Civic Intelligence

Mississippi Volunteer Lawyers Project

EIN 64-0733141 • 501(c)3 • Jackson, MS

Profile

Mississippi volunteer lawyers project enables volunteer attorneys to provide equal access to justice for mississippians of low income and limited means through high quality pro bono legal assistance.

Post Office Box 1503Jackson, MS 39215

www.mvlp.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.11x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.13x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

52nd percentile

5.2%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$127,315

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 23.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

34th percentile

-2.8%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-20%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$636,425

Down $18,004 (-2.8%) from 2023

Liabilities

Down

$69,553

Down $45,172 (-39%) from 2023

Net Assets

Up

$566,872

Up $27,168 (+5.0%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin52nd percentile

Revenue

Down

$532,246

Down $129,165 (-20%) from 2023

Expenses

Down

$504,539

Down $70,405 (-12%) from 2023

Net Income

Down

$27,707

Down $58,760 (-68%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $392,799Liabilities 2010: $66,962Net Assets 2010: $325,8372010Assets 2011: $409,826Liabilities 2011: $70,372Net Assets 2011: $339,4542011Assets 2012: $406,136Liabilities 2012: $60,663Net Assets 2012: $345,4732012Assets 2013: $506,358Liabilities 2013: $39,548Net Assets 2013: $466,8102013Assets 2014: $555,458Liabilities 2014: $29,222Net Assets 2014: $526,2362014Assets 2015: $726,149Liabilities 2015: $27,151Net Assets 2015: $698,9982015Assets 2016: $734,956Liabilities 2016: $25,840Net Assets 2016: $709,1162016Assets 2017: $658,003Liabilities 2017: $27,856Net Assets 2017: $630,1472017Assets 2018: $630,034Liabilities 2018: $25,727Net Assets 2018: $604,3072018Assets 2019: $568,382Liabilities 2019: $20,616Net Assets 2019: $547,7662019Assets 2020: $566,949Liabilities 2020: $22,980Net Assets 2020: $543,9692020Assets 2021: $472,800Liabilities 2021: $36,535Net Assets 2021: $436,2652021Assets 2022: $600,812Liabilities 2022: $150,774Net Assets 2022: $450,0382022Assets 2023: $654,429Liabilities 2023: $114,725Net Assets 2023: $539,7042023Assets 2024: $636,425Liabilities 2024: $69,553Net Assets 2024: $566,8722024

Highlighted filing

2024

Assets$636,425
Liabilities$69,553
Net Assets$566,872
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $702,6652010Revenue 2011: $771,660Expenses 2011: $758,043Net Income 2011: $13,6172011Expenses 2012: $542,4282012Revenue 2013: $546,442Expenses 2013: $421,298Net Income 2013: $125,1442013Revenue 2014: $445,182Expenses 2014: $385,756Net Income 2014: $59,4262014Revenue 2015: $585,420Expenses 2015: $412,658Net Income 2015: $172,7622015Revenue 2016: $460,288Expenses 2016: $450,170Net Income 2016: $10,1182016Revenue 2017: $361,109Expenses 2017: $440,078Net Income 2017: -$78,9692017Revenue 2018: $413,272Expenses 2018: $439,112Net Income 2018: -$25,8402018Revenue 2019: $392,578Expenses 2019: $449,119Net Income 2019: -$56,5412019Revenue 2020: $428,933Expenses 2020: $432,730Net Income 2020: -$3,7972020Revenue 2021: $418,312Expenses 2021: $526,016Net Income 2021: -$107,7042021Revenue 2022: $534,716Expenses 2022: $555,229Net Income 2022: -$20,5132022Revenue 2023: $661,411Expenses 2023: $574,944Net Income 2023: $86,4672023Revenue 2024: $532,246Expenses 2024: $504,539Net Income 2024: $27,7072024

Highlighted filing

2024

Revenue$532,246
Expenses$504,539
Net Income$27,707
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$636,425
Liabilities
$69,553
Net assets
$566,872
Revenue
$532,246
Expenses
$504,539
Net income
$27,707
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$0.70$5.67$5.32$5.05$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.54$1.15$5.40$6.61$5.75$0.86
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.01$1.51$4.50$5.35$5.55$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$0.37$4.36$4.18$5.26$1.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.67$0.23$5.44$4.29$4.33$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$0.21$5.48$3.93$4.49$0.57
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.30$0.26$6.04$4.13$4.39$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.58$0.28$6.30$3.61$4.40$0.79
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.35$0.26$7.09$4.60$4.50$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.26$0.27$6.99$5.85$4.13$1.73
2014Detailed filing. Detailed filing data is available for this year.$5.55$0.29$5.26$4.45$3.86$0.59
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$0.40$4.67$5.46$4.21$1.25
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.61$3.45$5.42
2011Summary only. Only limited summary data is available for this year.$4.10$0.70$3.39$7.72$7.58$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.67$3.26$7.03
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$795,994
Mission and Program Overview

