Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Mississippi Center for Justice
Employer identification number
13-4203234
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
1,267,417
1,138,134
1,591,145
2,431,131
2,105,809
8,533,636
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
1,267,417
1,138,134
1,591,145
2,431,131
2,105,809
8,533,636
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
8,533,636
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
1,267,417
1,138,134
1,591,145
2,431,131
2,105,809
8,533,636
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
8,341
21,922
7,288
3,390
260
41,201
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
15,328
300
4,193
13,569
3,379
36,769
11
Total support (Add lines 7 through 10).
8,611,606
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
777,644
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
99.090 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
90.970 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Mississippi Center for Justice
Employer identification number
13-4203234
Identifier
Return Reference
Explanation
Statement of Program Service Accomplishments:
Part III, Line 4a
HURRICANE KATRINA: ** Since Hurricane Katrina devastated the Mississippi coast in 2005, the Center has relentlessly advocated for an equitable recovery; one that adequately and fairly compensates low-to-moderate income families for their loss of housing. In December 2008, the Center filed a federal court lawsuit to stop the diversion of disaster assistance funds intended by Congress for housing recovery to an expansion of the State Port of Gulfport. In a landmark settlement announced in November 2010, the Center, the U.S. Department of Housing and Urban Development, and the State of Mississippi agreed to allocate $132 million of the federal dollars for a next phase of housing recovery funding for more than 5,000 mostly low-income and African American families who had not yet received the benefit of federal assistance. SOUTH DELTA REGIONAL HOUSING AUTHORITY: ** After the South Delta Regional Housing Authority more than doubled the rents assessed to more than 250 tenants in six Delta communities in August 2009, the Center filed a federal court lawsuit seeking injunctive relief until the proper statutory rent could be determined. After a protracted hearing on the preliminary injunction, the judge ruled that the tenants had to begin paying the increased rent in November 2009. With the help of a pro bono forensic accountant and pro bono attorneys from Jackson and Cleveland, MS, the Center continued to litigate the case throughout 2010, with the prospect of a settlement looking promising by year's end. PRO BONO FORECLOSURE PREVENTION INITIATIVE: ** With the addition of an Equal Justice Works AmeriCorps Recovery Fellow in August 2009, the Center's Pro Bono Foreclosure Prevention Initiative continued throughout 2010 to provide legal assistance to keep Mississippians in their homes. The fellow worked with a panel of lawyers who agreed to receive training and accept referrals of foreclosure cases on a pro bono basis; as well as with a network of housing counselors who provided assistance before the cases reached the foreclosure stage. In 2010, the program served 198 Mississippians facing foreclosure, advising them throughout the process and working with mortgage servicers to renegotiate their debt or help them exit the home gracefully. Of the 198 clients served, only two lost their homes at foreclosure sale. The Center worked with the National Consumer Law Center to train new pro bono attorneys who provided assistance at housing fairs across the state, including the 2010 Hope for Homeowners convening in Gulfport, which attracted over 600 borrowers. CAMPAIGN TO COMBAT THE ABUSES OF PAYDAY LENDING: ** With new funding from The Atlantic Philanthropies, the Center's campaign to combat the abuses of payday lending gained significant traction throughout 2010 with the adoption by several municipalities of temporary moratoria on new payday lending and check-cashing stores or resolutions calling for reform of the payday lending law. The campaign also garnered significant media attention and favorable editorial comment. Mississippians for Fair Lending geared up throughout the year for a 2011 legislative session in which the payday lending statute would be up for reauthorization, providing ample opportunities for public outreach and education about the need for reform. IMPROVED ACCESS TO MEDICAID: ** The Center continued advocating for improved access to Medicaid and addressed specific issues when the Division of Medicaid changed its policy to exclude coverage. The Center continues its efforts to provide Mississippians information about the Medicaid and CHIP application process by distributing its brochure "A Parent's Guide to Applying for Mississippi Health Care Benefits" statewide. The Center's Hospital Accountability Project, in partnership with the Mississippi Coalition for Citizens with Disabilities, advocated for reform of charity care policies and medical debt collection practices of Jackson area hospitals. LAW STUDENTS: ** Capitalizing on the continued enthusiasm of law students, thousands of whom have descended on the Gulf Coast since Hurricane Katrina, the Center operated its Biloxi and Jackson offices as hands-on learning laboratories for dozens of law students, who spent their winter, spring and summer breaks volunteering in both offices. In the summer of 2010, the Center's Biloxi office hosted the third and final session of the University of Maryland School of Law's Recovering Communities Clinic, whose students provided assistance to prevent cottage evictions, combat contractor fraud and support congressional oversight testimony. BP DEEPWATER HORIZON OIL RIG EXPLOSION: ** Soon after the BP Deepwater Horizon oil rig exploded in the Gulf of Mexico in April 2010, the Center convened legal aid providers across the Gulf states to mount a campaign to meet legal needs of the oil disaster's most vulnerable victims. The Center negotiated an agreement with Ken Feinberg's Gulf Coast Claims Facility to provide legal assistance in the claims process and mobilized the involvement in this effort of 12 legal services organizations in the 5 Gulf States, enabling them to put 16 lawyers to work in early 2011 representing oil claimants. SAVE OUR SCHOOLS COALITION: ** In 2010, with the Center's assistance, community members and educators in East Biloxi joined forces as the Save Our Schools Coalition to protest the Biloxi school board's decision to close Nichols Elementary School. Nichols, a longstanding source of community pride and cohesiveness, had just won a national Blue Ribbon award from the U.S. Department of Education (one of only four schools in the state to be so recognized). The coalition's mobilization of public education, community action and legal strategies quickly gathered strength and attention. At year's end, the Center's George Riley Education Law Fellow was pursuing a variety of possible legal avenues to challenge the school board's decision.
Form 990, Part VI, Section B, line 11
A draft of the Form 990 is sent to the President and Audit Committee. The Form 990 is reviewed and any questions that arise from the President or Audit Committee are answered/cleared prior to the filing of the return.
Form 990, Part VI, Section B, line 12c
The Audit Committee circulates the conflict of interest statement annually to each board member for their signatures and disclosure of any existing conflicts. The board monitors the policy by placing these issues on the agenda for discussion at its annual meeting and by requesting that the board members review and sign the copy of the statement anually.
Form 990, Part VI, Section B, line 15
The Audit Committee's review of compensation occurs as part of the budget-setting process at the annual meeting. The board reviews compensation of other same-size organizations and the survey that is provided by the MS Center for Nonprofits to insure that compensation is reasonable.
Form 990, Part VI, Section C, line 19
The organization makes its financial statments available on its website. They also have their governing documents, conflict of interest policy and financial statements available to the general public upon request.
Process of Committee Oversight of the Audited Financial Statements:
Part XII, Line 2
The auditor meets with the Board of Directors making a full presentation at the completion of the audit for the year answering any of the Audit Committee's questions. The auditor works closely with the Audit Committee during the year should any concerns arise.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.