﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2014v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2016-04-08T13:44:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2015-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454555257</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>House of Accounting LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>20310 W 108th Street</AddressLine1Txt>
        <CityNm>Olathe</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>66061</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2014-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>452437353</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The Phillips Black Project a Nonprofit Public Inte</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PHIL</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>836 Harrison St</AddressLine1Txt>
        <CityNm>San Francisco</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94107</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>John R Mills</PersonNm>
      <PersonTitleTxt>Executive Direc</PersonTitleTxt>
      <PhoneNum>8885320897</PhoneNum>
      <SignatureDt>2016-01-04</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Colette House</PreparerPersonNm>
      <PTIN>P01525191</PTIN>
      <PhoneNum>9135305609</PhoneNum>
      <PreparationDt>2016-04-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-08-17 19:52:53Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="IRS990">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>John R Mills</PrincipalOfficerNm>
      <GrossReceiptsAmt>259019</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>phillipsblack.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2011</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To provide high quality legal representation to indigent inmates.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>2</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>7000</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>171007</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>122923</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>88012</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>129923</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>259019</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>94453</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>103951</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>52416</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>62955</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>146869</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>166906</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-16946</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>92113</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1946</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>90659</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>3400</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-1454</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>90659</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>To provide high quality legal representation to indigent inmates.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>106224</ExpenseAmt>
      <RevenueAmt>89019</RevenueAmt>
      <Desc>General program services carrying out the primary tax exempt purpose.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>31250</ExpenseAmt>
        <RevenueAmt>75000</RevenueAmt>
        <Desc>We conducted groundbreaking research into the administration of life without parole sentences imposed for offenses by juveniles (JLWOP). The research chronicled the administration of JLWOP sentences nationwide. At the time of our research, there were over 2300 people serving a JLWOP sentence, and our research could impact all of them, as well as their counsel. Our research received substantial attention in the national press and has already served as the basis for strategic litigation challenging JLWOP sentencing practices.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>25000</ExpenseAmt>
        <RevenueAmt>25000</RevenueAmt>
        <Desc>Throughout the year, principals in our office conducted research and consultations in support of attorneys representing inmates facing imminent execution. As a direct result of our efforts, two inmates executions were halted, one just hours before it was scheduled to begin. We provided consultation and research support in approximately twelve cases.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <RevenueAmt>70000</RevenueAmt>
        <Desc>This grant was received 5/11/15 and provided for FY 2016. No work was done on that grant in FY 2015.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcRevenueAmt>70000</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>162474</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd>false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>false</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <DAFExcessBusinessHoldingsInd>false</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>false</TaxableDistributionsInd>
      <DistributionToDonorInd>false</DistributionToDonorInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>2</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NC</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>John R Mills</PersonNm>
        <PhoneNum>8885320897</PhoneNum>
        <USAddress>
          <AddressLine1Txt>836 Harrison St</AddressLine1Txt>
          <CityNm>San Francisco</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94107</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>John R Mills</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHoursPerWeekRt>60.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>60.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <KeyEmployeeInd>X</KeyEmployeeInd>
        <ReportableCompFromOrgAmt>84330</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>84330</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>170000</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>1007</AllOtherContributionsAmt>
      <TotalContributionsAmt>171007</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Legal representation</Desc>
        <BusinessCd>541100</BusinessCd>
        <TotalRevenueColumnAmt>88012</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>88012</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>88012</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>259019</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>88012</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>84330</TotalAmt>
        <ProgramServicesAmt>84330</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>1435</TotalAmt>
        <ProgramServicesAmt>1435</ProgramServicesAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>18186</TotalAmt>
        <ProgramServicesAmt>18186</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>37044</TotalAmt>
        <ProgramServicesAmt>37044</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>335</TotalAmt>
        <ManagementAndGeneralAmt>335</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>1092</TotalAmt>
        <ProgramServicesAmt>1092</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2578</TotalAmt>
        <ProgramServicesAmt>785</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1793</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>2183</TotalAmt>
        <ManagementAndGeneralAmt>2183</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>12882</TotalAmt>
        <ProgramServicesAmt>12882</ProgramServicesAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>1705</TotalAmt>
        <ProgramServicesAmt>1705</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Taxes and licenses</Desc>
        <TotalAmt>755</TotalAmt>
        <ProgramServicesAmt>755</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Legal Research resources</Desc>
        <TotalAmt>2565</TotalAmt>
        <ProgramServicesAmt>2565</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Job materials and supplies</Desc>
        <TotalAmt>863</TotalAmt>
        <ProgramServicesAmt>863</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Postage and shipping</Desc>
        <TotalAmt>832</TotalAmt>
        <ProgramServicesAmt>832</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>121</TotalAmt>
        <ManagementAndGeneralAmt>121</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>166906</TotalAmt>
        <ProgramServicesAmt>162474</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4432</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1946</BOYAmt>
        <EOYAmt>88481</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>2178</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <EOYAmt>2178</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1946</BOYAmt>
        <EOYAmt>90659</EOYAmt>
      </TotalAssetsGrp>
      <LoansFromOfficersDirectorsGrp>
        <BOYAmt>3400</BOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>3400</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>-1454</BOYAmt>
        <EOYAmt>90659</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-1454</BOYAmt>
        <EOYAmt>90659</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1946</BOYAmt>
        <EOYAmt>90659</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>92113</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>5000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>170000</CurrentTaxYearAmt>
        <TotalAmt>182000</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>162022</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>267330</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122923</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89019</CurrentTaxYearAmt>
        <TotalAmt>641294</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearMinus3YearsAmt>162022</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>272330</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>129923</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>259019</CurrentTaxYearAmt>
        <TotalAmt>823294</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>324044</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>544660</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>259846</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>518038</CurrentTaxYearAmt>
        <TotalAmt>1646588</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1646588</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>324044</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>544660</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>259846</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>518038</CurrentTaxYearAmt>
        <TotalAmt>1646588</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D">
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>2178</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>2178</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>2178</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing body of The phillips Black Project has reviewed the 990 prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the organizations conflict of interest is policy is distributed to the members of the board at the time of their appointment. At the annual board meeting the officers discuss any potential conflicts.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board reviews publicly available information about compensation of attorneys in the field of nonprofit criminal defense and capital defense. Information from the public defender offices, non-profits, and law schools were each considered.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents will be provided to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>