Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,500 | 239,056 | 911,905 | 1,306,275 | 801,792 | 3,261,528 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 2,500 | 239,056 | 911,905 | 1,306,275 | 801,792 | 3,261,528 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 3,261,528 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,500 | 239,056 | 911,905 | 1,306,275 | 801,792 | 3,261,528 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 3,261,528 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|
| Software ID: | 23017659 |
| Software Version: | 23.1.0.0 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11B | OUR BOARD OF DIRECTORS FOLLOWS A COMPREHENSIVE REVIEW PROCESS FOR FORM 990 BEFORE ITS FILED WITH THE IRS. FIRST, I ENSURE OUR TREASURER AND EXECUTIVE DIRECTOR WORK TOGETHER TO GATHER ALL NECESSARY FINANCIAL AND OPERATIONAL INFORMATION NEEDED FOR THE FORMS COMPLETION. ONCE ALL INFORMATION IS COMPILED, WE ENGAGE OUR QUALIFIED TAX PREPARER TO DRAFT THE FORM 990. AFTER RECEIVING THE DRAFT, I SHARE IT WITH ALL BOARD MEMBERS FOR THEIR INDIVIDUAL REVIEW BEFORE OUR SCHEDULED BOARD MEETING. DURING OUR BOARD MEETING, WE COLLECTIVELY EXAMINE THE FORM 990S KEY SECTIONS, PAYING PARTICULAR ATTENTION TO OUR MISSION STATEMENT, PROGRAM SERVICE ACCOMPLISHMENTS, GOVERNANCE POLICIES, AND FINANCIAL DATA. WE THOROUGHLY DISCUSS ANY QUESTIONS OR CONCERNS RAISED BY BOARD MEMBERS TO ENSURE ACCURACY AND COMPLETENESS. OUR REVIEW FOCUSES ESPECIALLY ON PARTS VI AND VII REGARDING GOVERNANCE AND COMPENSATION, MAKING SURE THEY ACCURATELY REFLECT OUR ORGANIZATIONAL PRACTICES AND OVERSIGHT. I DOCUMENT OUR REVIEW PROCESS IN THE BOARD MEETING MINUTES, INCLUDING THE DATE OF REVIEW, MEMBERS PRESENT, ANY SIGNIFICANT DISCUSSIONS, AND OUR FINAL APPROVAL DECISION. IF ANY CORRECTIONS ARE NEEDED, WE WORK WITH OUR TAX PREPARER TO MAKE THE NECESSARY ADJUSTMENTS BEFORE FILING. WE MAINTAIN A COPY OF THE FINAL FORM 990 IN OUR PERMANENT RECORDS AND ENSURE ITS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED BY LAW. FOLLOWING SUBMISSION, WE MAKE THE FORM 990 ACCESSIBLE TO OUR STAKEHOLDERS THROUGH OUR STATES CHARITABLE REGISTRATION PORTAL, DEMONSTRATING OUR COMMITMENT TO TRANSPARENCY AND GOOD GOVERNANCE. THIS THOROUGH REVIEW PROCESS HELPS US MAINTAIN ACCOUNTABILITY AND ENSURES ACCURATE REPORTING OF OUR NONPROFITS ACTIVITIES AND FINANCES. |
