Civic Intelligence

Software Freedom Law Center Inc

EIN 41-2165986 • 501(c)3 • New York, NY

Profile

Provides legal resources to members of the free and open source software community.

PO Box 250874New York, NY 10025

www.softwarefreedom.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.77x

Higher debt load relative to assets than 91% of similar nonprofits.

NTEE I • <$500k nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

0.65x

Higher debt load relative to revenue than 94% of similar nonprofits.

NTEE I • <$500k nonprofits • Source year 2025

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

NTEE I • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$61,584

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

NTEE I • <$500k nonprofits • Source year 2025

Asset Growth

49th percentile

-0.2%

Faster asset growth than 49% of similar nonprofits.

NTEE I • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-48%

Faster revenue growth than 16% of similar nonprofits.

NTEE I • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$401,911

Down $894 (-0.2%) from 2024

Liabilities

Down

$310,001

Down $1,121 (-0.4%) from 2024

Net Assets

Up

$91,910

Up $227 (+0.2%) from 2024

Revenue

Down

$478,107

Down $446,654 (-48%) from 2024

Expenses

Down

$477,880

Down $221,929 (-32%) from 2024

Net Income

Down

$227

Down $224,725 (-100%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $344,604Liabilities 2011: $140,584Net Assets 2011: $204,0202011Assets 2012: $185,421Liabilities 2012: $137,131Net Assets 2012: $48,2902012Assets 2013: $138,340Liabilities 2013: $203,266Net Assets 2013: -$64,9262013Assets 2014: $261,425Liabilities 2014: $254,104Net Assets 2014: $7,3212014Assets 2015: $154,059Liabilities 2015: $187,905Net Assets 2015: -$33,8462015Assets 2016: $126,195Liabilities 2016: $181,113Net Assets 2016: -$54,9182016Assets 2017: $355,417Liabilities 2017: $281,342Net Assets 2017: $74,0752017Assets 2018: $382,924Liabilities 2018: $430,357Net Assets 2018: -$47,4332018Assets 2019: $470,289Liabilities 2019: $493,969Net Assets 2019: -$23,6802019Assets 2020: $462,043Liabilities 2020: $243,490Net Assets 2020: $218,5532020Assets 2021: $417,011Liabilities 2021: $348,653Net Assets 2021: $68,3582021Assets 2022: $346,781Liabilities 2022: $288,582Net Assets 2022: $58,1992022Assets 2023: $155,660Liabilities 2023: $288,929Net Assets 2023: -$133,2692023Assets 2024: $402,805Liabilities 2024: $311,122Net Assets 2024: $91,6832024Assets 2025: $401,911Liabilities 2025: $310,001Net Assets 2025: $91,9102025

Highlighted filing

2025

Assets$401,911
Liabilities$310,001
Net Assets$91,910

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,736,623Expenses 2011: $1,910,376Net Income 2011: -$173,7532011Revenue 2012: $1,459,130Expenses 2012: $1,614,860Net Income 2012: -$155,7302012Expenses 2013: $1,323,2922013Revenue 2014: $1,561,207Expenses 2014: $1,488,960Net Income 2014: $72,2472014Revenue 2015: $1,494,719Expenses 2015: $1,535,886Net Income 2015: -$41,1672015Revenue 2016: $1,430,402Expenses 2016: $1,451,474Net Income 2016: -$21,0722016Revenue 2017: $1,467,241Expenses 2017: $1,338,248Net Income 2017: $128,9932017Revenue 2018: $1,237,816Expenses 2018: $1,359,324Net Income 2018: -$121,5082018Revenue 2019: $1,072,210Expenses 2019: $1,048,457Net Income 2019: $23,7532019Revenue 2020: $1,181,472Expenses 2020: $939,239Net Income 2020: $242,2332020Revenue 2021: $706,469Expenses 2021: $856,664Net Income 2021: -$150,1952021Revenue 2022: $833,869Expenses 2022: $844,028Net Income 2022: -$10,1592022Revenue 2023: $600,263Expenses 2023: $791,731Net Income 2023: -$191,4682023Revenue 2024: $924,761Expenses 2024: $699,809Net Income 2024: $224,9522024Revenue 2025: $478,107Expenses 2025: $477,880Net Income 2025: $2272025

