Free Software Foundation Inc (EIN 042888848) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

Geoffrey Knauth

Tax Period

2023-10-01 to 2024-09-30

Free Software Foundation Inc, founded in 1985, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2023. Expenses of $1.6M exceeded revenue, resulting in a 34% operating deficit.

Mission

To promote and defend computer users rights to use, study, copy, and modify the software on their computer, as well as the related documentation. To assist in the development and use of free software and documentation.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,101,073

Program Service Revenue $0

Investment Income $45,139

Other Revenue $31,668

TOTAL REVENUE $1,177,880

Expense Breakdown

Grants Paid $7,814

Salaries & Benefits $1,095,716

Fundraising Expenses $99,051

Program Expenses $1,341,821

Other Expenses $475,539

TOTAL EXPENSES $1,579,069

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,177,880	$1,103,939	+0.1%
Expenses	$1,579,069	$1,736,796	-0.1%
Net Income	$-401,189	$-632,857	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

2206

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$252,256

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Zoe Kooyman	Executive Director	40.00	Officer	$141,630	$0	$141,630
Johanna Rozestraten	Deputy DirectorNov 23-March	40.00	Officer	$84,251	$0	$84,251
John Hsieh	Deputy Director to November	20.00	Officer	$26,375	$0	$26,375
John Gilmore	Director from 62324	4.00	Director	$0	$0	$0
Odile Benassy	Director	0.00	Director	$0	$0	$0
Christina Haralanova	Director from 62324	4.00	Director	$0	$0	$0
Alexandre Oliva	Director	4.00	Director	$0	$0	$0
Henry Poole	Director	4.00	Director	$0	$0	$0
Maria C Pievatolo	Director from 62324	4.00	Director	$0	$0	$0
Gerald Sussman	Director	4.00	Director	$0	$0	$0
Ian Kelling	Director Staff Seat	4.00	Director	$0	$0	$0
Richard M Stallman	Director	4.00	Director	$0	$0	$0
Geoffrey Knauth	Treasurer President	4.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,177,880	$1,579,557	$1,442,055	$-401,677
2024	$1,177,880	$1,579,069	$1,442,543	$-401,189
2023	$1,103,939	$1,736,796	$1,979,281	$-632,857
2023	$1,053,536	$1,739,902	$1,818,559	$-686,366
2022	$1,352,816	$1,580,673	$2,363,877	$-227,857
2021	$1,339,791	$1,689,718	$2,638,303	$-349,927
2021	$1,875,386	$1,687,885	$2,824,546	$187,501
2020	$1,149,602	$1,809,358	$2,765,455	$-659,756
2019	$2,183,470	$1,687,523	$3,212,860	$495,947
2018	$2,628,996	$1,446,566	$2,646,904	$1,182,430

Free Software Foundation Inc