Civic Intelligence

Free & Equal a Journal of Ethics and Public Affairs Inc.

EIN 99-4364977 • Berkeley, CA

Pub. 78 EligibleNTEE B90

Profile

Free & Equal: A Journal of Ethics and Public Affairswas created in 2024 by the former editors ofPhilosophy & Public Affairs. Our name,Free & Equal, expresses our two founding commitments: to free inquiry on equal terms about matters of public concern; and to the free dissemination and equal accessibility of the products of this inquiry.

786 Social Science Bldg US BerkeleyBerkeley, CA 94720

www.freeandequaljournal.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B90 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B90 • <$500k nonprofits • Source year 2025

Net Margin

95th percentile

88%

Higher net margin than 95% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$20,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

NTEE B90 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

$206,332

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$206,332

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue61st percentileNet Margin95th percentile

Revenue

$233,234

No earlier filing loaded for comparison.

Expenses

$26,902

No earlier filing loaded for comparison.

Net Income

$206,332

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2025: $206,332Liabilities 2025: $0Net Assets 2025: $206,3322025

Highlighted filing

2025

Assets$206,332
Liabilities$0
Net Assets$206,332
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2025: $233,234Expenses 2025: $26,902Net Income 2025: $206,3322025

Highlighted filing

2025

Revenue$233,234
Expenses$26,902
Net Income$206,332
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$206,332
Liabilities
$0
Net assets
$206,332
Revenue
$233,234
Expenses
$26,902
Net income
$206,332
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$2.33$0.27$2.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
May 15, 2026
Return Version
2025v4.1
Gross Receipts
$233,234
Mission and Program Overview

Mission

Free & Equal: A Journal of Ethics and Public Affairswas created in 2024 by the former editors ofPhilosophy & Public Affairs. Our name,Free & Equal, expresses our two founding commitments: to free inquiry on equal terms about matters of public concern; and to the free dissemination and equal accessibility of the products of this inquiry.

Express our two founding commitments: to free inquiry on equal terms about matters of public concern; and to the free dissemination and equal accessibility of the products of this inquiry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$0$202,540▲ $202,540
Cash and Non-Interest-Bearing Accounts$0$3,792▲ $3,792
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$0$206,332▲ $206,332
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$0$206,332▲ $206,332
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$0$206,332▲ $206,332
Total Liabilities and Net Assets / Fund Balance$0$206,332▲ $206,332
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kristi OlsonDirectorPT$20,000$20,000

Board Members and Trustees

NameTitle
Anna StilzPresident
Adam SwiftDirector
Alan PattenDirector
Arash AbizadehDirector
Arthur RipsteinDirector
Charles BeitzDirector
Garrett CullityDirector
Gina SchoutenDirector
Johann FrickDirector
Jonathan QuongDirector
Joshua CohenDirector
Mark FleurbaeyDirector
Nico CornellDirector
R Jay WallaceDirector
Sean InghamDirector
Seana ShiffrinDirector
Joe HortonDirector THRU 7/31/2025
Patrick TomlinSecretary
Japa PallikkathayilTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,505
Program Service Revenue
$0
Investment Income
$3,729
Other Revenue
$0
All Other Contributions
$229,505
Change in Net Assets
$206,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$26,482
Other Expenses$420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$20,000--$20,000
Payroll Taxes$6,482$0$0$6,482
Fees for Services Other$420--$420
Total Functional Expenses$26,902$0$0$26,902
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI - Section B - Line 12

“In connection with any actual or possible conflict of interest, an Interested Person must disclose the existence of the Financial Interest and all related material facts, or acknowledge the existence of a conflict of interest, to the individuals considering the proposed transaction or arrangement.”

Part VI - Section B - Line 11

“The organization distributes a copy to the Board of Directors to obtain final approval prior to filing of the return.”

Part VI - Section C - Line 19

“The Organization makes all required policies and returns available to the public by request.”

Filing and Contact Details

Filer

Filer Name
Free & Equal A Journal of Ethics and Public
EIN
99-4364977
In Care Of
% ANNA STILZ
Phone
9435302056
Address
786 Social Science Bldg US Berkeley, Berkeley, CA 94720

Signing Officer

Name
Anna Stilz
Title
President
Phone
9435302056
Signed
2026-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anna Stilz
Formed
2024
Legal Domicile
De
Voting Board Members
20
Independent Board Members
20
Employees
1
Volunteers
20

Preparer

Firm
Withum Smith Brown Pc
Address
506 CARNEGIE CENTER STE 400, PRINCETON, NJ 08540-6243
Preparer
Amanda Romond
Phone
6095201188
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IRS990/MissionDesc0Free & Equal: A Journal of Ethics and Public Affairswas created in 2024 by the former editors ofPhilosophy & Public Affairs. Our name,Free & Equal, expresses our two founding commitments: to free inquiry on equal terms about matters of public concern; and to the free dissemination and equal accessibility of the products of this inquiry.
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