Otree Open Source Research Foundation FY2024 filing

Houston, TX · Public charity (501(c)(3)) · Since 2018 · Science & Technology

✓ Tax-deductible Latest data FY2024
Revenue
$200K
Spent
$472K
To programs
100%
Net assets
$0
By yearFY2024–FY2025
Revenue
$200K
FY2024
Revenue by fiscal year
FY2024$200K
FY2025$365K
Expenses
$472K
FY2024
Expenses by fiscal year
FY2024$472K
FY2025$388K
Net assets
$0
FY2024
Net assets by fiscal year
FY2024$0
FY2025$139K
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Form 990 for the fiscal year ending December 2024 (IRS tax year 2024).

Status and standing

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
Yes — exemption reinstated (2021-05-15)
Per the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Foundation funders?
Not on file
Spent on programs?
100% to programs
Form 990 Part IX, latest filing.
Size and trend
$100K–1M
Legal name (IRS)Hdr · item COtree Open Source Research Foundation
EINHdr · item D83-2696847
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFJan 2022
Year of formationHdr · item L2018
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CHouston, TX
NTEE classificationIRS BMFScience & Technology (U05)
WebsiteHdr · item Jwww.otree.org

Where the money goes

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$472K
Total functional expensesLn 25$472K

Financial health

Program efficiency
100%
of spending reaches programs
Operating runway
3.2mo
months of highly liquid reserves at operating expense rate
Surplus margin
-136%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$825K
FY2024
Total assets by fiscal year
FY2024$825K
FY2025$489K
Total liabilities
$825K
FY2024
Total liabilities by fiscal year
FY2024$825K
FY2025$350K
Revenue less expensesPt I · Ln 19−$272K
Total assetsPt X · Ln 16$825K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 3pending
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$125K
Total assetsLn 16$825K
Total liabilitiesLn 26$825K
Total net assetsLn 32$0
Months of cash on handcomputed3.2

Statement of Revenue

Part VIII
Contributions & grants100%$200K
— government grantsLn 1e$200K
Total revenueLn 12$200K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $125K · Operating expenses/yr $472K
3.2 months
Where the money goes
Program services
Program services $472K · Total expenses $472K
100%
Management & General
Management & general $0 · Total expenses $472K
0%
Fundraising
Fundraising $0 · Total expenses $472K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $200K · Total revenue $200K
100%
Government reliance
Government grants $200K · Total revenue $200K
100%
Earned-income share
Program service revenue $0 · Total revenue $200K
0%
Investment reliance
Investment income $0 · Total revenue $200K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $472K
0%
Growth & trend
Revenue growth (YoY)
This year $200K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $0 · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $200K · Expenses $472K
-136%
Liabilities-to-Assets
Total liabilities — · Total assets $825K
—
Net-asset ratio
Net assets $0 · Total assets $825K
0%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $825K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Daniel Li Chen · Reported title TREASURER · Highest reported compensation $0 · Total expenses $472K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $310K · Total expenses $472K
66%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 100%——
Overhead ratio 0%——
Fundraising cost ratio 0%——

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.

Leadership and pay

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Chris Wickens’s $100K as President is at the 70th percentile of top reported officer pay among 312 $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.

See Otree Open Source Research Foundation executive salaries →

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Governance & Policies

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

Mission and programs

Improves court efficiency to make legal help more accessible.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

3 program services account for $300K of program spending, described in the organization's own filed words · FY2024.
01

Grant to mcgill university grant awarded to process and harmonizes large-scale datasets from mcgill uncovering where bottlenecks slow case resolution, their analytics feed directly into cost- saving reform that free up resources for faster , fairer hearing processes

$207Kprogram expense
02

Benson njogu mbau design and maintains machine learning pipelines enabling targeted policy fixes that shorten time-to-judgement for vulnerable litgants

$48Kprogram expense
03

Harvard reserach assistants clean code and visualized judical peformance data, producing briefs that guide judges and court user committees in adopting high-impact, low cost procedural changes

$45Kprogram expense

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Filing history

YearRevenueExpensesChangeFiling
FY2025 Latest $365K$388K+82% 990 PDF
FY2024 Viewing $200K$472K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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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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