MISSISSIPPI PRISON CHAPEL FOUNDATION INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
MISSISSIPPI PRISON CHAPEL FOUNDATION INC (EIN 85-2821349)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-03-06
IRS object ID
202640659349200444
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-03-06T14:18:22-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN461498870PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BMSS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11020 HIGHLAND COLONY PKWY SUITE 600AddressLine1Txt
CityRIDGELANDCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39157ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN852821349EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MISSISSIPPI PRISON CHAPEL FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMISSBusinessNameControlTxt
Phone6016245135PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11888 MAIN STREET C-279AddressLine1Txt
CityMADISONCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39110ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL CALHOUNPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6016245135PhoneNum
Signature2026-02-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMAURA MCDEVITT CPAPreparerPersonNm
PTINP02480985PTIN
Phone6019482924PhoneNum
Preparation2026-02-26PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$78,815GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$63,600ContributionsGiftsGrantsEtcAmt
Investment Income$15,215InvestmentIncomeAmt
Total Revenue$78,815TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$4,508FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$100,988OtherExpensesTotalAmt
Total Expenses$105,496TotalExpensesAmt
Excess Or Deficit For Year-$26,681ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$428,604NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$401,923NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$428,604BOYAmt
EOY$401,923EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$428,604BOYAmt
EOY$401,923EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$428,604BOYAmt
EOY$401,923EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeTO BUILD INTERFAITH CHAPELS ON PRISON GROUNDS IN MISSISSIPPI TO PROVIDE IMPRISONED INDIVIDUALS WITH A FACILITY TO WORSHIP THE LORD IN.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomCONSTRUCTION OF CHAPELS AT PRISONS LOCATED IN LEAKESVILLE AND PARCHMAN, MISSISSIPPI.DescriptionProgramSrvcAccomTxt
Grants And Allocations$99,622GrantsAndAllocationsAmt
Program Service Expenses$99,622ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$99,622TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DAVID C MCNAIR
PRESIDENT8.00$0$0$0
DENNIS MARTIN
VICE PRESIDENT2.00$0$0$0
PAUL CALHOUN
TREASURER2.00$0$0$0
STEVEN SMITH
SECRETARY0.50$0$0$0
JAMES T DULIN
DIRECTOR0.20$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonPAUL CALHOUNPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11888 MAIN STREET SUITE C-198AddressLine1Txt
CityMADISONCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39110ZIPCd
FieldValueIRS element (for citing)
Phone6016245135PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$460,024CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,900CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$111,686CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$326,711CurrentTaxYearMinus1YearAmt
Current Tax Year$63,600CurrentTaxYearAmt
Total$1,072,921TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$460,024CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,900CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$111,686CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$326,711CurrentTaxYearMinus1YearAmt
Current Tax Year$63,600CurrentTaxYearAmt
Total$1,072,921TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$645,108SubstantialContributorsTotAmt
Public Support Total170$427,813PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,089CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,891CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,323CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$20,532CurrentTaxYearMinus1YearAmt
Current Tax Year$15,215CurrentTaxYearAmt
Total$71,050TotalAmt
FieldValueIRS element (for citing)
Total Support$1,143,971TotalSupportAmt
Public Support CY1700.37400PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INTEREST . AMOUNT: 15,215.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: INSURANCE. AMOUNT: 954. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 412. DESCRIPTION: CONSTRUCTION COSTS. AMOUNT: 99,622. TOTAL TO FORM 990-EZ, LINE 16: 100,988.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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