Highlighted filing

2025

Revenue$478,107
Expenses$477,880
Net Income$227

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.31$0.09$0.48$0.48$0.00
2024Summary only. Only limited summary data is available for this year.$0.40$0.31$0.09$0.92$0.70$0.22
2023Summary only. Only limited summary data is available for this year.$0.16$0.29$0.13$0.60$0.79$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.29$0.06$0.83$0.84$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.35$0.07$0.71$0.86$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.24$0.22$1.18$0.94$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.49$0.02$1.07$1.05$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.43$0.05$1.24$1.36$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.28$0.07$1.47$1.34$0.13
2016Summary only. Only limited summary data is available for this year.$0.13$0.18$0.05$1.43$1.45$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.19$0.03$1.49$1.54$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.25$0.01$1.56$1.49$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.20$0.06$1.32
2012Summary only. Only limited summary data is available for this year.$0.19$0.14$0.05$1.46$1.61$0.16
2011Summary only. Only limited summary data is available for this year.$0.34$0.14$0.20$1.74$1.91$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Dec 11, 2025
Return Version
2024v5.2
Gross Receipts
$478,107
Mission and Program Overview

Mission

Provide legal resources to members of the free and open source software community.

Provides legal resources to members of the free and open source software community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$99,766$395,624▲ $295,858
Cash and Non-Interest-Bearing Accounts$297,485--
Loans From Officers Directors$242,016$269,139▲ $27,123
Prepaid Expenses and Deferred Charges$5,554$6,287▲ $733
Total Assets$402,805$401,911▼ $894
Liabilities
Accounts Payable and Accrued Expenses$69,106$40,862▼ $28,244
Total Liabilities$311,122$310,001▼ $1,121
Net Assets / Fund Balance
Net Assets With Donor Restrictions$312,500$137,500▼ $175,000
Net Assets Without Donor Restrictions$-220,817$-45,590▲ $175,227
Total Net Assets Fund Balance$91,683$91,910▲ $227
Total Liabilities and Net Assets / Fund Balance$402,805$401,911▼ $894
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eben MoglenPres, Exec Dir, & ChairmanPT$60,000$1,584$61,584

Board Members and Trustees

NameTitle
Daniel WeitznerDirector
Diane M PetersSecretary & Director
Revenue and Support

Revenue Composition

Contributions and Grants
$358,100
Program Service Revenue
$120,000
Investment Income
$7
Other Revenue
$0
All Other Contributions
$358,100
Change in Net Assets
$227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$269,429
Salaries, Compensation, and Employee Benefits$208,451
Total Fundraising Expense$9,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$63,377$74,716$7,409$145,502
Other Salaries and Wages$36,134--$36,134
Interest$13,150$8,705$863$22,718
Fees for Services Accounting-$13,500-$13,500
Payroll Taxes$7,790$5,157$511$13,458
Other Employee Benefits$12,273--$12,273
Insurance$539$9,819$35$10,393
Other Expenses$1,268$840$83$2,191
Office Expenses$1,078$714$71$1,863
All Other Expenses$1,456$280$28$1,764
Pension Plan Contributions$1,084--$1,084
Travel$165$110$11$286
Total Functional Expenses$350,785$117,701$9,394$477,880
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$242,016$269,139▲ $27,123
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

Form 990, Part VI, Section B, Line 11B

Form 990 is sent to all members of the board of directors for review prior to filing. The return is reviewed by the board in a board meeting held by telephone.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy adopted by the board of directors requires annual written affirmation of compliance with the policy by each board member.

