STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

PARALYZED VETERANS OF AMERICA SPINAL CORD RESEARCH FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PARALYZED VETERANS OF AMERICA SPINAL CORD RESEARCH FOUNDATION (EIN 52-1064398)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-27
IRS object ID
202601179349301100
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-04-27T09:23:28-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 800NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521064398EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PARALYZED VETERANS OF AMERICABusinessNameLine1Txt
Business Name Line2SPINAL CORD RESEARCH FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPARABusinessNameControlTxt
Phone8004248200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11875 EYE STREET NW 1100AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHERYL TOPPINGPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone8004248200PhoneNum
Signature2026-04-27SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD J LOCASTRO CPAPreparerPersonNm
PTINP00288314PTIN
Phone3019519090PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1PVA RESEARCH FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerROBERT THOMASPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11875 EYE STREET NW 1100AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,170,672GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption1317GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PVA.ORG/RESEARCHWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1976FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,310,916PYContributionsGrantsAmt
CY Contributions Grants$117,010CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$80,927PYInvestmentIncomeAmt
CY Investment Income$244,842CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,391,843PYTotalRevenueAmt
CY Total Revenue$361,852CYTotalRevenueAmt
PY Grants And Similar Paid$966,171PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,060,171CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses-$99,994PYOtherExpensesAmt
CY Other Expenses-$61,184CYOtherExpensesAmt
PY Total Expenses$866,177PYTotalExpensesAmt
CY Total Expenses$998,987CYTotalExpensesAmt
PY Revenues Less Expenses$525,666PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$637,135CYRevenuesLessExpensesAmt
Total Assets BOY$4,837,986TotalAssetsBOYAmt
Total Assets EOY$4,529,044TotalAssetsEOYAmt
Total Liabilities BOY$736,116TotalLiabilitiesBOYAmt
Total Liabilities EOY$896,162TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,101,870NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,632,882NetAssetsOrFundBalancesEOYAmt
MissionSEE SCHEDULE O.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$985,129ExpenseAmt
Grant$1,060,171GrantAmt
DescPROVIDE 24 MONTH GRANTS RELATED TO SPINAL CORD INJURY AND/OR DISEASE IN BASIC SCIENTIFIC RESEARCH, APPLIED CLINICAL CARE, AND ASSISTIVE TECHNOLOGIES. GRANTS FOCUS ON INNOVATIVE INVESTIGATIONS AND POST-DOCTORAL FELLOWSHIPS. GRANT AWARDS ARE MADE BASED ON SCIENTIFIC MERIT AND MISSION.Desc
Total Program Service Expenses$985,129TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTXStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHERYL TOPPINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8004248200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11875 EYE STREET NW 1100AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ROBERT THOMAS
CHAIRMAN4.0044.00Yes (X)Yes (X)$0$126,615$7,597
PETER AXELSON
BOARD MEMBER4.00Yes (X)$0$0$0
RORY A COOPER
BOARD MEMBER4.00Yes (X)$0$0$0
KENNETH C CURLEY
BOARD MEMBER4.00Yes (X)$0$0$0
CHERYL LEWIS
BOARD MEMBER4.0020.00Yes (X)$0$0$0
EDUARDO TINOCO
BOARD MEMBER4.00Yes (X)$0$0$0
MATTHEW MICKUNAS
BOARD MEMBER4.0020.00Yes (X)$0$0$0
COL DANIEL DUDEK
BOARD MEMBER4.00Yes (X)$0$0$0
CHERYL TOPPING
TREASURER4.0044.00Yes (X)$0$242,519$46,288
SHAUN CASTLE
EXECUTIVE DIRECTOR4.0044.00Yes (X)$0$217,158$43,640
LINDSAY PERLMAN
SECRETARY (FROM 7/24)4.004.00Yes (X)$0$98,598$18,237
CHERYL VINES
SECRETARY (UNTIL 6/24)4.004.00Yes (X)$0$81,675$3,873
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$766,565TotReportableCompRltdOrgAmt
Total Other Compensation$119,635TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$20,384FederatedCampaignsAmt
