Open Law Library FY2024 filing

Tax-deductible

Washington, DC501(c)(3)Since 2015EducationEIN 47-4796144Revenue $923K in FY2024

On file with the IRSopenlawlib.org1629 K St Nw Ste 300, 20006-1631 · Washington, DCTax-exempt since Feb 2016Publicly supported — 509(a)(2)

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Open Law Library is a 501c3, open-access publisher with a mission to make all official laws freely and openly accessible to governments and their citizens. We make this a possibility by working directly with governments to improve the drafting, codifying, and publishing process. Governments use our software and services to reduce the manpower required to draft, codify, and publish laws by an order of magnitude, eliminate entire classes of errors, and codify and publish laws in real-time as they go into effect. Unlike existing publishers, we sustain ourselves on revenues from software and services instead of charging for access to the law. We never restrict access to the law through copyright, terms of service, or fees.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$102K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
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
4 of 6
filings with a surplus
Average surplus $34K a year · 6% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $22
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$594K
212% of total assets
Concern: liabilities are 212% of assets; over 80%.
Pt X · Ln 26
Independent board members
1
of 3 voting members
Worth a look: 1 of 3 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$923K
+14% vs prior year
Spent
$750K
To programs
100%
Net assets
−$314K
By yearFY2020–FY2025
Revenue
$923K
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$167K
FY2021$453K
FY2022$138K
FY2023$807K
FY2024$923K
FY2025$1.3M
Expenses
$750K
FY2024▲ +38%
Tap a bar for its year
Expenses by fiscal year
FY2020$482K
FY2021$439K
FY2022$473K
FY2023$544K
FY2024$750K
FY2025$862K
Net assets
−$314K
FY2024▲ +35%
Tap a bar for its year
Net assets by fiscal year
FY2020−$429K
FY2021−$416K
FY2022−$751K
FY2023−$486K
FY2024−$314K
FY2025$92K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Feb 2016.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $750K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation
$102,000Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

David Greisen’s $102K as CEO is at the 33rd percentile of top reported officer pay among 3395 $1–10M 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
David Greisen$102,000$102,000$113,850$99,000$97,953$78,568

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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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Publish laws freely and openly, improving government processes with accessible software and services.

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Provided by the organization

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1 program · $750K · in their own filed words · FY2024
01

To make all official laws freely and openly accessible to governments and their citizens. Four new partners were launched in 2024.

$750Kprogram 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$22

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$923K
Ln 12
Gifts and grantsLn 1h$861K
Fees for servicesLn 2g$62K
Investment incomeLn 3$94
Money outPt IX
$750K
Ln 25
Programscol B$750K
Owns and owesPt X
−$314K
net assets · Ln 32
Cash and savingsLn 1–2$280K
Total assetsLn 16$280K
LiabilitiesLn 26$594K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$861K
Government grantsLn 1e$861K
Fees for servicesLn 2g$62K
Investment incomeLn 3$94
Gains on assetsLn 7$0
Total revenueLn 12$923K
Assets in detailPt X, end of year
CashLn 1$266K
SavingsLn 2$14K
Cash and savings togetherLn 1–2$280K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$280K
LiabilitiesLn 26$594K
Net assetsLn 32−$314K
OperationsPt I, VI
EmployeesI 54
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$112K$280K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$112K$280K
LiabilitiesLn 26$597K$594K
Net assetsLn 32−$486K−$314K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$102K$102K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$161K$161K
Pension plan contributionsLn 8$10K$10K
Other employee benefitsLn 9$5K$5K
Payroll taxesLn 10$21K$21K
Management feesLn 11a$0
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$379K$379K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$551$551
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$1K$1K
TravelLn 17$14K$14K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$12K$12K
InterestLn 20$11K$11K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$9K$9K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$750K$750K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.3M$862K$406K$92K 990 PDF
FY2024 Viewing $923K$750K$173K−$314K 990 PDF
FY2023 $807K$544K$264K−$486K 990 PDF
FY2022 $138K$473K−$335K−$751K 990 PDF
FY2021 $453K$439K$13K−$416K 990 PDF
FY2020 $167K$482K−$314K−$429K 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 $923,119 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $807,328$860,850
I-9 Program service revenue$62,175
I-10 Investment incomePrior year $115$94
I-11 Other revenue$0
I-12 Total revenuePrior year $807,443$923,119
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $241,284$299,054
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $302,605$450,822
I-18 Total expensesPrior year $543,889$749,876
I-19 Revenue less expensesPrior year $263,554$173,243
Part VI · Governance 1 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $923,119 across 10 lines filed
VIII-1e Government grants$860,527
VIII-1f All other contributions, gifts and grants$323
VIII-1h Total contributions, gifts and grants$860,850
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $62,175$62,175
VIII-3 Investment incomeRelated to mission $94$94
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $62,269$923,119
Part IX · Statement of functional expenses $749,876 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $102,000$102,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $160,824$160,824
IX-8 Pension plan contributionsPrograms $10,322$10,322
IX-9 Other employee benefitsPrograms $5,060$5,060
IX-10 Payroll taxesPrograms $20,848$20,848
IX-11a Management fees$0
IX-11b Legal feesPrograms $6,884$6,884
IX-11c Accounting feesPrograms $1,125$1,125
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $378,971$378,971
IX-12 Advertising and promotionPrograms $7,074$7,074
IX-13 Office expensesPrograms $551$551
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,034$1,034
IX-17 TravelPrograms $13,740$13,740
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $12,291$12,291
IX-20 InterestPrograms $10,872$10,872
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $5,751$5,751
IX-24 Other expenses (24a–d)Programs $9,046$9,046
IX-24e All other expensesPrograms $3,483$3,483
IX-25 Total functional expensesPrograms $749,876 · Management $0 · Fundraising $0$749,876
Part X · Balance sheet $279,906 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $60,295$265,964
X-2 Savings and temporary cash investmentsStart of year $51,481$13,942
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $111,776$279,906
X-17 Accounts payable and accrued expensesStart of year $7,709$3,393
X-24 Unsecured notes and loans payableStart of year $241,512$243,132
X-26 Total liabilitiesStart of year $597,412$593,919
X-27 Net assets without donor restrictionsStart of year −$485,636−$314,013
X-32 Total net assets or fund balancesStart of year −$485,636−$314,013
X-33 Total liabilities and net assetsStart of year $111,776$279,906
Part XI · Reconciliation of net assets −$314,013 net assets at year end
XI-1 Total revenue$923,119
XI-2 Total expenses$749,876
XI-3 Revenue less expenses$173,243
XI-4 Net assets at start of year−$485,636
XI-8 Prior period adjustments−$1,620
XI-10 Net assets at end of year−$314,013

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

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