Civic Intelligence

Electronic Frontier Foundation Inc.

990 • Fiscal year 2015 • EIN 04-3091431

Jul 01, 2014 to Jun 30, 2015 • Filed on May 09, 2016

Organization ProfileWWW.EFF.ORG
815 eddy streetSan Francisco, CA 94109

(415) 436-9333

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$30,221,213

Up $7,341,642 (+32%) from 2014

Net Assets

Up

$29,845,866

Up $7,337,136 (+33%) from 2014

Liabilities

Up

$375,347

Up $4,506 (+1.2%) from 2014

Revenue And Expenses

Revenue

Up

$17,132,485

Up $3,495,394 (+26%) from 2014

Expenses

Up

$9,245,485

Up $2,194,353 (+31%) from 2014

Net Income

Up

$7,887,000

Up $1,301,041 (+20%) from 2014

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $7,910,257Liabilities 2011: $216,794Net Assets 2011: $7,693,4632011Assets 2012: $11,088,212Liabilities 2012: $178,192Net Assets 2012: $10,910,0202012Assets 2013: $15,710,071Liabilities 2013: $320,606Net Assets 2013: $15,389,4652013Assets 2014: $22,879,571Liabilities 2014: $370,841Net Assets 2014: $22,508,7302014Assets 2015: $30,221,213Liabilities 2015: $375,347Net Assets 2015: $29,845,8662015Assets 2016: $28,829,197Liabilities 2016: $429,864Net Assets 2016: $28,399,3332016Assets 2017: $36,327,464Liabilities 2017: $547,631Net Assets 2017: $35,779,8332017Assets 2018: $40,253,077Liabilities 2018: $527,100Net Assets 2018: $39,725,9772018Assets 2019: $40,872,397Liabilities 2019: $593,673Net Assets 2019: $40,278,7242019Assets 2020: $40,689,795Liabilities 2020: $2,405,872Net Assets 2020: $38,283,9232020Assets 2021: $46,555,416Liabilities 2021: $1,112,228Net Assets 2021: $45,443,1882021Assets 2022: $46,412,039Liabilities 2022: $992,938Net Assets 2022: $45,419,1012022Assets 2023: $46,707,648Liabilities 2023: $853,003Net Assets 2023: $45,854,6452023Assets 2024: $58,374,562Liabilities 2024: $1,276,711Net Assets 2024: $57,097,8512024

Highlighted filing

2015

Assets$30,221,213
Liabilities$375,347
Net Assets$29,845,866
Open 2015 Filing

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $5,536,559Expenses 2011: $3,850,406Net Income 2011: $1,686,1532011Revenue 2012: $7,863,584Expenses 2012: $4,526,793Net Income 2012: $3,336,7912012Revenue 2013: $9,444,822Expenses 2013: $5,329,428Net Income 2013: $4,115,3942013Revenue 2014: $13,637,091Expenses 2014: $7,051,132Net Income 2014: $6,585,9592014Revenue 2015: $17,132,485Expenses 2015: $9,245,485Net Income 2015: $7,887,0002015Revenue 2016: $11,056,928Expenses 2016: $10,364,758Net Income 2016: $692,1702016Revenue 2017: $17,392,426Expenses 2017: $11,398,529Net Income 2017: $5,993,8972017Revenue 2018: $15,913,065Expenses 2018: $13,379,612Net Income 2018: $2,533,4532018Revenue 2019: $14,232,158Expenses 2019: $14,567,170Net Income 2019: -$335,0122019Revenue 2020: $12,212,821Expenses 2020: $14,980,781Net Income 2020: -$2,767,9602020Revenue 2021: $17,692,904Expenses 2021: $15,427,845Net Income 2021: $2,265,0592021Revenue 2022: $23,876,681Expenses 2022: $16,747,298Net Income 2022: $7,129,3832022Revenue 2023: $17,954,838Expenses 2023: $19,156,013Net Income 2023: -$1,201,1752023Revenue 2024: $29,363,509Expenses 2024: $21,853,920Net Income 2024: $7,509,5892024

Highlighted filing

2015

Revenue$17,132,485
Expenses$9,245,485
Net Income$7,887,000
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 9, 2016
Return Version
2014v6.0
Gross Receipts
$17,353,587
Mission and Program Overview

Mission

The corporation was formed for the purpose of understanding and fostering the opportunities of digital communication in a free and open society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,727,712$18,139,107▲ $5,411,395
Land, Buildings, and Equipment, Net$6,564,795$8,876,633▲ $2,311,838
Savings and Temporary Cash Investments$2,064,900$1,805,606▼ $259,294
Pledges and Grants Receivable$796,697$561,225▼ $235,472
Other Notes and Loans Receivable, Net$51,310$451,876▲ $400,566
Cash and Non-Interest-Bearing Accounts$627,525$307,663▼ $319,862
Prepaid Expenses and Deferred Charges$18,563$43,380▲ $24,817
Inventories for Sale or Use$26,528$27,644▲ $1,116
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$22,879,571$30,221,213▲ $7,341,642
Other Assets Total$1,541$8,079▲ $6,538
Liabilities
Accounts Payable and Accrued Expenses$370,841$373,847▲ $3,006
Deferred Revenue-$1,500-
Total Liabilities$370,841$375,347▲ $4,506
Net Assets / Fund Balance
Unrestricted Net Assets$21,206,278$25,074,346▲ $3,868,068
Permanently Rstr Net Assets-$3,000,000-
Temporarily Rstr Net Assets$1,302,452$1,771,520▲ $469,068
Total Net Assets Fund Balance$22,508,730$29,845,866▲ $7,337,136
Total Liabilities and Net Assets / Fund Balance$22,879,571$30,221,213▲ $7,341,642