Form 990, Part VI, Section B, Line 15

The compensation of the executive director is determined at a board of directors meeting at which the executive director is not present. The directors consider comparability data, including salaries reported on forms 990 filed by other non-profit organizations.

Form 990, Part VI, Section C, Line 19

The organization's financial statements, governing documents and conflict of interest policy are made available upon request.

Part VI, Section B - Policies - Item 15B

The compensation of other officers and key employees is set by the board of directors.

Filing and Contact Details

Filer

Filer Name
Software Freedom Law Center Inc
EIN
41-2165986
Phone
2125800800
Address
PO BOX 250874, NEW YORK, NY 10025

Signing Officer

Name
Eben Moglen
Title
Pres & Exec Director
Phone
2125800800
Signed
2025-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eben Moglen
Formed
2005
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
2
Employees
3
Volunteers
0

Preparer

Firm
Cornick Garber & Sandler Llp
Address
555 MADISON AVENUE 16TH FL, NEW YORK, NY 10022
Preparer
Michele Rosenberg
Phone
2125573900
Supplemental Narrative

Additional Explanations

Form 990, Part III - Program Services, Line 4A

In addition to its clients, sflc also provides significant service to the general free and open source software ("foss") community, including responding to requests for assistance with, and information about, legal issues impacting foss development, publishing freely available material regarding issues that concern the foss community and making numerous public presentations and offering consulting to the public and training to attorneys involved with or interested in a wide range of topics related to foss legal issues. The materials that sflc provides are created for everyone, not for a small donor base. For example, eben moglen's "freedom in the cloud" speech has had nearly 60,000 views on youtube.com, and his series of public talks on "snowden and the future" has had over 150,000 unique visitors online, with each of the 4 videos of the talks receiving 30,000-40,000 views. The follow-up technical symposium with bruce schneier similarly received approximately 30,000 views. The publication of these lectures by the guardian reached millions of that newspaper's readers. Sflc's client list includes over 50 foss projects that in this period were assisted by sflc with licensing, copyright, trademark, patent, export control compliance, nonprofit corporate and tax legal advice and project code of conduct drafting and dispute resolution. In addition to its clients, sflc also provides significant service to the general foss community, including responding to requests for assistance with and information about legal issues impacting foss development, publishing material regarding issues that concern the foss community and making numerous public representations on a wide range of topics relating to foss legal issues.

