 5 561 CLIENT EMERGENCY FINANCIA 7 558 SCHEDULE I, PAGE 1, PART I, LINE 2 A CASE FILE IS OPENED FOR EACH INDIVIDUAL SEEKING ASSISTANCE. CASE WORKERS DETERMINE ELIGIBILITY FOR EACH OF THE VARIOUS ASSISTANCE PROGRAMS AVAILABLE AND DOCUMENT DETAILS IN EACH CASE FILE. CASE WORKERS ALSO ASCERTAIN COMPLIANCE WITH THE REQUIREMENTS OF EACH PROGRAM UTILIZED. THE EXECUTIVE DIRECTOR APPROVES ALL PAYMENTS FOR ASSISTANCE AND CASE FILES ARE INSPECTED INTERNALLY BY AGENCIES THAT PROVIDE FUNDING TO THE ORGANIZATION. FORM 990 - ORGANIZATION'S MISSION PASO OFFERS EDUCATION TO THE GENERAL PUBLIC AND EMOTIONAL SUPPORT TO THOSE PERSONS INFECTED WITH HIV DISEASE IN THE 26 COUNTIES OF THE TEXAS PANHANDLE. PASO IS ALSO A FULL SERVICE COMMUNITY BASED ORGANIZATION WITH A CASE MANAGEMENT SYSTEM WHICH PROVIDES REFERRALS TO DOCTORS, DENTISTS AND OPTOMETRISTS, THERAPEUTIC COUNSELING, TRANSPORTATION, RESPITE CARE, AND SUPPORT GROUPS. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS OVERSEE AGENCY OPERATIONS AND APPROVE ALLOCATION OF FUNDS AND HELP WITH FUNDRAISING EVENTS. FORM 990, PAGE 2, PART III, LINE 4A PANHANDLE AIDS SUPPORT ORGANIZATION, INC. (PASO) PROVIDES PHYSICAL, SOCIAL, ECONOMIC, AND PASTORAL SUPPORT TO THOSE PEOPLE OF THE TEXAS PANHANDLE WHO HAVE BEEN INFECTED BY HUMAN IMMUNODEFICIENCY VIRUS (HIV) OR SUBSEQUENTLY HAVE CONTRACTED ACQUIRED IMMUNODEFICIENCY SYNDROME (AIDS) OR AN AIDS RELATED CONDITION (ARC) AND PROVIDES EDUCATION TO THE MEDICAL PROFESSION AND THE GENERAL COMMUNITY. AS A PARTICIPANT IN THE 340B DRUG PRICING PROGRAM,PASO RECEIVES DISCOUNTS FROM PRIVATE PHARMACEUTICAL COMPANIES. THE DISCOUNTS ARE AUTHORIZED BY THE AIDS DRUG ASSISTANCE PROGRAM ( ADAP) MANUAL SECTION 340B AS A COST SAVINGS MEASURE. PASO MAY UTILIZE THE REVENUE REALIZED FROM ITS PARTICIPATION IN THE 340B PROGRAM FOR CORE MEDICAL SERVICES, SUPPORTING SERVICES, CLINICAL QUALITY MANAGEMENT AND ADMINISTRATIVE EXPENSES (INCLUDING PLANNING AND EVALUATION) AS PART OF A COMPREHENSIVE SYSTEM OF CARE FOR LOW INCOME INDIVIDUALS LIVING WITH HIV. EXPENDITURES OF ACCUMULATED INCOME FROM THE 340B PROGRAM MUST BE ALLOWABLE WITHIN THE PROGRAM REQUIREMENTS THAT PASO FOLLOWS FOR ITS RYAN WHITE PART B SERVICES, AND CAN INCLUDE BOTH DIRECT AND INDIRECT COSTS. DURING 2022 YEAR THE ORGANIZATION PROVIDED SERVICES TO 346 INDIVIDUALS INCLUDING 245 INDIVIDUALS THROUGH ITS 340B DRUG PRICING PROGRAM. FORM 990, PAGE 6, PART VI, LINE 11B EXECUTIVE DIRECTOR AND PRESIDENT, AS WELL AS THE FINANCE MANAGER REVIEW THE FORM 990 EACH YEAR BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR COMPLETE QUESTIONNAIRES WHICH COVER CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A ANNUALLY, THE ENTIRE BOARD OF DIRECTORS REVIEW AND APPROVE COMPENSATION FOR THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B ANNUALLY, THE EXECUTIVE DIRECTOR REVIEWS COMPENSATION OF ALL EMPLOYEES. ANY SUGGESTIONS FOR CHANGES ARE MADE OT THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST, EITHER BY MAIL OR IN PERSON AT THE PASO OFFICES. FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSE NETTED AGAINS REVENUE ON 990 18,884 COST OF 340B MED PRGM NETTED FOR FS -2,408,054 SPECIAL EVENT EXPENSE NETTED AGAINS REVENUE ON 990 -18,884 COST OF 340B MED PRGM NETTED FOR FS 2,408,054