Civic Intelligence

Openai Foundation Fka Openai Inc

990 • Fiscal year 2021 • EIN 81-0861541

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

Organization Profileopenai.com

View Organization Page

3180 18th St Suite 100San Francisco, CA 94110

(415) 879-9686

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

96th percentile

7.74x

Higher debt load relative to revenue than 96% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

1st percentile

-11748%

Higher net margin than 1% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

87th percentile

$372,692

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 3177.8% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

9th percentile

-6.6%

Faster asset growth than 9% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$19,976,363

Down $1,400,204 (-6.6%) from 2020

Net Assets

Down

$19,885,602

Down $1,377,836 (-6.5%) from 2020

Liabilities

Down

$90,761

Down $22,368 (-20%) from 2020

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin1st percentile

Revenue

Down

$11,728

Down $3,470,056 (-100%) from 2020

Expenses

Down

$1,389,564

Down $11,600,979 (-89%) from 2020

Net Income

Up

-$1,377,836

Up $8,130,923 (+86%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$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

2021

Assets$19,976,363
Liabilities$90,761
Net Assets$19,885,602
Open 2021 Filing

Operations Trend

Revenue Growth1st percentile

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

2021

Revenue$11,728
Expenses$1,389,564
Net Income-$1,377,836
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.1
Gross Receipts
$11,728
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 build general-purpose artificial intelligence that benefits humanity, unconstrained by a need to generate financial return. OpenAI believes that artificial intelligence technology has the potential to have a profound, positive impact on the world, so the companys goal is to develop and responsibly deploy safe AI technology, ensuring that its benefits are as widely and evenly distributed as possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$18,890,423$16,168,730▼ $2,721,693
Cash and Non-Interest-Bearing Accounts$1,009,684$1,009,098▼ $586
Prepaid Expenses and Deferred Charges$359,907$504,314▲ $144,407
Land, Buildings, and Equipment, Net$129,139$104,834▼ $24,305
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$21,376,567$19,976,363▼ $1,400,204
Other Assets Total$987,414$2,189,387▲ $1,201,973
Liabilities
Accounts Payable and Accrued Expenses$113,129$90,761▼ $22,368
Total Liabilities$113,129$90,761▼ $22,368
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,263,438$19,885,602▼ $1,377,836
Total Net Assets Fund Balance$21,263,438$19,885,602▼ $1,377,836
Total Liabilities and Net Assets / Fund Balance$21,376,567$19,976,363▼ $1,400,204

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$101,008$77,172$178,180
Other Land Buildings$3,826$1,599$5,425
Equipment-$2,347$2,347
Other Assets Org$2,189,387--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David LanskyGeneral CounselPT$196,272$14,383$210,655
Elena ChatziathanasiadouTechnical StaffPT$47,292$97,674$144,966
Shivon ZilisDirector--$100,000$100,000
Gregory BrockmanDirector/CTOPT-$73,780$73,780
Will HurdDirector--$67,433$67,433
Sam AltmanDir/Pres/CEOPT-$66,792$66,792
Chris ClarkSec/TresPT$50,000$2,499$52,499

Board Members and Trustees

NameTitle
Adam D'AngeloDirector
Helen TonerDirector
Holden KarnofskyDirector
Reid HoffmanDirector
Tasha McCauleyDirector
Ilya SutskeverResearch Director
Reiichiro NakanoTechnical Staff
Revenue and Support

