Civic Intelligence

Software Freedom Law Center Inc.

990 • Fiscal year 2018 • EIN 41-2165986

Feb 01, 2017 to Jan 31, 2018 • Filed on Jul 25, 2018

PO Box 250874New York, NY 10025

(212) 580-0800

Siviq Scores

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

Liabilities / Assets

95th percentile

1.12x

Higher debt load relative to assets than 95% of similar nonprofits.

2018 filings • NTEE I • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.35x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • NTEE I • $1M-$5M nonprofits • Source year 2018

Net Margin

13th percentile

-9.8%

Higher net margin than 13% of similar nonprofits.

2018 filings • NTEE I • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$181,299

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2018 filings • NTEE I • $1M-$5M nonprofits • Source year 2018

Asset Growth

56th percentile

7.7%

Faster asset growth than 56% of similar nonprofits.

2018 filings • NTEE I • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

2018 filings • NTEE I • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$382,924

Up $27,507 (+7.7%) from 2017

Net Assets

Down

-$47,433

Down $121,508 (-164%) from 2017

Liabilities

Up

$430,357

Up $149,015 (+53%) from 2017

Revenue

Down

$1,237,816

Down $229,425 (-16%) from 2017

Expenses

Up

$1,359,324

Up $21,076 (+1.6%) from 2017

Net Income

Down

-$121,508

Down $250,501 (-194%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$382,924
Liabilities$430,357
Net Assets-$47,433

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$1,237,816
Expenses$1,359,324
Net Income-$121,508
Jump To
Filing Snapshot
Filing Period
Feb 1, 2017 to Jan 31, 2018
Signed
Jul 25, 2018
Return Version
2017v2.3
Gross Receipts
$1,237,816
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
Loans From Officers Directors$100,000$285,000▲ $185,000
Pledges and Grants Receivable$200,000$250,000▲ $50,000
Savings and Temporary Cash Investments$97,661$78,826▼ $18,835
Cash and Non-Interest-Bearing Accounts$7,946$7,213▼ $733
Land, Buildings, and Equipment, Net$7,568$4,200▼ $3,368
Prepaid Expenses and Deferred Charges$2,459$2,902▲ $443
Total Assets$355,417$382,924▲ $27,507
Other Assets Total$39,783$39,783→ $0
Liabilities
Accounts Payable and Accrued Expenses$78,812$82,424▲ $3,612
Other Liabilities$85,130$62,933▼ $22,197
Deferred Revenue$17,400$0▼ $17,400
Total Liabilities$281,342$430,357▲ $149,015
Net Assets / Fund Balance
Unrestricted Net Assets$74,075$-47,433▼ $121,508
Total Net Assets Fund Balance$74,075$-47,433▼ $121,508
Total Liabilities and Net Assets / Fund Balance$355,417$382,924▲ $27,507

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,972$286,576$289,548
Equipment$1,228$62,311$63,539
Other Assets Org$39,783--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mishi ChoudharySenior CounselFT$168,000$13,299$181,299
Eben MoglenPres, Exec Dir, & ChairmanPT$144,000$806$144,806

Board Members and Trustees

NameTitle
Daniel WeitznerDirector
Diane M PetersSecretary & Director
Revenue and Support

Revenue Composition

Contributions and Grants
$822,972
Program Service Revenue
$414,800
Investment Income
$44
Other Revenue
$0
All Other Contributions
$822,972
Change in Net Assets
$-121,508

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,237,816
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,237,816
Total Revenue per Form 990
$1,237,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$789,826
Other Expenses$500,247
Grants and Similar Amounts Paid$69,251
Total Fundraising Expense$40,387
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$290,622$16,294$19,190$326,106
Other Salaries and Wages$185,248$100,578$2,824$288,650
Occupancy$209,157$52,790$9,858$271,805
Other Employee Benefits$98,035$27,979$5,034$131,048
Travel$74,194$1,973$323$76,490
Foreign Grants$69,251--$69,251
Payroll Taxes$33,874$8,551$1,597$44,022
Insurance$1,444$19,861$68$21,373
Fees for Services Accounting-$15,675-$15,675
All Other Expenses$10,616$1,526$285$12,427
Interest$7,646$1,930$360$9,936
Other Expenses$5,902$2,011$65$7,978
Office Expenses$3,317$494$92$3,903
Depreciation Depletion$2,590$655$123$3,368
Total Functional Expenses$1,065,578$253,359$40,387$1,359,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,359,324
Total Expenses per Audited Statements$1,359,324
Total Expenses per Form 990$1,359,324
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
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
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$100,000$285,000▲ $185,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Liability$62,933
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
2018-07-25
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
7
Volunteers
0

Preparer

Firm
Cornick Garber & Sandler Llp
Address
825 THIRD AVENUE, 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 44,000 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. 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. Specifically, during the 2017 fiscal year, sflc: held its thirteenth anniversary full-day foss law conference at columbia law school featuring discussion of foss and fintech, foss licensing regimes for reducing legal uncertainty, and other public policy issues relating to free and open source software. Participated in discussions with the indian government and the european commission concerning identity management, data protection, and internet privacy. Produced discussion papers, opinion pieces and presentations addressed to the foss community and the public at large on issues such as licensing terms on the linux kernel, partial and strong copyleft, patents and open source software; participated in u.s. And international legal and licensing workshops with the purpose of advancing state of the art legal and technical knowledge on topics including license compliance, patent management, project governance and corporate responsibility.

