2020-12-02T05:47:55-08:00 2020-06-30 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY STE 204 GLEN BURNIE MD 21061 990 2019-07-01 521855663 POWELL RECOVERY CENTER INC POWE 4102761773 14 SOUTH BROADWAY BALTIMORE MD 21231 KIM WIREMAN PRESIDENT AND CEO 4102761773 2020-12-01 true Jay R Kapadia CPA P00804015 4107662645 2019 2022-09-23 18:48:47Z KIM WIREMAN 14 SOUTH BROADWAY BALTIMORE MD 21231 17380757 false X www.prcinc.org X 1993 MD POWELL RECOVER CENTER, INC. PROVIDES QUALITY TREATMENT FOR BEHAVIORAL HEALTHCARE TO PUBLIC HEALTH CLIENTS, INCLUDING CRISIS MANAGEMENT AND TREATMENT ON DEMAND TO PUT RECOVERY WITHIN REACH. 8 5 483 0 0 0 14959 16287792 17336322 19775 29476 0 16307567 17380757 0 0 0 0 10269079 11819741 0 0 4496270 4773335 14765349 16593076 1542218 787681 6337532 11774509 2060720 6710016 4276812 5064493 POWELL RECOVER 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 13586215 0 17311396 Powell Recovery Center is a center for alcohol and drug treatment within the Baltimore city area. Their 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. 13586215 true true false true false false false false false false true false false false true true 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 81 0 483 true false false false false false false false false false false X 8 5 false false false false false false false true true false false true true true true true true true true false MD X X MICHAEL FREY 4102761773 14 SOUTH BROADWAY BALTIMORE MD 21231 PAULETTE HILL PHYSICIAN 20.00 X 227543 0 0 LISA REICHARD PHYSICIAN 32.00 X 179040 0 0 KIM WIREMAN PRESIDENT/CEO 40.00 X X 153269 0 3900 STEVEN LEE TIEDEMANN CHIEF BUSINESS OFFICER/SECRETARY OF BOARD 40.00 X X 153660 0 0 CHINYERE UMEZURIKE EMPLOYEE 40.00 X 144354 0 0 FRANK DIGGS ADVANCED PRACTICE RN 40.00 X 124553 0 1950 PATRICIA O'HORA PHYSICIAN 32.00 X 121799 0 4308 KIMBERLY D SMITH CHIEF OPERATING OFFICER 40.00 X X 121422 0 2860 JAN GRYCZYNSKI PHD BOARD MEMBER 1.00 X 0 0 0 STANLEY HOLZMAN AUDIT CHAIRMAN 1.00 X X 0 0 0 ROSALIND LAWRENCE LCSW-C BOARD MEMBER 1.00 X 0 0 0 REV DR VANESSA BOOTH VICE CHAIRPERSON 1.00 X X 0 0 0 GARY A SHUTE CHAIRMAN 1.00 X X 0 0 0 1225640 0 13018 8 false true false GREGORY ROSS 222 N CHARLES ST STE 101B BALTIMORE MD 21201 INDEPENDENT PHYSICIAN 173062 1 14959 14959 PROGRAM INCOME 621420 17311396 0 0 BRIDGE RENT 621420 24926 0 0 17336322 29476 0 29476 17380757 17336322 0 29476 440476 128052 312424 0 9916054 8567275 1348779 0 649735 549936 99799 0 813476 683320 130156 0 37965 0 37965 0 85328 0 85328 0 237752 87328 150424 0 92740 0 92740 0 173231 145514 27717 0 1838977 1838977 0 0 18922 18922 0 0 85960 0 85960 0 324749 272789 51960 0 848516 712753 135763 0 AUTOMOBILE EXPENSES 214420 214420 0 0 MEALS 189967 189967 0 0 MISCELLANEOUS 177284 48463 128821 0 REPAIRS AND MAINTENANCE 142874 0 142874 0 304650 128499 176151 0 16593076 13586215 3006861 0 1000224 2473527 2019866 3719749 1429199 1892069 331605 233503 5284079 1828418 1556638 3455661 6337532 11774509 638908 645198 671051 1263030 2140667 0 2482136 158782 770964 2060720 6710016 X 4276812 5064493 4276812 5064493 6337532 11774509 787681 X true X false true false X 0 0 0 0 0 14959 14959 0 13424588 16271867 17311396 47007851 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13424588 16271867 17326355 47022810 0 0 0 7245 7245 0 0 0 0 0 0 0 0 7245 7245 47015565 0 4078 37726 51018 92822 0 0 0 0 0 0 4078 37726 51018 92822 0 0 0 0 0 47115632 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 3947 false false 3947 Pt II-B Line 1 (g): POWELL RECOVERY PAID TO LOBBY WITH LOCAL OFFICIALS IN REGARDS TO REAL ESTATE ZONING REGULATIONS IN ORDER TO EXPAND THEIR PROGRAM INTO SURROUNDING NEIGHBORHOODS. 