Civic Intelligence

Free Software Foundation Inc.

990 • Fiscal year 2021 • EIN 04-2888848

Oct 01, 2020 to Sep 30, 2021 • Filed on Nov 21, 2022

51 Franklin St 5th FloorBoston, MA 02110

(617) 542-5942

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

60th percentile

0.16x

Higher debt load relative to revenue than 60% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

45th percentile

10.0%

Higher net margin than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

77th percentile

$118,839

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

33rd percentile

2.1%

Faster asset growth than 33% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

80th percentile

63%

Faster revenue growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,824,546

Up $59,091 (+2.1%) from 2020

Net Assets

Up

$2,531,030

Up $66,516 (+2.7%) from 2020

Liabilities

Down

$293,516

Down $7,425 (-2.5%) from 2020

Revenue

Up

$1,875,386

Up $725,784 (+63%) from 2020

Expenses

Down

$1,687,885

Down $121,473 (-6.7%) from 2020

Net Income

Up

$187,501

Up $847,257 (+128%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,178,214Liabilities 2011: $27,748Net Assets 2011: $1,150,4662011Assets 2012: $1,324,203Liabilities 2012: $73,140Net Assets 2012: $1,251,0632012Assets 2013: $1,282,313Liabilities 2013: $79,240Net Assets 2013: $1,203,0732013Assets 2014: $1,308,841Liabilities 2014: $83,080Net Assets 2014: $1,225,7612014Assets 2015: $1,289,058Liabilities 2015: $97,579Net Assets 2015: $1,191,4792015Assets 2016: $1,380,101Liabilities 2016: $131,737Net Assets 2016: $1,248,3642016Assets 2017: $1,496,415Liabilities 2017: $122,770Net Assets 2017: $1,373,6452017Assets 2018: $2,646,904Liabilities 2018: $103,579Net Assets 2018: $2,543,3252018Assets 2019: $3,212,860Liabilities 2019: $141,358Net Assets 2019: $3,071,5022019Assets 2020: $2,765,455Liabilities 2020: $300,941Net Assets 2020: $2,464,5142020Assets 2021: $2,824,546Liabilities 2021: $293,516Net Assets 2021: $2,531,0302021Assets 2022: $2,363,877Liabilities 2022: $86,590Net Assets 2022: $2,277,2872022Assets 2023: $1,979,281Liabilities 2023: $358,643Net Assets 2023: $1,620,6382023Assets 2024: $1,442,543Liabilities 2024: $91,032Net Assets 2024: $1,351,5112024

Highlighted filing

2021

Assets$2,824,546
Liabilities$293,516
Net Assets$2,531,030

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $898,804Expenses 2011: $946,297Net Income 2011: -$47,4932011Expenses 2012: $947,4142012Revenue 2013: $1,250,498Expenses 2013: $1,199,333Net Income 2013: $51,1652013Revenue 2014: $1,188,318Expenses 2014: $1,136,393Net Income 2014: $51,9252014Revenue 2015: $1,194,286Expenses 2015: $1,207,980Net Income 2015: -$13,6942015Revenue 2016: $1,294,906Expenses 2016: $1,277,758Net Income 2016: $17,1482016Revenue 2017: $1,373,574Expenses 2017: $1,233,394Net Income 2017: $140,1802017Revenue 2018: $2,628,996Expenses 2018: $1,446,566Net Income 2018: $1,182,4302018Revenue 2019: $2,183,470Expenses 2019: $1,687,523Net Income 2019: $495,9472019Revenue 2020: $1,149,602Expenses 2020: $1,809,358Net Income 2020: -$659,7562020Revenue 2021: $1,875,386Expenses 2021: $1,687,885Net Income 2021: $187,5012021Revenue 2022: $1,352,816Expenses 2022: $1,580,673Net Income 2022: -$227,8572022Revenue 2023: $1,103,939Expenses 2023: $1,736,796Net Income 2023: -$632,8572023Revenue 2024: $1,177,880Expenses 2024: $1,579,069Net Income 2024: -$401,1892024

Highlighted filing

2021

Revenue$1,875,386
Expenses$1,687,885
Net Income$187,501
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Nov 21, 2022
Return Version
2020v4.1
Gross Receipts
$2,058,178
Mission and Program Overview

