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← EQUAL JUSTICE UNDER LAW

Form 990 for tax year 2022

Filed by EQUAL JUSTICE UNDER LAW.

Totals

Total revenue
$1,665,388
Total expenses
$601,613
Contributions and grants received
$1,019,040
Grants paid
$0
Program service revenue
$642,132
Investment income
$4,216
Other revenue
$0
Total assets, end of year
$1,578,028
Total liabilities, end of year
$683
Net assets or fund balances, end of year
$1,577,345
Program services expenses (Part IX)
$481,448
Management and general expenses
$78,737
Fundraising expenses
$41,428
Program service expenses (Part III)
$481,448

Program services were 80.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,019,040

  • 2a · Program service revenue: ATTORNEY FEES

    total $592,132 · related or exempt $592,132

  • 2b · Program service revenue: FELLOWSHIPS

    total $50,000 · related or exempt $50,000

  • 3 · Investment income

    total $4,216 · excluded $4,216

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $194,828 · program services $155,862 · management and general $25,328 · fundraising $13,638

  • 7 · Other salaries and wages

    total $232,700 · program services $186,160 · management and general $30,251 · fundraising $16,289

  • 8 · Pension plan contributions

    total $548 · program services $439 · management and general $71 · fundraising $38

  • 9 · Other employee benefits

    total $16,816 · program services $13,453 · management and general $2,186 · fundraising $1,177

  • 10 · Payroll taxes

    total $31,253 · program services $25,002 · management and general $4,063 · fundraising $2,188

  • 11c · Fees: accounting

    total $1,800 · management and general $1,800

  • 11g · Fees: other

    total $5,341 · program services $4,273 · management and general $694 · fundraising $374

  • 12 · Advertising and promotion

    total $11,195 · program services $8,956 · management and general $1,455 · fundraising $784

  • 13 · Office expenses

    total $4,613 · program services $3,690 · management and general $600 · fundraising $323

  • 14 · Information technology

    total $7,385 · program services $5,908 · management and general $960 · fundraising $517

  • 16 · Occupancy

    total $85,162 · program services $68,130 · management and general $11,071 · fundraising $5,961

  • 17 · Travel

    total $7,990 · program services $7,990

  • 23 · Insurance

    total $1,982 · program services $1,585 · management and general $258 · fundraising $139

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $401,790 · end of year $847,028

  • 2 · Savings and temporary cash investments

    beginning of year $105,826 · end of year $705,826

  • 4 · Accounts receivable

    beginning of year $0 · end of year $5,224

  • 15 · Other assets

    beginning of year $19,950 · end of year $19,950

  • 17 · Accounts payable and accrued expenses

    beginning of year $394 · end of year $0

  • 25 · Other liabilities

    beginning of year $683 · end of year $683

  • 27 · Net assets without donor restrictions

    beginning of year $526,489 · end of year $1,577,345

Mission and programs · 2022

Mission

SEE SCHEDULE O.

Activities or mission (Part I)

TO PROVIDE LEGAL ASSISTANCE TO PEOPLE LIVING IN POVERTY IN ORDER TO PROMOTE SOCIAL WELFARE.

  • IN 2022, EQUAL JUSTICE UNDER LAW MADE SIGNIFICANT ACCOMPLISHMENTS ON BEHALF OF PEOPLE LIVING IN POVERTY. WE WON SUMMARY JUDGMENT IN OUR CHALLENGE TO SACRAMENTO COUNTY'S USE OF MONEY BAIL. THE COURT HELD THAT THE USE OF THE BAIL SCHEDULE WAS UNCONSTITUTIONAL BECAUSE IT RESULTED IN PEOPLE REMAINING IN JAIL FOR NO OTHER REASON THAN THEIR INABILITY TO AFFORD BAIL. WE ALSO FILED A LAWSUIT CHALLENGING THE EXTORTION OF INDIVIDUALS THROUGH PRETRIAL AND PROBATION FEES. VANDERBURGH COUNTY, INDIANA, AND THE FOR-PROFIT CORPORATION ABK CHARGE EXORBITANT FEES FOR DRUG AND ALCOHOL TESTING AND ELECTRONIC MONITORING, CREATING A MODERN-DAY DEBTORS' PRISON BY JAILING THOSE WHO CANNOT AFFORD TO PAY. THE COUNTY PAYS NOTHING TO ABK FOR ITS SERVICES; ABK PROFITS BY CHARGING FEES TO EVERY PERSON IT SUPERVISES. ABK THEN SENDS A PORTION OF ITS PROFITS BACK TO THE COUNTY TO PAY FOR PROBATION STAFF AND COURT EXPENSES. THE RESULTING DEBTORS' PRISON CRIMINALIZES POVERTY AND DAMAGES PUBLIC SAFETY, ALL FOR THE FINANCIAL GAIN OF THE COUNTY AND A PRIVATE CORPORATION. ALSO, A NEW LAW IN MISSOURI MAKES IT A CRIME TO SLEEP OR CAMP ON PUBLIC LAND. WE ARE CHALLENGING THIS LAW, WHICH PUTS HUNDREDS OF PEOPLE EXPERIENCING HOMELESSNESS AT RISK OF UNJUST CRIMINAL PROSECUTION. INSTEAD OF PROVIDING MUCH-NEEDED HOUSING TO THOSE WHO ARE STRUGGLING, THE STATE OF MISSOURI IS PUNISHING PEOPLE FOR THEIR POVERTY. CRIMINALIZATION IS NOT COMPASSION; IT IS CRUELTY. NOT ONLY IS IT CRUEL - IT'S UNCONSTITUTIONAL.

    Expenses $481,448 · Revenue $642,132

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Phil Telfeyan

    PRESIDENT AND EXECUTIVE DI

    Total calculated
    $194,827
    From this org
    $174,227
    From related orgs
    $0
    Other
    $20,600
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $174,227
    Bonus
    $0
    Other
    $0
    Deferred
    $16,462
    Nontaxable benefits
    $4,138
    Filer's total
    $194,827
  • Rana Kanaan

    CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Jeff Gould

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Alfred Baca

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Ralph Baker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lara Born

    DIRECTOR

    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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
6 September 2023
IRS schema version
2022v5.0
Source object
202302549349301110

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