0 631051 631051 3245098 1261216 1983882 1266794 460155 806639 141136 107047 34089 3455661 CAPITAL LEASE PAYABLE 770964 770964 X Pt X, Line 2 Powell Recovery Center, Inc. is a not-for-profit organization classified as a 501(c)(3) organization under the Internal Revenue Code. Income that is not related to exempt purposes, less applicable deductions, is subject to federal and state income taxes. Management represents the Center did not have any unrelated business income for the year ended June 30, 2020. The Center is not classified as a private foundation by the Internal Revenue Service. 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 Center's 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, 2020. The Center's returns remain open for three (3) years for federal and state examinations. On September 15, 2017, the Center received its tax determination letter as a not-for-profit organization exempt from Federal income taxes under section 501(c)(3) of the Internal Revenue Code, and is recognized as such by the Internal Revenue Service. The letter dated the effective date of the new tax-exempt status as June 20, 2017. The Center filed a tax return as a tax-exempt organization for the period of June 20 to June 30, 2017. X X X X false false false false false false false false false PAULETTE HILL 227543 0 0 0 0 0 0 0 0 0 227543 0 0 0 LISA REICHARD 179040 0 0 0 0 0 0 0 0 0 179040 0 0 0 KIM WIREMAN 153269 0 0 0 0 0 0 0 3900 0 157169 0 0 0 STEVEN LEE TIEDEMANN 153660 0 0 0 0 0 0 0 0 0 153660 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 EXECUTIVE DIRECTOR THEN REVIEWS AND SIGNS BEFORE FILING. Pt VI, Line 15a FOR EXECUTIVE STAFF, COMPARABLE DATA IS COLLECTED FROM THE GUIDESTAR'S 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 AN INDEPENDENT CONTRACTOR ON A MONTHLY RATE APPROVED BY THE CEO. 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, CBO, 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 OUTSIDE DATA SOURCES, THEN ARE REVIEWED BY JOB DESCRIPTIONS/DUTIES AND LOCATION. TYPICALLY AGREEMENT WITH TWO BUT PREFERABLY THREE DIFFERENT SIMILAR JOBS/WAGES ARE USED AS WELL AS AN OVERVIEW ANALYZING THE COMPENSATION DATA AND DISCUSSING THE NEW JOB TITLES. 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 AN EXECUTIVE FOR APPROVAL. POWELL RECOVERY CENTER HAS A SERIES OF JOB TITLES FOR COUNSELORS, CLINICIANS, HOUSE MONITORS THAT ARE REGULATED BY PREDETERMINED RATES FOR HIRING AND FOR INCREASES. STANDARD HOURLY RATES HELP POWELL RECOVERY CENTER MANAGE PAYROLL AND EQUITY. POWELL RECOVERY CENTER HAS A SERIES OF JOB TITLES FOR COUNSELORS, CLINICIANS, AND HOUSE MONITORS THAT ARE REGULATED BY PREDETERMINED RATES FOR HIRING AND FOR INCREASES. 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. ANY EQUITY ADJUSTMENTS OR STANDARD INCREASES ARE NOTED ON THE SPREADSHEET AND REVIEWED IN TOTAL BY ALL EXECUTIVES. THE ENTIRE POWELL RECOVERY CENTER PAYROLL LISTING ALL EMPLOYEES (EXCEPT THE THREE EXECUTIVES) BY DEPARTMENTS, JOB TITLE, HOURLY RATE AND INCLUDING OTHER BASIC DATA SUCH AS HIRE DATE AND FLSA STATUS ARE SENT TO THE POWELL RECOVERY BOARD COMPENSATION COMMITTEE ANNUALLY. THE COMPENSATION COMMITTEE REVIEWS THE ENTIRE PAYROLL, ASKS ANY QUESTIONS AND REPORTS TO THE FULL BOARD AT THE NEXT BOARD MEETING THAT THE REVIEW HAS COMPLETED. THE DOCUMENTATION OF THE ANNUAL COMPENSATION COMMITTEE REVIEW OF PAYROLL IS MAINTAINED BY THE POWELL RECOVERY CENTER SECRETARY AT POWELL RECOVERY AND REPORTED IN THE BOARD MINUTES.