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THE PHILLIPS BLACK PROJECT A PUBLIC INTEREST NON PROFIT LAW OFFICE

EIN 45-2437353 OAKLAND, CA

Browse the largest nonprofits in California

Revenue 2024
$2,754,138
Expenses 2024
$2,474,474

Program services were 94.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
I80
Classification
1000
Street
1721 BROADWAY STE 201

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

11 other organizations in the IRS Business Master File list the same street address. matched by us

This address is a suite or unit (STE 201). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

Phillips Black consists of independent practitioners collectively dedicated to providing the highest quality of legal representation to prisoners in the USA sentenced to the severest penalties under law; contributes to the rule of law (continued on schedule O)

  • Legal Representation - providing the highest quality of legal represenation to prisoners in the United States.

    Expenses $2,344,942 · Revenue $1,901,506

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Jennifer Merrigan

    Principal AttorneyEx Director

    Total calculated
    $131,468
    From this org
    $131,468
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Jay Ferguson

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jonathan Broun

    Board member

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $2,754,138
    Expenses
    $2,474,474
    Contributions
    $758,616
    Grants paid
    $0
  • 2023
    Revenue
    $3,509,146
    Expenses
    $2,118,916
    Contributions
    $1,096,573
    Grants paid
    $5,162
  • 2022
    Revenue
    $1,867,362
    Expenses
    $1,945,311
    Contributions
    $445,663
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $1,951,053
    Expenses
    $2,039,255
    Assets (EOY)
    $1,157,179

  • 2020 · 990

    Revenue
    $1,496,148
    Expenses
    $1,277,993
    Assets (EOY)
    $920,112

  • 2019 · 990

    Revenue
    $1,325,832
    Expenses
    $1,280,592
    Assets (EOY)
    $592,196

  • 2018 · 990

    Revenue
    $1,239,986
    Expenses
    $1,200,469
    Assets (EOY)
    $647,195

  • 2017 · 990

    Revenue
    $807,321
    Expenses
    $699,080
    Assets (EOY)
    $129,113

  • 2016 · 990

    Revenue
    $777,528
    Expenses
    $775,979
    Assets (EOY)
    $27,200

  • 2015 · 990

    Revenue
    $530,830
    Expenses
    $603,101
    Assets (EOY)
    $30,616

  • 2014 · 990

    Revenue
    $259,019
    Expenses
    $166,906
    Assets (EOY)
    $90,659

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $260,830
    Assets (EOY)
    $18,892

  • 2011 · 990-EZ

    Revenue
    $162,022
    Expenses
    $154,575
    Assets (EOY)
    $7,447

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.