2025-01-21T13:41:46-08:00 2024-06-30 521861549 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY 204 GLEN BURNIE MD 21061 990 2023-07-01 521855663 POWELL RECOVERY CENTER INC POWE 4102761773 14 SOUTH BROADWAY BALTIMORE MD 21231 KIM WIREMAN PRESIDENT AND CEO 4102761773 2025-01-21 true true Jay R Kapadia CPA P00804015 4107662645 2023 2024-10-15 13:58:12Z KIM WIREMAN 14 SOUTH BROADWAY BALTIMORE MD 21231 19281276 false X www.prcinc.org X 1993 MD POWELL RECOVERY CENTER, INC. PROVIDES QUALITY TREATMENT FOR BEHAVIORAL HEALTHCARE TO PUBLIC HEALTH CLIENTS, INCLUDING CRISIS MANAGEMENT AND TREATMENT ON DEMAND TO PUT RECOVERY WITHIN REACH. 9 6 271 0 0 0 41650 1204019 16805861 17591380 115084 361452 102616 16962595 19259467 0 0 10481845 10876219 0 0 4263082 4948377 14744927 15824596 2217668 3434871 20436661 23413855 5852179 5172123 14584482 18241732 POWELL RECOVERY CENTER, INC. PROVIDES QUALITY TREATMENT FOR BEHAVIORAL HEALTHCARE TO PUBLIC HEALTH CLIENTS, INCLUDING CRISIS MANAGEMENT AND TREATMENT ON DEMAND TO PUT RECOVERY WITHIN REACH. false false 12529907 0 17591380 Powell Recovery Center is a center for alcohol and drug treatment within the Baltimore city area. Our staff of mental health and substance abuse professionals stand by ready to provide immediate treatment. Most clients will be scheduled for admissions within 24-72 hours after the first call to Powell. Powell Recovery Center strives to make a positive impact on the areas they work by providing strict guidelines for their clients. 12529907 true false false false false false false false false false true false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 33 0 271 true false false false false false false false false false false X 9 6 false false false false false false false true true false false true true true true true true true true false MD X MICHAEL FREY 4102761773 14 SOUTH BROADWAY BALTIMORE MD 21231 KIM WIREMAN LCSW-C PRESIDENT/CEO 40.00 X X 175621 0 17257 LISA REICHARD DOCTOR 40.00 X 170880 0 0 KIMBERLY D SMITH CHIEF OPERATING OFFICER 40.00 X X 153048 0 9835 CHINYERE UMEZURIKE EMPLOYEE 40.00 X 166878 0 1915 MARIE RAMSEY WILLIAMS EMPLOYEE 40.00 X 144344 0 7859 ROBERT GARDNER EMPLOYEE 40.00 X 130505 0 7427 MARICELA CAST EMPLOYEE 40.00 X 115832 0 15948 RICHARD HOLT EMPLOYEE 40.00 X 114707 0 8878 FAYTHE JOHNSON EMPLOYEE 40.00 X 117288 0 1910 RODNEY HORTON AUDIT MEMBER 1.00 X 0 0 0 MARIANA IZRAELSON PSYD NOMINATING CHAIR 1.00 X 0 0 0 JAN GRYCZYNSKI PHD COMPENSATION CHAIR 1.00 X 0 0 0 STANLEY HOLZMAN AUDIT CHAIR 1.00 X X 0 0 0 GARY A SHUTE NOMINATING MEMBER 1.00 X X 0 0 0 MICHAEL FREY CONTROLLER/AUDIT MEMBER 40.00 X 0 0 0 DONNIE MISSOURI BOARD MEMBER 1.00 X 0 0 0 1289103 0 71029 9 false true false NETSMAT TECHNOLOGIES 11100 NALL AVE LEAWOOD KS 66211 CONTRACTOR 245882 ROSENBERG MARTIN GREENBERG 25 S CHARLES ST BALTIMORE MD 21201 LEGAL SERVICES 158016 DEFENSE FIRE PROTECTION PO BOX 1236 GLEN BURNIE MD 21061 CONTRACTOR 124449 SYSCO BALTIMORE 8000 DORSEY RUN RD JESSUP MD 20794 CONTRACTOR 121276 4 X 1195251 8768 1204019 PROGRAM INCOME 621420 17591380 0 0 17591380 383261 0 383261 0 21809 -21809 -21809 -21809 0 0 MISCELLANEOUS 999999 102616 102616 0 0 102616 19259467 17672187 0 383261 723898 522770 201128 0 