Civic Intelligence

Openai Inc

EIN 81-0861541 • 501(c)3 • San Francisco, CA

Profile

OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity.

1455 3rd StSan Francisco, CA 94158

openai.com/foundation

Siviq Scores

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

Liabilities / Assets

28th percentile

0.04x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.89x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

1st percentile

-1025%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$264,189

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 38.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

3rd percentile

-35%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-87%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$14,665,036

Down $8,013,217 (-35%) from 2023

Liabilities

Down

$616,733

Down $929,180 (-60%) from 2023

Net Assets

Down

$14,048,303

Down $7,084,037 (-34%) from 2023

Revenue

Down

$691,271

Down $4,671,977 (-87%) from 2023

Expenses

Up

$7,775,308

Up $4,908,462 (+171%) from 2023

Net Income

Down

-$7,084,037

Down $9,580,439 (-384%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2016: $2,662,055Liabilities 2016: $92,657Net Assets 2016: $2,569,3982016Assets 2017: $10,488,224Liabilities 2017: $3,358,389Net Assets 2017: $7,129,8352017Assets 2018: $25,926,281Liabilities 2018: $23,753,896Net Assets 2018: $2,172,3852018Assets 2019: $31,040,138Liabilities 2019: $267,941Net Assets 2019: $30,772,1972019Assets 2020: $21,376,567Liabilities 2020: $113,129Net Assets 2020: $21,263,4382020Assets 2021: $19,976,363Liabilities 2021: $90,761Net Assets 2021: $19,885,6022021Assets 2022: $18,795,584Liabilities 2022: $159,646Net Assets 2022: $18,635,9382022Assets 2023: $22,678,253Liabilities 2023: $1,545,913Net Assets 2023: $21,132,3402023Assets 2024: $14,665,036Liabilities 2024: $616,733Net Assets 2024: $14,048,3032024

Highlighted filing

2024

Assets$14,665,036
Liabilities$616,733
Net Assets$14,048,303

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2016: $13,807,074Expenses 2016: $11,237,676Net Income 2016: $2,569,3982016Revenue 2017: $33,228,665Expenses 2017: $28,668,228Net Income 2017: $4,560,4372017Revenue 2018: $49,968,631Expenses 2018: $51,549,009Net Income 2018: -$1,580,3782018Revenue 2019: $31,932,729Expenses 2019: $3,332,917Net Income 2019: $28,599,8122019Revenue 2020: $3,481,784Expenses 2020: $12,990,543Net Income 2020: -$9,508,7592020Revenue 2021: $11,728Expenses 2021: $1,389,564Net Income 2021: -$1,377,8362021Revenue 2022: $44,485Expenses 2022: $1,294,149Net Income 2022: -$1,249,6642022Revenue 2023: $5,363,248Expenses 2023: $2,866,846Net Income 2023: $2,496,4022023Revenue 2024: $691,271Expenses 2024: $7,775,308Net Income 2024: -$7,084,0372024

Highlighted filing

2024

Revenue$691,271
Expenses$7,775,308
Net Income-$7,084,037

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$691,271
Mission and Program Overview

Mission

OpenAIs goal is to advance digital intelligence in the way that is most likely to benefit humanity as a whole, unconstrained by a need to generate financial return. We think that artificial intelligence technology will help shape the 21st century, and we want to help the world build safe AI technology and ensure that AI's benefits are as widely and evenly distributed as possible.

OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,742,381$14,088,973▼ $6,653,408
Intangible Assets$233,142$233,142→ $0
Land, Buildings, and Equipment, Net$93,732$0▼ $93,732
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$22,678,253$14,665,036▼ $8,013,217
Other Assets Total$1,608,998$342,921▼ $1,266,077
Liabilities
Accounts Payable and Accrued Expenses$1,545,913$571,971▼ $973,942
Other Liabilities-$44,762-
Total Liabilities$1,545,913$616,733▼ $929,180
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,132,340$14,048,303▼ $7,084,037
Total Net Assets Fund Balance$21,132,340$14,048,303▼ $7,084,037
Total Liabilities and Net Assets / Fund Balance$22,678,253$14,665,036▼ $8,013,217
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lawrence SummersDirectorPT-$143,702$143,702
Adam D'AngeloDirectorPT-$140,000$140,000
Bret TaylorDirectorPT-$140,000$140,000
Susan Desmond-HellmannDirectorPT-$140,000$140,000
Fidji SimoDirectorPT-$127,500$127,500
Nicole SeligmanDirectorPT-$127,500$127,500
Sam AltmanDir/Pres/CEOPT-$113,674$113,674
Paul NakasoneDirectorPT-$99,030$99,030
Zico KolterDirectorPT-$53,494$53,494
Chris ClarkTreas/SecPT$12,933$203,088$12,933