Mission

Mississippi volunteer lawyers project enables volunteer attorneys to provide equal access to justice for mississippians of low income and limited means through high quality pro bono legal assistance.

Enables attorneys to provide legal services to low-income/limited mississippians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$217,427$211,437▼ $5,990
Cash and Non-Interest-Bearing Accounts$206,517$202,052▼ $4,465
Pledges and Grants Receivable$43,441$53,379▲ $9,938
Prepaid Expenses and Deferred Charges$2,700$5,130▲ $2,430
Land, Buildings, and Equipment, Net$2,715$2,084▼ $631
Total Assets$472,800$600,812▲ $128,012
Other Assets Total$0$126,730▲ $126,730
Liabilities
Other Liabilities$17,338$92,630▲ $75,292
Accounts Payable and Accrued Expenses$19,197$58,144▲ $38,947
Total Liabilities$36,535$150,774▲ $114,239
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$436,265$450,038▲ $13,773
Total Net Assets Fund Balance$436,265$450,038▲ $13,773
Total Liabilities and Net Assets / Fund Balance$472,800$600,812▲ $128,012

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,084$28,993$31,077
Other Assets Org$126,730--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gayla Carpenter-sandersExec Director/general CounFT$112,895$5,996$118,891

Board Members and Trustees

NameTitle
Ratoya GilmerChair
Ben Piazza JrImmediate Past Chair
Joshua TomVice Chair
Ahmad SmithMember
Anna K RushMember
Ben ColeMember
Bobby J MorrowMember
Colleen WelchMember
Courtney CockrellMember
Danielle E AshleyMember
David CalderMember
Erica HaymerMember
Hon Carter BiseMember
Josie HudsonMember
Kimberly MerchantMember
Mildred LesureMember
Neshondria EllerbyMember
Randall SaxtonMember
Reed NunneleeMember
Sam BuchananMember
Seth ShannonMember
Stephen SpencerMember
Carnelia FondrenParliamentarian
Megan BennettSecretary
Alicia HallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$526,768
Program Service Revenue
$0
Investment Income
$-1,647
Other Revenue
$9,595
All Other Contributions
$489,194
Change in Net Assets
$-20,513

Audited Revenue Reconciliation

Revenue per Audited Statements
$534,716
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$359,586
Total Revenue per Audited Statements
$894,302
Total Revenue per Form 990
$534,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$386,785
Other Expenses$168,444
Total Fundraising Expense$21,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,698$9,728$9,728$227,154
Current Officers, Directors, Trustees, and Key Employees$103,225$4,835$4,835$112,895
Fees for Services Accounting-$36,313-$36,313
Occupancy$32,370$1,514$1,515$35,399
Other Employee Benefits$23,215$1,088$1,087$25,390
Travel$23,865$295$13$24,173
Payroll Taxes$19,517$914$915$21,346
Office Expenses$17,918$839$839$19,596
Advertising$12,033--$12,033
Fees for Services Other$10,306$482$482$11,270
Insurance$2,657$3,095-$5,752
Payment Travel Entrtnmnt Publicly Ofcl$1,941-$1,942$3,883
Depreciation Depletion$577$27$27$631
Other Expenses$4,383$145$96$145
Total Functional Expenses$470,551$62,691$21,987$555,229

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$917,829
Expenses per Audited Statements$555,229
Total Expenses per Form 990$555,229
Expenses Not Reported on Form 990$362,600
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Lease Liabilities$87,144
Other Liabilities$5,486
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A draft of the form 990 is sent to the board of directors. Form 990 is reviewed and any questions that arise from the board members are answered and/or cleared prior to the filing of the return.”

Form 990, Part VI, Section B, Line 12C

“The board of directors and the mvlp staff execute a conflict of interest policy certification on an annual basis. The certifications are maintained at mvlp's office.”