Mission

To promote and defend computer users rights to use, study, copy, and modify the software on their computer, as well as the related documentation. To assist in the development and use of free software and documentation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,247,232$2,041,270▼ $205,962
Investments in Publicly Traded Securities$311,157$295,975▼ $15,182
Cash and Non-Interest-Bearing Accounts$137,368$239,532▲ $102,164
Accounts Receivable-$200,000-
Land, Buildings, and Equipment, Net$21,276$18,595▼ $2,681
Inventories for Sale or Use$22,694$15,946▼ $6,748
Prepaid Expenses and Deferred Charges$12,500--
Total Assets$2,765,455$2,824,546▲ $59,091
Other Assets Total$13,228$13,228→ $0
Liabilities
Unsecured Notes Loans Payable$220,200$225,300▲ $5,100
Accounts Payable and Accrued Expenses$80,741$68,216▼ $12,525
Total Liabilities$300,941$293,516▼ $7,425
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,645,867$1,783,592▲ $137,725
Net Assets With Donor Restrictions$818,647$747,438▼ $71,209
Total Net Assets Fund Balance$2,464,514$2,531,030▲ $66,516
Total Liabilities and Net Assets / Fund Balance$2,765,455$2,824,546▲ $59,091

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,171$75,452$78,623
Leasehold Improvements$15,424$7,147$22,571
Other Assets Org$13,228--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John SullivanClerk ED to Feb 2022FT$101,276$17,563$118,839
John HsiehDeputy DirectorFT$89,150$18,437$107,587
Zoe KooymanED from Feb 2022FT$65,899$10,413$76,312

Board Members and Trustees

NameTitle
Geoffrey KnauthTreasurer President
Gerald SussmanDirector
Henry PooleDirector
Ian KellingDirector
Odile BenassyDirector
Richard M StallmanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,841,759
Program Service Revenue
$0
Investment Income
$-11,062
Other Revenue
$44,689
All Other Contributions
$929,988
Change in Net Assets
$187,501

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$162,289Fair Market Value
Total Noncash Contributions1$162,289-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,875,386
Revenue Not Reported on Form 990
$-29,576
Total Revenue per Audited Statements
$1,845,810
Total Revenue per Form 990
$1,875,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,177,163
Other Expenses$510,722
Total Fundraising Expense$66,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$576,427$49,745$25,660$651,832
Current Officers, Directors, Trustees, and Key Employees$228,129$17,943$10,253$256,325
Other Employee Benefits$173,113$9,300$4,253$186,666
Occupancy$147,051$13,201$6,019$166,271
Conferences and Meetings$95,814$913$3,724$100,451
Payroll Taxes$73,165$6,175$3,000$82,340
Fees for Services Accounting$20,764$1,633$933$23,330
Office Expenses$10,057$2,748$412$13,217
Other Expenses$9,378$792$385$10,555
Insurance$7,377$538$261$8,176
Fees for Services Legal$7,229$569$325$8,123
Information Technology$7,106$600$291$7,997
Depreciation Depletion$2,383$201$98$2,682
Total Functional Expenses$1,512,650$108,977$66,258$1,687,885

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,772,285
Expenses per Audited Statements$1,687,885
Total Expenses per Form 990$1,687,885
Expenses Not Reported on Form 990$84,400
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

The Organization has a group of voting members who elect the board of directors.

Form 990 governing body review Part VI line 11

The audit subcommitte of the board fully reviews and approves by vote the form 990 and the audited financial statements. The subcommitte reports to the full board of directors after the approval.

Conflict of interest policy compliance Part VI line 12C

The Organization has Conflict of Interest policy in place and all relevant parties are required to read and sign the policy annually. The board of directors review and approve all contracts that may impact the policy.

CEO executive director top management comp Part VI line 15A

Board of Directors perform analysis and compare local and national compensation of top management and key employees.

Other officer or key employee compensation Part VI line 15B

Board of Directors perform analysis and compare local and national compensation of other top management and key employees.

Governing documents etc available to public Part VI line 19

The Organization has documents available to public by request or through MA Attorney Generals website.

