Nonprofit · EIN 99-4364977
FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC
Tax-exempt · BERKELEY, CA 94720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $233,234 | $26,902 | $206,332 | $206,332 | $0 | $206,332 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $229,505
- Program service revenue
- $0
- Investment income
- $3,729
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $20,000
- Salaries, compensation and benefits (total)
- $26,482
- Professional fundraising fees
- $0
- Program services (functional)
- $26,902
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $206,332
- Total liabilities, end of year
- $0
- Net assets, end of year
- $206,332
- Net assets without donor restrictions
- $206,332
- Gross receipts
- $233,234
- Employees
- 1
- Volunteers
- 20
- Year formed
- 2024
- State of legal domicile
- DE
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kristi Olson | Director Trustee or director | 5 | $20,000 |
| Anna Stilz | President Trustee or director, Officer | 10 | $0 |
| Japa Pallikkathayil | Treasurer Trustee or director, Officer | 5 | $0 |
| Patrick Tomlin | Secretary Trustee or director, Officer | 5 | $0 |
| Arash Abizadeh | Director Trustee or director | 5 | $0 |
| Nico Cornell | Director Trustee or director | 5 | $0 |
| Garrett Cullity | Director Trustee or director | 5 | $0 |
| Mark Fleurbaey | Director Trustee or director | 5 | $0 |
| Johann Frick | Director Trustee or director | 5 | $0 |
| Joe Horton | Director THRU 7/31/2025 Trustee or director | 5 | $0 |
| Sean Ingham | Director Trustee or director | 5 | $0 |
| Jonathan Quong | Director Trustee or director | 5 | $0 |
| Gina Schouten | Director Trustee or director | 5 | $0 |
| Adam Swift | Director Trustee or director | 5 | $0 |
| Charles Beitz | Director Trustee or director | 5 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joshua Cohen | Director Trustee or director | 5 | $0 |
| Alan Patten | Director Trustee or director | 5 | $0 |
| Arthur Ripstein | Director Trustee or director | 5 | $0 |
| Seana Shiffrin | Director Trustee or director | 5 | $0 |
| R Jay Wallace | Director Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 786 SOCIAL SCIENCE BLDG US BERKELEY, BERKELEY, CA 94720-0001
- In care of
- % ANNA STILZ
- Principal officer (990 for 2025)
- Anna Stilz, 786 Social Science Bldg US Berkeley, Berkeley, CA 94720
- Signed the 990
- Anna Stilz, President
- Phone
- (943) 530-2056
- Website
- www.freeandequaljournal.org
- Return prepared by
- WITHUM SMITH BROWN PC
California records
California keeps its own records of charities and corporations. Search them by EIN 99-4364977 or by the name FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC.
- 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
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.
Program accomplishments
- The corporation's main activity is producing an academic journal, published online at freeandequaljournal.org. It is an open-access journal made available free of charge to authors and readers. This activity is undertaken by the Editor-in-Chief and Associate and Advisory Editors of the journal, who are also Directors of the Corporation.Expenses $26,902
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-4364977
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $206,332
- Income (IRS master file)
- $233,234
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $233,234 | $26,902 | $206,332 | XML |
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 99-4364977).
Questions about FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC
- What is the EIN of FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC?
- The employer identification number (EIN) of FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC is 99-4364977.
- Is FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC 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 & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC?
- The 990 for the year ended December 31, 2025 names Anna Stilz.
- Who are the officers and directors of FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC?
- The 990 for the year ended December 31, 2025 lists 20 people; 1 received compensation from the organization, the highest $20,000 (Kristi Olson, Director).
- How much revenue does FREE & EQUAL A JOURNAL OF ETHICS AND PUBLIC AFFAIRS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $233,234, expenses of $26,902 and total assets of $206,332 at year end.
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