Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.76x
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 64.9% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Balance Sheet
Assets
Up$75,760
Up $27,876 (+58%) from 2016
Net Assets
Down$18,339
Down $11,400 (-38%) from 2016
Liabilities
Up$57,421
Up $39,276 (+216%) from 2016
Revenue And Expenses
Revenue
Up$95,459
Up $40,931 (+75%) from 2016
Expenses
Down$63,879
Down $28,299 (-31%) from 2016
Net Income
Up$31,580
Up $69,230 (+184%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- May 15, 2018
- Return Version
- 2017v2.2
- Gross Receipts
- $95,459
Mission and Program Overview
Mission
Free Law Project is a California non-profit public benefit corporation and a federally-recognized 501(c)(3) public charity whose specific purposes are primarily:to provide free, public, and permanent access to primary legal materials on the Internet for educational, charitable, and scientific purposes to the benefit of the general public and the public interest;to develop, implement, and provide public access to technologies useful for legal research;to create an open ecosystem for legal research and materials;to support academic research on related technologies, corpora, and legal systems; and to carry on other charitable activities associated with these purposes, including, but not limited to, publications, meetings, conferences, trainings, educational seminars, and the issuance of grants and other financial support to educational institutions, foundations, and other organizations exclusively for educational, charitable, and scientific purposes as allowed by law.
Free Law Project is a California non-profit public benefit corporation and a federally-recognized 501(c)(3) public charity whose specific purposes are primarily:to provide free, public, and permanent access to primary legal materials on the Internet for educational, charitable, and scientific purposes to the benefit of the general public and the public interest; to develop, implement, and provide public access to technologies useful for legal research; to create an open ecosystem for legal research and materials; to support academic research on related technologies, corpora, and legal systems; and to carry on other charitable activities associated with these purposes, including, but not limited to, publications, meetings, conferences, trainings, educational seminars, and the issuance of grants and other financial support to educational institutions, foundations, and other organizations exclusively for educational, charitable, and scientific purposes as allowed by law.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 1. Relaunched the RECAP Project, an initiative for gathering and sharing court documents.2. Hit one million minutes of oral argument audio available on our website.3. Gathered all judicial opinions available for free via the PACER system and made them available and searchable to the public for free.4. Worked with Georgia State University to study the gig economy. | $53,860 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Lissner | Executive Director | FT | $62,000 | - | $62,000 |
| Brian Carver | Treasurer | - | $0 | - | - |
| Ansel Halliburton | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Free Law Project
- EIN
- 46-3342480
- Phone
- 9095764123
- Address
- 4115 Adeline St, Emeryville, CA 94608
Signing Officer
- Name
- Michael Lissner
- Title
- Executive Director
- Signed
- 2018-05-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Patricia A Foley EA
- Address
- 991 MIDWAY AVE, SAN LEANDRO, CA 94577-1344
- Preparer
- Patricia A Foley EA
- Phone
- 5105896820
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $6”
Other Expenses.1005
“Travel $18”
Other Expenses.1012
“Insurance $500”
Other Expenses.1
“Dues, Subscriptions, Fees $506”
Other Expenses.2
“Telephone $211”
Other Assets.1005
“Accounts Receivable - Beginning $2175 Accounts Receivable - Ending $7455”
Other Assets.1
“- Beginning $1398 - Ending $0”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $18145 Accounts Payable and Accrued Expenses - Ending $57421”
Raw XML Appendix157 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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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Michael Lissner |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9095764123 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4115 Adeline St |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Emeryville |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94608 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 44311 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 68305 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 18792 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 31580 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 638 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 47884 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 75760 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 95459 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 29739 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 18339 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 29739 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 18339 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 62000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Michael Lissner |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Brian Carver |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Ansel Halliburton |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Board member |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3573 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7455 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -42980 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1241 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Free Law Project is a California non-profit public benefit corporation and a federally-recognized 501(c)(3) public charity whose specific purposes are primarily:to provide free, public, and permanent access to primary legal materials on the Internet for educational, charitable, and scientific purposes to the benefit of the general public and the public interest; to develop, implement, and provide public access to technologies useful for legal research; to create an open ecosystem for legal research and materials; to support academic research on related technologies, corpora, and legal systems; and to carry on other charitable activities associated with these purposes, including, but not limited to, publications, meetings, conferences, trainings, educational seminars, and the issuance of grants and other financial support to educational institutions, foundations, and other organizations exclusively for educational, charitable, and scientific purposes as allowed by law. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 76667 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 1. Relaunched the RECAP Project, an initiative for gathering and sharing court documents.2. Hit one million minutes of oral argument audio available on our website.3. Gathered all judicial opinions available for free via the PACER system and made them available and searchable to the public for free.4. Worked with Georgia State University to study the gig economy. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 53860 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 62000 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 18145 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 57421 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 63879 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 53860 |
| IRS990EZ/TotalRevenueAmt | 0 | 95459 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https://free.law |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 18792 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7003 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 67919 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 93714 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 13 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 13 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 13 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 13 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 9840 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 9840 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 93714 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 18792 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7003 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 67919 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 93714 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 18792 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 16856 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 67919 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 103567 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $6 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Travel $18 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Dues, Subscriptions, Fees $506 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Telephone $211 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Accounts Receivable - Beginning $2175 Accounts Receivable - Ending $7455 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | - Beginning $1398 - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Accounts Payable and Accrued Expenses - Beginning $18145 Accounts Payable and Accrued Expenses - Ending $57421 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Michael Lissner |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Dir. |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Free Law Project |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FREE |
| ReturnHeader/Filer/EIN | 0 | 463342480 |
| ReturnHeader/Filer/PhoneNum | 0 | 9095764123 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4115 Adeline St |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Emeryville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94608 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 812440329 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Patricia A Foley EA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 991 MIDWAY AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN LEANDRO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 945771344 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5105896820 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Patricia A Foley EA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2018-05-15T13:26:31-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $75,760
- Liabilities
- $57,421
- Net assets
- $18,339
- Revenue
- $95,459
- Expenses
- $63,879
- Net income
- $31,580