Civic Intelligence

Gnu Foundation

EIN 26-4479083 • 501(c)3 • Delray Beach, FL

Profile

Public Charity

PO Box 6674Delray Beach, FL 33483

www.gnufoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-11%

Higher net margin than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

29th percentile

-26%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

9.9%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$51,888

Down $31,971 (-38%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$51,888

Down $31,971 (-38%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin29th percentile

Revenue

Down

$107,949

Down $14,586 (-12%) from 2023

Expenses

Up

$139,920

Up $42,502 (+44%) from 2023

Net Income

Down

-$31,971

Down $57,088 (-227%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2015: $63,186Liabilities 2015: $0Net Assets 2015: $63,1862015Assets 2016: $56,429Liabilities 2016: $0Net Assets 2016: $56,4292016Assets 2017: $41,875Liabilities 2017: $0Net Assets 2017: $41,8752017Assets 2018: $70,572Liabilities 2018: $0Net Assets 2018: $70,5722018Assets 2019: $49,627Liabilities 2019: $0Net Assets 2019: $49,6272019Assets 2020: $31,572Liabilities 2020: $0Net Assets 2020: $31,5722020Assets 2021: $51,973Liabilities 2021: $0Net Assets 2021: $51,9732021Assets 2022: $58,742Liabilities 2022: $0Net Assets 2022: $58,7422022Assets 2023: $83,859Liabilities 2023: $0Net Assets 2023: $83,8592023Assets 2024: $51,888Liabilities 2024: $0Net Assets 2024: $51,8882024

Highlighted filing

2024

Assets$51,888
Liabilities$0
Net Assets$51,888
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2015: $92,984Expenses 2015: $76,685Net Income 2015: $16,2992015Revenue 2016: $96,662Expenses 2016: $103,419Net Income 2016: -$6,7572016Revenue 2017: $92,241Expenses 2017: $106,795Net Income 2017: -$14,5542017Revenue 2018: $146,318Expenses 2018: $117,621Net Income 2018: $28,6972018Revenue 2019: $99,323Expenses 2019: $120,268Net Income 2019: -$20,9452019Revenue 2020: $96,910Expenses 2020: $110,434Net Income 2020: -$13,5242020Revenue 2021: $95,937Expenses 2021: $75,536Net Income 2021: $20,4012021Revenue 2022: $116,178Expenses 2022: $109,409Net Income 2022: $6,7692022Revenue 2023: $122,535Expenses 2023: $97,418Net Income 2023: $25,1172023Revenue 2024: $107,949Expenses 2024: $139,920Net Income 2024: -$31,9712024

Highlighted filing

2024

Revenue$107,949
Expenses$139,920
Net Income-$31,971
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$51,888
Liabilities
$0
Net assets
$51,888
Revenue
$107,949
Expenses
$139,920
Net income
-$31,971
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.08$1.40$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$1.23$0.97$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$1.16$1.09$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$0.96$0.76$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.32$0.97$1.10$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.00$0.50$0.99$1.20$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.71$1.46$1.18$0.29
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.92$1.07$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.97$1.03$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.93$0.77$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$107,949
Mission and Program Overview

Mission

Public Charity providing grant capital and other support to organizations devoted to helping lift people out of poverty

Program Services

DescriptionGrantsExpenses
Social Business Grants - Grants provided to help fund social businesses such as a tailoring, bakeries, agro-businesses and bee keeping; and provide vocational training, mentorship and financial support to organizations designed to support youth.$77,540$0
Micro Credit and Family Empowerment Programs - Grants to organizations in Haiti and Kenya that serve their communities. Grants support locally run micro-credit and community-based family empowerment programs run by grant recipient.$36,993$0
Education - Grants to provide tuition support and overall educational support for agriculture and music school in Haiti and orphan support program in Kenya; and Special Needs education support in Kenya and Malawi.$12,564$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James SemperePresidentPT$0--
David BagnaniBoard TreasurerPT$0--
Pamela KohlbergBoard Director-$0--
Paul McDowellBoard Director-$0--
Elizabeth DunaierBoard Secretary-$0--
Filing and Contact Details

Filer

Filer Name
Gnu Foundation
EIN
26-4479083
Phone
4154970571
Address
PO Box 6674, Delray Beach, FL 33483

Signing Officer

Name
james sempere
Title
President
Phone
4154970571
Signed
2025-11-10
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Expenses include travel, conference attendance, postage, bank wire fees, US Post Office Box rental, and general office supplies.”

Raw XML Appendix174 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0James Sempere
IRS990EZ/BooksInCareOfDetail/PhoneNum04154970571
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO box 6674
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Delray Beach
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033482
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt083859
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt051888
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0107949
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-31971
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt083859
IRS990EZ/Form990TotalAssetsGrp/EOYAmt051888
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0127297
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0107949
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt083859
IRS990EZ/NetAssetsOrFundBalancesEOYAmt051888
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt083859
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt051888
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0James Sempere
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1David Bagnani
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Pamela Kohlberg
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Paul McDowell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Elizabeth Dunaier
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Board Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Secretary
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt012623
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Public Charity providing grant capital and other support to organizations devoted to helping lift people out of poverty
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Social Business Grants - Grants provided to help fund social businesses such as a tailoring, bakeries, agro-businesses and bee keeping; and provide vocational training, mentorship and financial support to organizations designed to support youth.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Education - Grants to provide tuition support and overall educational support for agriculture and music school in Haiti and orphan support program in Kenya; and Special Needs education support in Kenya and Malawi.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Micro Credit and Family Empowerment Programs - Grants to organizations in Haiti and Kenya that serve their communities. Grants support locally run micro-credit and community-based family empowerment programs run by grant recipient.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd1X
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd2X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt077540
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt112564
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt236993
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0139920
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0107949
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.gnufoundation.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0107949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0122534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0116126
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt075029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt092379
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0514017
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt0514017
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0107949
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0122534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0116126
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt075029
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt092379
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0514017
IRS990ScheduleA/TotalSupportAmt0514017
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Expenses include travel, conference attendance, postage, bank wire fees, US Post Office Box rental, and general office supplies.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0The organization was granted a Form 8868 extension by the IRS.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0james sempere
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04154970571
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GNU FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0GNUF
ReturnHeader/Filer/EIN0264479083
ReturnHeader/Filer/PhoneNum04154970571
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 6674
ReturnHeader/Filer/USAddress/CityNm0Delray Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033483
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-11-10T13:28:46-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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