2024-05-15T13:34:22-05:00 2023-06-30 640809101 HARPER RAINS KNIGHT & COMPANY PA 1052 HIGHLAND COLONY PKWY STE 100 RIDGELAND MS 39157 990 2022-07-01 581958379 MS COURT ADVOCACY AND JUSTICE INSTITUTE INC MSCO 6013710451 239 CATHERINE DRIVE A FLOWOOD MS 39232 JOE KRAFT CHIEF FINANCIAL OFFICER 6013710451 2024-05-15 1 JOE KRAFT 999009999 1 THOMAS J WIYGUL CPA P00627119 6016050722 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOE KRAFT 239 CATHERINE DRIVE A FLOWOOD MS 39232 3329422 0 X N/A X 1992 MS PREVENTION OF CHILD ABUSE 4 4 28 0 4860 0 0 0 0 0 57823 21588 342202 15293 400025 36881 0 0 0 0 316779 287127 0 0 0 101965 118208 418744 405335 -18719 -368454 1024604 971441 23900 320464 1000704 650977 TO AID IN THE PREVENTION OF CHILD ABUSE, PROVIDE TRAINING FOR COURT-APPOINTED CHILD ADVOCATES, PROVIDE COUNSELING SERVICES FOR TROUBLED CHILDREN, AND DIRECT SERVICES FOR CHILD ABUSE CASES IN THE COURT SYSTEM. 0 0 296874 PROVIDES GUARDIAN AD LITUM SERVICES TO YOUTH COURTS AND PROFESSIONAL INVESTIGATIVE SERVICES TO YOUTH COURT GUARDIAN AD LITUM ATTORNEYS APPOINTED BY A JUDGE TO ASSIST ABUSED AND NEGLECTED CHILDREN IN COURT. PROVIDES DIRECT SERVICES FOR CHILD ABUSE CASES IN THE COURT SYSTEM. 296874 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 123 1 28 1 1 1 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 MS X X JOE KRAFT 6013710451 2460 TERRY ROAD JACKSON MS 39204 BARRY MALE DIRECTOR 2.00 X X 0 0 0 RUSSELL JAMES BOARD PRESIDENT 2.00 X 0 0 0 JUDY FORTENBERRY VICE PRESIDENT 2.00 X 0 0 0 NELL WYATT DIRECTOR 2.00 X 0 0 0 LATONYA JENKINS EXECUTIVE DIRECTOR 40.00 X 54683 0 0 JOSEPH KRAFT CHIEF FINANCIAL OFFICER 40.00 X 77544 0 0 132227 0 0 0 0 0 0 0 34258 34258 224605 237275 -12670 -12670 -12670 3061741 3055266 6475 1615 4860 OTHER INCOME 900099 8818 8818 8818 36881 1615 4860 30406 77615 55439 22176 209512 149652 59860 10403 8077 2326 29668 23037 6631 9065 7039 2026 49274 38260 11014 7681 5964 1717 10482 8139 2343 MISCELLANEOUS 937 804 133 CONCESSIONS 698 463 235 405335 296874 108461 0 250577 42536 14287 7573 11508 8957 132335 126052 0 6283 743502 588971 4730 317121 1024604 971441 23900 18073 0 302391 23900 320464 X 1000704 650977 1000704 650977 1024604 971441 -368454 18727 0 X X 0 1 X 1 0 X 4697821 3665324 4480482 3993664 3061741 19899032 4697821 3665324 4480482 3993664 3061741 19899032 0 0 0 19899032 34746 27905 26904 48214 34258 172027 34746 27905 26904 48214 34258 172027 21538 138360 15442 13559 8818 197717 4754105 3831589 4522828 4055437 3104817 20268776 0.98180 0.98270 0.00850 0.00790 X 23000 23000 0 87526 81243 6283 21809 21809 0 6283 SECURITIES 588971 F 588971 REFUNDABLE DEPOSITS 14730 RIGHT OF USE ASSET - OPERATING LEASE 302391 317121 OPERATING LEASE LIABILITY 302391 302391 X 199522 18727 143914 162641 36881 0 36881 549249 143914 143914 405335 0 405335 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAWS. HOWEVER, THE ORGANIZATION IS REQUIRED TO PAY FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME WHICH CONSISTS OF VIDEO BINGO AND PULL-TAB REVENUE, NET OF RELATED EXPENSES AND ALLOCATED PROGRAM EXPENDITURES. THE ORGANIZATION HAD UNRELATED BUSINESS TAXABLE INCOME (LOSS) OF ($85,592) AND ($54,198) IN 2023 AND 2022, RESPECTIVELY. TOTAL UNRELATED BUSINESS TAX LOSS CARRY FORWARDS AVAILABLE TO OFFSET FUTURE TAXABLE INCOME ARE $376,066, WHICH EXPIRE BEGINNING IN 2031. THE ORGANIZATION HAS RECORDED A DEFERRED TAX ASSET OF $78,974 FOR 2023, AND $60,999 FOR 2022, AND REDUCED THIS ASSET BY AN ALLOWANCE FOR UNRECOVERABLE DEFERRED TAX ASSET OF $78,974 AND $60,999, RESPECTIVELY. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED RELATED TO THE CURRENT YEAR AND THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AT JUNE 30, 2023 AND 2022. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET EFFECT OF DIRECT EXPENSES DEDUCTED ON PAGE 9 PART VIII LINE 9B PART XII, LINE 2D - OTHER ADJUSTMENTS: NET EFFECT OF DIRECT EXPENSES DEDUCTED ON PAGE 9 PART VIII LINE 9B 2516754 1962271 552868 0 544987 385708 154419 0 3061741 2347979 707287 3055266 6475 MS 1 0 1 0 1.00000 JOSEPH M KRAFT 105 ANNANDALE PKWY EAST MADISON MS 39110 0 RENA MCWADE 53633 MANAGES ALL ASPECTS OF THE BINGO HALL OPERATION, PLANNING PROGRAMS, DEALING WITH EMPLOYEES,AND ADHERING TO GAMING REGULATIONS, ETC. X 1 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS AND REVIEWED BY THE ORGANIZATION'S BOARD AND OFFICERS. A COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) IS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY. THE ORGANIZATION'S GOVERNING BODY REVIEWS THE FORM 990, APPROVES THE FORM 990 FOR FILING WITH THE INTERNAL REVENUE SERVICE, AND AUTHORIZES OFFICERS OF THE ORGANIZATION TO EXECUTE THE FORM 990 ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THEIR 990 AVAILABLE TO THE PUBLIC UPON REQUEST AND THROUGH OTHER PUBLIC OUTLETS SUCH AS GUIDESTAR.ORG. FORM 990, PART XI, LINE 2C: THE PROCESS FOR REVIEWING THE INDEPENDENT AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.