Civic Intelligence

Openai Foundation Fka Openai Inc

990 • Fiscal year 2022 • EIN 81-0861541

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

3.59x

Higher debt load relative to revenue than 92% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

1st percentile

-2809%

Higher net margin than 1% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$402,441

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 904.7% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

29th percentile

-5.9%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

97th percentile

279%

Faster revenue growth than 97% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets14th percentile

Assets

Down

$18,795,584

Down $1,180,779 (-5.9%) from 2021

Net Assets

Down

$18,635,938

Down $1,249,664 (-6.3%) from 2021

Liabilities

Up

$159,646

Up $68,885 (+76%) from 2021

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin1st percentile

Revenue

Up

$44,485

Up $32,757 (+279%) from 2021

Expenses

Down

$1,294,149

Down $95,415 (-6.9%) from 2021

Net Income

Up

-$1,249,664

Up $128,172 (+9.3%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth29th 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

2022

Assets$18,795,584
Liabilities$159,646
Net Assets$18,635,938
Open 2022 Filing

Operations Trend

Revenue Growth97th 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

2022

Revenue$44,485
Expenses$1,294,149
Net Income-$1,249,664
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$44,485
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 (AI) that safely 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 our 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$16,168,730$15,535,676▼ $633,054
Cash and Non-Interest-Bearing Accounts$1,009,098$1,082,640▲ $73,542
Prepaid Expenses and Deferred Charges$504,314$1,016,336▲ $512,022
Land, Buildings, and Equipment, Net$104,834$80,529▼ $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$19,976,363$18,795,584▼ $1,180,779
Other Assets Total$2,189,387$1,080,403▼ $1,108,984
Liabilities
Accounts Payable and Accrued Expenses$90,761$159,646▲ $68,885
Total Liabilities$90,761$159,646▲ $68,885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,885,602$18,635,938▼ $1,249,664
Total Net Assets Fund Balance$19,885,602$18,635,938▼ $1,249,664
Total Liabilities and Net Assets / Fund Balance$19,976,363$18,795,584▼ $1,180,779

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$77,432$100,748$178,180
Other Land Buildings$3,097$2,328$5,425
Equipment-$2,347$2,347
Other Assets Org$1,080,403--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ilya SutskeverDirectorPT$120,000$16,246$136,246
Gregory BrockmanDirectorPT-$113,727$113,727
Shivon ZilisDirector--$75,000$75,000
Will HurdDirector--$75,000$75,000
Sam AltmanDir/Pres/CEOPT-$73,546$73,546
Chris ClarkSec/TresPT$50,000$8,226$58,226

Board Members and Trustees

NameTitle
Adam D'AngeloDirector
Helen TonerDirector
Reid HoffmanDirector
Tasha McCauleyDirector
Rosemary CampbellTechnical Staff
Revenue and Support

Revenue Composition

Contributions and Grants
$1,611
Program Service Revenue
$0
Investment Income
$42,874
Other Revenue
$0
All Other Contributions
$1,611
Change in Net Assets
$-1,249,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$801,611
Grants and Similar Amounts Paid$363,333
Salaries, Compensation, and Employee Benefits$129,205
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$401,000$20,900-$421,900
Grants to Domestic Orgs$363,333--$363,333
Fees for Services Legal-$139,639-$139,639
Fees for Services Accounting-$118,492-$118,492
Insurance$39,547$23,728-$63,275
Current Officers, Directors, Trustees, and Key Employees$26,784$31,442-$58,226
Other Salaries and Wages$18,572$21,802-$40,374
Depreciation Depletion$23,000$1,305-$24,305
Information Technology$12,336$7,402-$19,738
Other Employee Benefits$8,024$9,420-$17,444
Payroll Taxes$6,054$7,107-$13,161
Office Expenses$5,969$3,582-$9,551
Other Expenses$124$74-$198
Total Functional Expenses$907,331$386,818$0$1,294,149
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Duke UniversityDurham, NC501(c)(3)Research Support$333,333
NYX Arts LLCSan Francisco, CAN/aCommunity Engagement on AI Impact$30,000
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-
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, Section B, Line 11B

“The Form 990 is reviewed by OpenAI's accounting team with the Secretary and tax return preparer. Following the presentation by the Secretary to the board, the board reviews and approves the full Form 990.”