Raw XML Appendix394 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
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt069106
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt040862
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDES LEGAL RESOURCES TO MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY.
IRS990/AllOtherContributionsAmt0358100
IRS990/AllOtherExpensesGrp/FundraisingAmt028
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0280
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01456
IRS990/AllOtherExpensesGrp/TotalAmt01764
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0KABIR DARSHAN SINGH CHOUDHARY
IRS990/BooksInCareOfDetail/PhoneNum02125800800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 250874
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd010025
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0297485
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt07409
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt074716
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt063377
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0145502
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0358100
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07
IRS990/CYOtherExpensesAmt0269429
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0120000
IRS990/CYRevenuesLessExpensesAmt0227
IRS990/CYSalariesCompEmpBnftPaidAmt0208451
IRS990/CYTotalExpensesAmt0477880
IRS990/CYTotalFundraisingExpenseAmt09394
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0478107
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0SEE SCHEDULE O
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd01
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0312500
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0137500
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0350785
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013500
IRS990/FeesForServicesAccountingGrp/TotalAmt013500
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt01584
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0EBEN MOGLEN
IRS990/Form990PartVIISectionAGrp/PersonNm1DIANE M PETERS
IRS990/Form990PartVIISectionAGrp/PersonNm2DANIEL WEITZNER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt060000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRES, EXEC DIR, & CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0478107
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/FundraisingAmt035
IRS990/InsuranceGrp/ManagementAndGeneralAmt09819
IRS990/InsuranceGrp/ProgramServicesAmt0539
IRS990/InsuranceGrp/TotalAmt010393
IRS990/InterestGrp/FundraisingAmt0863
IRS990/InterestGrp/ManagementAndGeneralAmt08705
IRS990/InterestGrp/ProgramServicesAmt013150
IRS990/InterestGrp/TotalAmt022718
IRS990/InvestmentIncomeGrp/ExclusionAmt07
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0242016
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0269139
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE LEGAL RESOURCES TO MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt091683
IRS990/NetAssetsOrFundBalancesEOYAmt091910
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-220817
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-45590
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt071
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0714
IRS990/OfficeExpensesGrp/ProgramServicesAmt01078
IRS990/OfficeExpensesGrp/TotalAmt01863
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012273
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012273
IRS990/OtherExpensesGrp/Desc0PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc1STORAGE EXPENSES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3PAYROLL SERVICE FEES
IRS990/OtherExpensesGrp/FundraisingAmt0255
IRS990/OtherExpensesGrp/FundraisingAmt1128
IRS990/OtherExpensesGrp/FundraisingAmt283
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02571
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11289
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2840
IRS990/OtherExpensesGrp/ProgramServicesAmt0206642
IRS990/OtherExpensesGrp/ProgramServicesAmt13883
