Form 990, Part VI, Line 11B: Form 990 Review Process
“The 990 is presented to the Board of Trustees by MPower's accountant.”
Scores are not available for this record yet.
Assets
Up$1,454,414
Up $189,105 (+15%) from 2016
Net Assets
Up$1,273,351
Up $97,513 (+8.3%) from 2016
Liabilities
Up$181,063
Up $91,592 (+102%) from 2016
Revenue
Up$2,370,676
Up $34,749 (+1.5%) from 2016
Expenses
Up$2,273,163
Up $106,746 (+4.9%) from 2016
Net Income
Down$97,513
Down $71,997 (-42%) from 2016
To empower adults with developmental disabilities to contribute to the community through a variety of meaningful training and employment opportunities and to live as independently as possible.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $870,724 | $1,011,959 | ▲ $141,235 |
| Land, Buildings, and Equipment, Net | $149,112 | $255,172 | ▲ $106,060 |
| Accounts Receivable | $189,596 | $120,033 | ▼ $69,563 |
| Pledges and Grants Receivable | $40,555 | $40,555 | → $0 |
| Prepaid Expenses and Deferred Charges | $9,868 | $19,110 | ▲ $9,242 |
| Inventories for Sale or Use | $5,454 | $7,585 | ▲ $2,131 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Total Assets | $1,265,309 | $1,454,414 | ▲ $189,105 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $99,732 | - |
| Accounts Payable and Accrued Expenses | $89,471 | $81,331 | ▼ $8,140 |
| Total Liabilities | $89,471 | $181,063 | ▲ $91,592 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,175,838 | $1,273,351 | ▲ $97,513 |
| Total Net Assets Fund Balance | $1,175,838 | $1,273,351 | ▲ $97,513 |
| Total Liabilities and Net Assets / Fund Balance | $1,265,309 | $1,454,414 | ▲ $189,105 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $184,270 | $345,049 | $529,319 |
| Equipment | $54,008 | $391,340 | $445,348 |
| Leasehold Improvements | - | $34,693 | $34,693 |
| Other Land Buildings | $1,894 | $32,020 | $33,914 |
| Land | $15,000 | - | $15,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Amy Spiva | Executive Director | FT | $52,497 | $52,497 |
| Name | Title |
|---|---|
| Dara Beasley | Chairman |
| Pam Carpenter | Vice Chairman |
| Caryl Talley | Trustee |
| Christopher Lewis | Trustee |
| Gay Washington | Trustee |
| Joyce Harrell | Trustee |
| Kaye Aulgur | Trustee |
| Marcia Karns | Trustee |
| Milissa Gofourth | Trustee |
| Randall Wall | Trustee |
| Jerry Walstad | Secretary |
| Blain Russell | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,907,350 |
| Other Expenses | $365,813 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,445,815 | $160,646 | - | $1,606,461 |
| Payroll Taxes | $114,792 | $12,755 | - | $127,547 |
| Other Employee Benefits | $108,761 | $12,084 | - | $120,845 |
| Current Officers, Directors, Trustees, and Key Employees | $47,247 | $5,250 | - | $52,497 |
| Depreciation Depletion | $46,949 | - | - | $46,949 |
| Travel | $45,652 | - | - | $45,652 |
| Insurance | $36,874 | $4,097 | - | $40,971 |
| Fees for Services Accounting | - | $37,155 | - | $37,155 |
| Occupancy | $32,836 | $1,907 | - | $34,743 |
| Office Expenses | $11,352 | $7,678 | - | $19,030 |
| Other Expenses | $6,524 | $374 | - | $6,898 |
| Interest | $3,846 | - | - | $3,846 |
| All Other Expenses | $3,633 | - | - | $3,633 |
| Advertising | $1,739 | - | - | $1,739 |
| Total Functional Expenses | $2,018,854 | $254,309 | $0 | $2,273,163 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,273,163 |
| Total Expenses per Audited Statements | $2,273,163 |
| Total Expenses per Form 990 | $2,273,163 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The 990 is presented to the Board of Trustees by MPower's accountant.”
“The Board reviews annually for conflict of interest.”
“The board reviews and approves the Executive Directors salary annually.”
“Form 990, Part VI, Line 15a: The Board reviews and approves the Executive director's salary annually.”
“Upon request.”
“Income Tax Status The Organization qualifies as an organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and is subject to a tax on income from any unrelated business, as defined by Section 509(a)(1) of the Code. The Organization currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.The Organization has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. 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 examinations by taxing authorities. The Organization has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Organization 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 Organizations financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2017.Federal and state income tax statutes dictate that tax returns filed in any of the previous three reporting periods remain open to examination. Currently, the Organization has no open examinations with the Internal Revenue Service or the Oklahoma Tax Commission.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 99732 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1175838 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1273351 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10972 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 10972 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1907 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 32836 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 34743 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7678 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11352 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19030 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 12084 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 108761 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 120845 |
| IRS990/OtherExpensesGrp/Desc | 0 | Repair and Maintance - Vehicle |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Special Events |
| IRS990/OtherExpensesGrp/Desc | 3 | Other |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1206 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11157 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 374 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 65557 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 47277 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6524 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 66763 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 47277 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11157 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6898 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 162 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 162 |
| IRS990/OtherRevenueTotalAmt | 0 | 162 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 160646 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1445815 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1606461 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 12755 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 114792 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 127547 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 40555 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 40555 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9868 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19110 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Vocational Rehabilitation |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2119697 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2119697 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 256583 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 715 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 330483 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2078629 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 169510 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1835934 |
| IRS990/PYTotalExpensesAmt | 0 | 2166417 |
| IRS990/PYTotalRevenueAmt | 0 | 2335927 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 97513 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 10972 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2119697 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 239130 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 256583 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 273642 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 341734 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 263808 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1374897 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 715 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 715 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 442 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1872 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 9006896 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99860 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99920 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1374897 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 239130 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 256583 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 273642 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 341734 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 263808 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1374897 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1376769 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 184270 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 345049 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 529319 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 54008 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 391340 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 445348 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2273163 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 15000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 15000 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.