Board Members and Trustees

NameTitle
Ilya SutskeverDirector (Former)
Gregory BrockmanDir/Pres (Former)
Revenue and Support

Revenue Composition

Contributions and Grants
$4,433
Program Service Revenue
$0
Investment Income
$686,838
Other Revenue
$0
All Other Contributions
$4,433
Change in Net Assets
$-7,084,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$7,610,333
Other Expenses$150,899
Salaries, Compensation, and Employee Benefits$14,076
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$7,610,333--$7,610,333
Fees for Services Accounting-$75,163-$75,163
Depreciation Depletion$45,000$2,000-$47,000
Current Officers, Directors, Trustees, and Key Employees$12,933--$12,933
Other Expenses-$9,686-$9,686
Office Expenses$3,800--$3,800
Payroll Taxes-$1,143-$1,143
Total Functional Expenses$7,672,066$103,242$0$7,775,308
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Meridian Prime IncBrooklyn, NY501(c)(3)AI Safety Fund$1,000,000
Carnegie Mellon UniversityPittsburgh, PA501(c)(3)Superalignment Research Grant$950,000
UC BerkeleyBerkeley, CA501(c)(3)Superalignment Research Grant$950,000
Stanford UniversityRedwood City, CA501(c)(3)Superalignment Research Grant$524,000
Harvard UniversityCambridge, MA501(c)(3)Superalignment Research Grant$518,000
Operation Hope IncLos Angeles, CA501(c)(3)Research AI Economic Opportunity$500,000
Turnio PBCDenver, CONcLLMs for Education/Health/Economics$500,000
Princeton UniversityPrinceton, NJ501(c)(3)Superalignment Research Grant$420,000
Center for AI Safety IncSan Francisco, CA501(c)(3)Research to ensure AI Safety$333,333
EleutherAIWashington, DC501(c)(3)Superalignment Research Grant$250,000
Toyota Technological InstChicago, IL501(c)(3)Superalignment Research Grant$230,000
University of VirginiaCharlottesville, VA501(c)(3)Superalignment Research Grant$200,000
University of Texas at AustinAustin, TX501(c)(3)Superalignment Research Grant$180,000
University of MichiganAnn Arbor, MI501(c)(3)Superalignment Research Grant$170,000
Cornell UniversityIthaca, NY501(c)(3)Superalignment Research Grant$150,000
University of PennsylvaniaPhiladelphia, PA501(c)(3)Superalignment Research Grant$150,000
Washington Univ St LouisMissouri, MO501(c)(3)Superalignment Research Grant$133,000
University of MichiganAnn Arbor, MI501(c)(3)Superalignment Research Grant$102,000
Benefits Data TrustPhiladelphia, PA501(c)(3)OpenAI Economic Opportunity Prize$100,000
Digital Green FoundationSan Francisco, CA501(c)(3)AI Small Scale Farming$100,000
Khan Academy IncMountain View, CA501(c)(3)Khanmigo for School Districts$100,000
Recidiviz IncOakland, CA501(c)(3)OpenAI Foundation Day Grant$50,000
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$44,762
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

OpenAI Inc. changed its name to OpenAI Foundation as of October 28,2025.

Form 990, Part VI, Section A, Line 6

The members of the Organization are the individuals that serve from time to time as the directors of the Organization.

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

The members of the Organization are the individuals that serve from time to time as the directors of the Organization. The directors of the Organization are elected by the members.

