Nonprofit · EIN 85-2821349
MISSISSIPPI PRISON CHAPEL FOUNDATION INC
Tax-exempt · MADISON, MS 39110
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $78,815 | $105,496 | -$26,681 | $401,923 | $0 | $401,923 |
| December 31, 2024 | 990 | $347,243 | $289,244 | $57,999 | $428,604 | $0 | $428,604 |
| December 31, 2023 | 990 | $138,009 | $334,313 | -$196,304 | $370,605 | $0 | $370,605 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $63,600
- Investment income
- $15,215
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $4,508
- Other expenses
- $100,988
- Program services (functional)
- $99,622
Balance sheet and other
- Total assets, start of year
- $428,604
- Total assets, end of year
- $401,923
- Total liabilities, end of year
- $0
- Net assets, end of year
- $401,923
- Cash, savings and investments
- $401,923
- Gross receipts
- $78,815
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID C MCNAIR | PRESIDENT | 8 | $0 |
| DENNIS MARTIN | VICE PRESIDENT | 2 | $0 |
| PAUL CALHOUN | TREASURER | 2 | $0 |
| STEVEN SMITH | SECRETARY | 0.5 | $0 |
| JAMES T DULIN | DIRECTOR | 0.2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID C MCNAIR | PRESIDENT Trustee or director, Officer | 8 | $0 |
| DENNIS MARTIN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| PAUL CALHOUN | TREASURER Trustee or director, Officer | 2 | $0 |
| STEVEN SMITH | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| JAMES T DULIN | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID C MCNAIR | PRESIDENT Trustee or director, Officer | 8 | $0 |
| DENNIS MARTIN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| PAUL CALHOUN | TREASURER Trustee or director, Officer | 2 | $0 |
| STEVEN SMITH | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| JAMES T DULIN | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1888 MAIN ST STE C PMB 279, MADISON, MS 39110-6337
- In care of
- % DAVID MCNAIR
- Mailing address (990-N for 2020)
- 1888 Main Street Suite C 279, Madison MS 39110
- Principal officer (990-N for 2020)
- Paul Calhoun, 1888 Main Street Suite C 279, Madison MS 39110
- Signed the 990-EZ
- PAUL CALHOUN, TREASURER
- Phone
- (601) 624-5135
- Return prepared by
- BMSS LLC
Mission
TO BUILD INTERFAITH CHAPELS ON PRISON GROUNDS IN MISSISSIPPI TO PROVIDE IMPRISONED INDIVIDUALS WITH A FACILITY TO WORSHIP THE LORD IN.
Program accomplishments
- CONSTRUCTION OF CHAPELS AT PRISONS LOCATED IN LEAKESVILLE AND PARCHMAN, MISSISSIPPI.Expenses $99,622 · grants $99,622
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-2821349
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $401,923
- Income (IRS master file)
- $78,815
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $78,815 | $105,496 | $401,923 | XML |
| 990 | December 2024 | $347,243 | $289,244 | $428,604 | IRS |
| 990 | December 2023 | $138,009 | $334,313 | $370,605 | XML |
| 990 | December 2022 | $118,791 | $3,597 | $566,909 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Paul Calhoun | December 31, 2020 | ≤ $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 85-2821349).
Questions about MISSISSIPPI PRISON CHAPEL FOUNDATION INC
- What is the EIN of MISSISSIPPI PRISON CHAPEL FOUNDATION INC?
- The employer identification number (EIN) of MISSISSIPPI PRISON CHAPEL FOUNDATION INC is 85-2821349.
- Is MISSISSIPPI PRISON CHAPEL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to MISSISSIPPI PRISON CHAPEL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MISSISSIPPI PRISON CHAPEL FOUNDATION INC 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 MISSISSIPPI PRISON CHAPEL FOUNDATION INC 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 MISSISSIPPI PRISON CHAPEL FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of MISSISSIPPI PRISON CHAPEL FOUNDATION INC?
- The 990-N for 2020 names Paul Calhoun.
- Who are the officers and directors of MISSISSIPPI PRISON CHAPEL FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does MISSISSIPPI PRISON CHAPEL FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $78,815, expenses of $105,496 and total assets of $401,923 at year end.
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