9389713 7972663 1417050 0 762608 640591 122017 0 139985 0 139985 0 134300 0 134300 0 554408 0 554408 0 114729 0 114729 0 88544 74377 14167 0 1329427 1329427 0 0 6072 6072 0 0 227406 0 227406 0 507424 426236 81188 0 763519 641356 122163 0 OPERATING LEASE 273442 244424 29018 0 BAD DEBT 243000 243000 0 0 TOXICOLOGY AND MEDICINE 153053 153053 0 0 MEALS EXPENSE 144918 144918 0 0 268150 131020 137130 0 15824596 12529907 3294689 0 1959431 1625565 761641 764701 2857275 2773696 507528 398788 8967034 2560737 5251869 6406297 8888198 11418176 210719 26632 20436661 23413855 874105 986943 1347713 0 3383734 4105739 246627 79441 5852179 5172123 X 14584482 18241732 14584482 18241732 20436661 23413855 3434871 222379 X true X false true false X 0 0 14959 778085 6034 7891 1195251 2002220 17311396 17532326 19061125 16805861 17591380 88302088 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17326355 18310411 19067159 16813752 18786631 90304308 7245 6875 0 0 0 14120 0 0 0 0 0 0 7245 6875 0 0 0 14120 90290188 51018 16894 12910 46035 383261 510118 0 0 0 0 0 0 51018 16894 12910 46035 383261 510118 0 0 0 0 0 0 0 0 0 0 0 90814426 0.99420 0.99800 0.00560 0.00190 X 0 1773126 1773126 6751621 2185118 4566503 332914 298215 34699 109373 77404 31969 6406297 CAPITAL LEASE PAYABLE 79441 79441 X Pt X, Line 2 The Center adopted the recommendations of the Financial Accounting Standards Board (FASB) in its Accounting Standards Codification (ASC) for Accounting of Uncertainty in Income Taxes without any material effect to the financial statements. These recommendations clarify the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the financial statements. They also provide guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. Powell Recovery Center, Inc. has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Center believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Centers financial condition, results of operations or cash flows. Accordingly, the Center has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2024. The Centers returns remain open for three years for federal and state examinations. X X X X false false false false false false false false false KIM WIREMAN LCSW-C 175621 0 0 0 0 0 17257 0 0 0 192878 0 0 0 LISA REICHARD 170880 0 0 0 0 0 0 0 0 0 170880 0 0 0 KIMBERLY D SMITH 153048 0 0 0 0 0 9835 0 0 0 162883 0 0 0 CHINYERE UMEZURIKE 166878 0 0 0 0 0 1916 0 0 0 168794 0 0 0 MARIE RAMSEY WILLIAMS 144344 0 0 0 0 0 7859 0 0 0 152203 0 0 0 Pt VI, Line 12c THE BOARD AND OFFICERS ARE TRAINED ON CONFLICTS, AND THE ISSUE IS DISCUSSED AT LEAST ONCE A MONTH AT MANAGEMENT EXECUTIVE MEETINGS. Pt VI, Line 11b THE AUDIT COMMITTEE OF THE ORGANIZATION REVIEWS THE FORM 990 BEFORE IT IS FILED. THE PRESIDENT/CEO THEN REVIEWS AND SIGNS BEFORE FILING. Pt VI, Line 15a FOR EXECUTIVE STAFF, COMPARABLE DATA IS COLLECTED FROM THE GUIDESTARS NONPROFIT COMPENSATION REPORT WHICH HAS A WEALTH OF DATA BY PERCENTILE AND BY BUDGET SIZE, BY JOB TITLE, GENDER, NONPROFIT ORGANIZATION TYPE, STATE AND CITY. THIS MATERIAL IS COMPILED BY THE CEO ALONG WITH THE PERFORMANCE REVIEW FOR THE POSITION. THE COMPENSATION DATA FROM GUIDESTAR ACCOMPANIES AN OVERVIEW OF THE DATA AND THE RATIONAL FOR THE REQUESTED INCREASE. THE