2025-12-23T11:11:37-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 1145 BROADWAY SUITE 1300 TACOMA WA 98402 990 2024-01-01 916035954 APTA WASHINGTON APTA 3603527290 208 ROGERS ST NW OLYMPIA WA 98502 AMANDA COSTIGLIOLA INTERIM EXECUTIVE DIRECTOR 3603527290 2025-12-22 1 1 ROSALINDA MARIKAR CPA P01684134 2532721555 2025-12-22 2024 2025-03-06 01:10:19Z AMANDA COSTIGLIOLA 208 ROGERS ST NW OLYMPIA WA 98502 356658 0 X HTTPS://WWW.APTAWA.ORG/ X 1949 WA TO PROMOTE THE PHYSICAL THERAPY PROFESSION IN THE STATE OF WASHINGTON THROUGH COMPASSION, ACCOUNTABILITY, REPRESENTATION AND EXCELLENCE. 9 9 3 80 37561 30763 1500 2700 422316 341086 124 78 11450 12794 435390 356658 1050 506 0 0 222255 162228 0 0 0 275151 185514 498456 348248 -63066 8410 285108 293518 3575 3575 281533 289943 TO PROMOTE THE PHYSICAL THERAPY PROFESSION IN THE STATE OF WASHINGTON THROUGH COMPASSION, ACCOUNTABILITY, REPRESENTATION AND EXCELLENCE. 0 0 CONTINUING EDUCATION - APTA WASHINGTON HELD AN IN PERSON CONFERENCE SEPTEMBER 28-29, 2024 , PROVIDING CONTINUING EDUCATION OPPORTUNITIES TO OUR MEMBERS. COMMUNICATIONS - THE ASSOCIATION COMMUNICATED VIA AN E-NEWSLETTER, EMAIL, WEBSITE AND SOCIAL MEDIA ABOUT NEWS INCLUDING CHANGES IN LAW, OPPORTUNITIES FOR PROFESSIONAL ENHANCEMENT, AND MEMBER ACCOMPLISHMENTS. MEMBERS HAVE ABILITY TO ASK QUESTIONS WITH EMAIL AND PHONE COMMUNICATION. 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 3 1 1 1 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 0 0 0 WA X AMANDA COSTIGLIOLA 3603527290 208 ROGERS ST NW OLYMPIA WA 98502 BEN BOYLE PRESIDENT 1.00 X X 0 0 0 EMILIE JONES THRU 102024 VICE PRESIDENT 1.00 X X 0 0 0 AMANDA SCHAREN BOARD MEMBER, VICE PRESIDENT 1.00 X X 0 0 0 KYLE STEWART TREASURER 1.00 X X 0 0 0 MEGAN THOMAS THRU 102024 SECRETARY 1.00 X X 0 0 0 MARK BOUMA BOARD MEMBER 0.50 X 0 0 0 BOB PAULL THRU 092024 BOARD MEMBER 0.50 X 0 0 0 AMANDA ESMOND BOARD MEMBER 0.50 X 0 0 0 JANAE CHINN BOARD MEMBER 0.50 X 0 0 0 AMANDA COSTIGLIOLA BOARD MEMBER 0.50 X 0 0 0 LISA O'CONNOR BOARD MEMBER 0.50 X 0 0 0 JENNIFER PENROSE BOARD MEMBER 0.50 X 0 0 0 ERICA OWENS EXECUTIVE DIRECTOR 40.00 X 89000 0 1500 89000 0 1500 0 0 0 0 0 2700 2700 MEMBER DUES 900099 239332 239332 WEB ADVERTISING 541800 37561 37561 CONFERENCES 900099 33210 33210 CHAPTER MANAGEMENT SER 561499 30983 30983 341086 78 78 1320 1320 10813 0 10813 10813 10813 OTHER INCOME 900099 661 661 661 356658 303525 37561 12872 506 90500 56257 1297 13202 972 3994 2840 70501 1118 13912 9149 20897 19373 23604 2331 UBTI TAXES 7200 PROFESSIONAL DEVELOPMEN 5938 OTHER TAXES 3246 BOARD EXPENSES 1411 348248 2725 7982 41536 54689 92 92 694 694 227563 153608 73955 73955 166106 156106 285108 293518 3575 3575 3575 3575 X 281533 289943 0 0 0 0 281533 289943 285108 293518 8410 0 X X 0 0 0 60 0 0 60 60 0 WASHINGTON PHYSICAL THERAPY POLITICAL ACTION COMMITTEE 208 NW ROGERS OLYMPIA WA 98502 911377099 60 0 0 0 1 239332 69414 -25748 43666 74193 -30527 40765 40765 152748 133354 19394 34050 20254 13796 73955 2400 TENANT DEPOSITS 1175 3575 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE, COMPOSED OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER, CAN MAKE DECISIONS OUTLINED IN THE BYLAWS WITHOUT THE ENTIRE BOARD VOTING. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS MADE UP OF MEMBERS. THE CHAPTER'S VOTING MEMBERSHIP CATEGORIES AND QUALIFICATIONS FOR PHYSICAL THERAPIST, RETIRED PHYSICAL THERAPIST, LIFE PHYSICAL THERAPIST, PHYSICAL THERAPIST ASSISTANT, RETIRED PHYSICAL THERAPIST ASSISTANT, AND LIFE PHYSICAL THERAPIST ASSISTANT SHALL BE THE SAME AS THOSE OF THE AMERICAN PHYSICAL THERAPY ASSOCIATION. THE CHAPTER'S VOTING MEMBERSHIP WILL HAVE ONE VOTE IN ANY CHAPTER ELECTION OR MEMBERSHIP-RELATED ISSUE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B PRIOR TO SUBMISSION TO THE CHAPTER MEMBERSHIP, CHAPTER BYLAW AMENDMENTS MUST BE SUBMITTED TO THE AMERICAN PHYSICAL THERAPY ASSOCIATION FOR PARLIAMENTARY REVIEW. THE BYLAWS MAY BE AMENDED BY TWO-THIRDS (2/3) VOTE OF THE MEMBERS AT ANY MEETING OF THE CHAPTER AT WHICH A QUORUM IS PRESENT. FOLLOWING A VOTE BY THE CHAPTER, THE AMENDED BYLAWS SHALL BE SUBMITTED TO THE AMERICAN PHYSICAL THERAPY ASSOCIATION FOR FINAL APPROVAL. FORM 990, PART VI, SECTION A, LINE 8B THE EXECUTIVE COMMITTEE DOES NOT DOCUMENT MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY MANAGEMENT (INTERIM EXECUTIVE DIRECTOR, PROGRAMS MANAGER) AND THE BOARD PRESIDENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED AT THE BEGINNING OF EACH QUARTERLY BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED EACH YEAR FOR INCREASES WHILE TAKING FACTORS LIKE INFLATION AND BUDGET INTO CONSIDERATION. THE BOARD MAKES THE FINAL DECISION ON ANY PAY INCREASES FOR THE EXECUTIVE DIRECTOR. STAFF PAY IS TRADITIONALLY REVIEWED BY THE BOARD WITH INPUT FROM THE EXECUTIVE DIRECTOR. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 1: THE ORGANIZATION FOLLOWS A MODIFIED CASH ACCOUNTING METHOD. WE RESPECTFULLY REQUEST ABATEMENT OF ANY PENALTIES ASSESSED FOR LATE FILING AND/OR LATE PAYMENT FOR THE 2024 TAX YEAR. WE UNDERSTAND THE IMPORTANCE OF TIMELY COMPLIANCE WITH IRS FILING REQUIREMENTS AND TAKE THESE OBLIGATIONS SERIOUSLY. UNFORTUNATELY, CIRCUMSTANCES BEYOND OUR CONTROL CONTRIBUTED TO THE DELAY AND WE REQUEST ABATEMENT DUE TO REASONABLE CAUSE FOR THE FOLLOWING REASONS:APTA WASHINGTON EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN ATTEMPTING TO MEET ITS FEDERAL TAX FILING OBLIGATIONS, WITH FILING AN EXTENSION. HOWEVER, CIRCUMSTANCES BEYOND THE ORGANIZATION'S REASONABLE CONTROL PREVENTED TIMELY FILING.DURING THE RELEVANT PERIOD, THE EXECUTIVE DIRECTOR HELD SOLE RESPONSIBILITY FOR MANAGING AND SUBMITTING THE ORGANIZATION'S TAX FILINGS. THROUGHOUT 2025, THE EXECUTIVE DIRECTOR EXPERIENCED INTERMITTENT MEDICAL AND FAMILY MEDICAL ISSUES THAT RESULTED IN PERIODS OF ABSENCE AND REDUCED AVAILABILITY, DISRUPTING CONTINUITY OF OPERATIONS DURING CRITICAL COMPLIANCE PERIODS. THESE MEDICAL CIRCUMSTANCES WERE NOT THE BASIS FOR ANY ADVERSE EMPLOYMENT ACTION, BUT CONTRIBUTED TO OPERATIONAL DISRUPTION DURING CRITICAL COMPLIANCE PERIODS. SEPARATELY AND INDEPENDENTLY FROM THESE MEDICAL ABSENCES, THE ORGANIZATION IDENTIFIED ONGOING PERFORMANCE DEFICIENCIES, INCLUDING INCOMPLETE WORK, INEFFECTIVE COMMUNICATION, AND THE LOSS OF A CONTRACT MANAGING ANOTHER CHAPTER (NOTICE WAS GIVEN SEPTEMBER 9, 2025, CONTRACT ENDED NOVEMBER 1, 2025). THE EXECUTIVE DIRECTOR WAS PLACED ON A PERFORMANCE IMPROVEMENT PLAN ON OCTOBER 27, 2025, FOLLOWED BY PROBATIONARY STATUS, AND WAS SUBSEQUENTLY TERMINATED ON NOVEMBER 3, 2025. THIS EMPLOYMENT ACTION WAS BASED SOLELY ON DOCUMENTED PERFORMANCE ISSUES. AT THE TIME OF TERMINATION, THE EXECUTIVE DIRECTOR DID NOT DISCLOSE THAT REQUIRED TAX FILINGS HAD NOT BEEN COMPLETED. THIS INFORMATION WAS NOT COMMUNICATED TO STAFF, THE BOARD OF DIRECTORS, OR THE INCOMING INTERIM EXECUTIVE DIRECTOR. AS A RESULT, APTA WASHINGTON REASONABLY BELIEVED THAT ITS TAX OBLIGATIONS WERE BEING MANAGED APPROPRIATELY.FOLLOWING THE TERMINATION AND DURING THE LEADERSHIP TRANSITION, THE FORMER EXECUTIVE DIRECTOR BECAME SERIOUSLY ILL AND WAS HOSPITALIZED FROM DECEMBER 1 THROUGH DECEMBER 8, 2025, WHICH WAS HER FINAL DAY OF EMPLOYMENT. APTA WASHINGTON FIRST BECAME AWARE THAT THE REQUIRED TAX FILINGS HAD NOT BEEN SUBMITTED ON DECEMBER 3, 2025.THE COMBINATION OF RELIANCE ON A SINGLE INDIVIDUAL, UNDISCLOSED NONCOMPLIANCE, AND AN UNEXPECTED LEADERSHIP TRANSITION CREATED AN OPERATIONAL GAP THAT WAS NOT REASONABLY FORESEEABLE AND PREVENTED TIMELY FILING, DESPITE THE ORGANIZATION'S GOOD-FAITH EFFORTS TO COMPLY. UPON DISCOVERY OF THE ISSUE, APTA WASHINGTON ACTED IMMEDIATELY TO ADDRESS THE DEFICIENCY AND HAS IMPLEMENTED CORRECTIVE MEASURES TO PREVENT RECURRENCE. THESE MEASURES INCLUDE: 1) HIRING AN INTERIM EXECUTIVE DIRECTOR TO PROVIDE LEADERSHIP STABILITY AND OVERSIGHT DURING THE TRANSITION PERIOD, AND 2) ESTABLISHING SHARED RESPONSIBILITY FOR TAX COMPLIANCE BETWEEN THE INTERIM EXECUTIVE DIRECTOR AND THE APTA WASHINGTON PROGRAMS MANAGER, WITH FINAL REVIEW AND FILING OVERSIGHT ASSIGNED TO THE EXECUTIVE DIRECTOR, AND 3) STRENGTHENING INTERNAL CONTROLS AND FORMALIZING COMMUNICATION AND REPORTING PROCESSES RELATED TO FINANCIAL OBLIGATIONS AND COMPLIANCE DEADLINES BETWEEN STAFF AND THE VOLUNTEER BOARD OF DIRECTORS.WITH THESE SAFEGUARDS NOW IN PLACE, APTA WASHINGTON HAS IMPROVED OVERSIGHT, ACCOUNTABILITY, AND CONTINUITY OF COMPLIANCE AND IS CONFIDENT IN ITS ABILITY TO MEET ALL FEDERAL FILING REQUIREMENTS GOING FORWARD. GIVEN THE CIRCUMSTANCES DESCRIBED ABOVE AND OUR HISTORY OF GOOD-FAITH COMPLIANCE, WE RESPECTFULLY REQUEST THAT THE IRS GRANT PENALTY ABATEMENT FOR THE AFFECTED TAX YEAR. WE BELIEVE THIS SITUATION MEETS THE CRITERIA FOR REASONABLE CAUSE UNDER TREASURY REGULATION AND RELATED GUIDANCE. THANK YOU FOR YOUR TIME AND CONSIDERATION.