2015-07-29T19:24:54-05:00 2014-12-31 630590670 L Paul Kassouf & Co PC 2208 University Boulevard Birmingham AL 352332393 990 2014-01-01 311639601 M-POWER Ministries M-PO 2055955959 4022 4th Avenue South Birmingham AL 352221923 Lisa Warren Chair 2055955959 2015-07-15 1 David P Kassouf P00047363 2054432500 2014 2016-02-25 16:41:14Z Lisa Warren 4022 4th Avenue South Birmingham AL 35222 757181 0 X www.mpowerministries.org X 1998 AL To provide opportunities for people to break the cycle of poverty through education and health services. 24 24 19 458 0 0 890870 733179 0 0 2 102 10911 8322 901783 741603 0 0 0 0 426822 440104 0 0 95403 465853 302844 892675 742948 9108 -1345 312507 319124 10554 18516 301953 300608 To provide oppurtunities for people to break the cycle of poverty through education and health services. 0 0 391833 M-POWER Medical clinic is the only free medical and dental clinic in Jefferson County, providing acute medical care and dental extractions to the uninsured and underinsured. Volunteers provided 3,482 appointments during 2014. 188302 M-POWER Education Center is an adult-education program that combines traditional academic and vocational instruction with a holistic resources management curriculum where spiritual development is a key focus. Men and women develop the skills and confidence to realize their goals and build a strong foundation for a hopeful future through a Foundation course, GED course, and Career-Readiness course. 580135 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 19 1 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL X Lisa Bryan 2055955959 4022 4th Avenue South Birmingham AL 35222 Ryan Hankins Executive Director 40.00 X 56823 0 0 Lisa Warren CPC Chair 1.00 X X 0 0 0 Teresa Shufflebarger Vice-Chair 1.00 X X 0 0 0 HB Lee CPA Secretary 1.00 X X 0 0 0 Matt DeFore Treasurer 1.00 X X 0 0 0 Kevin Alexander DMD Member 1.00 X 0 0 0 Rowell Ashford Member 1.00 X 0 0 0 Cindy Bembry Member 1.00 X 0 0 0 Kelly Bownes Member 1.00 X 0 0 0 Bart Brown Member 1.00 X 0 0 0 Theodis Buggs Jr MD Member 1.00 X 0 0 0 David Hufham DMD Member 1.00 X 0 0 0 Kathy Houston Member 1.00 X 0 0 0 Margaret Murdock Member 1.00 X 0 0 0 Jay Roberson Member 1.00 X 0 0 0 John Rudolph Member 1.00 X 0 0 0 Susan Sellers Esq Member 1.00 X 0 0 0 William Stewart Esq Member 1.00 X 0 0 0 Linda Stone MD Member 1.00 X 0 0 0 David Walker Member 1.00 X 0 0 0 Hans Watford MD Member 1.00 X 0 0 0 Kathy Whatley Member 1.00 X 0 0 0 Andrew Westmoreland EdD Member 1.00 X 0 0 0 Ernie Woods MD Member 1.00 X 0 0 0 56823 0 0 0 0 0 0 0 63837 669342 34225 733179 200 98 102 102 102 18295 63837 14886 3409 3409 598 594 4 4 Medical records fee 900099 2990 2990 Federal tax credit 900099 1766 1766 153 153 4909 741603 5015 0 3409 X 56822 45458 5682 5682 320977 245957 19484 55536 4270 3584 246 440 23462 17182 591 5689 34573 26646 2629 5298 10398 10398 10567 8432 867 1268 8371 5206 2669 496 10165 8514 1273 378 2464 2196 215 53 Program supplies 109130 108459 671 Program supplies - dona 25504 22896 265 2343 Building maintenance 21298 18520 2418 360 Utilities 18898 16843 1652 403 86049 50242 18350 17457 742948 580135 67410 95403 131100 144747 26045 20803 20350 16938 68629 74874 6834 6551 157602 111366 44519 46236 15030 8975 312507 319124 10554 18516 10554 18516 X 274244 234866 27709 65742 301953 300608 312507 319124 -1345 0 X 0 1 X 1 0 X 459873 886479 625071 893153 739274 3603850 459873 886479 625071 893153 739274 3603850 0 0 0 3603850 30 12 10 2 54 30 12 10 2 54 459903 886491 625081 893155 739274 3603904 1.00000 0.99990 0.00000 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5000 5000 80345 50922 29423 72257 60444 11813 46236 X 867910 148860 146682 295542 572368 169235 169235 741603 907288 148860 15480 164340 742948 0 742948 Part X, Line 2: In June 2006, the Financial Accounting Standard Board (FASB) issued FIN 48, Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement No. 109, that clarifies the accounting and recognition for income tax positions taken or expected to be taken in the Organizations income tax returns. FIN 48 was incorporated in the FASB codification as ASC 740-10. The Organization adopted the standard as of January 1, 2009. The Organization has evaluated its tax positions and interpretations, and believe its positions are appropriate based on current facts and circumstances. Part XI, Line 2d - Other Adjustments: Net assets released from restriction Cost of books sold Fundraising expenses Part XI, Line 4b - Other Adjustments: Temporarily restricted contributions Part XII, Line 2d - Other Adjustments: Cost of books sold Fundraising expenses Schedule D - Parts XII Part XII Line 2b- $73,860 is a reconciling item for revenues that were recognized for the donated use of the facility. Part XII Line 2b- $75,000 is a reconciling item for revenues that were recognized for donated wages and salaries. Part XII Line 2d- $131,202 is a reconciling item for net assets released from restriction that is included in temporarily restricted contributions. Part XII Line 2d- $594 is a reconciling item for cost of book sales included in the statement of revenues rather than page one of the return. It is shown as a direct expense for book sales in the statement of revenues instead of the statement of functional expenses. Part XII Line 4b- $169,235 is a reconciling item for temporarily restricted revenues. The amount is included in net assets released from restrictions in the audited financial statements. Schedule D - Part XIII Part XIII Line 2a- $73,860 for rent expense is a non-cash transaction. It is an offset to donated use of facility income in the audited statement of activities. Part XIII Line 2a- $87,840 for wages and salaries is a non-cash transaction. It is an offset to donated use of gifts-in-kind in the audited statement of activities. Part XIII Line 2d- Cost of books sold is reported as a direct expense on the statement of revenues. See supplemental information for Part XII-Line 2d. Dinner and Auction 82132 63837 18295 6200 8686 82132 63837 18295 6200 8686 14886 3409 X 6 18741 fair market value X Shelving 1 7033 fair market value X Printing 3 4643 fair market value X Office supplies 3 3234 fair market value X Advertising 1 500 fair market value X Computer equipment 1 74 fair market value 0 0 0 Form 990, Part VI, Section B, line 11 The members of the governing body are provided with a copy of the 990 for review prior to filing. A member can express any concerns related to the items listed on the 990. Form 990, Part VI, Section B, line 12c Each member of the board of directors is required to complete a disclosure statement. If a member of the board of directors has an actual or potential conflict of interest, they will not be able to vote on any matter related to the conflict. They will be excluded in determining the required quorum of any meeting related to the conflict. Form 990, Part VI, Section B, line 15 The board members review comparable not-for-profit entities before determining salaries of officers and key employees. Form 990, Part VI, Section C, line 19 M-POWER's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part IX, line 24e Printing and publications: Program service expenses 4,406. Management and general expenses 0. Fundraising expenses 7,129. Total expenses 11,535. Cleaning: Program service expenses 9,361. Management and general expenses 371. Fundraising expenses 101. Total expenses 9,833. Volunteers: Program service expenses 2,256. Management and general expenses 5,138. Fundraising expenses 0. Total expenses 7,394. Equipment maintenance and repairs: Program service expenses 5,172. Management and general expenses 1,078. Fundraising expenses 993. Total expenses 7,243. Technology: Program service expenses 5,418. Management and general expenses 485. Fundraising expenses 1,054. Total expenses 6,957. Contract Labor: Program service expenses 6,778. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,778. Childcare expenses: Program service expenses 4,967. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,967. Marketing: Program service expenses 2,978. Management and general expenses 865. Fundraising expenses 750. Total expenses 4,593. Postage: Program service expenses 792. Management and general expenses 358. Fundraising expenses 3,151. Total expenses 4,301. Dues and subscriptions: Program service expenses 1,969. Management and general expenses 1,396. Fundraising expenses 120. Total expenses 3,485. Staff training: Program service expenses 1,462. Management and general expenses 1,907. Fundraising expenses 0. Total expenses 3,369. Development: Program service expenses 0. Management and general expenses 2. Fundraising expenses 3,264. Total expenses 3,266. Telephone: Program service expenses 2,240. Management and general expenses 477. Fundraising expenses 439. Total expenses 3,156. Worker's compensation insurance: Program service expenses 1,918. Management and general expenses 126. Fundraising expenses 401. Total expenses 2,445. Board: Program service expenses 0. Management and general expenses 2,137. Fundraising expenses 0. Total expenses 2,137. Director's and officer's insurance: Program service expenses 0. Management and general expenses 2,099. Fundraising expenses 0. Total expenses 2,099. Meals: Program service expenses 96. Management and general expenses 1,468. Fundraising expenses 55. Total expenses 1,619. Insurance - bonding: Program service expenses 0. Management and general expenses 385. Fundraising expenses 0. Total expenses 385. Automobile: Program service expenses 64. Management and general expenses 183. Fundraising expenses 0. Total expenses 247. Miscellaneous: Program service expenses 365. Management and general expenses -184. Fundraising expenses 0. Total expenses 181. Memorials and gifts: Program service expenses 0. Management and general expenses 44. Fundraising expenses 0. Total expenses 44. Property taxes: Program service expenses 0. Management and general expenses 15. Fundraising expenses 0. Total expenses 15.