Civic Intelligence

Free Software Foundation Inc.

990 • Fiscal year 2023 • EIN 04-2888848

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 04, 2025

Organization Profilewww.fsf.org

View Organization Page

31 Milk Street STE 960789Boston, MA 02196

(617) 542-5942

Siviq Scores

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

Liabilities / Assets

66th percentile

0.18x

Higher debt load relative to assets than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.32x

Higher debt load relative to revenue than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

6th percentile

-57%

Higher net margin than 6% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

65th percentile

$95,071

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

9th percentile

-16%

Faster asset growth than 9% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-18%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$1,979,281

Down $384,596 (-16%) from 2022

Net Assets

Down

$1,620,638

Down $656,649 (-29%) from 2022

Liabilities

Up

$358,643

Up $272,053 (+314%) from 2022

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin6th percentile

Revenue

Down

$1,103,939

Down $248,877 (-18%) from 2022

Expenses

Up

$1,736,796

Up $156,123 (+9.9%) from 2022

Net Income

Down

-$632,857

Down $405,000 (-178%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

2023

Assets$1,979,281
Liabilities$358,643
Net Assets$1,620,638
Open 2023 Filing

Operations Trend

Revenue Growth18th percentile

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

2023

Revenue$1,103,939
Expenses$1,736,796
Net Income-$632,857
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 4, 2025
Return Version
2022v5.0
Gross Receipts
$1,144,656
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$1,930,690$1,313,769▼ $616,921
Investments in Publicly Traded Securities$276,107$317,976▲ $41,869
Cash and Non-Interest-Bearing Accounts$109,125$165,703▲ $56,578
Inventories for Sale or Use$18,754$17,022▼ $1,732
Land, Buildings, and Equipment, Net$15,973$13,351▼ $2,622
Pledges and Grants Receivable-$1,250-
Total Assets$2,363,877$1,979,281▼ $384,596
Other Assets Total$13,228$150,210▲ $136,982
Liabilities
Accounts Payable and Accrued Expenses$86,590$221,661▲ $135,071
Other Liabilities-$136,982-
Total Liabilities$86,590$358,643▲ $272,053
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,529,611$1,007,694▼ $521,917
Net Assets With Donor Restrictions$747,676$612,944▼ $134,732
Total Net Assets Fund Balance$2,277,287$1,620,638▼ $656,649
Total Liabilities and Net Assets / Fund Balance$2,363,877$1,979,281▼ $384,596

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,441$76,182$78,623
Leasehold Improvements$10,910$11,661$22,571
Other Assets Org$136,982--
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zoe KooymanExecutive DirectorFT$78,268$16,803$95,071
John HsiehDeputy DirectorPT$58,587-$58,587

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
$1,010,094
Program Service Revenue
$0
Investment Income
$58,382
Other Revenue
$35,463
All Other Contributions
$345,078
Change in Net Assets
$-632,857

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$25,988Fair Value
Other Non Cash Contri Table$20,673Fair Value
Other Non Cash Contri Table$4,421Fair Value
Total Noncash Contributions$51,082-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,103,939
Total Revenue per Audited Statements
$1,103,939
Total Revenue per Form 990
$1,103,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,120,187
Other Expenses$486,609
Grants and Similar Amounts Paid$130,000
Total Fundraising Expense$62,674
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$583,552$49,304$24,114$656,970
Other Employee Benefits$188,878$10,124$3,483$202,485
Occupancy$176,282$14,879$7,226$198,387
Current Officers, Directors, Trustees, and Key Employees$157,878$9,039$13,882$180,799
Grants to Domestic Orgs$130,000--$130,000
Payroll Taxes$71,026$5,995$2,912$79,933
Fees for Services Other$55,369$10,988$1,062$67,419
Conferences and Meetings$39,624$1,615$6,586$47,825
Other Expenses$41,521$452$147$41,668
Fees for Services Legal$22,931$4,551$440$27,922
Fees for Services Accounting$19,247$3,819$369$23,435
Insurance$7,330$534$260$8,124
All Other Expenses$6,645$400$961$8,006
Information Technology$6,466$546$265$7,277
Office Expenses$4,490$862$419$5,771
Depreciation Depletion$2,330$197$96$2,623
Advertising$1,805--$1,805
Total Functional Expenses$1,560,817$113,305$62,674$1,736,796

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,767,205
Expenses per Audited Statements$1,736,796
Total Expenses per Form 990$1,736,796
Expenses Not Reported on Form 990$30,409
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liability$136,982
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 a 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

“For any non-union employee a survey is done of similar organizations in order to establish what is reasonable compensation. The union agreement and other nonunion salaries are taken into consideration as well. Management then makes a proposal for the board to consider, and subsequently approve. COLA is applied to all management staff salary annually. Salaries are reveiewed and considered annually at the financial year end budget creation and presentation to the board.”

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
31 Milk Street STE 960789, Boston, MA 02196

Signing Officer

Name
Geoff Knauth
Title
Treasurer
Phone
6175425942
Signed
2025-02-04
Discuss with paid preparer
No

Organization Details

Principal Officer
Geoffrey Knauth
Formed
1985
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
12
Volunteers
2,203

Preparer

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

Additional Explanations

Amended return information

“After completion of the audit of the financial statements of the organization for the year ended on September 30, 2023 the adjustments were made to Investments, CDs, ROU Lease Asset and Liabilty and more. As a result the amended form 990 was filed with the most current financial data.”

Raw XML AppendixShowing 400 of 480 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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. The organization has transfered $130,000 grant funding for GNU Octave.
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IRS990/PrincipalOfficerNm0Geoffrey Knauth
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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.
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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.
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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 $33,777 and GNU Press $63,220
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0After completion of the audit of the financial statements of the organization for the year ended on September 30, 2023 the adjustments were made to Investments, CDs, ROU Lease Asset and Liabilty and more. As a result the amended form 990 was filed with the most current financial data.
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 a 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/ExplanationTxt4For any non-union employee a survey is done of similar organizations in order to establish what is reasonable compensation. The union agreement and other nonunion salaries are taken into consideration as well. Management then makes a proposal for the board to consider, and subsequently approve. COLA is applied to all management staff salary annually. Salaries are reveiewed and considered annually at the financial year end budget creation and presentation to the board.
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

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,979,281
Liabilities
$358,643
Net assets
$1,620,638
Revenue
$1,103,939
Expenses
$1,736,796
Net income
-$632,857
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