All Other Contributions$96,626AllOtherContributionsAmt
Total Contributions$117,010TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$95,988TotalRevenueColumnAmt
Exclusion$95,988ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$957,674SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$808,820SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$148,854SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$148,854TotalRevenueColumnAmt
Exclusion$148,854ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$361,852TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$244,842ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$860,171TotalAmt
Program Services$860,171ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$200,000TotalAmt
Program Services$200,000ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$12,057TotalAmt
Management And General$12,057ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,286TotalAmt
Management And General$1,286ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
DUES, LICENSING AND SUB$515$515
RETURN OF UNUSED GRANTS-$75,042-$75,042

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$998,987TotalAmt
Program Services$985,129ProgramServicesAmt
Management And General$13,858ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,466,420BOYAmt
EOY$1,095,850EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$42,790BOYAmt
EOY$52,062EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$53,757BOYAmt
EOY$2,500EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,253,212BOYAmt
EOY$3,344,872EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$21,807BOYAmt
EOY$33,760EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,837,986BOYAmt
EOY$4,529,044EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$175BOYAmt
EOY$0EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$735,941BOYAmt
EOY$896,162EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$736,116BOYAmt
EOY$896,162EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,101,870BOYAmt
EOY$3,632,882EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,101,870BOYAmt
EOY$3,632,882EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,837,986BOYAmt
EOY$4,529,044EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$637,135ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$168,147NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$283,654CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,494,919CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$944,382CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,310,916CurrentTaxYearMinus1YearAmt
Current Tax Year$117,010CurrentTaxYearAmt
Total$4,150,881TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$283,654CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,494,919CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$944,382CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,310,916CurrentTaxYearMinus1YearAmt
Current Tax Year$117,010CurrentTaxYearAmt
Total$4,150,881TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$731,056SubstantialContributorsTotAmt
Public Support Total170$3,419,825PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,685CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$63,486CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$65,882CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$83,107CurrentTaxYearMinus1YearAmt
Current Tax Year$95,988CurrentTaxYearAmt
Total$366,148TotalAmt
FieldValueIRS element (for citing)
Total Support$4,517,029TotalSupportAmt
Public Support CY1700.75710PublicSupportCY170Pct
Public Support PY1700.75690PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$693,687TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$168,147NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$175,745DonatedServicesAndUseFcltsAmt
Revenue Not Reported$343,892RevenueNotReportedAmt
Revenue Subtotal$349,795RevenueSubtotalAmt
Investment Expenses Not Incld$12,057InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$12,057RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$361,852TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,162,675TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$175,745DonatedServicesUseFcltsAmt
Expenses Not Reported$175,745ExpensesNotReportedAmt
Expenses Subtotal$986,930ExpensesSubtotalAmt
