POWELL RECOVERY CENTER INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: POWELL RECOVERY CENTER INC (EIN 52-1855663)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-10-10
IRS object ID: 202522839349301612
Schema version: 2024v5.2
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
Form 990
Schedule A
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-10T10:14:20-07:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521861549	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ANDERSON DAVIS & ASSOCIATES CPA PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1406 B SOUTH CRAIN HWY 204	AddressLine1Txt
City	GLEN BURNIE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21061	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521855663	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	POWELL RECOVERY CENTER INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	POWE	BusinessNameControlTxt
Phone	4102761773	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14 SOUTH BROADWAY	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21231	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KIM WIREMAN	PersonNm
Person Title	PRESIDENT AND CEO	PersonTitleTxt
Phone	4102761773	PhoneNum
Signature	2025-10-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jay R Kapadia CPA	PreparerPersonNm
PTIN	P00804015	PTIN
Phone	4107662645	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KIM WIREMAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14 SOUTH BROADWAY	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21231	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$18,359,410	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.prcinc.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1993	FormationYr
Legal Domicile State	MD	LegalDomicileStateCd
Activity Or Mission	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.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	249	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,204,019	PYContributionsGrantsAmt
CY Contributions Grants	$5,328	CYContributionsGrantsAmt
PY Program Service Revenue	$17,591,380	PYProgramServiceRevenueAmt
CY Program Service Revenue	$17,555,762	CYProgramServiceRevenueAmt
PY Investment Income	$361,452	PYInvestmentIncomeAmt
CY Investment Income	$788,005	CYInvestmentIncomeAmt
PY Other Revenue	$102,616	PYOtherRevenueAmt
CY Other Revenue	$8,190	CYOtherRevenueAmt
PY Total Revenue	$19,259,467	PYTotalRevenueAmt
CY Total Revenue	$18,357,285	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$10,876,219	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$10,814,719	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,948,377	PYOtherExpensesAmt
CY Other Expenses	$4,136,108	CYOtherExpensesAmt
PY Total Expenses	$15,824,596	PYTotalExpensesAmt
CY Total Expenses	$14,950,827	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,434,871	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,406,458	CYRevenuesLessExpensesAmt
Total Assets BOY	$23,413,855	TotalAssetsBOYAmt
Total Assets EOY	$26,334,983	TotalAssetsEOYAmt
Total Liabilities BOY	$5,172,123	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,556,870	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$18,241,732	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$21,778,113	NetAssetsOrFundBalancesEOYAmt
Mission	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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$11,887,359	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$17,555,762	RevenueAmt
Desc	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.	Desc
Total Program Service Expenses	$11,887,359	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	34	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	249	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MICHAEL FREY	PersonNm
Phone	4102761773	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14 SOUTH BROADWAY	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21231	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
KIM WIREMAN LCSW-C
PRESIDENT/CEO	40.00	Yes (X)	Yes (X)	$197,346	$0	$12,384
LISA REICHARD
DOCTOR	40.00			$173,520	$0	$312	Yes (X)
KIMBERLY D SMITH
CHIEF OPERATING OFFICER	40.00	Yes (X)	Yes (X)	$163,737	$0	$7,406
CHINYERE UMEZURIKE
EMPLOYEE	40.00			$172,759	$0	$1,438	Yes (X)
J RYKOWSKI
EMPLOYEE	40.00			$131,463	$0	$12,946		Yes (X)
MARICELA CAST
EMPLOYEE	40.00			$116,240	$0	$18,898		Yes (X)
RICHARD HOLT
EMPLOYEE	40.00			$120,420	$0	$6,242		Yes (X)
FAYTHE JOHNSON
EMPLOYEE	40.00			$116,523	$0	$5,964		Yes (X)
K ROSE
EMPLOYEE	40.00			$112,536	$0	$5,380		Yes (X)
STANLEY HOLZMAN
AUDIT CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
GARY A SHUTE
NOMINATING MEMBER	1.00	Yes (X)	Yes (X)	$0	$0	$0
RODNEY HORTON
AUDIT MEMBER	1.00	Yes (X)		$0	$0	$0
MARIANA IZRAELSON PSYD
NOMINATING CHAIR	1.00	Yes (X)		$0	$0	$0
JAN GRYCZYNSKI PHD
COMPENSATION CHAIR	1.00	Yes (X)		$0	$0	$0
MICHAEL FREY
CONTROLLER/AUDIT MEMBER	40.00	Yes (X)		$0	$0	$0
DONNIE MISSOURI
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,304,544	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$70,970	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	9	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROSENBERG MARTIN GREENBERG	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25 S CHARLES ST	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21201	ZIPCd

Field	Value	IRS element (for citing)
Services	LEGAL SERVICES	ServicesDesc
Compensation	$104,617	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$5,328	AllOtherContributionsAmt
Total Contributions	$5,328	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM INCOME	Desc
Business	621420	BusinessCd
Total Revenue Column	$17,555,762	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$17,555,762	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$790,130	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$790,130	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$2,125	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$2,125	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,125	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$2,125	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	999999	BusinessCd
Total Revenue Column	$8,190	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,190	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$8,190	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,357,285	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,561,827	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$790,130	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$701,583	TotalAmt
Program Services	$589,330	ProgramServicesAmt
Management And General	$112,253	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$9,351,559	TotalAmt
Program Services	$7,855,310	ProgramServicesAmt
Management And General	$1,496,249	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$761,577	TotalAmt
Program Services	$639,725	ProgramServicesAmt
