2024-06-20T18:20:58-05:00 2023-12-31 910189318 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 990 2023-01-01 911253112 PARATRANSIT SERVICES PARA 3603777176 4810 AUTO CENTER WAY BREMERTON WA 983124309 DAVID BAKER CEO 3603777176 2024-06-20 1 DAVID BAKER 999009999 1 EMINA O CRESSWELL CPA P01217304 2063026500 2024-06-20 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DAVID BAKER 4810 AUTO CENTER WAY BREMERTON WA 983124309 37433908 0 X WWW.PARATRANSIT.NET X 1980 WA THE MISSION OF PARATRANSIT SERVICES IS TO PROVIDE QUALITY COORDINATED TRANSPORTATION AND COMMUNITY SERVICES THAT MEET THE NEEDS OF THE PEOPLE WE ARE ENTRUSTED TO SERVE. 7 7 346 9 0 0 0 0 35708559 37416898 0 17010 0 0 35708559 37433908 0 0 0 0 11676881 12381097 0 0 0 24008799 25105968 35685680 37487065 22879 -53157 7463678 7352769 4657788 4600036 2805890 2752733 TO PROVIDE QUALITY COORDINATED TRANSPORTATION AND COMMUNITY SERVICES THAT MEET THE NEEDS OF THE PEOPLE WE ARE ENTRUSTED TO SERVE. 0 0 34912513 37416898 PROVIDE PUBLIC TRANSPORTATION FOR THE ELDERLY AND THE TRANSIT DEPENDENT AND FIXED ROUTE UNDER CONTRACT WITH NUMEROUS PUBLIC AGENCIES AND PRIVATE NON-PROFIT AGENCIES. ALSO CONTRACTS TO ACT AS A BROKER IN SEEKING LOWEST COST TRANSPORTATION FOR ELIGIBLE MEDICAID CLIENTS. 34912513 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 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 1 1 0 0 0 1 58 0 1 346 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA OR X SARA WILSON 3603777176 4810 AUTO CENTER WAY BREMERTON WA 98312 WILLIAM MAHAN BOARD CHAIRMAN 1.00 X X 14500 0 0 PAUL AUFDERHEIDE BOARD VICE CHAIRMAN 1.00 X X 14500 0 0 KEN MAHAN BOARD SEC/TREASURER 1.00 X X 14500 0 0 LOIS ANDERSON BOARD MEMBER (THRU 3/23) 1.00 X 3500 0 0 MARY ANN HUNTINGTON BOARD MEMBER 1.00 X 14500 0 0 BRYAN MCCONAUGHY BOARD MEMBER 1.00 X 14500 0 0 KRISTINE REEVES BOARD MEMBER (THRU 8/23) 1.00 X 4500 0 0 NICHOLAS GARCIA BOARD MEMBER 1.00 X 3000 0 0 CHRIS TIBBS BOARD MEMBER 1.00 X 0 0 0 DAVID BAKER PRESIDENT/CEO 40.00 X 375329 0 4431 CHRISTIE SCHEFFER EXEC VP/COO 40.00 X 196412 0 21276 SARA LARSON WILSON DIRECTOR OF FINANCE, CONTROLLER 40.00 X 105701 0 17286 ANN KENNEDY GENERAL MANAGER 40.00 X 127390 0 17313 WAYNE EVANS JR DIRECTOR OF IT 40.00 X 124842 0 2040 WILLIAM GROVE DIRECTOR OF HR 40.00 X 112934 0 17110 WILLIAM ALLEN KLUTH DIRECTOR OF SAFETY/TRAINING/OPS 40.00 X 114210 0 1423 1240318 0 80879 7 0 1 0 AMERICAN SERVICE MEDICAR CO 3726 PACIFIC AVE SE 11 OLYMPIA WA 98501 MAA TRANSPORTATION PROVIDER 3699579 US MOBILITY INC 5009 PACIFIC HWY E 17 FIFE WA 98426 MAA TRANSPORTATION PROVIDER 2387541 SKY HARBOR SHUTTLE LLC 820 MYRTLE ST HOQUIAM WA 98550 MAA TRANSPORTATION PROVIDER 1558498 GO TAXI INC PO BOX 458 TOLEDO WA 98591 MAA TRANSPORTATION PROVIDER 1426772 HORIZON MEDICAL TRANSPORTATION 7040 PACIFIC AVE SE LACEY WA 98503 MAA TRANSPORTATION PROVIDER 1123825 25 TRANSIT SERVICES 485000 37416898 37416898 37416898 4510 4510 12500 0 12500 12500 12500 37433908 37416898 0 17010 X 803936 160787 643149 9266705 8320698 946007 109264 87411 21853 933992 694264 239728 1267200 1136255 130945 7098 7098 78213 78213 24000 24000 21679463 21679463 24780 14313 10467 299542 212752 86790 399299 375972 23327 236006 215326 20680 128484 26582 101902 24327 10029 14298 15999 14438 1561 111728 