Filing and Contact Details

Filer

Filer Name
Free Software Foundation Inc
EIN
04-2888848
Address
51 Franklin St 5th Floor, Boston, MA 02110

Signing Officer

Name
Geoffrey Knauth
Title
Treasurer
Phone
6175425942
Signed
2022-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Geoffrey Knauth
Formed
1985
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
14
Volunteers
2,400

Preparer

Firm
Mariya Babson CPA
Address
170 Parks St, Duxbury, MA 02332
Preparer
Mariya Babson CPA
Phone
7815887732
Supplemental Narrative

Additional Explanations

Amended return information

The 990 was amended due to the organizations completion of an annually required audit and some amounts were updated for revenues, expenses, and net assets with restrictions.

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IRS990/Desc0The education and outreach program advocates for computer user freedom through online and in person campaigns, and helps individuals with the practical details of using computers in an ethical manner. This includes publishing educational materials about how to use and develop free software, writing issue focused articles and action alerts related to personal computing freedom and freedom on the internet, speaking at events, coordinating and empowering volunteers to advocate for free software in their local communities, answering thousands of emails each year from people interested in free software, and organizing an annual conference that brings the free software community together.
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IRS990/OtherExpensesGrp/Desc2Credit card processing
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IRS990/OtherExpensesGrp/FundraisingAmt1315
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0576427
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012500
IRS990/PrincipalOfficerNm0Geoffrey Knauth
IRS990/PriorPeriodAdjustmentsAmt0-7009
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0The GNU Project does collaborative development and distribution of an operating system (OS) that respects users freedom. GNU software is licensed freely so that users can run, share, study, and modify it however is best for them. The GNU system is used most popularly with the kernel Linux, forming the GNU/Linux OS used on millions of computers worldwide, including the majority of web and email servers. The Organization supports GNU with resources for coordination, planning, software development, infrastructure, web and download hosting, copyright stewardship, programming work, and public promotion.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0340360
IRS990/ProgSrvcAccomActy3Grp/Desc0The license education program assists developers and users in understanding software licensing and determining which software is ethically safe for them to use. It answers questions from the public, offers guidance in best practices, publishes articles on free software licensing issues, sends speakers to events, investigates and resolves violations of the GNU general public license (GPL), lesser GPL, and GNU free documentation license, certifies hardware products that respect user freedom, and presents continuing legal education courses for lawyers.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0338046
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other programs include compiling and mainaining a directory of Free Software for all operating systems at directory.fsf.org and publishing printed books and selling clothing related to the use of and advocacy for free sofware. Included in total are expenses related to Directory $33,010 and GNU Press $82,340.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0115350
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01058798
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IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Bitcoin
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Fair Market Value
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 was amended due to the organizations completion of an annually required audit and some amounts were updated for revenues, expenses, and net assets with restrictions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization has a group of voting members who elect the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The audit subcommitte of the board fully reviews and approves by vote the form 990 and the audited financial statements. The subcommitte reports to the full board of directors after the approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization has Conflict of Interest policy in place and all relevant parties are required to read and sign the policy annually. The board of directors review and approve all contracts that may impact the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board of Directors perform analysis and compare local and national compensation of top management and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Board of Directors perform analysis and compare local and national compensation of other top management and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Organization has documents available to public by request or through MA Attorney Generals website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.44$0.09$1.35$1.18$1.58$0.40
2023Detailed filing. Detailed filing data is available for this year.$1.98$0.36$1.62$1.10$1.74$0.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.09$2.28$1.35$1.58$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.82$0.29$2.53$1.88$1.69$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.77$0.30$2.46$1.15$1.81$0.66
2019Detailed filing. Detailed filing data is available for this year.$3.21$0.14$3.07$2.18$1.69$0.50
2018Detailed filing. Detailed filing data is available for this year.$2.65$0.10$2.54$2.63$1.45$1.18
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.12$1.37$1.37$1.23$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.38$0.13$1.25$1.29$1.28$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.29$0.10$1.19$1.19$1.21$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.08$1.23$1.19$1.14$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.08$1.20$1.25$1.20$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.07$1.25$0.95
2011Summary only. Only limited summary data is available for this year.$1.18$0.03$1.15$0.90$0.95$0.05