2013-07-11T16:47:27-05:00 2012-12-31 630590670 L Paul Kassouf & Co PC 2208 University Boulevard Birmingham AL 352332393 990 2012-01-01 311639601 M-POWER Ministries M-PO 2055955959 4022 4th Avenue South Birmingham AL 352221923 Terry Knight 2055955959 2013-06-24 1 2054432500 2012 2016-02-24 21:20:13Z Terry Knight 4022 4th Avenue South Birmingham AL 35222 642576 0 X www.mpowerministries.org X 1998 AL To provide opportunities for people to break the cycle of poverty through education and health services. 21 21 12 2466 0 0 886479 625071 0 0 8 10 6778 14743 893265 639824 0 0 0 0 299777 340665 0 0 91729 349610 421107 649387 761772 243878 -121948 427633 302817 12840 9972 414793 292845 To provide oppurtunities for people to break the cycle of poverty through education and health services. 0 0 409235 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 4,890 appointments during 2012. 196364 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. 605599 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 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 12 1 0 0 0 0 0 0 0 0 0 0 X 21 21 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 40.00 X 50184 0 0 Terry Knight 1.00 X X 0 0 0 Lisa Warren CPC 1.00 X X 0 0 0 Bart Brown 1.00 X X 0 0 0 Kevin Alexander DMD 1.00 X 0 0 0 Cindy Bembry 1.00 X 0 0 0 Jeanie Box PhD 1.00 X 0 0 0 Theodis Buggs Jr MD 1.00 X 0 0 0 Phillip Corley 1.00 X 0 0 0 Matt DeFore 1.00 X 0 0 0 Tim Denton MD 1.00 X 0 0 0 Gary Fenton 1.00 X 0 0 0 Kathy Houston 1.00 X 0 0 0 David Hufham DMD 1.00 X 0 0 0 Lynn Lloyd 1.00 X 0 0 0 Margaret Murdock 1.00 X 0 0 0 John Rudolph 1.00 X 0 0 0 Linda Stone MD 1.00 X 0 0 0 David Walker 1.00 X 0 0 0 Hans Watford MD 1.00 X 0 0 0 Kathy Whatley 1.00 X 0 0 0 Ernie Woods MD 1.00 X 0 0 0 50184 0 0 0 0 0 0 0 625071 60708 625071 10 10 17495 2752 14743 14743 639824 14743 0 10 X 50183 30110 15055 5018 245599 179483 19780 46336 4632 3348 345 939 18257 11970 385 5902 21994 15541 2601 3852 10753 7416 1495 1842 6417 2721 3536 160 15213 12732 1427 1054 1129 993 115 21 Program supplies - dona 205005 205005 Program supplies 70338 70301 37 Utilities 16477 13990 738 1749 Building maintenance 12264 8152 3750 362 83511 43837 15180 24494 761772 605599 64444 91729 167626 197446 1900 8631 183153 34591 4418 3538 163389 114212 58904 49177 522 11632 8912 427633 302817 12840 9972 12840 9972 X 379042 286264 35751 6581 414793 292845 427633 302817 -121948 0 X 0 1 X 0 0 X 459539 570033 459873 886479 625071 3000995 459539 570033 459873 886479 625071 3000995 0 0 0 3000995 4618 403 30 12 10 5073 4618 403 30 12 10 5073 464157 570436 459903 886491 625081 3006068 0.99830 0.99530 0.00170 0.00470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5000 5000 72879 41217 31662 85510 72995 12515 49177 X 745606 73860 250283 324143 421463 218361 218361 639824 838384 73860 2752 76612 761772 0 761772 Description of Uncertain Tax Positions Under FIN 48: 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 Part XI, Line 4b - Other Adjustments: Temporarily restricted contributions Part XII, Line 2d - Other Adjustments: Cost of books sold 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 2d- $247,531 is a reconciling item for net assets released from restriction that is included in temporarily restricted contributions. Part XII Line 2d- $2,752 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- $218,361 is a reconciling item for temporarily restricted revenues. The amount is included in net assets released from restrictions in the audited financial statements. 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 4d- Cost of books sold is reported as a direct expense on the statement of revenues. See supplemental information for Part XII-Line 2d. X 38 X 5 55739 fair market value X Gift Cards 2 330 cash value X Printing 2 3601 fair market value X Studio Recording Time 1 750 fair market value X Office Supplies 1 250 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. All Other Functional Expenses Form 990, Part IX, line 24e Technology expenses: Program service expenses 5,716. Management and general expenses 366. Fundraising expenses 4,831. Total expenses 10,913. Printing & publication: Program service expenses 2,398. Management and general expenses 446. Fundraising expenses 6,900. Total expenses 9,744. Development: Program service expenses 174. Management and general expenses 30. Fundraising expenses 9,004. Total expenses 9,208. Volunteers: Program service expenses 7,519. Management and general expenses 759. Fundraising expenses 0. Total expenses 8,278. Specific assistance to individuals: Program service expenses 7,988. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,988. Cleaning: Program service expenses 6,953. Management and general expenses 806. Fundraising expenses 148. Total expenses 7,907. Equipment maintenance and repairs: Program service expenses 4,297. Management and general expenses 884. Fundraising expenses 630. Total expenses 5,811. Postage: Program service expenses 771. Management and general expenses 944. Fundraising expenses 2,287. Total expenses 4,002. Staff training: Program service expenses 1,702. Management and general expenses 2,043. Fundraising expenses 0. Total expenses 3,745. Telephone: Program service expenses 2,608. Management and general expenses 755. Fundraising expenses 326. Total expenses 3,689. Board: Program service expenses 107. Management and general expenses 2,729. Fundraising expenses 31. Total expenses 2,867. Marketing: Program service expenses 1,098. Management and general expenses 1,405. Fundraising expenses 0. Total expenses 2,503. Workers compensation: Program service expenses 1,376. Management and general expenses 226. Fundraising expenses 337. Total expenses 1,939. Director's & officers insurance: Program service expenses 0. Management and general expenses 1,875. Fundraising expenses 0. Total expenses 1,875. Dues & subscriptions: Program service expenses 1,096. Management and general expenses 698. Fundraising expenses 0. Total expenses 1,794. Insurance - auto: Program service expenses 0. Management and general expenses 627. Fundraising expenses 0. Total expenses 627. Insurance - bonding: Program service expenses 0. Management and general expenses 358. Fundraising expenses 0. Total expenses 358. Miscellaneous: Program service expenses 20. Management and general expenses 66. Fundraising expenses 0. Total expenses 86. Memorials & gifts: Program service expenses 14. Management and general expenses 72. Fundraising expenses 0. Total expenses 86. Meals: Program service expenses 0. Management and general expenses 76. Fundraising expenses 0. Total expenses 76. Property tax: Program service expenses 0. Management and general expenses 15. Fundraising expenses 0. Total expenses 15.