Form 990, Part VI, Section B, Line 15

“The board of directors meets in an executive session on an annual basis (typically at the fourth quarter board meeting) to review and determine the compensation for the executive director/general counsel. Several factors are considered, including his/her ability to execute the program objectives and mission, manage program personnel and raise funds for the organization.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Mississippi Volunteer Lawyers Project
EIN
64-0733141
Phone
6019609577
Address
POST OFFICE BOX 1503, JACKSON, MS 39215

Signing Officer

Name
Gayla Carpenter-sanders
Title
Executive Director/general Counsel
Phone
6019609577
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayla Carpenter-sanders
Formed
1982
Legal Domicile
Ms
Voting Board Members
20
Independent Board Members
20
Employees
5
Volunteers
160

Preparer

Firm
Matthews Cutrer & Lindsay Pa
Address
1020 HIGHLAND COLONY PKWY 500, RIDGELAND, MS 39157
Preparer
Charles R Lindsay CPA
Phone
6018988875
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Restatement of fiscal year 2021 37,300.”

Part XII, Line 2C - Committee Oversight of the Audited Financial Statements

“The executive committee of the board of directors assumes responsibility for the oversight of the annual audit of its financial statements. The executive committee recommends an independent auditor to conduct the audit and its recommendation is subject to approval by the board of directors.”

Form 990, Part XI, Line 9 - Othe Changes in Net Assets

“The december 31, 2021, financial statements have been restated to reflect the grant revenue and grant receivables that were earned in 2021 but were not recognized. Revenue from lsc grants is recognized on a per case basis when the case is closed. Cases for the fourth quarter 2021 were not approved until february 2022 and payment was not received until february 2022. Revenue for these cases was recorded in 2022 rather than 2021 when the cases were closed and the earning process was complete.”

Raw XML AppendixShowing 400 of 579 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt019197
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt058144
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ENABLES ATTORNEYS TO PROVIDE LEGAL SERVICES TO LOW-INCOME/LIMITED MISSISSIPPIANS.
IRS990/AdvertisingGrp/ProgramServicesAmt012033
IRS990/AdvertisingGrp/TotalAmt012033
IRS990/AllOtherContributionsAmt0489194
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0GAYLA CARPENTER-SANDERS
IRS990/BooksInCareOfDetail/PhoneNum06019609577
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01635 LELIA DRIVE SUITE 101
IRS990/BooksInCareOfDetail/USAddress/CityNm0JACKSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd039215
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0206517
IRS990/CashNonInterestBearingGrp/EOYAmt0202052
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt04835
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt04835
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0103225
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0112895
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0526768
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-1647
IRS990/CYOtherExpensesAmt0168444
IRS990/CYOtherRevenueAmt09595
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-20513
IRS990/CYSalariesCompEmpBnftPaidAmt0386785
IRS990/CYTotalExpensesAmt0555229
IRS990/CYTotalFundraisingExpenseAmt021987
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0534716
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt027
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt027
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0577
IRS990/DepreciationDepletionGrp/TotalAmt0631
IRS990/Desc0HIGHLIGHTS FOR THE MISSISSIPPI VOLUNTEER LAWYERS PROJECT (MVLP) DURING 2022:1. MVLP HOSTED 26 CLINICS ACROSS THE STATE OF MISSISSIPPI, ASSISTING MORE THAN 500 PRO SE LITIGANTS WITH LEGAL MATTERS.2. MVLP DOUBLED THE NUMBER OF INDIVIDUALS ASSISTED THROUGH CLINICS, THE HIGHEST NUMBER SINCE 2013.3. MVLP DOUBLED THE NUMBER OF CASES REFERRED TO ITS PROGRAM FOR FULL REPRESENTION.4. MVLP CELEBRATED 40 YEARS OF EXISTENCE IN THE STATE OF MISSISSIPPI AND COMMEMORATED THE MILESTONE WITH RECOGNIZING INDIVIDUALS WHO HAVE SHAPED MVLP OVER THE PAST FOUR DECADES.5. MVLP RECEIVED ADDITIONAL GRANT FUNDING TO EXPAND THE SCOPE OF EXPUNGEMENT WORK IN THE MISSISSIPPI DELTA.
IRS990/DescribedInSection501c3Ind01
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IRS990/DonorAdvisedFundInd00
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IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0470551
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
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IRS990/FeesForServicesAccountingGrp/TotalAmt036313
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IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0482
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt010306
IRS990/FeesForServicesOtherGrp/TotalAmt011270
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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