Nonprofit · EIN 46-3342480
FREE LAW PROJECT
Tax-exempt · OAKLAND, CA 94609
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,347,431 | $997,897 | $349,534 | $1,097,414 | $0 | $1,097,414 |
| December 31, 2023 | 990 | $854,099 | $537,117 | $316,982 | $747,880 | $0 | $747,880 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $292,701
- Program service revenue
- $1,037,242
- Investment income
- $17,488
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $118,237
- Other salaries and wages
- $278,947
- Salaries, compensation and benefits (total)
- $435,504
- Professional fundraising fees
- $0
- Legal fees
- $1,215
- Accounting fees
- $3,756
- Travel
- $5,177
- Program services (functional)
- $850,836
- Management and general (functional)
- $147,061
Balance sheet and other
- Total assets, start of year
- $747,880
- Total assets, end of year
- $1,097,414
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,097,414
- Net assets without donor restrictions
- $1,097,414
- Gross receipts
- $1,347,431
- Employees
- 4
- Year formed
- 2013
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| William Palin | Employee Highest-paid employee | 40 | $127,362 | $3,821 |
| Michael Lissner | Ex Director Trustee or director, Officer, Key employee | 40 | $118,237 | $3,547 |
| Jenifer Whiston | Employee Highest-paid employee | 40 | $114,662 | $3,440 |
| Brian Carver | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Ansel Halliburton | Board Member Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| William Palin | Employee Highest-paid employee | 40 | $119,700 | $276 |
| Michael Lissner | Ex Director Officer, Key employee | 40 | $97,087 | $2,913 |
| Brian Carver | Treasurer Officer | 2 | $0 | $0 |
| Ansel Halliburton | Board Member Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6432 RAYMOND ST, OAKLAND, CA 94609-1125
- In care of
- % BRIAN CARVER
- Mailing address (990-N for 2014)
- 4115 ADELINE ST, EMERYVILLE CA 94608
- Principal officer (990 for 2024)
- Michael Lissner, 6432 Raymond St, Oakland, CA 94609
- Principal officer (990-N for 2014)
- Michael Lissner, 2121B Russell St, Berkeley CA 94705
- Signed the 990
- Michael Lissner, Executive Director
- Phone
- (909) 576-4123
- Website
- http://freelawproject.org
- Return prepared by
- Dolores Ricci-Norcott CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 46-3342480 or by the name FREE LAW PROJECT.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
We make the legal ecosystem for fair and competitive by a collecting, curating and supporting free, pulic and permanent access to primary legal materials b developing, implementing and providing public access to technologies c create an open ecosystem for legal research and materials and d support academic researchers and journalists
Program accomplishments
- We run various legal based services including Court Listener and RECAP, APIs and ReplicationExpenses $850,836 · grants $50,000 · revenue $1,034,952
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-3342480
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I83)
- Assets (IRS master file)
- $1,097,414
- Income (IRS master file)
- $1,347,431
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,347,431 | $997,897 | $1,097,414 | XML |
| 990 | December 2023 | $854,099 | $537,117 | $747,880 | XML |
| 990 | December 2022 | $639,041 | $480,728 | $430,907 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Michael Lissner | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-3342480).
Questions about FREE LAW PROJECT
- What is the EIN of FREE LAW PROJECT?
- The employer identification number (EIN) of FREE LAW PROJECT is 46-3342480.
- Is FREE LAW PROJECT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to FREE LAW PROJECT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FREE LAW PROJECT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FREE LAW PROJECT due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREE LAW PROJECT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FREE LAW PROJECT?
- The 990 for the year ended December 31, 2024 names Michael Lissner.
- Who are the officers and directors of FREE LAW PROJECT?
- The 990 for the year ended December 31, 2024 lists 5 people; 3 received compensation from the organization, the highest $127,362 (William Palin, Employee).
- How much revenue does FREE LAW PROJECT have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,347,431, expenses of $997,897 and total assets of $1,097,414 at year end.
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