83397 28331 264792 205882 58910 VEHICLE EXPENSE 1588286 1577836 10450 UNIFORMS 41770 41007 763 AWARDS 15997 10972 5025 BANQUET EXPENSE 11233 7936 3297 154951 13193 141758 37487065 34912513 2574552 0 2082350 1414528 3516486 4009328 566757 659067 3546120 2413658 1229951 1132462 20000 20000 48134 117384 7463678 7352769 4386112 4344405 271676 255631 4657788 4600036 X 2782352 2752733 23538 0 2805890 2752733 7463678 7352769 -53157 0 X 0 1 X 1 0 X 37459605 32126727 33138200 35708559 37416898 175849989 37459605 32126727 33138200 35708559 37416898 175849989 0 0 0 175849989 4510 4510 4510 4510 37459605 32126727 33138200 35708559 37421408 175854499 1.00000 1.00000 0.00000 0.00000 X 0 0 0 0 0 0 1 24000 0 0 24000 0 PART II-B, LINE 1: 2023 LOBBYING ACTIVITIES WERE TO KEEP PARATRANSIT SERVICES BOARD AND ITS OFFICERS INFORMED OF ANY PENDING LEGISLATION THAT WOULD IMPACT THEIR WASHINGTON OPERATION. IT ALSO INCLUDED VISITING LEGISLATIVE REPRESENTATIVES THAT REPRESENT THE COMMUNITIES PARATRANSIT OPERATES IN AND EDUCATING THE REPRESENTATIVES ON THE SERVICES THAT PARATRANSIT PROVIDES IN THEIR COMMUNITY. 633299 633299 1196724 977346 219378 211286 9012 202274 1504811 1427300 77511 1132462 X PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION INCURRED NO UNRELATED BUSINESS TAXABLE INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 OR 2022. ALTHOUGH THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION'S SUBSIDIARY, PARATRANSIT SYSTEMS INTERNATIONAL, IS A TAXABLE CORPORATION AND ACCOUNTS FOR INCOME TAXES UNDER THE ASSET AND LIABILITY METHOD. UNDER THE ASSET AND LIABILITY METHOD, DEFERRED INCOME TAXES REFLECT THE FUTURE TAX CONSEQUENCES OF DIFFERENCES BETWEEN THE TAX BASES OF ASSETS AND LIABILITIES AND THEIR FINANCIAL REPORTING AMOUNTS AT EACH YEAR-END. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING ENACTED TAX RATES APPLIED TO TAXABLE INCOME IN THE YEARS IN WHICH THOSE DIFFERENCES ARE EXPECTED TO BE RECOVERED OR SETTLED. THE EFFECT ON DEFERRED TAX ASSETS AND LIABILITIES AS A RESULT OF A CHANGE IN THE TAX RATES IS RECOGNIZED IN INCOME IN THE PERIOD THAT INCLUDES THE ENACTMENT DATE. A VALUATION ALLOWANCE IS PROVIDED WHEN IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. THE CLASSIFICATION OF THE RESULTING DEFERRED TAX ASSET IS BASED UPON THE CLASSIFICATION OF THE RELATED BALANCE SHEET ASSET OR LIABILITY. THE ORGANIZATION'S SUBSIDIARY HAD NO ACTIVITY FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, OTHER THAN RELATED PARTY ACTIVITY AS DISCLOSED IN NOTE 1 OF THE FINANCIAL STATEMENTS; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION HAD NO TAX BENEFITS AND DID NOT RECOGNIZE ANY INTEREST OR PENALTIES DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. X 1 1 X X X 0 0 0 1 0 0 0 0 0 DAVID BAKER PRESIDENT/CEO 253456 0 50000 0 71873 0 2534 0 1897 0 379760 0 0 0 CHRISTIE SCHEFFER EXEC VP/COO 183916 0 0 0 12496 0 1866 0 19410 0 217688 0 0 0 PART I, LINE 1A OCCASIONAL FIRST CLASS TRAVEL WITH UPGRADE. THIS IS NOT TAXED AS IT USUALLY OCCURS WITH AN UPGRADE. PARATRANSIT HAS BEEN PURCHASING "FULL FLEX" TICKETS FOR YEARS AS STAFF NEEDS THE FLEXIBILITY TO CHANGE/CANCEL TICKETS AT THE LAST MINUTE. PART I, LINE 5 THE BONUS PAID TO EXECUTIVES, BOARD AND CORPORATE EMPLOYEES IS BASED 100% ON PERFORMANCE OF THE COMPANY