2025-01-30T14:00:01-06:00 2024-09-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2023-10-01 460359947 PARALYZED VETERANS OF AMERICA NORTH CENT PARA 6053360494 209 N GARFIELD SIOUX FALLS SD 571045106 TRACEY SALAMEH OFFICE MANAGER 6053360494 2025-01-30 1 1 LAURIE HANSON CPA P00851848 6053391999 2025-01-30 2023 2025-03-06 01:10:19Z TRACEY SALAMEH 209 N GARFIELD SIOUX FALLS SD 571045106 597399 0 X WWW.NCPVA.ORG X 1964 SD TO SERVE VETERANS OF THE ARMED FORCES WHO HAVE EXPERIENCED A SPINAL CORD INJURY OR DYSFUNCTION. 8 8 3 20 1200 0 239551 214817 11176 13592 -8241 38965 1475 1551 243961 268925 10368 10049 0 0 182104 198477 0 0 12995 171077 158035 363549 366561 -119588 -97636 914183 899586 25305 39922 888878 859664 X PARALYZED VETERANS OF AMERICA, A CONGRESSIONALLY CHARTERED VETERANS SERVICE ORGANIZATION FOUNDED IN 1946, HAS DEVELOPED A UNIQUE EXPERTISE ON A WIDE VARIETY OF ISSUES INVOLVING THE SPECIAL NEEDS OF OUR MEMBERS - VETERANS OF THE ARMED FORCES WHO HAVE EXPERIENCED SPINAL CORD INJURY OR DYSFUNCTION.PVA WILL USE THAT EXPERTISE TO BE THE LEADING ADVOCATE FOR: - QUALITY HEALTHCARE FOR OUR MEMBERS, - RESEARCH AND EDUCATION ADDRESSING SPINAL CORD INJURY AND DYSFUNCTION, - BENEFITS AVAILABLE BECAUSE OF OUR MEMBERS' MILITARY SERVICE, - CIVIL RIGHTS AND OPPORTUNITIES THAT MAXIMIZE THE INDEPENDENCE OF OUR MEMBERS. TO ENABLE PARALYZED VETERANS TO CONTINUE TO HONOR THIS COMMITMENT, WE MUST RECRUIT AND RETAIN MEMBERS WHO HAVE THE EXPERIENCE, ENERGY, DEDICATION, AND PASSION NECESSARY TO MANAGE THE ORGANIZATION AND ENSURE ADEQUATE RESOURCES TO SUSTAIN THE PROGRAMS ESSENTIAL FOR PARALYZED VETERANS OF AMERICA TO ACHIEVE ITS MISSION. 0 0 285998 10049 13842 THE PARALYZED VETERANS OF AMERICA NORTH CENTRAL CHAPTER CONTINUALLY WORKS TO BE A LEADING ADVOCATE FOR HEALTH CARE, RESEARCH AND EDUCATION, BENEFITS, AND CIVIL RIGHTS OPPORTUNITIES. THREE OF THE BENEFITS INCLUDE A FISHING EVENT, TRAPSHOOT EVENT, AND PHEASANT HUNT. ALL OF THE EVENTS ARE PUT ON WITH THE HELP OF VOLUNTEERS TO HELP PARALYZED VETERANS EXPERIENCE THESE ACTIVITIES DESPITE THEIR INJURY LEAVING THEM IN A WHEELCHAIR. 285998 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 1 1 1 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X X THE ORGANIZATION 6053360494 209 N GARFIELD SIOUX FALLS SD 571045106 LISA CUMMINGS EXECUTIVE DIRECTOR - LEFT 08/2024 40.00 X 84827 0 1250 TERRY PAULSEN EXECUTIVE DIRECTOR/GOVERNMENT RELATIONS 40.00 X 65377 0 1200 TRACEY SALAMEH OFFICE MANAGER - JOINED 7/2024 40.00 X 0 0 0 CHUCK DOOM PRESIDENT 10.00 X X 0 0 0 HARLAN SCHMIDT VICE PRESIDENT 5.00 X X 0 0 0 GREG BRANDNER SECRETARY 5.00 X X 0 0 0 GENE MURPHY TREASURER 5.00 X X 0 0 0 DUANE BIESBOER BOARD MEMBER 5.00 X 0 0 0 RODNEY MELCHER BOARD MEMBER 5.00 X 0 0 0 MICHAEL OLSON NATIONAL DIRECTOR/BOARD MEMBER 5.00 X 0 0 0 PERRY GRIMME BOARD MEMBER 5.00 X 0 0 0 150204 0 2450 0 0 0 0 0 150655 1040 63122 3600 214817 TRAPSHOOT: REGISTRATIO 110000 13592 13592 13592 21014 21014 346425 328474 17951 17951 17951 NEWSLETTER ADVERTISING 513120 1200 1200 NEWSLETTER BULLETIN IN 900099 250 250 101 101 1551 268925 13842 1200 39066 3000 3000 7049 7049 180246 152535 18474 9237 4495 4495 13736 11675 1374 687 28750 28750 6125 6125 6964 4143 2821 7585 6633 702 250 6652 5933 719 24370 23184 