| Form 990, Part VI, Section B, Line 15 A AND B | AS THE BOARD OF DIRECTORS FOR OUR SMALL NONPROFIT WITH ONE PAID EMPLOYEE AND 5 VOLUNTEERS, WE HANDLE THE PROCESS OF DETERMINING COMPENSATION CAREFULLY TO MAINTAIN TRANSPARENCY AND MEET IRS REQUIREMENTS. I WORK ALONGSIDE MY FELLOW VOLUNTEER BOARD MEMBERS TO MAKE COMPENSATION DECISIONS, ENSURING OUR PAID EXECUTIVE DIRECTOR ISNT INVOLVED IN DETERMINING THEIR OWN COMPENSATION. WE CONDUCT THOROUGH RESEARCH ON COMPENSATION FOR SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS, CONSIDERING FACTORS LIKE ORGANIZATIONAL SIZE, GEOGRAPHIC LOCATION, MISSION FOCUS, AND BUDGET CONSTRAINTS. OUR RESEARCH INCLUDES REVIEWING NONPROFIT SALARY SURVEYS, RELEVANT JOB POSTINGS, FORM 990S FROM SIMILAR ORGANIZATIONS, AND SALARY REPORTS FROM STATE NONPROFIT ASSOCIATIONS. I MAKE SURE WE DOCUMENT OUR DECISION-MAKING PROCESS THOROUGHLY IN OUR MEETING MINUTES, INCLUDING THE DATE OF OUR COMPENSATION REVIEW, WHICH BOARD MEMBERS WERE PRESENT, WHAT COMPARABILITY DATA WE USED, THE TERMS OF THE COMPENSATION PACKAGE, ANY CONFLICTS OF INTEREST, AND OUR FINAL VOTE OR DECISION. WE CAREFULLY TEST THAT THE COMPENSATION IS REASONABLE, ENSURING ITS NOT EXCESSIVE AND ALIGNS WITH OUR ORGANIZATIONS BUDGET, RESOURCES, AND MISSION. OUR EVALUATION CONSIDERS THE COMPLETE COMPENSATION PACKAGE, INCLUDING BASE SALARY, BENEFITS, ANY BONUSES OR INCENTIVES, AND OTHER PERKS IF APPLICABLE. TO MAINTAIN GOOD GOVERNANCE AND PROTECT OUR TAX-EXEMPT STATUS, WE CONDUCT COMPENSATION REVIEWS ANNUALLY, UPDATING OUR COMPARABILITY DATA AS NEEDED AND MAINTAINING DETAILED RECORDS FOR AT LEAST THREE YEARS. I ENSURE WE DOCUMENT ALL CHANGES OR ADJUSTMENTS TO COMPENSATION PROPERLY. THIS SYSTEMATIC APPROACH HELPS US DEMONSTRATE RESPONSIBLE USE OF OUR CHARITABLE RESOURCES WHILE MEETING LEGAL REQUIREMENTS AND MAINTAINING TRANSPARENCY IN OUR OPERATIONS. EVEN WITH JUST ONE PAID EMPLOYEE, I UNDERSTAND THIS PROCESS IS CRUCIAL AS IT ESTABLISHES PROPER GOVERNANCE PROCEDURES AND HELPS PREVENT ANY APPEARANCE OF IMPROPRIETY IN THE USE OF OUR NONPROFIT FUNDS. |
| Form 990, Part VI, Section C, Line 19 | THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| Form 990, Part IX, Line G | CONTRACTORS 501,670 BMORE EMPOWERED UTILIZES CONTRACTED SERVICES INCLUDING BUT NOT LIMITED TO MENTORSHIP, WELLNESS WORKSHOPS, ENTREPRENEURSHIP TRAINING, PROGRAM COORDINATION, CLEANING AND MAINTENANCE SUPPORT, TECHNOLOGY/SOCIAL SUPPORT, MARKETING, WRAP-AROUND SERVICES FOR YOUTH, LEGAL AND ACCOUNTING SERVICES, THERAPEUTIC SERVICES. |
| Form 990, Part VI, Section B, Line 12C | THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS POLICIES THROUGH A STRUCTURED APPROACH. THIS INCLUDES ROUTINE STAFF TRAINING ON COMPLIANCE AND REGULAR POLICY REVIEWS AND UPDATES. |