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

“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, Section B, Line 15A

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

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

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

Form 990, Part VI, Section C, Line 19

“Documents available upon request.”

Part VI, Line 13

“A whistleblower policy will be adopted as part of an overall governance update.”

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 or otherwise contrary to the Organizations exempt purpose, 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/Treas
Signed
2023-11-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Sam Altman
Formed
2015
Legal Domicile
De
Voting Board Members
9
Independent Board Members
6
Employees
2
Volunteers
3

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, 2022, 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 619 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/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 Scholars. The Organizations efforts also included supporting a number of other public charities focused on technology, economic impact and justice, including the Stanford University Artificial Intelligence Index Fund, Black Girls Code, and the ACLU Foundation. More recently, the Organization forged partnerships with Duke University and other research organizations to sponsor additional AI impact studies. For example, the Organization facilitated a comprehensive task-based economic impact framework evaluating the potential economic impacts of large language models. The research found a potentially significant impact of artificial intelligence on the US economy. The research has been integrated into international policy discussions such as that by the OECD and the ILO, in addition to receiving broad coverage in the media. The Organization remains the governing body for all of OpenAI and holds a limited partnership interest in OpenAI LP. Each of the Organizations related organizations is legally bound to pursue the Organizations mission, such as following uncompromised principles of safety and broad benefit in its research and deployment efforts, unencumbered by profit incentives. Through its control of OpenAI, L.P., a capped-profit company formed to help rapidly scale the capital and talent needed to further its mission, and which the Organization governs and oversees all activities through its board, additional research milestones were accomplished in 2022 including the introduction of:1. OpenAI Residency program, which is designed to help bridge the knowledge gap for exceptional researchers and engineers in a variety of academic fields to gain the critical skills and knowledge to transition their careers into the AI & ML space. The Organization piloted this program by hiring, onboarding, and training a group of 14 residents from non-traditional backgrounds and fields of study for six months.2. Research Access Program, which supports researchers using OpenAIs resources to study areas related to the responsible deployment of AI and mitigating associated risks, as well as understanding the societal impact of AI systems. We provide early access to our models and tools to support their work across alignment, fairness & representation, safety evaluation development, model robustness, economic impact and other interdisciplinary research.3. DALLE 2, the second iteration of OpenAIs AI system that generates an original image from a description in natural language. The system was deployed iteratively as a creative tool with safety mitigations in place to prevent misuse. DALLE 2 includes a new technique that reduces bias and improves safety to produce results reflective of the worlds diverse population. Alongside the DALLE 2 deployment, the Organization also launched the OpenAI Artist Access program, which provides artists with subsidized and free access to OpenAIs tools.4. Embeddings, a new endpoint in the OpenAI Application Programming Interface (API) that makes it easy to perform natural language and code tasks like semantic search and classification.5. New and improved content moderation tooling to help developers protect their apps from misuse and detect undesired content using OpenAI classifiers. This safety tool is accessible to all developers free of charge.6. Whisper, an open-source neural net that approaches human level robustness and accuracy on English speech recognition.7. ChatGPT, a language model optimized for dialogue. It can answer follow-up questions and admit its mistakes. As a part of our approach to iterative deployment, a version is offered as a chatbot platform free of charges. The Organization actively monitors for misuse of its tools and continuously implements new safety
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IRS990/MissionDesc0OpenAIs mission is to build general-purpose artificial intelligence (AI) that safely 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 our 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, 2022, 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
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Community Engagement on AI Impact
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Duke University
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1NYX Arts LLC
IRS990ScheduleI/RecipientTable/RecipientEIN0560532129
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 104132
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1660 4th St 323
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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,795,584
Liabilities
$159,646
Net assets
$18,635,938
Revenue
$44,485
Expenses
$1,294,149
Net income
-$1,249,664
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
Peer Organizations

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