Apereo Foundation Incorporated

Tax-deductible

Beaverton, OR501(c)(3)EducationEIN 46-2060554Revenue $365K in FY2024

On file with the IRSapereo.org9450 Sw Gemini Dr Pmb 98572, 97008-7105 · Beaverton, ORTax-exempt since Jun 2014Publicly supported — 509(a)(2)

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Create and sustain open source software solutions that support learning, teaching, and research.

501(c)(3) charity; gifts are tax-deductible.
57¢ of each $1 spent went to programs.
Run by 38 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $127K a year · 22% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$81K
to officers and key staff · 21% of spending
Top officer’s pay higher than 72% of similar orgs
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
24 mo
of spending, in cash
Looks good: 23.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $34
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$122K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$365K
-7% vs prior year
Spent
$389K
To programs
57%
Net assets
$676K
By yearFY2020–FY2024
Revenue
$365K
FY2024▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$772K
FY2021$720K
FY2022$629K
FY2023$393K
FY2024$365K
Expenses
$389K
FY2024▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$503K
FY2021$532K
FY2022$414K
FY2023$407K
FY2024$389K
Net assets
$676K
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$323K
FY2021$462K
FY2022$667K
FY2023$700K
FY2024$676K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2014.

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

Where the money goes

57 cents of each dollar spent went to programs.

Program services 57% · $222K Management & general 23% · $89K Fundraising 20% · $77K

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

17 people listed on the 990; $81K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary, Executive Director
$81,136Pt VII · Sec A
Chair, Director
$0Pt VII · Sec A
Vice Chair, Director
$0Pt VII · Sec A
Treasurer, Ex Officio
$0Pt VII · Sec A
Secretary, Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Patrick Masson’s $81K as Secretary, Executive Director is at the 72nd percentile of top reported officer pay among 1613 $100K–1M education 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2021FY2020
Ian Dolphin——$40,813$86,868
Patrick Masson$81,136$80,709——

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.

See Apereo Foundation Incorporated executive salaries →

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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 15aYes

Programs and updates

Develops and maintains free software for education and research.

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Provided by the organization

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2 programs · $222K · in their own filed words · FY2024
01

The Apereo Foundation acts as fiscal sponsoree for multiple active projects. Each project provides collaborative open source software that supports educational, and research efforts. Projects include Bedework, CAS, OAE, Opencast, Sakai, uPortal ,Xerte, K-12 Federation, Karuta, ELMS Learning Network, OnTask, and UniTime.

$197Kprogram expense
02

The Apereo Foundation is actively involved in community building, education, and public advocacy to promote awareness and the importance of open source software for educational initiatives.

$25Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$34

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$365K
Ln 12
Gifts and grantsLn 1h$335K
Investment incomeLn 3$30K
Fees for servicesLn 2g$265
Money outPt IX
$389K
Ln 25
Programscol B$222K
Managementcol C$89K
Fundraisingcol D$77K
Owns and owesPt X
$676K
net assets · Ln 32
Cash and savingsLn 1–2$763K
Total assetsLn 16$798K
LiabilitiesLn 26$122K
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$335K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$265
Investment incomeLn 3$30K
Other incomeLn 4–11$176
Total revenueLn 12$365K
Assets in detailPt X, end of year
CashLn 1$763K
SavingsLn 2$0
Cash and savings togetherLn 1–2$763K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$798K
LiabilitiesLn 26$122K
Net assetsLn 32$676K
OperationsPt I, VI
EmployeesI 50
VolunteersI 638
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$788K$763K
InvestmentsLn 11–13$0$0
Total assetsLn 16$857K$798K
LiabilitiesLn 26$158K$122K
Net assetsLn 32$700K$676K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$89K$52K$27K$10K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$3K$2K$788$289
Payroll taxesLn 10$7K$4K$2K$784
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$27K$0$27K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$92K$33K$0$59K
Advertising and promotionLn 12$464$464$0$0
Office expensesLn 13$772$320$290$162
Information technologyLn 14$133K$104K$24K$5K
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$1K$762$392$142
TravelLn 17$11K$11K$0$155
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$13K$12K$81$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$4K$421$4K$74
Other expenses (24a–d)Ln 24$8K$2K$4K$2K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$389K$222K$89K$77K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $365K$389K−$24K$676K 990 PDF
FY2023 $393K$407K−$14K$700K 990 PDF
FY2022 $629K$414K$215K$667K 990 PDF
FY2021 $720K$532K$188K$462K 990 PDF
FY2020 $772K$503K$269K$323K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $364,789 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $374,686$334,502
I-9 Program service revenuePrior year $1,441$265
I-10 Investment incomePrior year $16,474$29,846
I-11 Other revenuePrior year $451$176
I-12 Total revenuePrior year $393,052$364,789
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $93,415$98,306
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $313,558$290,217
I-18 Total expensesPrior year $406,973$388,523
I-19 Revenue less expensesPrior year −$13,921−$23,734
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $364,789 across 13 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$312,695
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$21,807
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$334,502
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $265 · Unrelated business $0 · Excluded from tax $0$265
VIII-3 Investment incomeRelated to mission $29,846 · Unrelated business $0 · Excluded from tax $0$29,846
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $176 · Unrelated business $0 · Excluded from tax $0$176
VIII-12 Total revenueRelated to mission $30,287 · Unrelated business $0 · Excluded from tax $0$364,789
Part IX · Statement of functional expenses $388,523 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $52,242 · Management $26,565 · Fundraising $9,740$88,547
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $1,549 · Management $788 · Fundraising $289$2,626
IX-10 Payroll taxesPrograms $4,209 · Management $2,140 · Fundraising $784$7,133
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $27,213 · Fundraising $0$27,213
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $32,878 · Management $0 · Fundraising $59,400$92,278
IX-12 Advertising and promotionPrograms $464 · Management $0 · Fundraising $0$464
IX-13 Office expensesPrograms $320 · Management $290 · Fundraising $162$772
IX-14 Information technologyPrograms $103,969 · Management $23,622 · Fundraising $5,055$132,646
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $762 · Management $392 · Fundraising $142$1,296
IX-17 TravelPrograms $10,755 · Management $0 · Fundraising $155$10,910
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $12,429 · Management $81 · Fundraising $0$12,510
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $421 · Management $3,828 · Fundraising $74$4,323
IX-24 Other expenses (24a–d)Programs $2,222 · Management $3,946 · Fundraising $1,637$7,805
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $222,220 · Management $88,865 · Fundraising $77,438$388,523
Part X · Balance sheet $797,845 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $787,661$762,817
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $60,950$31,274
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $8,859$3,754
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $857,470$797,845
X-17 Accounts payable and accrued expensesStart of year $27,319$10,007
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $130,645$111,996
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $157,964$122,003
X-27 Net assets without donor restrictionsStart of year $271,830$202,458
X-28 Net assets with donor restrictionsStart of year $427,676$473,384
X-32 Total net assets or fund balancesStart of year $699,506$675,842
X-33 Total liabilities and net assetsStart of year $857,470$797,845
Part XI · Reconciliation of net assets $675,842 net assets at year end
XI-1 Total revenue$364,789
XI-2 Total expenses$388,523
XI-3 Revenue less expenses−$23,734
XI-4 Net assets at start of year$699,506
XI-5 Net unrealized gains (losses) on investments$70
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$675,842

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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