IRS990/OtherExpensesGrp/ProgramServicesAmt21946
IRS990/OtherExpensesGrp/ProgramServicesAmt31268
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IRS990/OtherExpensesGrp/TotalAmt16709
IRS990/OtherExpensesGrp/TotalAmt23363
IRS990/OtherExpensesGrp/TotalAmt32191
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036134
IRS990/OtherSalariesAndWagesGrp/TotalAmt036134
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0511
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05157
IRS990/PayrollTaxesGrp/ProgramServicesAmt07790
IRS990/PayrollTaxesGrp/TotalAmt013458
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01084
IRS990/PensionPlanContributionsGrp/TotalAmt01084
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05554
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06287
IRS990/PrincipalOfficerNm0EBEN MOGLEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0PAYMENT FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0120000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0120000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0804738
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt023
IRS990/PYOtherExpensesAmt0264051
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0120000
IRS990/PYRevenuesLessExpensesAmt0224952
IRS990/PYSalariesCompEmpBnftPaidAmt0435758
IRS990/PYTotalExpensesAmt0699809
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0924761
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0227
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0120000
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099766
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0395624
IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE SOFTWARE FREEDOM LAW CENTER ("SFLC") QUALIFIES AS A PUBLICLY SUPPORTED CHARITY UNDER SECTIONS 170(B)(1)(A)(VI) AND 509(A)(1) OF THE INTERNAL REVENUE CODE. SFLC'S MISSION IS TO REPRESENT, PRO BONO PUBLICO, THOSE WHOSE RELATION TO FREE AND OPEN SOURCE SOFTWARE GENERATES NO REVENUE STREAM FROM WHICH TRADITIONAL LEGAL REPRESENTATION AND COUNSEL CAN BE PAID. SFLC SATISFIES THE DEFINITION OF AN ORGANIZATION REFERRED TO IN SECTION 170(C)(2)(B) OF THE CODE BECAUSE IT IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE CHARITABLE PURPOSE OF CARRYING OUT ITS MISSION.FURTHER, SFLC NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC UNDER THE REQUIREMENTS OF THE FACTS AND CIRCUMSTANCES TEST OF REG. SEC. 1.170A-9T(F)(3).AS SHOWN IN PART II, SECTION C, SFLC RECEIVED 28.59 PERCENT OF PUBLIC SUPPORT FOR 2024, AND HAS RECEIVED GREATER THAN TEN PERCENT PUBLIC SUPPORT FOR EACH TAXABLE YEAR OF ITS EXISTENCE. SFLC IS ENABLED IN LARGE PART TO CARRY OUT ITS PUBLIC-FACING MISSION BY VOLUNTARY DONATIONS PROVIDED BY COMMERCIAL PARTIES WHO BENEFIT FROM FREE AND OPEN SOURCE SOFTWARE IN THEIR BUSINESSES, AND WHO APPRECIATE THAT ALL PARTIES ARE BETTER OFF WHEN THE PEOPLE WHO MAKE THE SOFTWARE CAN MAKE IT SAFELY.THESE DONATIONS DO NOT UNDULY INFLUENCE SFLC. IN FACT, MANY OF SFLC'S LARGE DONORS DIRECTLY COMPETE WITH ONE ANOTHER. IN ADDITION TO THIS SUPPORT, SFLC ALSO RECEIVES DONATIONS FROM INDIVIDUALS AND GRANT MAKING ORGANIZATIONS.SINCE ITS INCEPTION IN 2005, SFLC HAS ACTIVELY SOUGHT AND RECEIVED SUPPORT FROM THE PUBLIC AND THE COMMUNITY WHICH IT SERVES NON PROFIT MAKERS AND DISTRIBUTORS OF FREE AND OPEN SOURCE SOFTWARE.SFLC CURRENTLY REPRESENTS MANY OF THE MOST IMPORTANT AND WELL-ESTABLISHED FREE AND OPEN SOURCE SOFTWARE PROJECTS. SFLC'S ACTIVITIES WHICH MOSTLY INVOLVE ADVISING, COUNSELING, AND REPRESENTING CLIENTS IN FURTHERANCE OF ITS MISSION, ATTRACT SUPPORT FROM THE GENERAL PUBLIC, MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY, AND OTHER ORGANIZATIONS.AS SET FORTH IN REG. SEC. 1.170A-9T(F)(3)(II), SFLC MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR THE SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY WHICH IT SERVES. SINCE ITS INCEPTION, SFLC HAS RECEIVED 1,280 DONATIONS FROM INDIVIDUALS, THE VAST MAJORITY OF WHICH ARE UNDER $500. SFLC HAS ASKED FOR THESE DONATIONS ON ITS WEBSITE AND IN ITS EDUCATIONAL MATERIALS THAT ARE FREELY DISTRIBUTED FOR USE BY THE PUBLIC. TO INCREASE ITS PUBLIC SUPPORT TEST RATIOS, SFLC