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

The members of the Organization elect the directors of the Organization and approve amendments to the governing documents, as well as certain material transactions.

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

The Form 990 is reviewed and approved by the Audit Committee of the board of directors, consisting solely of independent directors. Upon approval by the Audit Committee, the Form 990 is provided to all members of the board of directors prior to filing.

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

Directors and officers of the Organization are required to disclose any potential conflicts of interest in accordance with the Organizations Conflict of Interest Policy. In addition, on an annual basis, directors and officers are required to acknowledge their obligations under and compliance with the Conflict of Interest Policy and complete a conflicts disclosure form. The Audit Committee of the Organization is responsible for overseeing the administration of the Conflict of Interest Policy.

Form 990, Part VI, Section B, Line 15A

The compensation of Sam Altman was paid by a related organization.

Form 990, Part VI, Section B, Line 15B

The compensation of other officers and key employees are paid by a related organization.

Form 990, Part VI, Section C, Line 19

No documents available to the public except as required by law.

Form 990, Part VI, Line 15B:

Compensation for the Treasurer/Secretary was determined by a related organization in accordance with its standard compensation practices; a modest portion was allocated to and paid by the Organization using a conservative estimate of the relative portion of time allocated to the Organization.

Form 990, Part VI, Section B. Line 16B:

The Organization does not have a written joint venture policy with its controlled for-profit subsidiaries), but took extensive steps to safeguard its exempt status, including maintaining control of the for-profit subsidiaries to ensure that the subsidiaries furthers the Organizations exempt purposes, requiring the subsidiaries to have terms in its governing documents to give priority to exempt purposes over maximizing profits for the other participants, setting up a structure where activities of the for-profit subsidiaries would not flow through to the Organization, and requiring all contracts entered into with the organization to be on terms that are at arm's length or more favorable to the organization.

Filing and Contact Details

Filer

Filer Name
OpenAI Foundation fka OpenAI Inc
EIN
81-0861541
Phone
4158799686
Address
1455 3rd St, San Francisco, CA 94158

Signing Officer

Name
Sam Altman
Title
Dir/Pres/CEO
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Altman
Formed
2015
Legal Domicile
De
Voting Board Members
9
Independent Board Members
8
Employees
1
Volunteers
1

Preparer

Firm
Fontanello Duffield & Otake LLP
Address
111 Pine Street Suite 1750, San Francisco, CA 94111
Preparer
Antonio Tellez Jr
Phone
4159830200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

There is no provision for federal or state taxes on income since the Organization is a tax-exempt entity under Internal Revenue Codes 501(c)(3) and California Revenue and Taxation Code 23701(d). The Organization has evaluated its current tax position and has concluded that as of December 31, 2024, the Organization does not have any uncertain tax positions for which a reserve would be necessary and no unrelated business taxable income arising from its activities.

