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Nonprofit · EIN 45-2437353

THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE

Tax-exempt · OAKLAND, CA 94612

Financials

$1.9M$1.9M2022$3.5M$2.1M2023$2.8M$2.5M2024
Revenue Expenses · by fiscal year end
Financials of THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$2,754,138$2,474,474$279,664$2,096,998$118,348$1,978,650
May 31, 2024990$3,509,146$2,118,916$1,390,230$1,809,957$113,435$1,696,522
May 31, 2023990$1,867,362$1,945,311-$77,949$687,490$362,564$324,926
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$758,616
Program service revenue
$1,901,506
Investment income
$18,384
Other revenue
$75,632

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$131,468
Other salaries and wages
$1,023,281
Salaries, compensation and benefits (total)
$1,333,148
Professional fundraising fees
$0
Legal fees
$400
Accounting fees
$22,007
Occupancy
$34,563
Travel
$53,777
Depreciation
$504
Program services (functional)
$2,344,942
Management and general (functional)
$129,532

Balance sheet and other

Total assets, start of year
$1,809,957
Total assets, end of year
$2,096,998
Total liabilities, end of year
$118,348
Net assets, end of year
$1,978,650
Land, buildings and equipment
$588
Publicly traded securities
$160,585
Net assets without donor restrictions
$1,389,425
Net assets with donor restrictions
$589,225
Gross receipts
$2,754,138
Employees
17
Year formed
2011
State of legal domicile
CA

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 for the year ended May 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Jennifer MerriganPrincipal AttorneyEx Director
Officer
40$131,468
Jay FergusonBoard Member
Trustee or director
1$0
Jonathan BrounBoard member
Trustee or director
1$0
990 for the year ended May 31, 2024: 3 people
NameTitleHours / weekCompensation
JENNIFER MERRIGANEXECUTIVE DIRECTOR
Trustee or director, Officer
40$125,000
JAY FERGUSONBOARD MEMBER
Trustee or director
1$0
JONATHAN BROUNBOARD MEMBER
Trustee or director
1$0
990 for the year ended May 31, 2023: 3 people
NameTitleHours / weekCompensation
JENNIFER MERRIGANEXECUTIVE DIRECTOR
Trustee or director, Officer
40$60,577
JAY FERGUSONBOARD MEMBER
Trustee or director
1$0
JONATHAN BROUNBOARD MEMBER
Trustee or director
1$0

Address and contacts

Address (IRS master file)
1721 BROADWAY STE 201, OAKLAND, CA 94612-2124
Signed the 990
JENNIFER MERRIGAN, Executive Director
Phone
(888) 532-0897
Return prepared by
Jacqueline Kelly Accounting

California records

California keeps its own records of charities and corporations. Search them by EIN 45-2437353 or by the name THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

Phillips Black consists of independent practitioners collectively dedicated to providing the highest quality of legal representation to prisoners in the USA sentenced to the severest penalties under law; contributes to the rule of law (continued on schedule O)

990 for the year ended May 31, 2025

Program accomplishments

  • Legal Representation - providing the highest quality of legal represenation to prisoners in the United States.
    Expenses $2,344,942 · revenue $1,901,506

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
45-2437353
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2011
Accounting year ends
May
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,096,998
Income (IRS master file)
$2,754,138

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$2,754,138$2,474,474$2,096,998XML
990May 2024$3,509,146$2,118,916$1,809,957XML
990May 2023$1,867,362$1,945,311$687,490XML
990May 2022$1,951,053$2,039,255$1,157,179IRS
990May 2021–––IRS
990May 2020–––IRS
990May 2018–––IRS

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 45-2437353).

Questions about THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE

What is the EIN of THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE?
The employer identification number (EIN) of THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE is 45-2437353.
Is THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
Are donations to THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE due?
The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended May 2025.
Who are the officers and directors of THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE?
The 990 for the year ended May 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $131,468 (Jennifer Merrigan, Principal AttorneyEx Director).
How much revenue does THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE have?
On its 990 for the year ended May 31, 2025 it reported revenue of $2,754,138, expenses of $2,474,474 and total assets of $2,096,998 at year end.

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