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,315,711$389,290$7,705,001
Land$1,450,280-$1,450,280
Equipment$110,642$124,722$235,364

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$10,230,205$3,000,000▲ $138,179-$13,313,676
2013$4,712,840$4,751,137▲ $790,443-$10,230,205
2012$2,967,156$1,308,277▲ $452,678-$4,712,840
2011$3,026,282-▼ $45,783$11,940$2,967,156
2010$4,161,699-▲ $566,399$1,683,786$3,026,282
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shari SteeleExec Director (FMR)FT$226,509$22,143$248,652
Cindy CohnExecutive DirectorFT$210,475$15,507$225,982
Lee TienSr. Staff Atty.FT$128,799$29,190$157,989
David GreeneCivil Lib. DirectorFT$124,908$25,231$150,139
Kurt OpsahlDeputy Exec DirectorFT$138,448$10,266$148,714
Corynne McsherryLegal DirectorFT$136,661$5,093$141,754
Jen LynchStaff AttorneyFT$108,354$18,027$126,381
Loraine ReitmanActivism DirectorFT$109,200$8,473$117,673
Kelly Esguerrafinance DirectorFT$81,920$8,358$90,278

Board Members and Trustees

NameTitle
Brian BehlendorfChairman
Pamela SamuelsonVice-chair
Brad TempletonMember
Brewster KahleMember
Bruce SchneierMember
David FarberMember
John GilmoreMember
John Perry BarlowMember
Jonathan ZittrainMember
Lorrie Faith CranorMember

Highest Paid Contractors

ContractorServicesLocationCompensation
D Barry ConstructionConstruction1770 GOLDEN GATE AVENUE, San Francisco, CA 94115$287,489
Fougeron ArchitectureArchitecture521 francisco street, San Francisco, CA 94133$108,660
Revenue and Support

Revenue Composition

Contributions and Grants
$16,019,464
Program Service Revenue
$95,306
Investment Income
$862,614
Other Revenue
$155,101
All Other Contributions
$13,749,461
Change in Net Assets
$7,887,000

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded35$145,841sales price
Cars and Other Vehicles18$20,464sales price
Total Noncash Contributions53$166,305-

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,074,446
Revenue Not Reported on Financial Statements
$58,039
Revenue Not Reported on Form 990
$-312,400
Total Revenue per Audited Statements
$16,762,046
Total Revenue per Form 990
$17,132,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,877,714
Other Expenses$2,367,771
Total Fundraising Expense$1,120,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,865,930$594,790$454,882$4,915,602
Other Employee Benefits$577,251$76,967$115,450$769,668
Current Officers, Directors, Trustees, and Key Employees$328,313$239,984$70,728$639,025
Fees for Services Other$582,769$17,255-$600,024
Travel$379,227-$51,712$430,939
Payroll Taxes$298,787$59,757$39,838$398,382
Depreciation Depletion$140,903$30,467$19,041$190,411
Occupancy$132,272$28,598$17,875$178,745
Pension Plan Contributions$117,692$24,867$12,478$155,037
Office Expenses$86,965$20,408$11,752$119,125
Insurance$95,622$6,554$4,097$106,273
Fees for Service Investment Mgmnt Fees-$58,039-$58,039
Information Technology$38,501$8,324$5,203$52,028
Other Expenses$12,495$7,983$315,945$20,478
Fees for Services Accounting-$18,155-$18,155
All Other Expenses-$16,134$1,914$18,048
Fees for Services Legal$7,321--$7,321
Fees for Services Lobbying$5,000--$5,000
Total Functional Expenses$6,916,288$1,208,282$1,120,915$9,245,485

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,424,910
Total Expenses per Form 990$9,245,485
Expenses per Audited Statements$9,187,446
Expenses Not Reported on Form 990$237,464
Expenses Not Reported on Financial Statements$58,039
International Activity