Raw XML AppendixShowing 400 of 880 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01545913
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0571971
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt04433
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Sam Altman
IRS990/BooksInCareOfDetail/PhoneNum04158799686
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01455 3rd St
IRS990/BooksInCareOfDetail/USAddress/CityNm0San Francisco
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094158
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt020742381
IRS990/CashNonInterestBearingGrp/EOYAmt014088973
IRS990/ChangeToOrgDocumentsInd0true
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt012933
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt012933
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04433
IRS990/CYGrantsAndSimilarPaidAmt07610333
IRS990/CYInvestmentIncomeAmt0686838
IRS990/CYOtherExpensesAmt0150899
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-7084037
IRS990/CYSalariesCompEmpBnftPaidAmt014076
IRS990/CYTotalExpensesAmt07775308
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0691271
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02000
IRS990/DepreciationDepletionGrp/ProgramServicesAmt045000
IRS990/DepreciationDepletionGrp/TotalAmt047000
IRS990/Desc0Since its founding, the Organization has undertaken a wide range of charitable initiatives, such as sponsoring a comprehensive basic income study, supporting economic impact research, and experimenting with education-centered programs like OpenAI Foundation Scholars. The Organizations efforts also included supporting a number of other public charities focused on AI research, safety, and economic impact. In 2024, among other grant initiatives, the Organization supported a number of AI alignment research, AI safety research, and economic empowerment initiatives. The Organization is the governing body for all of OpenAI Foundation and holds an interest in OpenAI Foundations operating entities. Each of the Organizations related organizations is legally bound to pursue the Organizations mission. Through its control of the OpenAI for-profit entities, additional milestones were accomplished in 2024 including: 1. In furtherance of its research initiatives and taking steps towards safe deployment of powerful model capabilities, OpenAI shared early research progress for Soraa long-duration, high-fidelity text-to-video model. In parallel, the model was made available to domain experts in areas like misinformation, hateful content, and bias to provide valuable testing, and OpenAI engaged with policymakers, educators and artists around the world to understand their concerns and to identify positive use cases for this new technology.2. Recognizing the importance of building general-purpose artificial intelligence that safely benefits humanity as AI models reach new levels of capabilities, the Organization formed the independent Safety and Security Committee (SSC) in May, 2024, currently chaired by director Zico Kolter, to oversee critical safety and security measures related to model development and deployment. Over a period of 90 days, the SSC developed recommendations across five key areas ranging from independent governance, security enhancement, transparency, collaboration, and unifying safety frameworks, which the Organization and its related entities adopted. 3. Continuing its commitment to make the benefit of artificial intelligence widely available and broadly beneficial, OpenAI made available for free the OpenAI o1-mini model, a faster, cheaper reasoning model that is particularly effective at coding, making it a powerful, cost-effective model for developers around the world.4. As part of exploring how AI benefits the scientific community, OpenAI and Los Alamos National Laboratory (LANL) one of the United States leading national laboratories announced a partnership to study how artificial intelligence can be used safely by scientists in laboratory settings to advance bioscientific research.5. As part of ongoing alignment and safety research, OpenAI introduced deliberative alignmenta training paradigm that directly teaches reasoning LLMs the text of human-written and interpretable safety specifications. In addition, OpenAI shared two papers on red teaminga white paper detailing how we engage external red teamers to test our frontier models, and a research study that introduces a new method for automated red teaming.These contributions to the advancement of AI technology, along with the continuous study on the broader benefits and impacts of AI, are critical steps in moving the Organization towards the development of safe, effective, and productive general-purpose artificial intelligence that benefits all humanity.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0true
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt07672066
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt075163
IRS990/FeesForServicesAccountingGrp/TotalAmt075163
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt935.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt024013
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt136604
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt811389
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt948036
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0Gregory Brockman
IRS990/Form990PartVIISectionAGrp/PersonNm1Chris Clark
IRS990/Form990PartVIISectionAGrp/PersonNm2Lawrence Summers
IRS990/Form990PartVIISectionAGrp/PersonNm3Adam D'Angelo
IRS990/Form990PartVIISectionAGrp/PersonNm4Susan Desmond-Hellmann
IRS990/Form990PartVIISectionAGrp/PersonNm5Bret Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm6Nicole Seligman
IRS990/Form990PartVIISectionAGrp/PersonNm7Fidji Simo
IRS990/Form990PartVIISectionAGrp/PersonNm8Ilya Sutskever
IRS990/Form990PartVIISectionAGrp/PersonNm9Sam Altman
IRS990/Form990PartVIISectionAGrp/PersonNm10Paul Nakasone
IRS990/Form990PartVIISectionAGrp/PersonNm11Zico Kolter
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt112933
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0240176
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1166484
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2143702
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3140000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4140000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5140000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6127500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7127500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt8108149
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt965638
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1099030
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1153494
IRS990/Form990PartVIISectionAGrp/TitleTxt0Dir/Pres (Former)
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treas/Sec
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director (Former)
