Nonprofit · EIN 38-3972195
PRISONER THEORY INSTITUTE
Tax-exempt · FLAGSTAFF, AZ 86001
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $25,000 | $25,000 | $0 | $0 | $0 | $0 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $25,000
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $10,000
- Printing, publications and postage
- $15,000
- Program services (functional)
- $25,000
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $25,000
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brian Malnes | Founder | 50 | $0 |
| Kristen Merrill | Board Member | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2157 W ALASKA AVE, FLAGSTAFF, AZ 86001-8794
- In care of
- % BRIAN EDWARD MALNES
- Mailing address (990-N for 2014)
- 2157 W Alaska Ave, Flagstaff AZ 86001
- Principal officer (990-N for 2014)
- Brian Edward Malnes, 2157 W Alaska Ave, Flagstaff AZ 86001
- Signed the 990-EZ
- Brian Malnes, Founder
- Phone
- (928) 774-4580
- Website
- www.prisonertheory.com
Mission
PTI's concern lies with the Prisoner Class in America. We maintain the largest database of information on all individuals who must answer what we call the Second Application, "Have you ever been convicted of a crime?" There are well over 100 million Americans in our database, each living out their lifelong sentence as second class citizens.
Program accomplishments
- Mass mailing of instructions.Expenses $5,000
- Database maintenance and security. Preparation of intranet capability.Expenses $10,000
- Test of system.Expenses $10,000
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-3972195
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I05)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $25,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2023 | $25,000 | $25,000 | $0 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2014 Officer: Brian Edward Malnes | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3972195).
Questions about PRISONER THEORY INSTITUTE
- What is the EIN of PRISONER THEORY INSTITUTE?
- The employer identification number (EIN) of PRISONER THEORY INSTITUTE is 38-3972195.
- Is PRISONER THEORY INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to PRISONER THEORY INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PRISONER THEORY INSTITUTE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PRISONER THEORY INSTITUTE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PRISONER THEORY INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2023.
- Who is the principal officer of PRISONER THEORY INSTITUTE?
- The 990-N for 2014 names Brian Edward Malnes.
- Who are the officers and directors of PRISONER THEORY INSTITUTE?
- The 990-EZ for the year ended December 31, 2023 lists 2 people; 0 received compensation from the organization.
- How much revenue does PRISONER THEORY INSTITUTE have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $25,000, expenses of $25,000 and total assets of $0 at year end.
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