Revenue Composition

Contributions and Grants
$3,066
Program Service Revenue
$0
Investment Income
$8,662
Other Revenue
$0
All Other Contributions
$3,066
Change in Net Assets
$-1,377,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$986,950
Salaries, Compensation, and Employee Benefits$327,614
Grants and Similar Amounts Paid$75,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$399,310-$399,310
Other Salaries and Wages-$217,949-$217,949
Fees for Services Accounting-$96,893-$96,893
Fees for Services Legal-$78,748-$78,748
Grants to Domestic Orgs$75,000--$75,000
Current Officers, Directors, Trustees, and Key Employees-$52,499-$52,499
Insurance-$40,239-$40,239
Payroll Taxes-$33,712-$33,712
Fees for Services Other$25,000--$25,000
Depreciation Depletion-$24,305-$24,305
Other Employee Benefits-$23,454-$23,454
Information Technology-$19,516-$19,516
Travel-$1,961-$1,961
Office Expenses-$1,237-$1,237
Other Expenses$297,000$13-$13
Total Functional Expenses$397,000$992,564$0$1,389,564
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Open Research LabOakland, CA501(c)(3)Research Support$75,000
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
No
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The 990 will be reviewed by OpenAI's accounting team with the Secretary and tax return preparer, and the Secretary will then present it to the board or their designee.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The Secretary reminds board members and officers annually of the policy and answers any questions the board or officers may have.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Determined by a committee of disinterested Board members using comparability data”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Determined by a committee of disinterested Board members using comparability data”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents available upon request.”

Part VI, Section B, Line 16.A

“The organization does not have a written joint venture policy with its controlled partnership, OpenAI, LP (the "Partnership"), but took extensive steps to safeguard its exempt status, including maintaining control of the Partnership (through control of its general partner) to ensure that the Partnership furthers the organizations exempt purposes, requiring the Partnership to have terms in its partnership agreement to give priority to exempt purposes over maximizing profits for the other participants, preventing the Partnership from engaging in activities that would jeopardize the organization's exemption, 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 Inc
EIN
81-0861541
Phone
4158799686
Address
3180 18th St Suite 100, San Francisco, CA 94110

Signing Officer

Name
Chris Clark
Title
Secretary
Signed
2022-11-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Sam Altman
Formed
2015
Legal Domicile
De
Voting Board Members
8
Independent Board Members
4
Employees
6
Volunteers
5

Preparer

Firm
Fontanello Duffield & Otake LLP
Address
44 Montgomery Street Suite 1305, San Francisco, CA 94104
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, 2021, the Organization does not have any uncertain tax positions for which a reserve would be necessary and no unrelated business taxable income arising from website activity subject to taxation.”

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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/TitleTxt2General Counsel
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Technical Staff
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director/CTO
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IRS990/MissionDesc0OpenAIs mission is to build general-purpose artificial intelligence that benefits humanity, unconstrained by a need to generate financial return. OpenAI believes that artificial intelligence technology has the potential to have a profound, positive impact on the world, so the companys goal is to develop and responsibly deploy safe AI technology, ensuring that its benefits are as widely and evenly distributed as possible.
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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, 2021, the Organization does not have any uncertain tax positions for which a reserve would be necessary and no unrelated business taxable income arising from website activity subject to taxation.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Research Support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Open Research Lab
IRS990ScheduleI/RecipientTable/RecipientEIN0844621271
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0469 9th St Second FL
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,976,363
Liabilities
$90,761
Net assets
$19,885,602
Revenue
$11,728
Expenses
$1,389,564
Net income
-$1,377,836
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.7$0.62$14.0$0.69$7.78$7.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$1.55$21.1$5.36$2.87$2.50
2022Detailed filing. Detailed filing data is available for this year.$18.8$0.16$18.6$0.04$1.29$1.25
2021Detailed filing. Detailed filing data is available for this year.$20.0$0.09$19.9$0.01$1.39$1.38
2020Detailed filing. Detailed filing data is available for this year.$21.4$0.11$21.3$3.48$13.0$9.51
2019Detailed filing. Detailed filing data is available for this year.$31.0$0.27$30.8$31.9$3.33$28.6
2018Detailed filing. Detailed filing data is available for this year.$25.9$23.8$2.17$50.0$51.5$1.58
2017Detailed filing. Detailed filing data is available for this year.$10.5$3.36$7.13$33.2$28.7$4.56
2016Detailed filing. Detailed filing data is available for this year.$2.66$0.09$2.57$13.8$11.2$2.57