Combine beans and salsa in a small saucepan and cook, stirring occasionally, over medium-low heat until warm.
Meanwhile, coat a large nonstick skillet with nonstick cooking spray; set over medium heat. Add spinach and cook until wilted, 3 minutes. Whisk eggs, egg whites, scallions, cilantro, chili powder and salt in a bowl.
Once spinach is wilted, add egg mixture to skillet. Cook 3 minutes without stirring. Scramble and continue to cook and stir for 2 minutes until just set.
Cover tortillas with a damp paper towel and microwave 1 minute. Spread onto a cutting board. Sprinkle equal amount of cheese in center of each tortilla. Divide bean-salsa mixture among tortillas and top with egg mixture. Fold short ends over filling and then continue to roll, burrito-style. Serve immediately.
To lower cholesterol and fat levels, use 1 1/4 cups egg substitute in place of the eggs and egg whites.