2025-06-17T14:39:03-05:00 2024-12-31 050409384 KAHN LITWIN RENZA & CO LTD 951 NORTH MAIN STREET PROVIDENCE RI 02904 990 2024-01-01 050397614 PUBLIC ARCHAEOLOGY LABORATORY INC PUBL 4017288780 26 MAIN STREET PAWTUCKET RI 02860 DEBORAH COX PRESIDENT 4017288780 2025-06-17 1 1 PATRICK J MARTIN P00283486 4012742001 2025-06-16 2024 2025-03-06 01:10:19Z PAL DEBORAH COX 26 MAIN STREET PAWTUCKET RI 02860 9720981 0 X WWW.PALINC.COM X 1982 RI PERFORMING SCIENTIFIC RESEARCH FOR THE BENEFIT OF THE PUBLIC. 10 9 74 9 0 0 0 0 7472614 7748007 353037 611703 12392 5332 7838043 8365042 0 0 0 0 4845001 5595989 0 0 0 1842316 2341641 6687317 7937630 1150726 427412 18195605 19586900 4603532 5037207 13592073 14549693 X PAL PERFORMS SCIENTIFIC RESEARCH FOR THE BENEFIT OF THE PUBLIC IN THE AREA OF CULTURAL RESOURCE IDENTIFICATION, DOCUMENTATION AND PRESERVATION THROUGHOUT NEW ENGLAND AND THE MID-ATLANTIC. ITS CULTURAL RESOURCE MANAGEMENT SERVICES INCLUDE (SEE CONTINUATION ON SCHEDULE O)SCIENTIFIC RESEARCH, TERRESTRIAL ARCHAEOLOGY, ARCHITECTURAL HISTORY, HISTORY, CULTURAL RESOURCE MANAGEMENT PLANNING AND CONSULTATION, AND HISTORIC PRESERVATION PLANNING. 0 0 6328263 7748007 CULTURAL RESOURCE SURVEYS ARE PERFORMED IN PROJECT AREAS THAT REQUIRE STATE AND/OR FEDERAL PERMITTING OR FUNDING IN ORDER TO ASSESS IF IMPACTS FROM THE PROJECT WILL AFFECT ANY HISTORIC BUILDINGS, ARCHAEOLOGICAL SITES, HISTORIC LANDSCAPES, OR OBJECTS. SURVEYS ALSO ARE PERFORMED AT THE REQUEST OF MUNICIPALITIES AND PRIVATE PARTIES, SUCH AS LOCAL HISTORICAL COMMISSIONS AND SOCIETIES, TO INFORM THEM OF ANY HISTORIC PROPERTIES AND ARCHAEOLOGICAL SITES IN THEIR CITIES AND TOWNS OR ON INDIVIDUAL PROPERTIES. TECHNICAL REPORTS DETAILING THE RESULTS OF THE CULTURAL RESOURCE SURVEYS ARE PREPARED AND DISSEMINATED TO FEDERAL, STATE, AND LOCAL AGENCIES, HISTORICAL COMMISSIONS AND SOCIETIES, LIBRARIES, UNIVERSITIES, PROFESSIONAL COLLEAGUES AND OTHER COMPANIES SIMILAR TO PAL. EDUCATIONAL MATERIALS (SEE CONTINUATION ON SCHEDULE O)SPECIFICALLY GEARED TO THE PUBLIC AND GRADES K THROUGH 12 ARE OFTEN PREPARED ON THE TYPES OF HISTORIC PROPERTIES AND ARCHAEOLOGICAL SITES IN SPECIFIC GEOGRAPHIC REGIONS. 215390 IN THE COURSE OF PAL'S WORK, CULTURAL DATA AND ARTIFACTS ARE IDENTIFIED AND RECOVERED. THE VAST MAJORITY OF SUCH MATERIALS ARE MAINTAINED IN PAL'S LABORATORY, WHERE THEY ARE CATALOGUED AND CURATED, AND PRESERVED FOR FUTURE RESEARCH. PAL'S LABORATORY IS RUN BY PROFESSIONALLY-QUALIFIED STAFF WHO SPECIALIZE IN CULTURAL MATERIAL IDENTIFICATION ANALYSES AND CURATION. RECORDS ARE MAINTAINED IN A CUSTOM-BUILT, SEARCHABLE DATABASE AND ALL CULTURAL MATERIALS AND RECORDS ARE CURATED IN ACCORDANCE WITH THE SECRETARY OF THE INTERIOR'S STANDARDS (36 CFR 79) FOR CURATION OF FEDERALLY-OWNED AND ADMINISTERED ARCHAEOLOGICAL COLLECTIONS. THE FULL COLLECTION ALSO INCLUDES EXTENSIVE LITHIC, POST-CONTACT CERAMIC, BOTTLE, FAUNAL AND FLORAL TYPE COLLECTIONS THAT AID IN CULTURAL (SEE CONTINUATION ON SCHEDULE O)MATERIAL IDENTIFICATION AND ARE USED AS TEACHING COLLECTIONS FOR PUBLIC OUTREACH ACTIVITIES INCLUDING PUBLIC EXHIBITIONS AND EDUCATIONAL PROGRAMS. ALL DATA AND ARTIFACTS STORED AT PAL ARE AVAILABLE TO PROFESSIONAL ARCHAEOLOGISTS, STUDENTS AND OTHER QUALIFIED INDIVIDUALS INTERESTED IN USING THE MATERIALS FOR SCHOLARLY RESEARCH.IN ADDITION, PAL ASSISTS SEVERAL GOVERNMENTAL AND OTHER ENTITIES THAT DO NOT HAVE THE MEANS TO PROPERLY PRESERVE AND MAINTAIN THEIR OWN MATERIALS BY CATALOGING AND CURATING THEIR ARTIFACTS. 87786 PAL'S PRIMARY MISSION OF PERFORMING SCIENTIFIC RESEARCH THAT BENEFITS THE PUBLIC IN ACCORDANCE WITH THE NATIONAL HISTORIC PRESERVATION ACT OF 1966, AS AMENDED, RESULTS IN THE IDENTIFICATION AND PRESERVATION OF HISTORY AND HISTORICAL ARTIFACTS. THE PRODUCT OF THIS RESEARCH IS PROVIDED TO COLLEAGUES AND THE PUBLIC FOR SCIENTIFIC RESEARCH AND EDUCATIONAL PURPOSES. PAL ALSO ENGAGES IN PUBLIC EDUCATION ITSELF, CREATING PROGRAMS TAILORED TO AUDIENCES OF ALL AGES, INCLUDING GRADE SCHOOLS, HIGH SCHOOLS, UNIVERSITIES, COLLEGES AND ADULT COMMUNITY EDUCATION VENUES. THIS MAY INCLUDE SCHOOL PROGRAMS, WORKSHOPS, LECTURES AND FIELD ACTIVITIES THAT EDUCATE THE PUBLIC ABOUT OUR NATIONS' HISTORY. PAL ALSO DISSEMINATES INFORMATION TO OTHER PROFESSIONALS ON A REGIONAL AND (SEE CONTINUATION ON SCHEDULE O)NATIONAL LEVEL THROUGH ITS PARTICIPATION IN PROFESSIONAL CONFERENCES AND PUBLICATIONS. PAL ALSO PROMOTES SCHOLARSHIP THROUGH SUPPORTING OUR STAFF IN THEIR ACADEMIC PURSUITS. 6631439 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 18 0 74 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 RI X DEBORAH COX 4017288780 26 MAIN STREET PAWTUCKET RI 02860 ANTONIO PIRES CHAIRPERSON 0.50 X X 0 0 0 DEBORAH COX PRESIDENT 40.00 X X 221704 0 67230 RALPH MONTELLA SECRETARY 0.50 X X 0 0 0 JOSEPH KOLB TREASURER 0.50 X X 0 0 0 PETER ALLEN DIRECTOR 0.50 X 0 0 0 WILDER ARBOLEDA DIRECTOR 0.50 X 0 0 0 NICOLE CASTANET DIRECTOR 0.50 X 0 0 0 MARTHA WERENFELS DIRECTOR 0.50 X 0 0 0 MARK VAN NOPPEN DIRECTOR 0.50 X 0 0 0 PARKER VAN VALKENBURGH DIRECTOR 0.50 X 0 0 0 JENNIFER COX CHIEF FINANCIAL OFFICER 40.00 X 163735 0 0 STEVE OLAUSEN EXECUTIVE DIRECTOR 40.00 X 171401 0 24540 WILLIAM BRETT CHIEF OPERATING OFFICER 40.00 X 172500 0 6000 GREG DUBELL PROJECT MANAGER 40.00 X 152759 0 9888 SUZANNE CHERAU PROJECT MANAGER 40.00 X 139772 0 1125 VIRGINIA ADAMS PROJECT MANAGER 40.00 X 124984 0 11625 HOLLY HERBSTER PROJECT MANAGER 40.00 X 126877 0 6095 MAUREEN CAVANAUGH PROJECT MANAGER 40.00 X 129134 0 0 1402866 0 126503 13 0 1 0 SOUTHEASTERN ARCHAEOLOGICAL RESEARCH LL 3117 EDGEWATER DRIVE ORLANDO FL 32804 MARINE ARCHAEOLOGIST 383834 1 SCIENTIFIC RESEARCH 541900 7748007 7748007 7748007 453125 453125 1514517 1355939 158578 158578 158578 DISPOSAL OF ASSETS 900099 5300 5300 OTHER INCOME 900099 32 32 5332 8365042 7748007 0 617035 827111 694801 132310 4077820 3425507 652313 47974 40300 7674 242999 204127 38872 400085 336085 64000 4095 4095 47972 47972 43688 43688 611875 534742 77133 3198 3198 215751 155436 60315 115619 96083 19536 452743 340786 111957 617872 613298 4574 2511 2511 67610 50891 16719 97288 81725 15563 PROFESSIONAL DEVELOPMEN 30807 27046 3761 TAXES-EXCISE 21162 21162 RADIO CARBON DATING 9450 9450 7937630 6631439 1306191 0 1128781 744519 5262873 6089069 1497931 1636317 1513148 1380790 98824 107045 1122137 578888 395249 543249 4291258 4984779 747275 833045 3260266 3268087 18195605 19586900 254816 377630 4348716 4659577 4603532 5037207 X 13592073 14549693 13592073 14549693 18195605 19586900 427412 530208 0 X 0 1 X 1 0 X 5850203 6100996 5543748 7472614 7748007 32715568 5850203 6100996 5543748 7472614 7748007 32715568 0 0 0 32715568 179852 163369 193382 360341 453125 1350069 179852 163369 193382 360341 453125 1350069 7098 12392 5332 24822 6030055 6264365 5744228 7845347 8206464 34090459 0.95970 0.96420 0.03960 0.03510 X 533540 220228 313312 264214 219957 44257 324383 138703 185680 543249 COSTS IN EXCESS OF BILLINGS 633748 OPERATING LEASE - ROU ASSET 2634339 3268087 DEFERRED COMPENSATION 833045 BILLING IN EXCESS OF COST 1119370 OPERATING LEASE ST LIABILITY 250582 OPERATING LEASE LT LIABILITY 2456580 4659577 X 8851562 530208 530208 8321354 43688 43688 8365042 7893942 0 7893942 43688 43688 7937630 PART X, LINE 2: PAL IS EXEMPT FROM INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT PAL OPERATES IN A MANNER CONSISTENT WITH THEIR TAX-EXEMPT STATUS AT BOTH THE FEDERAL AND STATE LEVELS. PAL ANNUALLY FILES IRS FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, REPORTING VARIOUS INFORMATION