AND ATTAINING THE BOARD APPROVED BUDGET AND CONTRIBUTION MARGIN ANNUALLY. THE BONUS PAID TO EMPLOYEES (GENERAL MANAGERS) IS PAID BASED ON 75% OF ATTAINING APPROVED FINANCIAL GOALS (OR A PERCENTAGE OF STATED FINANCIAL GOALS) AND 25% NON-FINANCIAL GOALS AS IDENTIFIED IN THE ANNUAL GM INCENTIVE PLAN. EACH INCENTIVE PLAN IS INDIVIDUALIZED BASED ON THE UNIQUE REQUIREMENTS ASSOCIATED WITH A PARTICULAR CONTRACT AND APPROVED BY THE EVP/COO AND PRESIDENT/CEO ANNUALLY. FORM 990, PART VI, SECTION A, LINE 2 WILLIAM AND KEN MAHAN BOTH SIT ON THE BOARD AND THEY HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND CONTROLLER/DIRECTOR OF FINANCE REVIEW THE COMPLETED FORM 990. THE CEO REVIEWS THE 990 WITH THE BOARD FINANCE CHAIR WHO IN TURN NOTIFIES THE BOARD THAT IT IS AVAILABLE FOR VIEWING AT THEIR REQUEST. FORM 990, PART VI, SECTION B, LINE 12C ANY POTENTIAL CONFLICT OF INTEREST IS VETTED BY THE BOARD OF DIRECTORS AND THE EXECUTIVE STAFF. ANY MEMBER OF THE BOARD OF DIRECTORS WHO MAY BE INVOLVED IN A TRANSACTION WITH PARATRANSIT SERVICES SHALL REFRAIN FROM VOTING ON ANY SUCH TRANSACTION, PARTICIPATING IN DELIBERATIONS CONCERNING IT, OR USING PERSONAL INFLUENCE IN ANY WAY IN THE MATTER. THE BOARD MEMBER'S PRESENCE MAY NOT BE COUNTED IN DETERMINING THE QUORUM FOR ANY VOTE WITH RESPECT TO A BUSINESS TRANSACTION IN WHICH HE OR SHE HAS A POSSIBLE CONFLICT OF INTEREST. FURTHERMORE, THE BOARD MEMBER OR THE CHAIR IN THE DIRECTOR'S ABSENCE, SHALL DISCLOSE A POTENTIAL CONFLICT OF INTEREST TO THE OTHER MEMBERS OF THE BOARD BEFORE ANY VOTE ON A BUSINESS TRANSACTION AND SUCH DISCLOSURE SHALL BE RECORDED IN THE BOARD MINUTES OF THE MEETING AT WHICH A MEMBER OF THE BOARD OF DIRECTORS SHALL HAVE TERMS WHICH ARE AT LEAST AS FAIR AND REASONABLE TO PARATRANSIT SERVICES AS THOSE WHICH WOULD OTHERWISE BE AVAILABLE TO PARATRANSIT SERVICES IF IT WERE DEALING WITH AN UNRELATED PARTY. FORM 990, PART VI, SECTION B, LINE 15 AT CONTRACT RENEWAL, BOARD INTERNAL AFFAIRS COMMITTEE REVIEWS MARKET DATA TO DETERMINE AND APPROVE CEO'S COMPENSATION PACKAGE. THE TERMS OF THE CONTRACT RUN THROUGH DECEMBER 31, 2024. FORM 990, PART VI, SECTION B, LINE 15B: OFFICERS (EXCEPT CEO) AND KEY EMPLOYEES COMPENSATION PACKAGES ARE DETERMINED AFTER AN ANNUAL REVIEW OF MARKET DATA AND COMPARISONS. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE SENT TO CONTRACTING AGENCIES PER CONTRACT REQUIREMENTS. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE PROVIDED UPON REQUEST. FORM 990, PART IX, LINE 11G MILEAGE REIMBURSEMENT, TOKENS, PASSES: PROGRAM SERVICE EXPENSES 1,749,494. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,749,494. TAXI & CABULANCE: PROGRAM SERVICE EXPENSES 19,744,530. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,744,530. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 7,981. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,981. OTHER CONTRACT LABOR: PROGRAM SERVICE EXPENSES 174,086. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 174,086. BROKERAGE TRIPS: PROGRAM SERVICE EXPENSES 3,372. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,372. PARATRANSIT SYSTEMS INTERNATIONAL 4810 AUTO CENTER WAY BREMERTON WA 98312 911406232 CORPORATE SHELL WA PARATRANSIT SERVICES C 20000 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0