FIAT JUSTICIA RUAT CAELUM INC: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- FIAT JUSTICIA RUAT CAELUM INC (EIN 47-5260391)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-13
- IRS object ID
- 202221339349204232
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-13T19:54:24Z | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 475260391 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIAT JUSTICIA RUAT CAELUM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FIAT | BusinessNameControlTxt |
| Phone | 2133628740 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4223 Madison Ave | AddressLine1Txt |
| City | Culver City | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90232 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Peter Borenstein | PersonNm |
| Person Title | Founder and President | PersonTitleTxt |
| Phone | 2133628740 | PhoneNum |
| Signature | 2022-05-13 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $75,000 | GrossReceiptsAmt |
| Program Service Revenue | $75,000 | ProgramServiceRevenueAmt |
| Total Revenue | $75,000 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $55,997 | SalariesOtherCompEmplBnftAmt |
| Occupancy Rent Utlts And Maint | $14,400 | OccupancyRentUtltsAndMaintAmt |
| Total Expenses | $70,397 | TotalExpensesAmt |
| Excess Or Deficit For Year | $4,603 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $63,616 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $68,219 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,616 | BOYAmt |
| EOY | $68,219 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,616 | BOYAmt |
| EOY | $68,219 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,616 | BOYAmt |
| EOY | $68,219 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Design and develop innovative criminal justice reforms | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Provided full service legal representation to 17 incarcerated and formerly incarcerated clients through the Lifer Legal Clinic | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $70,397 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $70,397 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Peter Borenstein | ||||
| Founder and President | 40.00 | $49,997 | $0 | $0 |
| Eric Borenstein | ||||
| Treasurer | 2.00 | $0 | $0 | $0 |
| Elizabeth Vrooman | ||||
| Secretary | 1.00 | $0 | $0 | $0 |
| Yoram Heller | ||||
| Board of Directors | 5.00 | $0 | $0 | $0 |
| Mark Borenstein | ||||
| Board of Directors | 4.00 | $0 | $0 | $0 |
| Maria Stratton | ||||
| Board of Directors | 1.00 | $0 | $0 | $0 |
| Lorenzo Arroyo | ||||
| Board of Directors | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Peter Borenstein | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 885 | AddressLine1Txt |
| City | Culver City | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90232 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2133628740 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Other Employee Paid Over100k | 0 | OtherEmployeePaidOver100kCnt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Supported Organizations | 0 | SupportedOrganizationsCnt |
| Supported Organizations Total | 0 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $45,395 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,783 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $76,683 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,062 | CurrentTaxYearMinus1YearAmt |
| Total | $254,923 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $75,000 | CurrentTaxYearAmt |
| Total | $75,000 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $45,395 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,783 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $76,683 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,000 | CurrentTaxYearAmt |
| Total | $329,923 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $25,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,000 | CurrentTaxYearMinus1YearAmt |
| Total | $125,000 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $25,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,000 | CurrentTaxYearMinus1YearAmt |
| Total | $125,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $204,923 | PublicSupportTotal509Amt |
| Gross Investment Income509 | GrossInvestmentIncome509Grp | |
| Post1975 UBTI | Post1975UBTIGrp | |
| Investment Income And UBTI | InvestmentIncomeAndUBTIGrp | |
| Net Income From Other UBI | NetIncomeFromOtherUBIGrp | |
| Other Income509 | OtherIncome509Grp |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $45,395 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,783 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $76,683 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,000 | CurrentTaxYearAmt |
| Total | $329,923 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.62110 | PublicSupportCY509Pct |
| Public Support PY509 | 0.59000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |