2025-11-25T09:30:34-07:00 2025-06-30 990 2024-07-01 860940173 MIRACLE CENTER MIRA 5208778077 2025 W Highway Drive Tucson AZ 85705 jimmy lovelace cfo 5208778077 2025-11-14 1 2024 2025-03-06 01:10:19Z Greg Ayers 2025 W Highway Drive Tucson AZ 85705 1044149 0 X miraclecenteraz.org X 1999 AZ A place where lives are regenerated, restored, and renewed. For over 24 years Miracle Center has helped women and men navigate the journey from addiction, homelessness, abusive relationships, and other difficult life situations to the freedom that God desires for them. 6 4 26 20 0 0 337032 407521 0 613220 9600 0 562232 8709 908864 1029450 0 0 0 0 472762 609352 0 0 0 309354 384521 782116 993873 126748 35577 230804 412417 205012 351048 25792 61369 Miracle Center is focused on restoring lives and renewing minds. Over the past 23 years, we've seen that change does not happen overnight. Substance abuse, incarceration, poverty, brokenness - these are all complicated challenges that are created over time due to family structures, negative habits, unhealthy relationships, and a variety of other factors. Miracle Center provides long-term support, and wrap-around services for women and men in GAP's Career Training programs, in order to ensure lifetime success and true restoration. 0 0 548353 320552 0 Through counseling, AA classes, pastoral care, and accountability, Miracle Center provides all the support an individual needs in order to move from struggling to surviving to thriving. Our goal with this program is to ensure steady employment, stable living, and financial success beyond graduation from Career Training programs. We want everyone we serve to be transformed for life and for a career, not just for the next job. The care we provide is highly individualized, which means our services are limited to providing support to those we serve through our related tax-exempt entity, GAP Ministries. In order to provide quality care that truly changes lives, we believe this model is ideal. 445520 0 621929 Miracle Center thrift store offers high-quality, gently used clothing and household goods for sale in a clean and organized environment. Through the generous gifts of individuals and organizations, we are able to give back to individuals and families in our community in need of clothing and household items. Donations given to our community stay in our community for the benefit of others. When you shop at or donate your used items to the Miracle Center thrift store, 100% of the proceeds help fund a portion of our transitional program. Our thrift store offers our residents a place to learn job skills, do service work, and work for a wage in the later phases of the program. 0 0 0 993873 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 0 0 1 26 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ X Jimmy Lovelace CPA CFO 5208778077 2025 W Highway Drive Tucson AZ 85705 X Greg Ayers President and CEO 4 56 X X 0 121921 4713 Pam Ayers Executive Director 4 56 X X 0 120856 4713 Jason Ayers Director, non-voting 4 36 X 0 74248 5143 Jimmy Lovelace CPA CFO 4 36 X 0 50278 5143 Jennifer McPheron Program Director 40 0 X 37740 0 5143 Demetrius Miles Director 40 0 X 7704 0 2572 Jim Pielemeier director 0 0.20 X 0 0 0 Julie Pielemeier director 0 0.20 X 0 0 0 45444 367303 27427 0 0 0 0 0 0 0 0 320552 86969 1000 407521 Thrift Sales 459510 613220 613220 0 0 0 0 0 0 613220 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23408 14699 8709 8709 0 0 0 1029450 621929 0 0 X 130788 130788 391156 391156 47041 47041 40367 40367 7079 7079 3068 3068 415 415 171577 171577 453 453 7692 7692 4105 4105 26553 26553 Materials and Supplies 25163 25163 0 0 Vehicle 27658 27658 0 0 Repairs and Maintenance 10271 10271 0 0 Bank and Merchant Card Fees 20523 20523 0 0 79964 79964 0 0 993873 993873 0 0 47717 25970 45526 21734 26813 13113 66 66 110991 67461 22574 43530 88108 308004 230804 412417 55112 30478 149900 149900 0 170670 205012 351048 X 25792 61369 0 0 25792 61369 230804 412417 35577 0 0 0 0 0 X 0 1 X 1 0 X 96277 67475 173153 337032 407521 1081458 96277 67475 173153 337032 407521 1081458 1081458 64 0 0 0 64 1081522 0.99994 0.9998 X Schedule A, Part II, Line 1 The organization changed its fiscal year ended from December 31 to June 30 by filling a short period return for the six months ended June 30, 2020. In accordance with form 990 instructions, public support is measured by using a 5-year computation period including the current period and 4 prior tax years. All years are 12 months ended except short year June 30, 2020. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 32671 0 18117 14554 61320 0 32344 28976 17000 0 17000 0 43530 Due from Gap Ministries 139863 Right of Use Lease Asset 168141 308004 0 lease liability 170670 170670 X Schedule D, Part X, Line 2 The organization is included in the consolidated audited financial statements for the 12 months ended June 30, 2025. The financial statement footnote for ASC 740 reads as follows: Both GAP and MC are exempt from taxes under both federal revenue code section 501c3 and Arizona income tax laws and are classified as other than a private foundation under section 509a2 income from activities not directly related to the organization's tax exempt purposes; however, may be subject to taxation as unrelated business taxable income (ubit.) TrueCore owner/director 5181 rents 0 X 1000 See Note Pt II 0 1 0 Schedule M, Part I, Line 33 The actual value of donated merchandise can only be determined upon its sale and Miracle Center recognizes revenue when donated merchandise is sold. Not all merchandise donations sell and routinely merchandise donations are not sold in the same fiscal period in which they are received. As of June 30, 2025, the $1,000 reported in Schedule M Part I Line 5, " Clothing household goods" Is the change in managements estimated market value of ending donated inventory held for sale reported in Form 990, Part X Balance Sheet Line 8 for the year ended June 30, 2025. The remaining inventory balance for the year ended June 30, 2025 is historical cost of purchased inventory. Form 990, Part VI, Section A, Line 2 Greg Ayers and Pam Ayers are married. Jim Pielemeier and Julie Pielemeier are married. Jason Ayers is son of Greg and Pam Ayers. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by the CFO who is also a CPA. The President and Executive Directors review the return. Upon their approval, a copy is provided to the entire board before filling. Form 990, Part VI, Section B, Line 12c The Board of Directors annually review the conflict of interest policy and monitors for compliance. Form 990, Part VI, Section B, Line 15 Compensation for the President and Executive Directors is approved by the board of Directors after reviewing compensation for the comparable nonprofits based upon size and market. This approved annually as part of the budget process. Compensation for staff is approved by the President and Executive Director as part of the annual budget process. Once approved, HR reviews the compensation and finalizes it. Form 990, Part VI, Section C, Line 18 Upon Request Form 990, Part VI, Section C, Line 19 Documents are available upon request. Form 990, Part IX, Line 25 The accompanying 990 tax return has been prepared from the separate records maintained by Miracle Center, a related party organization of Gap Ministries through a common board of directors. In the normal course of program services, Gap Ministries incurs significant general and administrative expenses, including office and key employee salaries, advertising, accounting, other services, and other fundraising costs that benefit Miracle Center. Pursuant to an informal arrangement, Gap Ministries has historically paid for and absorbed all of these administrative cost on behalf of Miracle Center and not charged Miracle Center for these expenses. Therefore, no related expenses from Gap Ministries are recorded in Miracle Center's statement of functional expenses. Management believes that the omission of these allocated expenses does not impact the fairness of the 990 tax return for their intended purpose. However, the 990 tax return is not necessarily indicative of the conditions that would have existed, or the results of program services that would have occurred, if Miracle Center had operated as an unaffiliated entity on a stand-alone basis. Gap Ministries 2025 W Highway Drive Tucson AZ 85705 860999503 Shelter, meals and counseling to displaced youth AZ 501(c)(3) line 7 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 Gap Ministries r 135196 Actual Gap Ministries k 58575 Fair Market Value