Here's how I read this, tell me if I'm wrong:

Company A:
Office Environment: + (Way cool)
Salary: + (same as contract rate)
Bonus potential: None
Benefits: +
Vacation/PTO: 3 weeks
Location: - (90 minutes (is that one way?))
Position type: Worker/Production
Best description: Road warrior resume builder

Company B:
Office Environment: (Not mentioned)
Salary: - (5k less)
Bonus potential: + (15% base salary possible)
Benefits: Unknown
Vacation/PTO: Unknown (should be ~2 weeks - that's normal)
Location: + (within biking distance)
Position type: Worker/Management
Best description: Local long-term career builder

The big question is whether you want to stay in or out of management
in my read of your situation.  For me personally, I was just moved
into a management role with the company I've been at for a while.
It's an interesting transition and one that not every developer will
make well.  You have to ask yourself if that change in perspective is
one you want to make.

As a side, being a contractor you've already seen things from
something of a management position already so it may not be that big
of a switch.  If I were given the option I would personally go with
the smaller company because of the proximity.

That's my tuppence, take it, leave it or feed the birds.

Happy Turkey Day!
Hatton

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