Open Source Project for a Network EIN 05-0514540

Open Source Project for a Network

EIN  05-0514540 Public charity (501(c)(3)) Saunderstown, RI
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Size
$100K–1M
What they do
Facilitates internet data exchange through developing and promoting a shared access protocol.
Leadership
James Gallagher · President · $157K
Money in and out
$986K revenue, $1.1M expenses
Bottom line
81% program efficiency

Facilitates internet data exchange through developing and promoting a shared access protocol. For fiscal year 2024 it reported $986K in revenue, $1.1M in expenses, and $978K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$986K
Pt VIII · Ln 12
Total expenses
$1.1M
Pt IX · Ln 25
Net assets
$978K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$118K
Where spending went · Part IX cols B–D
Program services $0.81 Management & general $0.19
Program efficiency
81%
of spending reaches programs0% vs prior filing year
Operating runway
10.4mo
months of highly liquid reserves at operating expense rate▼ -15% vs prior filing year
Surplus margin
-12%
revenue over expenses, this year▼ -169% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$986K
FY2024▼ -16%
Expenses
$1.1M
FY2024▲ +13%
Total assets
$1.0M
FY2024▼ -10%
Total liabilities
$59K
FY2024▼ -2%
Total revenue
$986K
Pt VIII · Ln 12
Total expenses
$1.1M
Pt IX · Ln 25
Net assets
$978K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$118K
Total assetsPt X · Ln 16$1.0M
Program-expense ratioPt IX · col B81%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $898K of program spending, described in the organization's own filed words · FY2024.
01

Operation of contracts to develop open-source data access protocol (dap) to freely facilitate the exchange of science data over the internet to benefit government agencies, research scientists and the general public.

$898Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item COpen Source Project for a Network
EINHdr · item D05-0514540
Principal addressHdr · item CSaunderstown, RI
WebsiteHdr · item Jwww.opendap.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MRI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFScience & Technology (U41)
Ruling yearIRS BMFFeb 2002

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$157,273Pt VII · Sec A
$130,605Pt VII · Sec A
Bod Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

James Gallagher’s $157K as President is at the 87th percentile of top reported officer pay among 310 $100K–1M science & technology nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
James Gallagher$157,273$151,809$150,503$137,252$131,000
Nathan Potter$134,933$131,789$118,659$115,943
Daniel Holloway$130,605$128,768$125,225$110,470$110,001
David Fulker$7,387$14,618

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$941K · 95%
Investment income$45K · 5%
Program service revenue95%$941K
Investment income5%$45K
Total revenueLn 12$986K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.81 Management & general $0.19
Program services81%$898K
Management & general19%$206K
Total functional expensesLn 25$1.1M

Balance Sheet

Part X · end of year
CashLn 1$957K
Total assetsLn 16$1.0M
Total liabilitiesLn 26$59K
Total net assetsLn 32$978K
Months of cash on handcomputed10.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $957K · Operating expenses/yr $1.1M
10.4 months
Where the money goes
Program services
Program services $898K · Total expenses $1.1M
81%
Management & General
Management & general $206K · Total expenses $1.1M
19%
Fundraising
Fundraising $0 · Total expenses $1.1M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $986K
0%
Government reliance
Government grants — · Total revenue $986K
Earned-income share
Program service revenue $941K · Total revenue $986K
95%
Investment reliance
Investment income $45K · Total revenue $986K
+5%
Program self-sufficiency
Program service revenue $941K · Total expenses $1.1M
85%
Growth & trend
Revenue growth (YoY)
This year $986K · Prior year $1.2M
-16%
Revenue CAGR
FY2020 $1.0M · FY2024 $986K
-1%
Net-asset trend (YoY)
End of year $978K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $986K · Expenses $1.1M
-12%
Liabilities-to-Assets
Total liabilities — · Total assets $1.0M
Net-asset ratio
Net assets $978K · Total assets $1.0M
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.0M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual James Gallagher · Reported title PRESIDENT · Highest reported compensation $157K · Total expenses $1.1M
14%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $873K · Total expenses $1.1M
79%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 81%
Overhead ratio 19%
Revenue growth -16%
Legal fee ratio 0%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$986K revenue · viewing · ⤓ 990 PDF
FY2023$1.2M revenue · ⤓ 990 PDF
FY2022$1.1M revenue · ⤓ 990 PDF
FY2021$983K revenue · ⤓ 990 PDF
FY2020$1.0M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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