Management And General	$121,852	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$129,952	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$129,952	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$95,900	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$95,900	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$478,002	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$478,002	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$105,636	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$105,636	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$141,229	TotalAmt
Program Services	$118,632	ProgramServicesAmt
Management And General	$22,597	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,093,691	TotalAmt
Program Services	$1,093,691	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$204,847	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$204,847	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$363,240	TotalAmt
Program Services	$305,122	ProgramServicesAmt
Management And General	$58,118	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$734,304	TotalAmt
Program Services	$616,815	ProgramServicesAmt
Management And General	$117,489	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OPERATING LEASE	$285,176	$247,222	$37,954	$0
MEALS EXPENSE	$145,627	$145,627	$0	$0
TOXICOLOGY AND MEDICINE	$137,981	$137,981	$0	$0
AUTO EXPENSE	$111,360	$111,360	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$109,163	TotalAmt
Program Services	$26,544	ProgramServicesAmt
Management And General	$82,619	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,950,827	TotalAmt
Program Services	$11,887,359	ProgramServicesAmt
Management And General	$3,063,468	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,625,565	BOYAmt
EOY	$1,756,068	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$764,701	BOYAmt
EOY	$780,047	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,773,696	BOYAmt
EOY	$2,841,023	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$398,788	BOYAmt
EOY	$402,332	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$10,005,755	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,744,287	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,406,297	BOYAmt
EOY	$6,261,468	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$11,418,176	BOYAmt
EOY	$14,171,351	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$26,632	BOYAmt
EOY	$122,694	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$23,413,855	BOYAmt
EOY	$26,334,983	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$986,943	BOYAmt
EOY	$764,677	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$4,105,739	BOYAmt
EOY	$3,682,069	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$79,441	BOYAmt
EOY	$110,124	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,172,123	BOYAmt
EOY	$4,556,870	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$18,241,732	BOYAmt
EOY	$21,778,113	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,241,732	BOYAmt
EOY	$21,778,113	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$23,413,855	BOYAmt
EOY	$26,334,983	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,406,458	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$129,923	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind
Other Support Sum	$0	OtherSupportSumAmt
Public Support CY170	0	PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$778,085	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,034	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,891	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,195,251	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,328	CurrentTaxYearAmt
Total	$1,992,589	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,532,326	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$19,061,125	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$16,805,861	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,591,380	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,555,762	CurrentTaxYearAmt
Total	$88,546,454	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,310,411	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$19,067,159	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$16,813,752	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$18,786,631	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,561,090	CurrentTaxYearAmt
Total	$90,539,043	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,875	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$6,875	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,875	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$6,875	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$90,532,168	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,894	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,910	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,035	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$383,261	CurrentTaxYearMinus1YearAmt
Current Tax Year	$790,130	CurrentTaxYearAmt
Total	$1,249,230	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,894	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,910	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$46,035	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$383,261	CurrentTaxYearMinus1YearAmt
Current Tax Year	$790,130	CurrentTaxYearAmt
Total	$1,249,230	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Total	$91,788,273	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98630	PublicSupportCY509Pct
Public Support PY509	0.99420	PublicSupportPY509Pct
Investment Income CY	0.01360	InvestmentIncomeCYPct
Investment Income PY	0.00560	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$1,773,126	OtherCostOrOtherBasisAmt
Book Value	$1,773,126	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,950,132	OtherCostOrOtherBasisAmt
Depreciation	$2,526,586	DepreciationAmt
Book Value	$4,423,546	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,186,901	OtherCostOrOtherBasisAmt
Depreciation	$1,152,203	DepreciationAmt
Book Value	$34,698	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$95,596	OtherCostOrOtherBasisAmt
Depreciation	$65,498	DepreciationAmt
Book Value	$30,098	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,261,468	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY	Desc
Amt	$110,124	Amt

Field	Value	IRS element (for citing)
Total Liability	$110,124	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Pt X, Line 2	FormAndLineReferenceDesc
Explanation	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, 2025. The Centers returns remain open for three years for federal and state examinations.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
KIM WIREMAN LCSW-C
$197,346	$0	$0	$0	$0	$0	$0	$0	$12,384	$0	$209,730	$0	$0	$0
LISA REICHARD
$173,520	$0	$0	$0	$0	$0	$0	$0	$312	$0	$173,832	$0	$0	$0
KIMBERLY D SMITH
$163,737	$0	$0	$0	$0	$0	$0	$0	$7,406	$0	$171,143	$0	$0	$0
CHINYERE UMEZURIKE
$172,759	$0	$0	$0	$0	$0	$0	$0	$1,438	$0	$174,197	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 FY25. 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.