Otree Open Source Research Foundation FY2024 filing

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Increasing access to justice through improved judicial efficiency

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-2696847) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $148K a year · 52% of revenue · last 2 filings
A surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
3.2 mo
of spending, in cash
3.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$825K
100% of total assets
Liabilities are 100% of assets.
Pt X · Ln 26
Revenue
$200K
Spent
$472K
To programs
100%
Net assets
$0
By yearFY2024–FY2025
Revenue
$200K
FY2024
Tap a bar for its year
Revenue by fiscal year
FY2024$200K
FY2025$365K
Expenses
$472K
FY2024
Tap a bar for its year
Expenses by fiscal year
FY2024$472K
FY2025$388K
Net assets
$0
FY2024
Tap a bar for its year
Net assets by fiscal year
FY2024$0
FY2025$139K

From the FY2024 Form 990 · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2021-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jan 2022.

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% · $472K

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

3 people listed on the 990.

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 →

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 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Improves court efficiency to make legal help more accessible.

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3 programs · $300K · in their 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

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-2696847) · Dispute this line
$207Kprogram expense
02

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

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-2696847) · Dispute this line
$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

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-2696847) · Dispute this line
$45Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$200K
Ln 12
Gifts and grantsLn 1h$200K
Money outPt IX
$472K
Ln 25
Programscol B$472K
Owns and owesPt X
$0
net assets · Ln 32
Cash and savingsLn 1–2$125K
Total assetsLn 16$825K
LiabilitiesLn 26$825K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$200K
Government grantsLn 1e$200K
Total revenueLn 12$200K
Assets in detailPt X, end of year
CashLn 1$125K
Cash and savings togetherLn 1–2$125K
Pledges and grants receivableLn 3$700K
Total assetsLn 16$825K
LiabilitiesLn 26$825K
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$950$125K
Total assetsLn 16$950$825K
LiabilitiesLn 26$950$825K
Net assetsLn 32$0$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$140K$140K
Other salaries and wagesLn 7$310K$310K
Management feesLn 11a$418$418
Office expensesLn 13$22K$22K
Total functional expensesLn 25$472K$472K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 15, 2026 $365K$388K−$24K$139K 990 PDF
FY2024 ViewingFiled with the IRS Sep 23, 2025 $200K$472K−$272K$0 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $200,000 revenue, 12 lines filed
I-8 Contributions and grants$200,000
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$200,000
I-13 Grants and similar amounts paid$140,000
I-14 Benefits paid to members$0
I-15 Salaries and benefits$310,127
I-16a Professional fundraising fees$0
I-17 Other expenses$22,221
I-18 Total expenses$472,348
I-19 Revenue less expenses−$272,348
Part VI · Governance 5 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $200,000 across 3 lines filed
VIII-1e Government grants$200,000
VIII-1h Total contributions, gifts and grants$200,000
VIII-12 Total revenue$200,000
Part IX · Statement of functional expenses $472,348 across 4 lines filed
IX-1 Grants to domestic organizationsPrograms $140,000$140,000
IX-7 Other salaries and wagesPrograms $310,127$310,127
IX-11a Management feesPrograms $418$418
IX-13 Office expensesPrograms $21,803$21,803
IX-25 Total functional expensesPrograms $472,348 · Management $0 · Fundraising $0$472,348
Part X · Balance sheet $825,449 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $950$125,449
X-3 Pledges and grants receivable$700,000
X-16 Total assetsStart of year $950$825,449
X-17 Accounts payable and accrued expenses$361,672
X-18 Grants payable$190,000
X-22 Loans from officers and insidersStart of year $950$273,777
X-26 Total liabilitiesStart of year $950$825,449
X-32 Total net assets or fund balancesStart of year $0$0
X-33 Total liabilities and net assetsStart of year $950$825,449
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$200,000
XI-2 Total expenses$472,348
XI-3 Revenue less expenses−$272,348
XI-9 Other changes in net assets$272,348
XI-10 Net assets at end of year$0

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

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