2024-11-13T14:39:39-08:00 2023-12-31 371420474 Fontanello Duffield & Otake LLP 44 Montgomery Street Suite 1305 San Francisco CA 94104 990 2023-01-01 810861541 OpenAI Inc OPEN 4158799686 1455 3rd St San Francisco CA 94158 Sam Altman Dir/Pres/CEO 2024-11-13 false true Antonio Tellez Jr P01716904 4159830200 2023 2024-10-15 13:58:12Z X Sam Altman 5363248 false X openai.com X 2015 DE 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. 3 3 2 0 1611 5023159 0 42874 340089 0 44485 5363248 363333 2641712 0 129205 0 0 0 801611 225134 1294149 2866846 -1249664 2496402 18795584 22678253 159646 1545913 18635938 21132340 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. false false 2675937 2641712 Since its founding, OpenAI, Inc. (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. More recently, the Organization forged partnerships with Duke University, New York University's Arthur L. Carter Journalism Institute, the American Journalism Project, Operation HOPE, and other research organizations to sponsor additional AI research and impact projects. The Organization remains the governing body for all of OpenAI and holds an interest in OpenAIs 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 2023 including:Publishing widely-impactful research on AI capabilities, safety, and policy, such as the GPT-4 Technical Report and Preparedness Framework. Advancing its longstanding and ongoing safety research initiatives into the mainstream, including research on system cards, societal risks research, external expert red teaming, and CBRN evaluations.Providing over $15M of financial support in the forms of grants and Applicable Programming Interface credits to social benefit organizations, nonprofit organizations, and research sponsorships.Deploying state-of-art models like GPT-4, which were widely considered a step change improvement in language model capabilities. Advanced language models were made available to the public free of charge via the ChatGPT application, including features such as voice mode.These contributions to the advancement of AI technology, along with the continuous study on the broader societal impact 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. 2675937 true true false true false false false false false false true false false true false true false true false false true true true false false false false true true true false false false false false false false false false false false false true true false false false true 6 0 true 2 true false false false false false false false 0 false false false false false false false X 3 3 false false false false true true true true true false false true true true true true true false false true true CA DE X Sam Altman 4158799686 1455 3rd St San Francisco CA 94158 Chris Clark Sec/Tres 10.00 30.00 X 50000 325000 22354 Ilya Sutskever See Sched O Director 5.00 35.00 X 0 300000 22201 Greg Brockman See Schedule O Director 5.00 35.00 X 0 65000 20184 Sam Altman See Schedule O Dir/Pres/CEO 5.00 35.00 X X 0 64957 11044 Emmett Shear See Schedule O CEO 40.00 0.00 X 3720 0 0 Reid Hoffman See Schedule O Director 3.00 0.00 X 0 0 0 Shivon Zilis See Schedule O Director 3.00 0.00 X 0 0 0 Will Hurd See Schedule O Director 3.00 0.00 X 0 0 0 Adam D'Angelo Director 3.00 0.00 X 0 0 0 Bret Taylor See Schedule O Director/Chair 3.00 0.00 X 0 0 0 Lawrence Summers See Sched O Director 3.00 0.00 X 0 0 0 Tasha McCauley See Sched O Director 3.00 0.00 X 0 0 0 Helen Toner See Schedule O Director 3.00 0.00 X 0 0 0 53720 754957 75783 0 false true false 0 5023159 5023159 0 340089 340089 0 0 0 0 0 0 0 0 5363248 340089 2209666 2209666 106000 106000 326046 326046 0 0 0 0 0 0 0 0 7685 7685 152290 152290 0 0 0 0 0 22913 12577 10336 0 0 0 0 0 10375 10375 0 0 22787 21648 1139 0 Bank Fees 8538 8538 Other Expenses 521 521 Filing Fees 25 25 0 2866846 2675937 190909 0 1082640 20742381 15535676 0 0 0 0 0 0 0 1016336 0 369557 275825 80529 93732 0 0 0 233142 1080403 1608998 18795584 22678253 159646 1545913 159646 1545913 X 18635938 21132340 18635938 21132340 18795584 22678253 2496402 X false true X true false X 33580000 2661461 3066 1611 5023159 41269297 0 0 33580000 2661461 3066 1611 5023159 41269297 0 41269297 96633 8662 42874 340089 488258 0 19688 19688 41777243 0.98780 0.53640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 2863325 2863325 293166 73292 false 799527 213956 204415 293166 1511064 2266596 199882 53489 51104 73292 377767 566651 356360 267340 89020 2347 2347 10850 6138 4712 93732 Receivable from Affiliate 1608998 1608998 X 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, 2023, 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. true Europe 0 0 Grantmaking 182000 East Asia 0 0 Grantmaking 144046 326046 326046 East Asia AI Research 104000 East Asia AI Research 2000 Europe AI Research 110000 Europe AI Research 72000 4 Democratic AI Inputs Grant East Asia 1 38046 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US OpenAI provides grants to fund experiments in setting up a democratic process for