IRS990/Form990PartVIISectionAGrp/TitleTxt9Dir/Pres/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt07610333
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt07610333
IRS990/GrantsToDomesticOrgsGrp/TotalAmt07610333
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0691271
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/BOYAmt0233142
IRS990/IntangibleAssetsGrp/EOYAmt0233142
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0686838
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0686838
IRS990/InvestmentInJointVentureInd0true
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt093732
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt021132340
IRS990/NetAssetsOrFundBalancesEOYAmt014048303
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt021132340
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt014048303
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt03800
IRS990/OfficeExpensesGrp/TotalAmt03800
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01608998
IRS990/OtherAssetsTotalGrp/EOYAmt0342921
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Bank Fees
IRS990/OtherExpensesGrp/Desc1Equipment Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015250
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19686
IRS990/OtherExpensesGrp/TotalAmt015250
IRS990/OtherExpensesGrp/TotalAmt19686
IRS990/OtherLiabilitiesGrp/EOYAmt044762
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01143
IRS990/PayrollTaxesGrp/TotalAmt01143
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Sam Altman
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05023159
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt02641712
IRS990/PYInvestmentIncomeAmt0340089
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0225134
IRS990/PYRevenuesLessExpensesAmt02496402
IRS990/PYTotalExpensesAmt02866846
IRS990/PYTotalRevenueAmt05363248
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-7084037
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04433
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05023159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01611
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03066
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02661461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07693730
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0686838
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0340089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt042874
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08662
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt096633
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01175096
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86750
IRS990ScheduleA/PublicSupportPY170Pct00.98780
IRS990ScheduleA/PublicSupportTotal170Amt07693730
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04433
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05023159
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01611
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03066
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02661461
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07693730
IRS990ScheduleA/TotalSupportAmt08868826
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt0134691
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt073292
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt051104
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt053489
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0312576
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0538765
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0293166
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0204415
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0213956
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt01250302
IRS990ScheduleC/CorrectionMadeInd0false
IRS990ScheduleC/Form4720FiledInd0false
IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
IRS990ScheduleC/GrassrootsCeilingAmt0468864
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt0134691
IRS990ScheduleC/LobbyingCeilingAmt01875453
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0538765
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt07775308
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt07775308
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044762
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Affiliate
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0There is no provision for federal or state taxes on income since the Organization is a tax-exempt entity under Internal Revenue Codes 501(c)(3) and California Revenue and Taxation Code 23701(d). The Organization has evaluated its current tax position and has concluded that as of December 31, 2024, the Organization does not have any uncertain tax positions for which a reserve would be necessary and no unrelated business taxable income arising from its activities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalLiabilityAmt044762
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0100000
IRS990ScheduleI/RecipientTable/CashGrantAmt1950000
IRS990ScheduleI/RecipientTable/CashGrantAmt2333333
IRS990ScheduleI/RecipientTable/CashGrantAmt3150000
IRS990ScheduleI/RecipientTable/CashGrantAmt4100000
IRS990ScheduleI/RecipientTable/CashGrantAmt5250000
IRS990ScheduleI/RecipientTable/CashGrantAmt6518000
IRS990ScheduleI/RecipientTable/CashGrantAmt7100000
IRS990ScheduleI/RecipientTable/CashGrantAmt81000000
IRS990ScheduleI/RecipientTable/CashGrantAmt9500000
IRS990ScheduleI/RecipientTable/CashGrantAmt10420000
IRS990ScheduleI/RecipientTable/CashGrantAmt1150000
IRS990ScheduleI/RecipientTable/CashGrantAmt12524000
IRS990ScheduleI/RecipientTable/CashGrantAmt13230000
IRS990ScheduleI/RecipientTable/CashGrantAmt14500000
IRS990ScheduleI/RecipientTable/CashGrantAmt15950000
IRS990ScheduleI/RecipientTable/CashGrantAmt16102000
IRS990ScheduleI/RecipientTable/CashGrantAmt17170000
IRS990ScheduleI/RecipientTable/CashGrantAmt18150000
IRS990ScheduleI/RecipientTable/CashGrantAmt19180000
IRS990ScheduleI/RecipientTable/CashGrantAmt20200000
IRS990ScheduleI/RecipientTable/CashGrantAmt21133000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc8501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc9501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc10501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc11501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc12501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc13501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc14NC
IRS990ScheduleI/RecipientTable/IRCSectionDesc15501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc16501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc17501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc18501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc19501(c)(3)

Document Assets

No mirrored PDF or thumbnail assets are attached yet.