HAS ALSO SENT OUT ANNUAL APPEAL LETTERS TO A BROAD AUDIENCE.SFLC IS GOVERNED BY A BOARD OF DIRECTORS COMPRISED OF EXPERTS AND LEADERS IN THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY WHO REPRESENT A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITY. ALL OF THE DIRECTORS THAT HAVE SERVED ON SFLC'S BOARD HAVE BEEN INDEPENDENT AND NOT AFFILIATED WITH ITS DONORS. ALL SFLC'S CURRENT DIRECTORS HAVE EITHER ACADEMIC OR NONPROFIT AFFILIATIONS AND FORMER DIRECTORS HAVE GONE ON TO TAKE GOVERNMENT AND ACADEMIC POSITIONS.SFLC IS THE ONLY ORGANIZATION OF ITS KIND IN THE WORLD, DEDICATED TO PROVIDING FREE LEGAL COUNSEL AND REPRESENTATION TO INDIVIDUALS AND NON-PROFIT MAKERS AND DISTRIBUTORS OF FREE AND OPEN SOURCE SOFTWARE.SFLC PROVIDES ENHANCED LONG-TERM LEGAL STABILITY TO THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY BY CONTINUING TO SUPPORT THE MORE THAN 50 KEY FREE AND OPEN SOURCE SOFTWARE PROJECTS THAT HAVE COME TO RELY ON ITS LICENSING, COPYRIGHT, TRADEMARK, NONPROFIT CORPORATE AND TAX LEGAL ADVICE. MANY OF SFLC'S CLIENTS ARE ALSO INCORPORATED AS NONPROFITS AND RECOGNIZED AS 501(C)(3) ORGANIZATIONS IN THEIR OWN RIGHT, WHILE OTHERS ARE SMALL, UNINCORPORATED VOLUNTEER ENTITIES WITHOUT REVENUE.
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO ADDRESS SHORT TERM FUNDING DEFICIT
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0EBEN MOGLEN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN ADDITION TO ITS CLIENTS, SFLC ALSO PROVIDES SIGNIFICANT SERVICE TO THE GENERAL FREE AND OPEN SOURCE SOFTWARE ("FOSS") COMMUNITY, INCLUDING RESPONDING TO REQUESTS FOR ASSISTANCE WITH, AND INFORMATION ABOUT, LEGAL ISSUES IMPACTING FOSS DEVELOPMENT, PUBLISHING FREELY AVAILABLE MATERIAL REGARDING ISSUES THAT CONCERN THE FOSS COMMUNITY AND MAKING NUMEROUS PUBLIC PRESENTATIONS AND OFFERING CONSULTING TO THE PUBLIC AND TRAINING TO ATTORNEYS INVOLVED WITH OR INTERESTED IN A WIDE RANGE OF TOPICS RELATED TO FOSS LEGAL ISSUES. THE MATERIALS THAT SFLC PROVIDES ARE CREATED FOR EVERYONE, NOT FOR A SMALL DONOR BASE. FOR EXAMPLE, EBEN MOGLEN'S "FREEDOM IN THE CLOUD" SPEECH HAS HAD NEARLY 60,000 VIEWS ON YOUTUBE.COM, AND HIS SERIES OF PUBLIC TALKS ON "SNOWDEN AND THE FUTURE" HAS HAD OVER 150,000 UNIQUE VISITORS ONLINE, WITH EACH OF THE 4 VIDEOS OF THE TALKS RECEIVING 30,000-40,000 VIEWS. THE FOLLOW-UP TECHNICAL SYMPOSIUM WITH BRUCE SCHNEIER SIMILARLY RECEIVED APPROXIMATELY 30,000 VIEWS. THE PUBLICATION OF THESE LECTURES BY THE GUARDIAN REACHED MILLIONS OF THAT NEWSPAPER'S READERS. SFLC'S CLIENT LIST INCLUDES OVER 50 FOSS PROJECTS THAT IN THIS PERIOD WERE ASSISTED BY SFLC WITH LICENSING, COPYRIGHT, TRADEMARK, PATENT, EXPORT CONTROL COMPLIANCE, NONPROFIT CORPORATE AND TAX LEGAL ADVICE AND PROJECT CODE OF CONDUCT DRAFTING AND DISPUTE RESOLUTION. IN ADDITION TO ITS CLIENTS, SFLC ALSO PROVIDES SIGNIFICANT SERVICE TO THE GENERAL FOSS COMMUNITY, INCLUDING RESPONDING TO REQUESTS FOR ASSISTANCE WITH AND INFORMATION ABOUT LEGAL ISSUES IMPACTING FOSS DEVELOPMENT, PUBLISHING MATERIAL REGARDING ISSUES THAT CONCERN THE FOSS COMMUNITY AND MAKING NUMEROUS PUBLIC REPRESENTATIONS ON A WIDE RANGE OF TOPICS RELATING TO FOSS LEGAL ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. THE RETURN IS REVIEWED BY THE BOARD IN A BOARD MEETING HELD BY TELEPHONE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY ADOPTED BY THE BOARD OF DIRECTORS REQUIRES ANNUAL WRITTEN AFFIRMATION OF COMPLIANCE WITH THE POLICY BY EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AT A BOARD OF DIRECTORS MEETING AT WHICH THE EXECUTIVE DIRECTOR IS NOT PRESENT. THE DIRECTORS CONSIDER COMPARABILITY DATA, INCLUDING SALARIES REPORTED ON FORMS 990 FILED BY OTHER NON-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS SET BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III - PROGRAM SERVICES, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION B - POLICIES - ITEM 15B
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0SFLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0MOGLEN RAVICHER LLC
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-11
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