| Form 990, Part III, Line 4A | FISCALLY SPONSORED PROJECTBMORE EMPOWERED PROVIDES ADMINISTRATIVE AND ACCOUNTING SUPPORT TO NONPROFIT PROJECTS AND ORGANIZATIONS IN BALTIMORE CITY AND THE SURROUNDING AREAS THROUGH FISCAL SPONSORSHIP AND FISCAL MANAGEMENT. FISCAL SPONSORSHIP PROVIDES THE ABILITY FOR PROJECTS TO RECEIVE TAX-DEDUCTIBLE DONATIONS THROUGH OUR 501C3 TAX EXEMPT STATUS. SUMMER CAMPBMORE EMPOWEREDS GIRLS EMPOWERMENT SUMMER CAMP IS AN ALL GIRLS, SUMMER CAMP LOCATED IN BALTIMORE, MARYLAND. OUR 3-WEEK DAY CAMP PROVIDES A SAFE AND NURTURING SUMMER ENVIRONMENT FOR GIRLS AGED 9-17. OUR CAMP EMPOWERS OUR GIRLS THROUGH -SELF-ESTEEM EXERCISES -SISTERHOOD -MINDFULNESS ACTIVITES -ENTREPRENEURSHIP-NATURE APPRECIATION -S.T.E.A.M. -FIELD TRIPS WITH GUEST TEACHERS, SPEAKERS, FIELD TRIPS AND REAL LIFE EXPERIENCES, OUR GIRLS EXPLORE THE GREAT CITY OF BALTIMORE WHILE LEARNING NEW LIFE SKILLS AND BUILDING FRIENDSHIPS WITH FELLOW CAMPERS. WOMEN IN BUSINESS COHORT THE WOMENS BUSINESS COHORT IS A 6-MONTH INCUBATOR PROGRAM FOR 10 BALTIMORE-BASED BLACK WOMEN BUSINESS OWNERS. SESSIONS INCLUDE -ONE-ON-ONE MENTORING WITH AN EXISTING BLACK WOMEN BUSINESS OWNER WITH REGULAR MEETINGS IN-PERSON OR ZOOM -PARTNERING WITH ANOTHER COHORT MEMBER FOR SUPPORT AND COLLABORATION -CRAFTING YOUR BUSINESS FROM THESE STAGES IDEATION- CREATION- LAUNCH. -SELF-CARE ACTIVITIES, MINDFULNESS RITUALS, LIFESTYLE GUIDANCE -FINANCIAL EDUCATION, -LIFE-SKILLS, BUSINESS START-UP PROCEDURES BUSINESS PLAN, LOCAL REGULATIONS, AND LAWS, LOCAL BUSINESS RESOURCES -BI-MONTHLY IN-PERSON SESSIONS AND BI-MONTHLY VIRTUAL HOME ASSIGNMENTS AT THE END OF THE 6 MONTHS, EACH PARTICIPANT WILL RECEIVE WORKING CAPITAL TO SUPPORT THEIR BUSINESS OPERATIONS WEB DESIGN, MATERIALS, PROFESSIONAL SERVICES, ETC.. THE PARTICIPANTS WILL INVEST A NOMINAL FEE TO ATTEND THE PROGRAM. PARTICIPANTS WILL PARTNER UP TO PRESENT A FREE COMMUNITY WORKSHOP USING THE SKILLS THEYVE RECEIVED DURING THE PROGRAM. |
| Form 990, Part XI, Line 9 | THE PRIOR ACCOUNTING TEAM FAILED TO MAKE ADJUSTING ENTRIES IN QB TO BALANCE THE NET ASSETS FOR 2022. THEREFORE, WE ARE UNABLE TO PROVIDE THE EXPLANATION YOU NEED TO INCLUDE ON SCHEDULE O. |
| Form 990, Part IX, Line 24 C | BMORE EMPOWERED INCURS ON BEHALF OF ITS FISCALLY SPONSORED PARTNER ORGANIZATIONS, WHICH ARE OTHER NONPROFIT GROUPS WITHOUT THEIR OWN 501C3 STATUS. THESE EXPENSES ARE SPECIFICALLY RELATED TO PROGRAMMATIC ACTIVITIES, ADMINISTRATIVE SUPPORT, AND OPERATIONAL COSTS NECESSARY FOR THE PARTNER ORGANIZATIONS TO CARRY OUT THEIR MISSIONS UNDER BMORE EMPOWEREDS FISCAL SPONSORSHIP. THESE EXPENSES DO NOT INCLUDE ANY BENEFITS OR PAYMENTS TO OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES OF BMORE EMPOWERED, AND THEY DO NOT INVOLVE ANY OF THE SPECIFIC ITEMS LISTED IN SCHEDULE J, PART I, SUCH AS FIRSTCLASS TRAVEL, COMPANION TRAVEL, HOUSING ALLOWANCES, OR PERSONAL SERVICES. RATHER, THEY ARE PROGRAM RELATED EXPENDITURES AND OPERATIONAL SUPPORT STRICTLY DESIGNATED FOR THE USE AND ADVANCEMENT OF THE PARTNER ORGANIZATIONS MISSIONS AND ACTIVITIES. |
| Software ID: | 23017659 |
| Software Version: | 23.1.0.0 |