Raw XML AppendixShowing 400 of 483 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/ProgramServiceRevenueGrp/Desc0PAYMENT FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0414800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0414800
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01080126
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0114134
IRS990/PYInvestmentIncomeAmt015
IRS990/PYOtherExpensesAmt0468680
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0387100
IRS990/PYRevenuesLessExpensesAmt0128993
IRS990/PYSalariesCompEmpBnftPaidAmt0755434
IRS990/PYTotalExpensesAmt01338248
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01467241
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-121508
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0414800
IRS990/SavingsAndTempCashInvstGrp/BOYAmt097661
IRS990/SavingsAndTempCashInvstGrp/EOYAmt078826
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 19.27 PERCENT OF PUBLIC SUPPORT FOR 2017, 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 967 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.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0822972
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01080126
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01165820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01130673
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01010471
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05210062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt044
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0103
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07191282
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.19270
IRS990ScheduleA/PublicSupportPY170Pct00.17490
IRS990ScheduleA/PublicSupportTotal170Amt01003780
IRS990ScheduleA/SubstantialContributorsTotAmt04206282
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0822972
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01080126
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01165820
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01130673
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01010471
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05210062
IRS990ScheduleA/TotalSupportAmt05210165
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01228
IRS990ScheduleD/EquipmentGrp/DepreciationAmt062311
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063539
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01359324
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt039783
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02972
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0286576
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0289548
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt062933
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01237816
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04200
IRS990ScheduleD/TotalBookValueOtherAssetsAmt039783
IRS990ScheduleD/TotalExpensesPerForm990Amt01359324
IRS990ScheduleD/TotalLiabilityAmt062933
IRS990ScheduleD/TotalRevenuePerForm990Amt01237816
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01237816
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01359324
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt069251
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0PROMOTE FREE OPEN SOFTWARE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SOUTH ASIA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt00
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0SOFTWARE FREEDOM LAW CENTER - INDIA SOFTWARE FREEDOM LAW CENTER ENSURES THAT ALL FUNDS TRANSFERRED TO SOFTWARE FREEDOM LAW CENTER - INDIA ARE USED IN CONNECTION WITH SOFTWARE FREEDOM LAW CENTER'S MISSION TO PROMOTE AND SUPPORT FREE AND OPEN SOFTWARE THROUGH ONGOING COMMUNICATION AND REPORTING. SOFTWARE FREEDOM LAW CENTER WILL NOT TRANSFER FUNDS TO SOFTWARE FREEDOM LAW CENTER - INDIA FOR ANY OTHER PURPOSE.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F PART 1
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt00
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0168000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt013299
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MISHI CHOUDHARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SENIOR COUNSEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0181299
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0285000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO ADDRESS SHORT TERM FUNDING DEFICIT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0285000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0EBEN MOGLEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt0285000
IRS990/ScheduleORequiredInd01
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 44,000 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. 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. SPECIFICALLY, DURING THE 2017 FISCAL YEAR, SFLC: HELD ITS THIRTEENTH ANNIVERSARY FULL-DAY FOSS LAW CONFERENCE AT COLUMBIA LAW SCHOOL FEATURING DISCUSSION OF FOSS AND FINTECH, FOSS LICENSING REGIMES FOR REDUCING LEGAL UNCERTAINTY, AND OTHER PUBLIC POLICY ISSUES RELATING TO FREE AND OPEN SOURCE SOFTWARE. PARTICIPATED IN DISCUSSIONS WITH THE INDIAN GOVERNMENT AND THE EUROPEAN COMMISSION CONCERNING IDENTITY MANAGEMENT, DATA PROTECTION, AND INTERNET PRIVACY. PRODUCED DISCUSSION PAPERS, OPINION PIECES AND PRESENTATIONS ADDRESSED TO THE FOSS COMMUNITY AND THE PUBLIC AT LARGE ON ISSUES SUCH AS LICENSING TERMS ON THE LINUX KERNEL, PARTIAL AND STRONG COPYLEFT, PATENTS AND OPEN SOURCE SOFTWARE; PARTICIPATED IN U.S. AND INTERNATIONAL LEGAL AND LICENSING WORKSHOPS WITH THE PURPOSE OF ADVANCING STATE OF THE ART LEGAL AND TECHNICAL KNOWLEDGE ON TOPICS INCLUDING LICENSE COMPLIANCE, PATENT MANAGEMENT, PROJECT GOVERNANCE AND CORPORATE RESPONSIBILITY.
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
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0412165986
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt017753
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0LEGAL SVCS.
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0PO BOX 250874
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0NEW YORK
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd010025
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00

Document Assets

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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
2018Detailed filing. Detailed filing data is available for this year.$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