International Summary

Spending
$315,200

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europeprogram servicesprogram software00$92,933
east asia and the pacificprogram servicesinternational consultants00$40,950
Europeprogram servicestranslation00$33,276
north americaprogram servicestranslation00$32,448
south americaprogram services-00$18,559
EuropeProgram Servicespublication of program mater.00$12,201
east asia and the pacificprogram servicestranslation00$10,363
south americaprogram services-00$9,807
middle east and north africaProgram Servicesproject partner00$9,490
east asia and the pacificprogram serviceswebsite development00$8,097
south americaprogram services-00$7,888
north americaprogram servicespublication of program mater.00$6,057
east asia and the pacificinventory productionmeetings and trainings00$5,928
north americaprogram servicesinternational consultant00$5,786
Europeprogram servicesMeeting and trainings00$5,483
south americaprogram services-00$5,168
russia and neighboring statesprogram services-00$3,650
Europefundraisingmeetings and training00$2,300
middle east and north africaProgram Servicestranslation00$2,096
north americaprogram servicesmeetings and trainings00$1,529
Europegeneral supportmembership dues00$422
Europeinternet servicetechnology supplies00$400
EuropeProgram Servicesmeetings and trainings00$189
middle east and north africainternet servicetranslation00$145
Europeprogram servicestranslation00$35
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$69,154
Fundraising Gross Income$54,633
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
pioneer awards$42,115$42,115$15,577$26,538
trivia night$11,318$11,318$289$11,029
Total Events$53,433$53,433$57,219$-3,786
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
richard esguerrastaffcomp. & benefitsNo$104,343

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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

Form 990, Part VI, Line 11B: Form 990 Review Process

“After the Form 990 is prepared, but before it is filed with the IRS, the completedform will be presented to all members of the Board of Directors, who will be givenat least one week to review and provide feedback and revisions. The Form 990may be filed with the IRS only after all board member comments have beenaddressed and at least one board member has given final approval.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“We, the Directors of the Electronic Frontier Foundation, resolve that each member of the board of directors and staff shall make his or her best efforts to disclose any potential conflict of interest that he or she has, or that any member of his or her immediate family has, due to having material economic involvement regarding any matter being discussed at EFF. The board or staff member may also disqualify himself or herself and be excused from the meeting until discussion is over on the matter involved. A majority of the Board may also request that the board or staff member excuse him or herself. The president of the meeting is expected to make inquiry if such conflict appears to exist and the board member or staff has not made it known.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Eff adopted a policy that requires the analysis of compensation of key employees, including the executive director, legal director and other top management officials, on at least an annual basis. The salaries shall be compared to equivalent organizations based on mission, budget size, job description and demands, and other factors. Based on the analysis, the board shall conclude on whether each key employee's compensation is appropriate. Such analysis shall be documented and filed in the corporation's records.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Eff makes documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Electronic Frontier Foundation
EIN
04-3091431
Phone
4154369333
Address
815 eddy street, San Francisco, CA 94109

Signing Officer

Name
Cindy Cohn
Title
Executive Director
Signed
2016-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Cohn
Formed
1990
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
10
Employees
68
Volunteers
275

Preparer

Firm
Doran & Associates
Address
55 MITCHELL BOULEVARD STE 3, SAN RAFAEL, CA 94903
Preparer
Lisa Doran CPA
Phone
4154911130
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“EFFs Board-designated endowment was established to further the charitable purposes of the organization by providing general support in meeting the operating needs of the organization, as determined by the EFF Board of Directors. EFFs donor-restricted endowment was established to permanently pay the salary of the holder of the Adams Chair for Internet Freedom.”

Part X : FIN48 Footnote

“ASC 740-10, Accounting for Uncertainty in Income Taxes - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Corporation to report information regarding its exposure to various tax positions taken by the Corporation. The Corporation has determined whether any tax positions have met the recognition threshold and have measured the Corporation's exposure to those tax positions. Management believes that the Corporation has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to the Corporation are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.”

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$30,221,213
Liabilities
$375,347
Net assets
$29,845,866
Revenue
$17,132,485
Expenses
$9,245,485
Net income
$7,887,000
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$58.4$1.28$57.1$29.4$21.9$7.51
2023Detailed filing. Detailed filing data is available for this year.$46.7$0.85$45.9$18.0$19.2$1.20
2022Detailed filing. Detailed filing data is available for this year.$46.4$0.99$45.4$23.9$16.7$7.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.6$1.11$45.4$17.7$15.4$2.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.7$2.41$38.3$12.2$15.0$2.77
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.9$0.59$40.3$14.2$14.6$0.34
2018Detailed filing. Detailed filing data is available for this year.$40.3$0.53$39.7$15.9$13.4$2.53
2017Detailed filing. Detailed filing data is available for this year.$36.3$0.55$35.8$17.4$11.4$5.99
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.8$0.43$28.4$11.1$10.4$0.69
2015Detailed filing. Detailed filing data is available for this year.$30.2$0.38$29.8$17.1$9.25$7.89
2014Summary only. Only limited summary data is available for this year.$22.9$0.37$22.5$13.6$7.05$6.59
2013Summary only. Only limited summary data is available for this year.$15.7$0.32$15.4$9.44$5.33$4.12
2012Summary only. Only limited summary data is available for this year.$11.1$0.18$10.9$7.86$4.53$3.34
2011Summary only. Only limited summary data is available for this year.$7.91$0.22$7.69$5.54$3.85$1.69