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Nonprofit · EIN 84-3342777

GRADUS PROJECT

Also known as PENNY R SMITH PHD MBR

Tax-exempt · MEMPHIS, TN 38116

Financials

$64K$64K2023$223K$92K2024$201K$201K2025
Revenue Expenses · by fiscal year end
Financials of GRADUS PROJECT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$200,753$200,753$0$0$0$0
December 31, 2024990$222,558$92,183$130,375$130,375$130,375$0
December 31, 2023990$64,469$64,469$0$0$0$0
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$200,753
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Travel
$1,271
Program services (functional)
$200,753

Balance sheet and other

Total assets, start of year
$130,375
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets, end of year
$0
Gross receipts
$200,753
Employees
0
Volunteers
3
Year formed
2021
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.

NameTitleHours / weekCompensation
Dr Penny MickeyCEO
Trustee or director, Officer, Highest-paid employee
3$105,733
Kenneth MickeyChief Operating Officer
Key employee
–$70,582
Amber CovingtonWBL Learning Coordinator
Key employee
–$14,310
Kamekio LewisSuccess Coach
Key employee
–$9,800
Jenae BakerSuccess Coach
Key employee
–$6,840
Tracy JerniganWBL Coordinator
Key employee
–$4,804
Dr Natasha SmithChair
Trustee or director
2$0
Kesha LusainTreasurer
Trustee or director
2$0
Lynn OgleSecretary
Trustee or director
2$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
Dr Penny MickeyCEO
Trustee or director, Officer
3$0
Sharon MickeyBoard Member
Trustee or director
2$0
Dr Natasha SmithChair
Trustee or director
2$0
Kesha LusainTreasurer
Trustee or director
2$0
Lynn OgleSecretary
Trustee or director
2$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
Dr Penny MickeyCEO
Trustee or director, Officer
3$0
Dr Robin ColeBoard Chair
Trustee or director, Officer
2$0
Martha JacksonBoard Member
Trustee or director
2$0
Sharon MickeyBoard Member
Trustee or director
2$0
Marquelepta OdumBoard Member
Trustee or director
2$0
Lynn OgleTreasurer
Trustee or director
2$0

Address and contacts

Address (IRS master file)
3127 STONEBROOK CIR, MEMPHIS, TN 38116-1823
In care of
% DR PENNY SMITH MICKEY
Mailing address (990-N for 2020)
4020 Millbranch Rd, Memphis TN 38116
Principal officer (990 for 2025)
Dr Penny Mickey, 5352 Kensington Creek Dr, Southaven, MS 38672
Principal officer (990-N for 2020)
Penny Smith-Mickey, 4020 Millbranch Rd, Memphis TN 38116
Signed the 990
Dr Penny Mickey, CEO
Phone
(615) 424-1301
Return prepared by
Mosley Tax & Accounting Service

Mission

Gradus means another step in Latin and the mission of the Gradus Project is to support underestimated populations to take another step toward economic mobility.

990 for the year ended December 31, 2025

Program accomplishments

  • Implement Project E.A.T. - a program that provides paid transitional employment, wrap around services and industry training to domestic violence survivors and other underestimated populations. The organization served 20 teens in a summer camp version of Project E.A.T. The organization served 21 adults in two cohorts of the 3 month program. The participants have a 75% employment placement rate making wages averaging between $18 and $22 per hour.
    Expenses $200,753 · grants $200,753

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
84-3342777
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
2020
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Employment (J20)
Income (IRS master file)
$200,753

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$200,753$200,753$0XML
990December 2024$222,558$92,183$130,375XML
990December 2023$64,469$64,469$0XML
990December 2022$11,947$8,347$0IRS
990December 2021–––IRS
990-N for 2020
Officer: Penny Smith-Mickey
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: PENNY SMITH-MICKEY
December 31, 2019≤ $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 84-3342777).

Questions about GRADUS PROJECT

What is the EIN of GRADUS PROJECT?
The employer identification number (EIN) of GRADUS PROJECT is 84-3342777.
Is GRADUS PROJECT tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
Are donations to GRADUS PROJECT tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does GRADUS PROJECT 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 GRADUS PROJECT 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 GRADUS PROJECT 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 GRADUS PROJECT?
The 990 for the year ended December 31, 2025 names Dr Penny Mickey.
Who are the officers and directors of GRADUS PROJECT?
The 990 for the year ended December 31, 2025 lists 9 people; 6 received compensation from the organization, the highest $105,733 (Dr Penny Mickey, CEO).
How much revenue does GRADUS PROJECT have?
On its 990 for the year ended December 31, 2025 it reported revenue of $200,753, expenses of $200,753 and total assets of $0 at year end.

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