Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 448,726 | 467,478 | 450,857 | 606,661 | 775,439 | 2,749,161 |
| 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 | 448,726 | 467,478 | 450,857 | 606,661 | 775,439 | 2,749,161 |
| 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).. | 404,919 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,344,242 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 448,726 | 467,478 | 450,857 | 606,661 | 775,439 | 2,749,161 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 22,234 | 14,061 | 8,589 | 7,648 | 16,897 | 69,429 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 6,350 | 6,279 | 7,608 | 9,378 | 14,888 | 44,503 |
| 11 | Total support Add lines 7 through 10. | 2,863,093 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS | NOTE: THE TENNESSEE JUSTICE CENTER IS A PUBLIC INTEREST LAW FIRM THAT IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE INSTRUCTIONS ONLINE FOR COMPLETION OF THE IRS FORM 990 FOR EXEMPT ORGANIZATIONS CONTAIN THE FOLLOWING STATEMENT AT HTTP://WWW.IRS.GOV/INSTRUCTIONS/I990/CH02.HTML#D0E2481: PUBLIC INTEREST LAW FIRM. A PUBLIC INTEREST LAW FIRM EXEMPT UNDER SECTION 501(C)(3) OR SECTION 501(C)(4) MUST INCLUDE A LIST OF ALL THE CASES IN LITIGATION OR THAT HAVE BEEN LITIGATED DURING THE YEAR. FOR EACH CASE: * DESCRIBE THE MATTER IN DISPUTE, * EXPLAIN HOW THE LITIGATION WILL BENEFIT THE PUBLIC GENERALLY, AND * ENTER THE FEES SOUGHT AND RECOVERED. SEE REV. PROC. 92-59, 1992-2 C.B. 411. THE FOLLOWING INFORMATION IS IN RESPONSE TO THAT INSTRUCTION: |
| STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS | DURING 2014, THE TENNESSEE JUSTICE CENTER HANDLED 919 NEW CASES FOR LOW-INCOME CLIENTS IN THE RESOLUTION OF THEIR LEGAL PROBLEMS, SOME OF WHICH INVOLVED ADMINISTRATIVE APPEALS PROCEDURES OUTSIDE THE JUDICIAL SYSTEM. THE CENTER ALSO CONDUCTED TRAINING FOR PRIVATE ATTORNEYS TO ENABLE THEM TO HANDLE SUCH APPEALS ON A PRO BONO BASIS. IN ADDITION TO THOSE SERVICES, THE ORGANIZATION LITIGATED THE FOLLOWING CASES IN THE JUDICIAL SYSTEM IN 2014: BINTA B. V. GOETZ, DOC. NO. 79-3107 (M.D. TENN.) - IN THIS CERTIFIED CLASS ACTION, THE TENNESSEE JUSTICE CENTER REPRESENTED 1.2 MILLION LOW-INCOME TENNESSEANS OF ALL AGES ENROLLED IN TENNESSEE'S MEDICAID MANAGED CARE PROGRAM, WHICH IS KNOWN AS TENNCARE. THE CASE ENFORCES FEDERAL DUE PROCESS REGULATIONS THAT PROTECT MEDICAID BENEFICIARIES WHEN TENNCARE MANAGED CARE CONTRACTORS DENY OR TERMINATE MEDICALLY NECESSARY HEALTH SERVICES. THE LITIGATION BENEFITS THE PUBLIC GENERALLY, BECAUSE IT: * VINDICATES CONSTITUTIONAL DUE PROCESS STANDARDS ESTABLISHED BY THE SUPREME COURT; * REQUIRES STATE CONTRACTORS TO ACTUALLY PROVIDE THE MEDICAL CARE WHICH THE GOVERNMENT PAYS THEM TO PROVIDE; * IMPLEMENTS AND ENFORCES LONGSTANDING FEDERAL STATUTES AND REGULATIONS, PROTECTS THE HEALTH OF THOUSANDS OF MEMBERS OF THE PUBLIC FROM THE ADVERSE CONSEQUENCES OF WRONGFUL DENIALS OF NEEDED MEDICAL CARE; AND * PREVENTS THE TENNCARE PROGRAM FROM INCURRING UNNECESSARY