1186 60217 60217 7134 7134 10238 10238 366561 285998 67568 12995 89243 97155 6000 843 39236 37478 8096 7590 444108 289238 165108 154870 606500 582900 0 18750 914183 899586 25305 20307 865 0 18750 25305 39922 X 887457 859664 1421 0 888878 859664 914183 899586 -97636 68422 0 X 0 1 X 1 0 X 188990 265390 266312 239551 214817 1175060 15579 17324 11176 13842 57921 188990 280969 283636 250727 228659 1232981 0 0 0 1232981 74819 73773 17043 22136 21014 208785 74819 73773 17043 22136 21014 208785 1539 1580 4779 375 101 8374 265348 356322 305458 273238 249774 1450140 0.85020 0.84300 0.14400 0.15130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42600 42600 337727 234185 103542 63781 55053 8728 154870 FINANCE LEASE LIABILITY 18750 18750 X 331222 68422 68422 262800 6125 6125 268925 360436 0 360436 6125 6125 366561 PART X, LINE 2: THE CHAPTER BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE CHAPTER WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 MEMBERSHIP 20 5549 COST SCHOLARSHIP 3 1500 COST PART I, LINE 2: PROCESS FOR MONITORING THE USE OF GRANT FUNDS: SCHOLARSHIPS ARE MONITORED BY THE BOARD OF DIRECTORS AND LIMITED TO NO MORE THAN $1,000 PER ACADEMIC YEAR. STUDENTS MUST PROVIDE A COPY OF THE TRANSCRIPT OF GRADES FROM THE PREVIOUS SEMESTER IN ORDER TO OBTAIN FUNDING FOR THE UPCOMING SEMESTER. CHECKS WILL BE MADE PAYABLE TO THE COLLEGE. UNDER NO CIRCUMSTANCES WILL PAYMENT BE MADE TO THE STUDENT. STUDENTS WILL RECEIVE ONE HALF THE SCHOLARSHIP AMOUNT EACH SEMESTER AFTER PROVIDING THEIR PREVIOUS GRADE TRANSCRIPT (MUST OBTAIN A 2.0 OR MORE G.P.A.), REGISTRATION, AND PROOF OF ENROLLMENT. MEMBERSHIP ASSISTANCE IS MONITORED DIRECTLY BY THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS VOTING MEMBERS AND ASSOCIATE MEMBERS. ANY PERSON SHALL BE ELIGIBLE FOR VOTING MEMBERSHIP IN THE CORPORATION WHO WAS REGULARLY ENLISTED, INDUCTED, OR COMMISSIONED, AND WHO WAS ACCEPTED FOR, OR WAS ON, ACTIVE DUTY IN THE ARMY, NAVY, MARINE CORPS, AIR FORCE, OR COAST GUARD OF THE UNITED STATES OR ITS ALLIES. SERVICE WITH THE ARMED FORCES MUST HAVE BEEN TERMINATED BY DISCHARGE OR SEPARATION FROM SERVICE UNDER CONDITIONS OTHER THAN DISHONORABLE. MEMBERSHIP SHALL BE LIMITED TO SUCH PERSONS AS HAVE SUFFERED SPINAL CORD INJURIES OR DISEASES WHETHER SERVICE-CONNECTED OR NON-SERVICE CONNECTED IN ORIGIN. ANY INDIVIDUALS MAY BECOME AN ASSOCIATE MEMBER WITH CONSENT OF THE BOARD. ASSOCIATE MEMBERS DO NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A OFFICERS AND THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS OF THE CHAPTER AT THE ANNUAL MEETING OF THE MEMBERSHIP. REMOVAL OF OFFICERS OF THE CORPORATION SHALL BE EFFECTIVE AT SUCH TIME IT IS APPROVED BY BOTH THE MEMBERSHIP AT ITS REGULAR MEETING AND BY A MINIMUM OF TWO-THIRDS VOTE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND NATIONAL DIRECTOR. A COPY OF THE FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. 1. DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE PVANCC CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE PVANCC'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. 4. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY A. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, GUIDESTAR, AND THE ORGANIZATION'S WEBSITE.