deciding what rules AI systems should follow.OpenAI monitors the use of funds and has set up review factors to evaluate grant recipients. false AI to Benefit People 2261 Market St San Francisco CA 94114 320518917 501(c)(3) 100000 0 Democratic AI Inputs Grant Center for AI Safety Inc 505 Montgomery Street Fl 10 San Francisco CA 94111 881751310 501(c)(3) 333333 0 Research to ensure AI Safety Creative Commons Corporation PO Box 1866 Mountain View CA 94042 043585301 501(c)(3) 50000 0 Research Support Duke University PO Box 104132 Durham NC 27708 560532129 501(c)(3) 333333 0 Research AI Morality Energize AI Inc 26 Plympton St Cambridge MA 02138 106000 0 Democratic AI Inputs Grant Harvard College PO Box 419209 Boston MA 02241 042103580 501(c)(3) 110000 0 Democratic AI Inputs Grant Inst for Meaning Alignment 278 Concord Rd Wayland MA 01778 923753780 501(c)(3) 104000 0 Democratic Fine-tuning Grant Khan Academy Inc PO Box 1630 Mountain View CA 94042 261544963 501(c)(3) 100000 0 Khanmigo for School Districts New York University 20 Cooper Square New York NY 10003 135562308 501(c)(3) 395000 0 Ethics & Journalism Grant Operation Hope Inc 191 Peachtree St NE 3840 Atlanta GA 30303 954378084 501(c)(3) 250000 0 Research AI Economic Opportunity University of Illinois Fdn 1305 W Green St Urbana IL 61801 376006007 501(c)(3) 110000 0 Inclusive.AI Gifts University of Michigan 3003 S State St Ann Arbor MI 48109 386006309 501(c)(3) 110000 0 Democratic AI Processes Grant University of Washington PO Box 359505 Seattle WA 98195 943079432 501(c)(3) 108000 0 Democratic AI Inputs Grant 12 1 Research Grants for AI Systems 1 106000 true X X X X X false false true false false false false false false Chris Clark Sec/Tres 50000 325000 22354 50000 347354 Ilya Sutskever See Sched O Director 300000 22201 322201 Part I, Line 4: Participated or recieved pay from an equity based compensation arrangement In 2023, three individuals listed on Part VII, Section A, line 1a participated in an equity-based compensation arrangement consisting of profits interest issued by a related organization. Vesting of the profits interests is generally subject to the individuals continued service over a period of time, the details of which may vary by individual and grant. Profits Interests have a liquidation value of $0 at grant pursuant to Rev. Proc. 93-27 and Rev. Proc. 2001-43. 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 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 C, Line 19 No documents available to the public except as required by law. Form 990 Part VII, Section A, Line 1a Ilya Sutskever (Director Through November 29,2023)Greg Brockman (Director Through November 19, 2023)Sam Altman (Director & CEO Through November 19,2023 and CEO From November 29, 2023)Emmett Shear (CEO From November 19, 2023 Through November 29, 2023)Reid Hoffman (Director Through February 6, 2023)Shivon Zilis (Director Through February 25, 2023)Will Hurd (Director Through May 31, 2023)Bret Taylor (Director/Chair From November 29, 2023)Lawrence Summers (Director From November 29, 2023)Tasha McCauley (Director Through November 29, 2023)Helen Toner (Director Through November 29, 2023) Form 990, Part VI, Section B, Line 15a The compensation of Sam Altman was paid or reimbursed by a related organization.The compensation of Emmett Shear was paid or reimbursed by a related organization. Form 990, Part VI, Section B, Line 15b The compensation of other officers and key employees are paid or reimbursed by a related organization. Form 990, Part VI, Section B, Line 16a 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. OpenAI GP LLC 1455 3rd St San Francisco CA 94158 Research and Technology CA OpenAI Inc OpenAI Holdings LLC 1455 3rd St San Francisco CA 94158 923295946 Research and Technology CA OpenAI GP LLC false true OpenAI Global LLC & Disregarded SMLLC 1455 3rd St San Francisco CA 94158 923266370 Research and Technology CA OpenAI GP LLC false true Aestas LLC 1455 3rd St San Francisco CA 94158 831969811 Research and Technology CA OpenAI GP LLC false true OpenAI LLC 1455 3rd St San Francisco CA 94158 853082781 Research and Technology CA OpenAI GP LLC C Corp false OAI Corporation 1455 3rd St San Francisco CA 94158 923295448 Research and Technology CA OpenAI Holdings LLC C-Corp false false false false false false false false false false true false false false false true false true false false OpenAI Global LLC & Disregarded SMLLC j 2426005 FMV OpenAI Global LLC & Disregarded SMLLC o 62675 FMV OpenAI Global LLC & Disregarded SMLLC q 535966 FMV Schedule R Part III OpenAIs for-profit subsidiaries have a capped profit structure where profit and economic interests allocated to investors and employees are capped. The Organization has a small investment interest in the capped-profit entities in exchange of its initial contribution of assets, and is entitled to all residual profits distributed above and beyond the profit cap on investors and employees.The Organization was not allocated any income or loss in 2023.