COSTS ASSOCIATED WITH THE TREATMENT OF INJURIES CAUSED BY SUCH WRONGFUL DENIALS. DURING 2014, THE CENTER MONITORED AND ENFORCED COMPLIANCE WITH STANDING ORDERS IN THE CASE. TJC NEITHER SOUGHT NOR RECEIVED ANY ATTORNEYS' FEES IN THIS CASE IN 2014. WILSON V. GORDON, DOC. NO. 3:14-CV-01492 (M.D. TENN.) THIS SUIT WAS FILED IN JULY 2014 TO ADDRESS SERIOUS BARRIERS TO ENROLLMENT AND MEDICAL CARE FOR LOW-INCOME TENNESSEANS ELIGIBLE FOR MEDICAID, WHICH IS KNOWN AS "TENNCARE" IN TENNESSEE. BEGINNING IN JANUARY 2014, TENNESSEE REFUSED TO ACCEPT AND PROCESS APPLICATIONS FOR ALMOST ALL TYPES OF MEDICAID COVERAGE, FORCING TENNESSEANS TO RELY EXCLUSIVELY ON THE FEDERAL MARKETPLACE AS THE SOLE POINT OF ACCESS TO TENNCARE. IN-PERSON ASSISTANCE IS NO LONGER AVAILABLE, AS REQUIRED BY FEDERAL LAW, AND THE STATE IS IN VIOLATION OF A LEGAL REQUIREMENT AUTHORIZING HOSPITALS TO ENROLL SOME ELIGIBLE FAMILIES ON AN EXPEDITED BASIS. THESE VIOLATIONS HAVE RESULTED IN MASSIVE DELAYS IN THE PROCESSING OF APPLICATIONS FOR TENNCARE AND HAVE DISRUPTED OR DELAYED NECESSARY MEDICAL CARE FOR HUNDREDS OF THOUSANDS OF TENNESSEANS OF ALL AGES. ON SEPTEMBER 2, 2014, THE COURT CERTIFIED THE CASE AS A CLASS ACTION AND GRANTED A PRELIMINARY INJUNCTION TO THE CENTER'S CLIENTS. THE INJUNCTION PROVIDES THE CLASS INTERIM PROTECTION UNTIL THE TRIAL, WHICH IS EXPECTED TO OCCUR NEXT YEAR. THE PRELIMINARY INJUNCTION REQUIRES THE STATE TO PROVIDE AN ADMINISTRATIVE APPEAL, INCLUDING A FAIR HEARING, UPON REQUEST TO ANYONE WHOSE TENNCARE APPLICATION HAS BEEN DELAYED WITHOUT A DECISION BEYOND THE FEDERAL TIME LIMIT, WHICH IS 45 DAYS IN MOST CASES. OVER TWENTY THOUSAND PEOPLE HAVE APPEALED SINCE SEPTEMBER, AND THE MAJORITY HAVE BEEN ENROLLED IN TENNCARE. THIS CASE SERVES THE PUBLIC INTEREST BY PROTECTING VULNERABLE INDIVIDUALS AND VINDICATING THEIR RIGHTS UNDER FEDERAL STATUTES AND THE CONSTITUTION. TJC NEITHER SOUGHT NOR RECEIVED ANY ATTORNEYS' FEES IN THIS CASE IN 2014. |
| FORM 990, PART VI, SECTION B, LINE 11 | EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS FORM 990 PRIOR TO FILING. A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS VIA EMAIL PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE & SUBMIT TO ADMINISTRATIVE ASSISTANT OR EXECUTIVE DIRECTOR. ANY CONFLICT WOULD BE HANDLED BY THE PRESIDENT OF THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 15 | FOR ATTORNEY STAFF, THE ORGANIZATION HAS INDEXED ITS SALARY SCALE TO THE MEDIAN SALARY PAID TO STATE ATTORNEY'S GENERAL STAFF IN THE SOUTHEAST, AS REPORTED BY NALP, THE NATIONAL TRADE ASSOCIATION OF LAW PLACEMENT OFFICERS. THE BOARD OF DIRECTORS SETS THE SALARY OF THE EXECUTIVE DIRECTOR. THE ORGANIZATION HAS A SALARY SCALE FOR NON-PROFESSIONAL STAFF DEVELOPED FOLLOWING A COMPARABILITY STUDY OF SIMILAR POSITIONS IN COMPARABLE ORGANIZATIONS; SALARY IS DETERMINED BASED ON EDUCATION AND PRIOR EXPERIENCE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND ON GIVINGMATTERS.COM. |
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