Civic Intelligence

Equal Justice Under Law Inc

EIN 46-2209985 • 501(c)3 • Washington, DC

Profile

The purpose of equal justice under law, inc. (ejul) is to provide legal assistance to people living in poverty in order to promote social welfare by advancing the defense of their human and civil rights, equal rights, civil liberties, equality, and human freedom.

400 7th Street NW 602Washington, DC 20004

www.equaljusticeunderlaw.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

93rd percentile

64%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$207,148

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

93rd percentile

80%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

352%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,394,589

Up $1,067,252 (+80%) from 2023

Liabilities

Flat

$683

Flat from 2023

Net Assets

Up

$2,393,906

Up $1,067,252 (+80%) from 2023

Revenue

Up

$1,656,144

Up $1,289,999 (+352%) from 2023

Expenses

Down

$602,678

Down $38,641 (-6.0%) from 2023

Net Income

Up

$1,053,466

Up $1,328,640 (+483%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $107,548Liabilities 2014: $42,108Net Assets 2014: $65,4402014Assets 2015: $1,156,633Liabilities 2015: $6,679Net Assets 2015: $1,149,9542015Assets 2016: $1,221,420Liabilities 2016: $10,652Net Assets 2016: $1,210,7682016Assets 2017: $1,087,913Liabilities 2017: $2,559Net Assets 2017: $1,085,3542017Assets 2018: $1,421,052Liabilities 2018: $40,638Net Assets 2018: $1,380,4142018Assets 2019: $1,034,436Liabilities 2019: $43,061Net Assets 2019: $991,3752019Assets 2020: $780,146Liabilities 2020: $111,489Net Assets 2020: $668,6572020Assets 2021: $527,566Liabilities 2021: $1,077Net Assets 2021: $526,4892021Assets 2022: $1,578,028Liabilities 2022: $683Net Assets 2022: $1,577,3452022Assets 2023: $1,327,337Liabilities 2023: $683Net Assets 2023: $1,326,6542023Assets 2024: $2,394,589Liabilities 2024: $683Net Assets 2024: $2,393,9062024

Highlighted filing

2024

Assets$2,394,589
Liabilities$683
Net Assets$2,393,906

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $164,202Expenses 2014: $95,359Net Income 2014: $68,8432014Revenue 2015: $1,312,174Expenses 2015: $227,660Net Income 2015: $1,084,5142015Revenue 2016: $685,584Expenses 2016: $624,770Net Income 2016: $60,8142016Revenue 2017: $547,197Expenses 2017: $649,323Net Income 2017: -$102,1262017Revenue 2018: $1,054,988Expenses 2018: $748,212Net Income 2018: $306,7762018Revenue 2019: $344,474Expenses 2019: $733,513Net Income 2019: -$389,0392019Revenue 2020: $252,882Expenses 2020: $575,600Net Income 2020: -$322,7182020Revenue 2021: $401,636Expenses 2021: $545,944Net Income 2021: -$144,3082021Revenue 2022: $1,665,388Expenses 2022: $601,613Net Income 2022: $1,063,7752022Revenue 2023: $366,145Expenses 2023: $641,319Net Income 2023: -$275,1742023Revenue 2024: $1,656,144Expenses 2024: $602,678Net Income 2024: $1,053,4662024

Highlighted filing

2024

Revenue$1,656,144
Expenses$602,678
Net Income$1,053,466

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.00$2.39$1.66$0.60$1.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.00$1.33$0.37$0.64$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.00$1.58$1.67$0.60$1.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.40$0.55$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.11$0.67$0.25$0.58$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.04$0.99$0.34$0.73$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.04$1.38$1.05$0.75$0.31
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.55$0.65$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.01$1.21$0.69$0.62$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.01$1.15$1.31$0.23$1.08
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.04$0.07$0.16$0.10$0.07
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
Sep 6, 2023
Return Version
2022v5.0
Gross Receipts
$1,665,388
Mission and Program Overview

Mission

The purpose of equal justice under law, inc. (ejul) is to provide legal assistance to people living in poverty in order to promote social welfare by advancing the defense of their human and civil rights, equal rights, civil liberties, equality, and human freedom.

To provide legal assistance to people living in poverty in order to promote social welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$401,790$847,028▲ $445,238
Savings and Temporary Cash Investments$105,826$705,826▲ $600,000
Accounts Receivable$0$5,224▲ $5,224
Total Assets$527,566$1,578,028▲ $1,050,462
Other Assets Total$19,950$19,950→ $0
Liabilities
Other Liabilities$683$683→ $0
Accounts Payable and Accrued Expenses$394$0▼ $394
Total Liabilities$1,077$683▼ $394
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$526,489$1,577,345▲ $1,050,856
Total Net Assets Fund Balance$526,489$1,577,345▲ $1,050,856
Total Liabilities and Net Assets / Fund Balance$527,566$1,578,028▲ $1,050,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phil TelfeyanPresident and Executive DiFT$174,227$20,600$194,827

Board Members and Trustees

NameTitle
Rana KanaanChair
Alfred BacaDirector
Lara BornDirector
Ralph BakerDirector
Jeff GouldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,019,040
Program Service Revenue
$642,132
Investment Income
$4,216
Other Revenue
$0
All Other Contributions
$1,019,040
Change in Net Assets
$1,063,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$476,145
Other Expenses$125,468
Total Fundraising Expense$41,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$186,160$30,251$16,289$232,700
Current Officers, Directors, Trustees, and Key Employees$155,862$25,328$13,638$194,828
Occupancy$68,130$11,071$5,961$85,162
Payroll Taxes$25,002$4,063$2,188$31,253
Other Employee Benefits$13,453$2,186$1,177$16,816
Advertising$8,956$1,455$784$11,195
Travel$7,990--$7,990
Information Technology$5,908$960$517$7,385
Fees for Services Other$4,273$694$374$5,341
Office Expenses$3,690$600$323$4,613
Insurance$1,585$258$139$1,982
Fees for Services Accounting-$1,800-$1,800
Pension Plan Contributions$439$71$38$548
Total Functional Expenses$481,448$78,737$41,428$601,613
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
Deferred Rent Liability$683
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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 A, Line 8B

There are no committees with authority to act on behalf of the governing body.

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

The draft version of the federal form 990 is first reviewed by the president and executive director. After the president and the executive director review the draft form 990, it is then circulated to the full board of directors prior to filing with the internal revenue service.

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

In implementing the conflict of interest policy, ejul requires various disclosures to be made, which include a disclosure statement, particular transactions or arrangements, and organizational filings. After receiving disclosure of the interest and the materials facts to the board of directors, the board of directors will discuss and vote upon the question of whether a conflict of interest exists or not. Any related party with respect to such interest shall leave the meeting while the determination of a conflict of interest is discussed and voted upon. A majority vote of the disinterested members of the board of directors shall be required to determine whether a conflict of interest exists or could reasonably be construed to exist.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is set by the board of directors. The board of directors voted to tie the compensation amount to the federal pay scale. In the end, the executive director voluntarily elects to take an amount lower than that of the federal pay scale.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Equal Justice Under Law
EIN
46-2209985
Phone
2026701004
Address
400 7TH STREET NW 602, WASHINGTON, DC 20004

Signing Officer

Name
Phil Telfeyan
Title
President and Executive Director
Phone
2026701004
Signed
2023-09-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Telfeyan
Formed
2013
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
5

Preparer

Firm
Wegner Cpas Llp
Address
419 N LEE ST, ALEXANDRIA, VA 22314-2301
Preparer
Glenn Miller CPA
Phone
7035190990
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Equal justice under law is a nonprofit law organization dedicated to achieving equality in the criminal system and ending cycles of poverty across the nation. Through impact litigation, policy reform, and public outreach we seek radical reform of systemic inequalities in our justice system. We believe the justice system should improve well-being across society, but repeatedly it creates cycles of poverty, ruins lives, and makes everybody less safe. When counterproductive laws trap millions of people in poverty every year communities suffer. A justice system premised on equality should promote opportunities for all including housing, employment, and family relationships. Our mission is to end inequality in the justice system. Since our founding in 2014, we have developed special expertise to fight the use of pretrial money bail, wealth-based driver's license suspensions, debtor's prisons, abusive private probation practices, and other areas of wealth-based inequality in our justice system. Equal justice under law works to create lasting improvements in our justice system - to end wealth-based discrimination and create a justice system that is truly equal.

