Civic Intelligence

Apereo Foundation Incorporated

EIN 46-2060554 • 501(c)3 • Beaverton, OR

Profile

Foster, develop, and sustain open source technologies and innovate to support learning, teaching, and research.

9450 SW Gemini Dr PMB 98572Beaverton, OR 97008-7105

www.apereo.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.15x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.33x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-6.5%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-7.0%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-7.2%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$797,845

Down $59,625 (-7.0%) from 2023

Liabilities

Down

$122,003

Down $35,961 (-23%) from 2023

Net Assets

Down

$675,842

Down $23,664 (-3.4%) from 2023

Revenue

Down

$364,789

Down $28,263 (-7.2%) from 2023

Expenses

Down

$388,523

Down $18,450 (-4.5%) from 2023

Net Income

Down

-$23,734

Down $9,813 (-70%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $632,114Liabilities 2014: $293,461Net Assets 2014: $338,6532014Assets 2015: $651,278Liabilities 2015: $235,842Net Assets 2015: $415,4362015Assets 2016: $397,670Liabilities 2016: $243,062Net Assets 2016: $154,6082016Assets 2017: $332,438Liabilities 2017: $322,216Net Assets 2017: $10,2222017Assets 2018: $374,564Liabilities 2018: $357,042Net Assets 2018: $17,5222018Assets 2019: $435,418Liabilities 2019: $381,407Net Assets 2019: $54,0112019Assets 2020: $653,076Liabilities 2020: $329,798Net Assets 2020: $323,2782020Assets 2021: $821,793Liabilities 2021: $359,392Net Assets 2021: $462,4012021Assets 2022: $876,499Liabilities 2022: $209,937Net Assets 2022: $666,5622022Assets 2023: $857,470Liabilities 2023: $157,964Net Assets 2023: $699,5062023Assets 2024: $797,845Liabilities 2024: $122,003Net Assets 2024: $675,8422024

Highlighted filing

2024

Assets$797,845
Liabilities$122,003
Net Assets$675,842

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,022,066Expenses 2014: $1,119,539Net Income 2014: -$97,4732014Revenue 2015: $1,237,038Expenses 2015: $1,186,406Net Income 2015: $50,6322015Revenue 2016: $673,537Expenses 2016: $934,365Net Income 2016: -$260,8282016Revenue 2017: $654,861Expenses 2017: $799,247Net Income 2017: -$144,3862017Revenue 2018: $770,977Expenses 2018: $763,677Net Income 2018: $7,3002018Revenue 2019: $751,367Expenses 2019: $714,878Net Income 2019: $36,4892019Revenue 2020: $772,484Expenses 2020: $503,217Net Income 2020: $269,2672020Revenue 2021: $720,452Expenses 2021: $532,454Net Income 2021: $187,9982021Revenue 2022: $629,020Expenses 2022: $414,219Net Income 2022: $214,8012022Revenue 2023: $393,052Expenses 2023: $406,973Net Income 2023: -$13,9212023Revenue 2024: $364,789Expenses 2024: $388,523Net Income 2024: -$23,7342024

Highlighted filing

2024

Revenue$364,789
Expenses$388,523
Net Income-$23,734

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.0
Gross Receipts
$364,789
Mission and Program Overview

Mission

To assist and facilitate educational organizations which "collaborate to foster, develop, and sustain open technologies and innovation to support learning, teaching and research."

Create and sustain open source software solutions that support learning, teaching, and research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$787,661$762,817▼ $24,844
Accounts Receivable$60,950$31,274▼ $29,676
Prepaid Expenses and Deferred Charges$8,859$3,754▼ $5,105
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$857,470$797,845▼ $59,625
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$130,645$111,996▼ $18,649
Accounts Payable and Accrued Expenses$27,319$10,007▼ $17,312
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$157,964$122,003▼ $35,961
Net Assets / Fund Balance
Net Assets With Donor Restrictions$427,676$473,384▲ $45,708
Net Assets Without Donor Restrictions$271,830$202,458▼ $69,372
Total Net Assets Fund Balance$699,506$675,842▼ $23,664
Total Liabilities and Net Assets / Fund Balance$857,470$797,845▼ $59,625
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patrick MassonSecretary, Executive DirectorPT$81,136$81,136