Investment Expenses Not Incld2$12,057InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$12,057ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$998,987TotalExpensesPerForm990Amt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionNORTH AMERICARegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedGRANTS TO RECIPIENTS LOCATED IN REGIONTypeOfActivitiesConductedTxt
Region Total Expenditures$200,000RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$200,000SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$200,000TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionNORTH AMERICARegionTxt
Purpose Of GrantRESEARCHPurposeOfGrantTxt
Cash Grant$200,000CashGrantAmt
Manner Of Cash DisbursementACH WIRE TRANSFERMannerOfCashDisbursementTxt
Non Cash Assistance$0NonCashAssistanceAmt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationONCE GRANTS ARE AWARDED, THE FOUNDATION AND THE GRANTEE COMPLETE AN ACKNOWLEDGEMENT FORM IN WHICH THE GRANTEE AGREES TO FOLLOW THE POLICIES AND PROCEDURES OF THE FOUNDATION. FOR ALL GRANTS THERE IS AN INTERIM REPORT THAT IS DUE, AND A FINAL REPORT THAT IS DUE THAT COMPARES HOW THE GRANT FUNDS ARE SPENT AS COMPARED TO BUDGET. FOR THE INTERIM REPORT, ADDITIONAL FUNDS WILL BE PROVIDED TO THE GRANTEE IF THE FOUNDATION BELIEVES THE FUNDS ARE BEING SPENT IN ACCORDANCE WITH THE GRANT APPLICATION. THERE IS A WITHHOLDING OF 10% OF THE GRANT AWARD THAT IS PAID UPON SATISFACTORY COMPLETION OF THE FINAL REPORT.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (5 entries)

Address Line1USAddress/AddressLine1TxtAddress Line2USAddress/AddressLine2TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
UNIVERSITY OF COLORADO DENVER
MS F428 AMC BLDG 500 13001 E 17THPL RM W1124AURORACO80045846000555501(C)(3)$200,000$0RESEARCH
THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ILLINOIS
506 S WRIGHT ST 209 HAB MC 339URBANAIL61801376000511501(C)(3)$200,000$0RESEARCH
UNIVERSITY OF CINCINNATI
2600 CLIFTON AVECINCINNATIOH45221316000989501(C)(3)$199,797$0RESEARCH
THE REGENTS OF THE UNIVERSITY OF CALIFORNIA SAN FRANCISCO
1855 FOLSOM ST SUITE 425SAN FRANCISCOCA94143946036493501(C)(3)$150,000$0RESEARCH
NORTHWESTERN UNIVERSITY
633 CLARK STREETEVANSTONIL60208362167817501(C)(3)$110,374$0RESEARCH
FieldValueIRS element (for citing)
Total501c3 Org5Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationONCE GRANTS ARE AWARDED, THE FOUNDATION AND THE GRANTEE COMPLETE AN ACKNOWLEDGMENT FORM IN WHICH THE GRANTEE AGREES TO FOLLOW THE POLICIES AND PROCEDURES OF THE FOUNDATION. FOR ALL GRANTS THERE IS AN INTERIM REPORT THAT IS DUE, AND A FINAL REPORT THAT IS DUE, THAT COMPARES HOW THE GRANT FUNDS ARE SPENT AS COMPARED TO BUDGET. FOR THE INTERIM REPORT, ADDITIONAL FUNDS WILL BE PROVIDED TO THE GRANTEE IF THE FOUNDATION BELIEVES THE FUNDS ARE BEING SPENT IN ACCORDANCE WITH THE GRANT APPLICATION. THERE IS A WITHHOLDING OF 10% OF THE GRANT AWARD THAT IS PAID UPON SATISFACTORY COMPLETION OF THE FINAL REPORT.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CHERYL TOPPING
TREASURER$0$234,427$0$8,092$0$0$0$14,291$0$31,997$0$288,807$0$0
SHAUN CASTLE
EXECUTIVE DIRECTOR$0$200,403$0$16,755$0$0$0$12,392$0$31,248$0$260,798$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationPVA RESEARCH FOUNDATION DOES NOT HAVE ITS OWN STAFF AND RELIED ON PVA, A RELATED ORGANIZATION, TO DETERMINE COMPENSATION. PVA USED THE FOLLOWING METHODS TO DETERMINE COMPENSATION: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 1:PVA RESEARCH FOUNDATION INC., A NON-PROFIT ORGANIZATION FOUNDED IN WASHINGTON, DC IN 1976, IS CONTROLLED BY THE PARALYZED VETERANS OF AMERICA ("PVA"), A NATIONAL ORGANIZATION CHARTERED BY THE U.S. CONGRESS ON AUGUST 11, 1971. PVA RESEARCH FOUNDATION IS OPERATED EXCLUSIVELY FOR THE SCIENTIFIC, CHARITABLE AND EDUCATIONAL PURPOSES OF FURTHERING THE TECHNOLOGICAL ADVANCES IN REHABILITATIVE METHODS AND DEVICES, BASIC CURE, RESEARCH INJURY AND DISEASES AND OTHER AREAS BENEFICIAL TO DISABLED INDIVIDUALS. THE PVA RESEARCH FOUNDATION FUNDS NEUROSCIENTIFIC RESEARCH AIMED AT RESTORING FUNCTION AND IMPROVING THE QUALITY OF LIFE FOR PARALYZED PEOPLE. THE MAJORITY OF THE PVA RESEARCH FOUNDATION'S FINANCIAL, ADMINISTRATIVE AND OPERATING COSTS ARE DONATED FREE OF CHARGE BY PVA; ALMOST 100% OF ALL FUNDS RECEIVED BY THE PVA RESEARCH FOUNDATION ARE SPENT DIRECTLY ON GRANTS THAT FURTHER ITS MISSION.
