Support and advancement of the perl and raku programming languages

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $57K a year · 59% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
13 mo
of spending, in cash
Looks good: 13.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $209
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$41K
-46% vs prior year
Spent
$182K
To programs
85%
Net assets
$200K
By yearFY2020–FY2025
Revenue
$41K
FY2023▼ -46%
Tap a bar for its year
Revenue by fiscal year
FY2020$83K
FY2021$71K
FY2022$77K
FY2023$41K
FY2024$87K
FY2025$216K
Expenses
$182K
FY2023▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2020$104K
FY2021$107K
FY2022$138K
FY2023$182K
FY2024$188K
FY2025$196K
Net assets
$200K
FY2023▼ -42%
Tap a bar for its year
Net assets by fiscal year
FY2020$440K
FY2021$404K
FY2022$343K
FY2023$200K
FY2024$102K
FY2025$122K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $155K Management & general 14% · $25K Fundraising 1% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes and develops the Perl programming language.

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Provided by the organization

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2 programs · $155K · in their own filed words · FY2023
01

Financial support to computer programmers

$100Kprogram expense
02

Educational assistance and services provided at various programming conferences

$54Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$209
Grants paid · 5 grants · $45K · 2021–2025
Unitemized GrantFY2025$1,417
Unitemized GrantFY2023$9,100

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$41K
Ln 12
Gifts and grantsLn 1h$24K
Fees for servicesLn 2g$16K
Investment incomeLn 3$1K
Money outPt IX
$182K
Ln 25
Programscol B$155K
Managementcol C$25K
Fundraisingcol D$2K
Owns and owesPt X
$200K
net assets · Ln 32
Cash and savingsLn 1–2$200K
Total assetsLn 16$200K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Fees for servicesLn 2g$16K
Investment incomeLn 3$1K
Total revenueLn 12$41K
Assets in detailPt X, end of year
CashLn 1$200K
Cash and savings togetherLn 1–2$200K
Total assetsLn 16$200K
LiabilitiesLn 26$0
Net assetsLn 32$200K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$83K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$343K$200K
Total assetsLn 16$343K$200K
LiabilitiesLn 26$0$0
Net assetsLn 32$343K$200K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K$8K
Grants to domestic individualsLn 2$9K$9K
Grants and assistance to foreign recipientsLn 3$83K$83K
Accounting feesLn 11c$5K$5K
Professional fundraising feesLn 11e$2K$2K
Advertising and promotionLn 12$418$418
Office expensesLn 13$2K$2K
Information technologyLn 14$2K$2K
TravelLn 17$431$431
Conferences, conventions and meetingsLn 19$54K$54K
InterestLn 20$15$15
Other expenses (24a–d)Ln 24$16K$16K
Total functional expensesLn 25$182K$155K$25K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $216K$196K$20K$122K 990 PDF
FY2024Filed with the IRS Nov 17, 2025 $87K$188K−$101K$102K 990 PDF
FY2023 ViewingFiled with the IRS Jul 30, 2024 $41K$182K−$140K$200K 990 PDF
FY2022Filed with the IRS Nov 8, 2023 $77K$138K−$61K$343K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $71K$107K−$37K$404K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $83K$104K−$21K$440K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $41,442 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $68,847$24,395
I-9 Program service revenuePrior year $7,548$15,903
I-10 Investment incomePrior year $106$1,144
I-11 Other revenue$0
I-12 Total revenuePrior year $76,501$41,442
I-13 Grants and similar amounts paidPrior year $54,072$100,312
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising feesPrior year $1,788$1,661
I-17 Other expensesPrior year $81,949$79,682
I-18 Total expensesPrior year $137,809$181,655
I-19 Revenue less expensesPrior year −$61,308−$140,213
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $41,442 across 5 lines filed
VIII-1f All other contributions, gifts and grants$24,395
VIII-1h Total contributions, gifts and grants$24,395
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $15,903$15,903
VIII-3 Investment incomeExcluded from tax $1,144$1,144
VIII-12 Total revenueRelated to mission $15,903 · Excluded from tax $1,144$41,442
Part IX · Statement of functional expenses $181,655 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $8,000$8,000
IX-2 Grants to domestic individualsPrograms $9,100$9,100
IX-3 Grants and assistance to foreign recipientsPrograms $83,212$83,212
IX-11c Accounting feesManagement $4,506$4,506
IX-11e Professional fundraising feesFundraising $1,661$1,661
IX-12 Advertising and promotionManagement $418$418
IX-13 Office expensesManagement $2,027$2,027
IX-14 Information technologyManagement $1,782$1,782
IX-17 TravelManagement $431$431
IX-19 Conferences, conventions and meetingsPrograms $54,343$54,343
IX-20 InterestManagement $15$15
IX-24 Other expenses (24a–d)Management $16,160$16,160
IX-25 Total functional expensesPrograms $154,655 · Management $25,339 · Fundraising $1,661$181,655
Part X · Balance sheet $200,215 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $342,665$200,215
X-16 Total assetsStart of year $342,665$200,215
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $342,665$200,215
X-33 Total liabilities and net assetsStart of year $342,665$200,215
Part XI · Reconciliation of net assets $200,215 net assets at year end
XI-1 Total revenue$41,442
XI-2 Total expenses$181,655
XI-3 Revenue less expenses−$140,213
XI-4 Net assets at start of year$342,665
XI-8 Prior period adjustments−$2,237
XI-10 Net assets at end of year$200,215

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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