PERFORMANCE REVIEW FORMAT WAS APPROVED AND PROVIDED BY THE INDEPENDENT BOARD MEMBERS. PRIOR TO SUBMISSION TO THE BOARD, THE CEO REVIEWS THE PROPOSED INCREASE FOR EXECUTIVE STAFF WITH THE CONTROLLER AND WITH CONSENSUS, THE CEO THEN FORWARDS THE OVERVIEW, PERFORMANCE REVIEW AND COMPENSATION DATA TO THE BOARD COMPENSATION COMMITTEE AND CHAIRMAN (ALL INDEPENDENT BOARD MEMBERS). THE COMPENSATION COMMITTEE APPROVES AND THEN MOVES THE PROPOSED INCREASE TO THE INDEPENDENT MEMBERS OF THE BOARD. THE FULL BOARD THEN VOTES TO APPROVE/DISAPPROVE THE PROPOSED INCREASE. THE ACTION OF THE INDEPENDENT BOARD REGARDING EXECUTIVE SALARIES IS DOCUMENTED BY EMAIL APPROVALS AS WELL AS THE CORPORATE SECRETARY IN THE BOARD MINUTES WHEN THE BOARD CONFIRMS AT THE NEXT BOARD MEETING THE SALARY INCREASE WAS APPROVED VIA EMAIL. THE CONTROLLER IS A BOARD MEMBER. ALL THE MATERIAL INCLUDING COMPENSATION DATA AND THE WRITTEN BOARD APPROVAL BY INDEPENDENT BOARD MEMEBERS IS KEPT BY THE CORPORATE SECRETARY ONSITE AT POWELL RECOVERY CENTER. Pt VI, Line 15b FOR ALL OTHER SALARIES OTHER THAN EXECUTIVE SALARIES, ALL CHANGES TO SALARY OR HOURLY RATE MUST BE APPROVED IN ADVANCE BY A POWELL RECOVERY CENTER EXECUTIVE. THE AUTHORIZED MANAGER THEN SUBMITS A STANDARDIZED EMAIL. THE FOLLOWING MUST BE COPIED INTO THE EMAIL OR PAYROLL WILL NOT ACT ON THE EMAIL. THOSE WHO MUST BE INCLUDED: CEO, COO, AND CONTROLLER. NEW JOB TITLES THAT CONSTITUTE A CHANGE IN SKILL LEVEL OR TASK, AND REQUIRE A COMMENSURATE INCREASE IN THE HOURLY RATE/SALARY ARE ANALYZED USING COMP DATA FROM THE INTERNET:INDEED, GLASSDOOR,SALARY.COM, DOL BLS, AND OTHER STABLE COMPENSATION DATA SOURCES THEN ARE REVIEWED BY JOB DESCRIPTIONS/DUTIES AND LOCATION. FOR ADJUSTMENTS TO POWELL RECOVERY, SUCH AS AN INCREASE IN THE OVERALL MINIMUM HIRING RATE, POWELL RECOVERY WOULD NOT SEEK COMPENSATION DATA. A SPREADSHEET OF ALL PROPOSED INCREASES TO A BASE RATE OF PAY AFFECTED BY SUCH AN INCREASE WOULD BE COMPILED AND REVIEWED BY THE CEO, COO, CONTROLLER AND ASSISTANT CONTROLLER FOR APPROVAL. POWELL RECOVERY CENTER HAS A SERIES OF JOB TITLES FOR COUNSELORS, CLINICIANS, HOUSE MONITORS THAT ARE REGULATED BY INTERNALLY PREDETERMINED RATES FOR HIRING AND FOR INCREASES. FIRST YEAR LICENSED GRADUATE CLINICIANS ASSIGNED TO GENERAL DIRECT SERVICE ARE ALL HIRED AT A STANDARD PER HOUR RATE AND RECEIVE A SECOND YEAR INCREASE AT A STANDARD RATE PER HOUR. THESE STANDARD HOURLY RATES HELP POWELL RECOVERY CENTER MANAGE PAYROLL AND EQUITY. POWELL RECOVERY CENTER EXECUTIVE MANAGEMENT REVIEWS THE ENTIRE POWELL RECOVERY CENTER PAYROLL ANNUALLY FOR INCREASES AND EQUITY. THE PAYROLL IS REVIEWED BY JOB TITLE, DEPARTMENT, HIRE DATE AND HOURLY RATE/SALARY TO ENSURE STANDARD RATES HAVE BEEN PROPERLY IMPLEMENTED, DOL STATUS IS CORRECT, EQUITY ACROSS JOB TITLES AND ACROSS THE COMPANY FOR SIMILARLY SKILLED JOBS IS IN PLACE. ANY EQUITY ADJUSTMENTS OR STANDARD INCREASES ARE NOTED ON THE SPREADSHEET AND REVIEWED IN TOTAL BY THE CEO, COO AND THE CONTROLLER. THE BOARD COMPENSATION COMMITTEE ALSO REVIEWED THE ENTIRE PRC PAYROLL IN FY24. THE PAYROLL WAS REVIEWED BY JOB TITLE, DEPARTMENT, HOURLY RATE/SALARY AND DOL STATUS TO KEEP THE BOARD INFORMED OF THE PRC PAYROLL EQUITY AND PAY LEVELS.