FORM 990, PART VI, SECTION A, LINE 6THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF PARALYZED VETERANS OF AMERICA, A RELATED ORGANIZATION, ARE THE MEMBERS OF THE CORPORATION.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS OF THE CORPORATION HAVE THE POWER TO APPOINT DIRECTORS THAT ARE NOT OTHERWISE PRE-DETERMINED BY THE BYLAWS OF THE CORPORATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS COMPLETED BY THE OUTSIDE TAX ACCOUNTANTS, GRF, CPAS IN BETHESDA, MD. A DRAFT COPY THE RETURN WAS E-MAILED TO THE BOARD MEMBERS AND OFFICERS. AFTER THE REVIEW AND CORRECTIONS A FINAL COPY OF THE RETURN WAS E-MAILED TO THE BOARD MEMBERS. THE RETURN IS SIGNED BY THE TREASURER (PVA CFO) AND BY GRF.
FORM 990, PART VI, SECTION B, LINE 12CAT PVA RESEARCH FOUNDATION'S FIRST BOARD OF DIRECTOR'S MEETING EACH YEAR BOARD MEMBERS ARE REQUIRED TO SIGN A STATEMENT THAT THEY HAVE READ AND AGREE TO ABIDE BY THE PVA RESEARCH FOUNDATION CONFLICT OF INTEREST POLICY BEFORE THEY ARE CERTIFIED AS DIRECTORS. FURTHERMORE, IF THEY HAVE A CONFLICT THEY MUST REPORT IT. IF A BOARD MEMBER BECOMES AWARE OF A CONFLICT ON ANOTHER MEMBER'S BEHALF, THEY HAVE BEEN INSTRUCTED TO POINT OUT THE CONFLICT TO THE BOARD CHAIR FOR APPROPRIATE INVESTIGATION. WHEN ANY CONFLICT OF INTEREST RELATES TO A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE BOARD OF DIRECTORS OR ITS APPROPRIATE COMMITTEE AND SUCH PERSON SHALL NOT VOTE ON THE MATTER; PROVIDED HOWEVER, THAT ANY DIRECTOR DISCLOSING A CONFLICT OF INTEREST MAY BE COUNTED IN DETERMINING THE PRESENCE OF QUORUM AT A MEETING OF THE BOARD OF DIRECTORS OR COMMITTEE THEREOF. UNLESS REQUIRED TO REMAIN PRESENT DURING THE MEETING, THE PERSON HAVING THE CONFLICT SHALL RETIRE FROM THE ROOM IN WHICH THE BOARD OR ITS COMMITTEE IS MEETING AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. HOWEVER, THAT PERSON SHALL PROVIDE THE BOARD OR COMMITTEE WITH ANY AND ALL RELEVANT INFORMATION.
FORM 990, PART VI, SECTION B, LINE 15THERE ARE NO SALARIES PAID AT THE PVA RESEARCH FOUNDATION. ALL EMPLOYEES ARE PAID BY THE PARALYZED VETERANS OF AMERICA (PVA) WHO DONATE THEIR TIME TO THE PVA RESEARCH FOUNDATION. THE EXECUTIVE DIRECTOR (ED) IS THE TOP OFFICIAL OF PVA. THE PVA BOARD OF DIRECTORS SETS THE COMPENSATION FOR THE ED. PVA HAD A THIRD PARTY REVIEW SALARIES FOR ALL EMPLOYEES IN THE ORGANIZATION AND UPDATED THE SURVEY IN JANUARY 2025. THE RESULTS ARE THEN REVIEWED BY THE PVA EXECUTIVE DIRECTOR AND THE PVA DIRECTOR OF HUMAN RESOURCE MANAGEMENT TO ENSURE COMPLIANCE WITH PVA'S INTERNAL POLICY FOR COMPENSATION. THE PVA EXECUTIVE DIRECTOR AND DIRECTOR OF HUMAN RESOURCE MANAGEMENT APPROVE ALL SALARY CHANGES.
FORM 990, PART VI, SECTION C, LINE 19PVA RESEARCH FOUNDATION POSTS ALL OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE. PVA RESEARCH FOUNDATION ALSO PROVIDES PAPER COPIES UPON WRITTEN REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
PARALYZED VETERANS OF AMERICA
1875 EYE STREET NW 11TH FLOORWASHINGTONDC20006131946868ASSOCIATIONDC501(C)(3)70
PVA SPINAL CORD INJURY EDUCATION & TRAINING FOUNDATION
1875 EYE STREET NW 11TH FLOORWASHINGTONDC20006942733585EDUCATION GRANTSDC501(C)(3)70PARALYZED VETERANS OF AMERICA
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd