Open Source Initiative FY2021 filing

Tax-deductible

W Hollywood, CA501(c)(3)Science & TechnologyEIN 91-2037395

Educate the public about open source software and maintain the open source definition.

501(c)(3) charity; gifts are tax-deductible.
39¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
4 of 5
filings with a surplus
Average surplus $94K a year · 14% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
39%
of spending
Concern: 39% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
16 mo
of spending, in cash
Looks good: 15.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$150K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$326K
-5% vs prior year
Spent
$407K
To programs
39%
Net assets
$383K
By yearFY2020–FY2024
Revenue
$326K
FY2021▼ -5%
Revenue by fiscal year
FY2020$344K
FY2021$326K
FY2022$740K
FY2023$812K
FY2024$1.1M
Expenses
$407K
FY2021▲ +61%
Expenses by fiscal year
FY2020$252K
FY2021$407K
FY2022$490K
FY2023$684K
FY2024$1.0M
Net assets
$383K
FY2021▼ -8%
Net assets by fiscal year
FY2020$415K
FY2021$383K
FY2022$622K
FY2023$752K
FY2024$829K

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2000.

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

Where the money goes

39 cents of each dollar spent went to programs.

Program services 39% · $157K Management & general 33% · $133K Fundraising 28% · $116K

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

Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation
President, Director
$0Pt VII · Sec A
Vice President, Director
$0Pt VII · Sec A
Chief Financial Officer, Director
$0Pt VII · Sec A
Secretary, Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Stefano Maffuli’s $189K as Executive Director is at the 54th percentile of top reported officer pay among 363 $1–10M 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.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2020
Stefano Maffuli$188,678$166,661$165,606—
Patrick Masson———$63,837

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 Open Source Initiative executive salaries →

Are you one of these people? Claim this org to confirm your role

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

Educates the public on open source software and upholds its definition.

Provided by the organization

This section is blank until Open Source Initiative claims this page.

Know this organization? Claim it to add your story

3 program services account for $157K of program spending, described in the organization's own filed words · FY2021.
01

Open source initiative acts as fiscal sponsoree for four active projects in 2021 with all revenue from donations. Clearlydefined is an open source project to crowd-source the gathering, curation, and upstreaming of licensing and security (and more) data about free and open source projects.

$80Kprogram expense
02

The Open Source and Standards Working Group

1. Explores current standards setting organizations (ssos) understanding of osi approved licenses, and more generally, open source software, development, and projects; 2. Educate ssos in current principles and practices widely accepted by open source communities of practice; 3.

$72Kprogram expense
03

Open source initiative is actively involved in community building, education, and public advocacy to promote awareness and the importance of non-proprietary software. Osi staff and board members use virtual resources or travel the world to attend open source conferences and events, meet with open source developers and users, and to…

$5Kprogram expense

Run this program? Claim this org to tell your story

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 · FY2024
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$326K
Ln 12
Gifts and grantsLn 1h$325K
Other incomeLn 4–11$1K
Investment incomeLn 3$123
Money outPt IX
$407K
Ln 25
Programscol B$157K
Managementcol C$133K
Fundraisingcol D$116K
Owns and owesPt X
$383K
net assets · Ln 32
Cash and savingsLn 1–2$533K
Total assetsLn 16$533K
LiabilitiesLn 26$150K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$325K
Government grantsLn 1e$22K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$123
Other incomeLn 4–11$1K
Gains on assetsLn 7$0
Total revenueLn 12$326K
Assets in detailPt X, end of year
CashLn 1$65K
SavingsLn 2$468K
Cash and savings togetherLn 1–2$533K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$700
Total assetsLn 16$533K
LiabilitiesLn 26$150K
Net assetsLn 32$383K
OperationsPt I, VI
EmployeesI 54
VolunteersI 65
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 FY21End FY21
Cash and savingsLn 1–2$586K$533K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$587K$533K
LiabilitiesLn 26$172K$150K
Net assetsLn 32$415K$383K
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$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$158K$44K$59K$54K
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$13K$4K$5K$4K
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$32K$428$31K$428
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$88K$44K$17K$28K
Advertising and promotionLn 12$14K$4K$5K$4K
Office expensesLn 13$1K$98$104$800
Information technologyLn 14$72K$50K$4K$18K
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$231$221$10$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$6K$6K$0$0
InterestLn 20$4K$0$4K$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$14K$4K$5K$4K
Other expenses (24a–d)Ln 24$5K$444$2K$2K
Total functional expensesLn 25$407K$157K$133K$116K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.1M$1.0M$79K$829K 990 PDF
FY2023 $812K$684K$127K$752K 990 PDF
FY2022 $740K$490K$250K$622K 990 PDF
FY2021 Viewing $326K$407K−$80K$383K 990 PDF
FY2020 $344K$252K$92K$415K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $326,481 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$19,611
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$22,025
VIII-1f All other contributions, gifts and grants$283,510
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$325,146
VIII-3 Investment incomeRelated to mission $123 · Unrelated business $0 · Excluded from tax $0$123
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,212 · Unrelated business $0 · Excluded from tax $0$1,212
VIII-12 Total revenueRelated to mission $1,335 · Unrelated business $0 · Excluded from tax $0$326,481
Part IX · Statement of functional expenses $406,576 across 30 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 $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $44,373 · Management $59,164 · Fundraising $54,197$157,734
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $3,673 · Management $4,897 · Fundraising $4,425$12,995
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $428 · Management $31,327 · Fundraising $428$32,183
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 $44,006 · Management $16,623 · Fundraising $27,688$88,317
IX-12 Advertising and promotionPrograms $4,050 · Management $5,400 · Fundraising $4,050$13,500
IX-13 Office expensesPrograms $98 · Management $104 · Fundraising $800$1,002
IX-14 Information technologyPrograms $50,265 · Management $3,857 · Fundraising $17,936$72,058
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $221 · Management $10 · Fundraising $0$231
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $5,600 · Management $0 · Fundraising $0$5,600
IX-20 InterestPrograms $0 · Management $4,487 · Fundraising $0$4,487
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 $4,088 · Management $5,450 · Fundraising $4,088$13,626
IX-24 Other expenses (24a–d)Programs $444 · Management $2,151 · Fundraising $2,248$4,843
IX-25 Total functional expensesPrograms $157,246 · Management $133,470 · Fundraising $115,860$406,576
Part X · Balance sheet $533,392 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $25,136$65,040
X-2 Savings and temporary cash investmentsStart of year $561,147$467,652
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
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 $350$700
X-16 Total assetsStart of year $586,633$533,392
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $150,000$150,000
X-25 Other liabilitiesStart of year $22,025$0
X-26 Total liabilitiesStart of year $172,025$150,000
X-27 Net assets without donor restrictionsStart of year $169,188$89,324
X-28 Net assets with donor restrictionsStart of year $245,420$294,068
X-32 Total net assets or fund balancesStart of year $414,608$383,392
X-33 Total liabilities and net assetsStart of year $586,633$533,392
Part XI · Reconciliation of net assets $383,392 net assets at year end
XI-1 Total revenue$326,481
XI-2 Total expenses$406,576
XI-3 Revenue less expenses−$80,095
XI-4 Net assets at start of year$414,608
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$7,990
XI-9 Other changes in net assets$40,889
XI-10 Net assets at end of year$383,392

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.