Nonprofit · EIN 45-4099031
MEMPHIS PUBLIC INTEREST LAW CENTER
Tax-exempt (reinstated) · GERMANTOWN, TN 38183
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $420,829 | $370,166 | $50,663 | $116,137 | $2,535 | $113,602 |
| December 31, 2024 | 990 | $260,545 | $204,050 | $56,495 | $63,919 | $980 | $62,939 |
| December 31, 2023 | 990-EZ | $119,212 | $136,107 | -$16,895 | $6,444 | – | $6,444 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $420,829
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $87,438
- Other salaries and wages
- $85,500
- Salaries, compensation and benefits (total)
- $210,758
- Professional fundraising fees
- $0
- Accounting fees
- $1,750
- Occupancy
- $11,002
- Travel
- $276
- Depreciation
- $1,610
- Program services (functional)
- $370,166
Balance sheet and other
- Total assets, start of year
- $63,919
- Total assets, end of year
- $116,137
- Total liabilities, end of year
- $2,535
- Net assets, end of year
- $113,602
- Land, buildings and equipment
- $2,415
- Gross receipts
- $420,829
- Employees
- 2
- Year formed
- 2011
- State of legal domicile
- TN
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMIE JOHNSON | EXECUTIVE DIRECTOR | 50 | $87,438 |
| Chelsea Cheshire | Director Trustee or director | 1 | $0 |
| Dan Buchanan | President Officer | 2 | $0 |
| COURTNEY LEON | Secretary Officer | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMIE JOHNSON | EXECUTIVE DIRECTOR | 50 | $107,040 |
| Chelsea Cheshire | Director Trustee or director | 1 | $0 |
| Jeffrey Land | Director Trustee or director | 1 | $0 |
| Dan Buchanan | President Officer | 2 | $0 |
| COURTNEY LEON | Secretary Officer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jamie Johnson | President | 40 | $0 |
| Andy Branham | Director | 5 | $0 |
| Courtney Leon | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 382184, GERMANTOWN, TN 38183-2184
- In care of
- % JAMIE JOHNSON
- Mailing address (990-N for 2020)
- PO Box 382184, Germantown TN 38138
- Principal officer (990 for 2025)
- JAMIE JOHNSON
- Principal officer (990-N for 2020)
- Jamie Johnson, PO Box 382184, Germantown TN 38138
- Signed the 990
- JAMIE JOHNSON, Executive Director
- Phone
- (901) 273-7156
- Website
- www.mpilc.org
- Return prepared by
- BRC Advisors LLC
Mission
Memphis Public Interest Law Center was created to fill the gap in legal services in the Memphis area through provision of research, education, and advocacy to underserved populations and issues.
Program accomplishments
- MPILCs current project is The Housing Project, an advocacy project that addresses the rental housing crisis through renter-centered research, education and advocacy. We provide full-spectrum legal services; manage a hotline; administer presentations for renters and the community at large; participate in community events; collect and publish data about renting in Memphis; develop resources for renters; and, work with local and statewide organizations to identify and implement policies and practices that will improve our rental housing systems.Expenses $370,166
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 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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-4099031
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I83)
- Assets (IRS master file)
- $116,137
- Income (IRS master file)
- $420,829
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $420,829 | $370,166 | $116,137 | IRS |
| 990 | December 2024 | $260,545 | $204,050 | $63,919 | XML |
| 990-EZ | December 2023 | $119,212 | $136,107 | $6,444 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Jamie Johnson | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: JAMIE JOHNSON | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Jamie Johnson | December 31, 2018 | ≤ $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 45-4099031).
Questions about MEMPHIS PUBLIC INTEREST LAW CENTER
- What is the EIN of MEMPHIS PUBLIC INTEREST LAW CENTER?
- The employer identification number (EIN) of MEMPHIS PUBLIC INTEREST LAW CENTER is 45-4099031.
- Is MEMPHIS PUBLIC INTEREST LAW CENTER tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to MEMPHIS PUBLIC INTEREST LAW CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MEMPHIS PUBLIC INTEREST LAW CENTER 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 MEMPHIS PUBLIC INTEREST LAW CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MEMPHIS PUBLIC INTEREST LAW CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MEMPHIS PUBLIC INTEREST LAW CENTER?
- The 990 for the year ended December 31, 2025 names JAMIE JOHNSON.
- Who are the officers and directors of MEMPHIS PUBLIC INTEREST LAW CENTER?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $87,438 (JAMIE JOHNSON, EXECUTIVE DIRECTOR).
- How much revenue does MEMPHIS PUBLIC INTEREST LAW CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $420,829, expenses of $370,166 and total assets of $116,137 at year end.
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- THE STERN CARDIOVASCULAR FOUNDATION INC EIN 27-4396698 · last filed 990 for 2025
- VILLAGE OF GERMATOWN INC EIN 62-1827185 · last filed 990 for 2024
- ROSE FOUNDATION EIN 62-1450062 · last filed 990-PF for 2024
- CREWS FAMILY FOUNDATION EIN 46-1600634 · last filed 990-PF for 2024
- LOVE WORTH FINDING MINISTRIES INC EIN 58-1730035 · last filed 990 for 2025
- CAMPBELL FOUNDATION EIN 62-0548038 · last filed 990 for 2024
- MADONNA LEARNING CENTER INCORPORATED EIN 62-0858169 · last filed 990 for 2025
All nonprofits in GERMANTOWN · Tennessee · Crime and legal-related