Raw XML AppendixShowing 400 of 415 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
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IRS990/Desc0IN 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.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND EXECUTIVE DI
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EQUAL JUSTICE UNDER LAW IS A NONPROFIT LAW ORGANIZATION DEDICATED TO ACHIEVING EQUALITY IN THE CRIMINAL SYSTEM AND ENDING CYCLES OF POVERTY ACROSS THE NATION. THROUGH IMPACT LITIGATION, POLICY REFORM, AND PUBLIC OUTREACH WE SEEK RADICAL REFORM OF SYSTEMIC INEQUALITIES IN OUR JUSTICE SYSTEM. WE BELIEVE THE JUSTICE SYSTEM SHOULD IMPROVE WELL-BEING ACROSS SOCIETY, BUT REPEATEDLY IT CREATES CYCLES OF POVERTY, RUINS LIVES, AND MAKES EVERYBODY LESS SAFE. WHEN COUNTERPRODUCTIVE LAWS TRAP MILLIONS OF PEOPLE IN POVERTY EVERY YEAR COMMUNITIES SUFFER. A JUSTICE SYSTEM PREMISED ON EQUALITY SHOULD PROMOTE OPPORTUNITIES FOR ALL INCLUDING HOUSING, EMPLOYMENT, AND FAMILY RELATIONSHIPS. OUR MISSION IS TO END INEQUALITY IN THE JUSTICE SYSTEM. SINCE OUR FOUNDING IN 2014, WE HAVE DEVELOPED SPECIAL EXPERTISE TO FIGHT THE USE OF PRETRIAL MONEY BAIL, WEALTH-BASED DRIVER'S LICENSE SUSPENSIONS, DEBTOR'S PRISONS, ABUSIVE PRIVATE PROBATION PRACTICES, AND OTHER AREAS OF WEALTH-BASED INEQUALITY IN OUR JUSTICE SYSTEM. EQUAL JUSTICE UNDER LAW WORKS TO CREATE LASTING IMPROVEMENTS IN OUR JUSTICE SYSTEM - TO END WEALTH-BASED DISCRIMINATION AND CREATE A JUSTICE SYSTEM THAT IS TRULY EQUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DRAFT VERSION OF THE FEDERAL FORM 990 IS FIRST REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR. AFTER THE PRESIDENT AND THE EXECUTIVE DIRECTOR REVIEW THE DRAFT FORM 990, IT IS THEN CIRCULATED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN IMPLEMENTING THE CONFLICT OF INTEREST POLICY, EJUL REQUIRES VARIOUS DISCLOSURES TO BE MADE, WHICH INCLUDE A DISCLOSURE STATEMENT, PARTICULAR TRANSACTIONS OR ARRANGEMENTS, AND ORGANIZATIONAL FILINGS. AFTER RECEIVING DISCLOSURE OF THE INTEREST AND THE MATERIALS FACTS TO THE BOARD OF DIRECTORS, THE BOARD OF DIRECTORS WILL DISCUSS AND VOTE UPON THE QUESTION OF WHETHER A CONFLICT OF INTEREST EXISTS OR NOT. ANY RELATED PARTY WITH RESPECT TO SUCH INTEREST SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. A MAJORITY VOTE OF THE DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS SHALL BE REQUIRED TO DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS OR COULD REASONABLY BE CONSTRUED TO EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS VOTED TO TIE THE COMPENSATION AMOUNT TO THE FEDERAL PAY SCALE. IN THE END, THE EXECUTIVE DIRECTOR VOLUNTARILY ELECTS TO TAKE AN AMOUNT LOWER THAN THAT OF THE FEDERAL PAY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TaxablePartyNotificationInd00
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IRS990/TerminateOperationsInd00
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