Board Members and Trustees

NameTitle
Josh WilsonChair, Director
Anne-Marie ScottFormer Chair, Former Director
Wes TurnerVice Chair, Director
Angela NewellDirector
Daniel Izquierdo CortazarDirector
Inge DonkevoortDirector
Salvador PellicerDirector
Sam Lee PanDirector
Shoji KajitaDirector
Stephanie LieggiDirector
Stuart PhillipsonDirector
Thierry KoscielniakDirector
Clint LalondeFormer Director
Francois CampbellSecretary, Director
Wilma HodgesSecretary, Director
Theresa RoweTreasurer, ex officio
Revenue and Support

Revenue Composition

Contributions and Grants
$334,502
Program Service Revenue
$265
Investment Income
$29,846
Other Revenue
$176
All Other Contributions
$21,807
Change in Net Assets
$-23,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$290,217
Salaries, Compensation, and Employee Benefits$98,306
Total Fundraising Expense$77,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Information Technology$103,969$23,622$5,055$132,646
Fees for Services Other$32,878$0$59,400$92,278
Current Officers, Directors, Trustees, and Key Employees$52,242$26,565$9,740$88,547
Fees for Services Accounting$0$27,213$0$27,213
Conferences and Meetings$12,429$81$0$12,510
Travel$10,755$0$155$10,910
Payroll Taxes$4,209$2,140$784$7,133
Insurance$421$3,828$74$4,323
Other Employee Benefits$1,549$788$289$2,626
Occupancy$762$392$142$1,296
Office Expenses$320$290$162$772
Advertising$464$0$0$464
Other Expenses$0$236$0$236
Total Functional Expenses$222,220$88,865$77,438$388,523
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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 A, Line 6

Apereo Foundation offers three classes of membership; educational institutions, commercial affiliates, and individuals.

Form 990, Part VI, Section A, Line 7A

Apereo Foundation offers two classes of membership eligible for voting privileges. Educational institutions pay annual membership dues based on annual budgeted revenue. Commercial Affiliates are companies that demonstrate support for the Apereo Foundation and its constituent software communities by becoming members. The third class of members, individuals, pay an annual membership and vote for 1 Director known as the Individual Member Seat.

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

Copies of the completed draft form 990 (including required schedules) are distributed to the voting members of the board of directors in electronic form for review and approval. Any questions or concerns are noted and addressed and the Controller updates the Form 990 as appropriate. The Form 990 is filed electronically after all input from the review stage has been appropriately addressed.

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

Each Director, Officer, and Board Committee Member must sign the conflict of interest policy annually. The signed documents are kept by the Executive Director. Possible conflicts of interest are disclosed in writing to all decision-makers prior to any action. Directors, Officers, and Board Committee Member may recuse themselves from votes to avoid a conflict of interest; Board votes must pass by a majority of the disinterested directors.

Form 990, Part VI, Section B, Line 15

Annually, the Board reviews the performance of the Executive Director . No person with a conflict of interest is involved in the decision. The Board evaluates and approves compensation based on annual goals, as well as considering cost of living adjustments to compensation.

Form 990, Part VI, Section C, Line 19

No changes have been made to the organizing or governing documents of the Apereo Foundation. Organizing and governing documents, as well as financial records, are available upon request.

Filing and Contact Details

Filer

Filer Name
Apereo Foundation Incorporated
EIN
46-2060554
Phone
8475673962
Address
9450 SW Gemini Dr PMB 98572, Beaverton, OR 97008-7105

Signing Officer

Name
Phyllis Dobbs
Title
Controller
Phone
8475673962
Signed
2025-11-03

Organization Details

Principal Officer
Phyllis Dobbs
Formed
2012
Legal Domicile
Nj
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
38
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other Services include Community Management, Policy work, Recognition & Awards, and Resource Development.

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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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary, Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chair, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer, ex officio
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Former Chair, Former Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Secretary, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Former Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02012
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IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
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IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0364789
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
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IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt023622
IRS990/InformationTechnologyGrp/ProgramServicesAmt0103969
IRS990/InformationTechnologyGrp/TotalAmt0132646
IRS990/InsuranceGrp/FundraisingAmt074
IRS990/InsuranceGrp/ManagementAndGeneralAmt03828
IRS990/InsuranceGrp/ProgramServicesAmt0421
IRS990/InsuranceGrp/TotalAmt04323
IRS990/IntangibleAssetsGrp/BOYAmt00
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0Foster, develop, and sustain open source technologies and innovate to support learning, teaching, and research.
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IRS990/OtherExpensesGrp/Desc2Filing fees
IRS990/OtherExpensesGrp/Desc3Licenses and permits
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IRS990/OtherExpensesGrp/ProgramServicesAmt01659
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