THAT THE IRS USES TO MONITOR THE ACTIVITIES OF TAX-EXEMPT ENTITIES. THESE TAX RETURNS ARE SUBJECT TO REVIEW BY THE TAXING AUTHORITIES GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X X X 0 0 0 0 0 0 0 1 0 DEBORAH COX PRESIDENT 196704 0 25000 0 0 0 61230 0 6000 0 288934 0 0 0 STEVE OLAUSEN EXECUTIVE DIRECTOR 169791 0 1610 0 0 0 24540 0 0 0 195941 0 0 0 WILLIAM BRETT CHIEF OPERATING OFFICER 164500 0 8000 0 0 0 0 0 6000 0 178500 0 0 0 JENNIFER COX CHIEF FINANCIAL OFFICER 159780 0 3955 0 0 0 0 0 0 0 163735 0 0 0 GREG DUBELL PROJECT MANAGER 139616 0 13143 0 0 0 3888 0 6000 0 162647 0 0 0 PART I, LINE 7 AS PART OF THE ANNUAL COMPENSATION REVIEW FOR THE PRESIDENT OF THE ORGANIZATION, THE BOARD HAS CHOSEN TO PAY THE PRESIDENT A ONE-TIME PAYMENT IN ADDITION TO AN INCREASE IN HER SALARY. THIS AMOUNT INCREASES THE PRESIDENT'S COMPENSATION TO AN AMOUNT THE BOARD BELIEVES IS JUSTIFIED BY THE CURRENT SIZE, COMPLEXITY AND PERFORMANCE OF THE ORGANIZATION. THE BOARD HAS CHOSEN TO PROVIDE A PORTION OF HER COMPENSATION IN THE FORM OF A ONE-TIME PAYMENT DUE TO THE UNCERTAINTY ABOUT WHETHER THE FUTURE SIZE, COMPLEXITY OR PERFORMANCE OF THE ORGANIZATION WILL WARRANT A SIMILAR LEVEL OF COMPENSATION. PITCHER STREET REALTY LLC OWNED 100% BY A GROUP OF SENIOR MANAGERS OF PAL 535796 A GROUP OF SENIOR MANAGERS OF PAL OWNS 100% OF PITCHER STREET REALTY, LLC (PITCHER), WHICH RENOVATED AND RESTORED A HISTORICALLY SIGNIFICANT BUILDING IN DANGER OF DESTRUCTION THAT PAL BEGAN TO OPERATE OUT OF AS ITS PRIMARY OFFICE IN 2013. THE RESTORATION TOOK PLACE DURING 2011 AND 2012, AND DURING THAT PROCESS, PAL PROVIDED A CONSTRUCTION LOAN TO PITCHER. AT THE TIME OF PAL'S OCCUPANCY (1/1/2013), $2,600,000 OF THE CONSTRUCTION LOAN WAS CONVERTED INTO A 20-YEAR MORTGAGE LOAN WITH AN INTEREST RATE OF 5%. THE REMAINING PORTION OF THE CONSTRUCTION LOAN IS BEING PAID DOWN AS CASH FLOWS PERMIT. PAL ALSO LEASES THE PROPERTY FROM PITCHER. DURING 2024, PAYMENTS WERE MADE BETWEEN PAL AND PITCHER IN ACCORDANCE WITH THE LOAN AND LEASE AGREEMENTS. ALL TRANSACTIONS RELATED TO THE LOANS AND LEASE WERE DISCUSSED AND APPROVED BY THE BOARD OF DIRECTORS IN ACCORDANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IN ADVANCE OF SIGNING, BASED ON COMPARABLE MARKET DATA. 0 JENNIFER COX FAMILY MEMBER OF PRESIDENT 163735 SALARY AND BENEFITS FOR CHIEF FINANCIAL OFFICER OF PAL. THE RETENTION OF A FAMILY MEMBER OF THE PRESIDENT AS THE CHIEF FINANCIAL OFFICER OF PAL IS A RELATED PARTY TRANSACTION APPROVED IN ACCORDANCE WITH PAL'S CONFLICT OF INTEREST POLICY. 0 FORM 990, PART VI, SECTION A, LINE 2 DEBORAH COX, PRESIDENT, AND JENNIFER COX, CHIEF FINANCIAL OFFICER, ARE SISTERS. THE FULL BOARD OF DIRECTORS IS AWARE OF THIS FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE EXTERNAL AUDITORS AND REVIEWED BY THE PRESIDENT AND CHIEF FINANCIAL OFFICER. ONCE THE PRESIDENT AND CHIEF FINANCIAL OFFICER ARE SATISFIED WITH THE FORM, IT IS FINALIZED AND SENT TO ALL BOARD MEMBERS ELECTRONICALLY. THE BOARD REVIEWS IT AT THE SUBSEQUENT BOARD MEETING. ANY QUESTIONS OR CHANGES PROPOSED BY MEMBERS OF THE BOARD ARE REVIEWED, AND IF CHANGES ARE MADE, A FINAL VERSION IS DISTRIBUTED TO THE BOARD PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES ALL TRANSACTIONS WITH A POTENTIAL CONFLICT OF INTEREST TO BE IDENTIFIED FOR DISCUSSION AND ACTION BY THE BOARD. FIRST A DETERMINATION IS MADE AS TO WHETHER THE POTENTIAL TRANSACTION IN FACT DOES CONTAIN A CONFLICT OF INTEREST. IF IT DOES, THE BOARD REQUIRES DETAILS OF THE POTENTIAL TRANSACTION INCLUDING COMPARATIVE INFORMATION FROM UNRELATED PARTIES AND, AFTER DISCUSSION, VOTES TO APPROVE OR NOT APPROVE THE POTENTIAL TRANSACTION. ANNUALLY, OFFICERS, DIRECTORS AND KEY EMPLOYEES REVIEW THE CONFLICT OF INTEREST POLICY AND CONFIRM THAT THEY HAVE READ THE POLICY AND REPORTED ALL TRANSACTIONS WITH A POTENTIAL CONFLICT IN ACCORDANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE ENTIRE BOARD OF DIRECTORS MEETS TO DISCUSS THE PAST PERFORMANCE OF THE PRESIDENT AND ESTABLISH HER COMPENSATION GOING FORWARD. IN PREPARATION FOR THIS MEETING, THE BOARD IS PROVIDED WITH COMPARATIVE SALARY INFORMATION FROM ORGANIZATIONS THAT ARE CLOSELY SIMILAR TO PAL AND THE RATE OF INFLATION SINCE THE LAST SALARY ADJUSTMENT FROM AN INDEPENDENT PARTY OR PARTIES. A MOTION IS MADE AND THE COMPENSATION IS VOTED UPON BY THE BOARD WITH THE PRESIDENT ABSTAINING AND PHYSICALLY NOT PRESENT FOR THE DELIBERATIONS. LINE 15B: THE PRESIDENT PROVIDES A LIST OF THE KEY EMPLOYEES OF THE ORGANIZATION TO THE BOARD TOGETHER WITH THE SALARY THAT HAS BEEN ESTABLISHED BY MANAGEMENT FOR THESE EMPLOYEES AND ANY BONUSES BASED ON PERFORMANCE. THE BOARD IS NOT REQUIRED TO APPROVE THIS LEVEL OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS ORGANIZING OR GOVERNING DOCUMENTS, ITS CONFLICT OF INTEREST POLICY OR ITS FINANCIAL STATEMENTS GENERALLY AVAILABLE TO THE PUBLIC. CERTAIN REGULATORY AND RATE-SETTING AGENCIES OF STATE AND LOCAL GOVERNMENTS REQUEST THIS INFORMATION AND IT IS PROVIDED UPON REQUEST.