2025-11-17T20:25:56-08:00 2024-12-31 371420474 Fontanello Duffield & Otake LLP 111 Pine Street Suite 1750 San Francisco CA 94111 990 2024-01-01 810861541 OpenAI Foundation fka OpenAI Inc OPEN 4158799686 1455 3rd St San Francisco CA 94158 Sam Altman Dir/Pres/CEO 2025-11-17 true true Antonio Tellez Jr P01716904 4159830200 2024 2025-03-06 01:10:19Z X Sam Altman 1455 3rd St San Francisco CA 94158 691271 false X openai.com/foundation X 2015 DE OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity. 9 8 1 1 0 5023159 4433 0 340089 686838 0 5363248 691271 2641712 7610333 0 14076 0 0 225134 150899 2866846 7775308 2496402 -7084037 22678253 14665036 1545913 616733 21132340 14048303 OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity. false false 7672066 7610333 Since 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. 7672066 true false false true false false false false false false false false false false true true false false false false false false false false false false false true false true false false false false false false false false false false false false true true false false false true 0 0 true 1 true false false false false false false false 0 false false false false false false false X 9 8 false false true false true true true true true false false true true true true true true true false true true CA DE X Sam Altman 4158799686 1455 3rd St San Francisco CA 94158 Gregory Brockman Dir/Pres (Former) 0.00 40.00 0 240176 24013 Chris Clark Treas/Sec 10.00 30.00 X 12933 166484 36604 Lawrence Summers Director 5.00 0.00 X 0 143702 0 Adam D'Angelo Director 5.00 0.00 X 0 140000 0 Susan Desmond-Hellmann Director 5.00 0.00 X 0 140000 0 Bret Taylor Director 5.00 0.00 X 0 140000 0 Nicole Seligman Director 5.00 0.00 X 0 127500 0 Fidji Simo Director 5.00 0.00 X 0 127500 0 Ilya Sutskever Director (Former) 0.00 5.00 0 108149 11389 Sam Altman Dir/Pres/CEO 5.00 35.00 X X 0 65638 48036 Paul Nakasone Director 5.00 0.00 X 0 99030 0 Zico Kolter Director 5.00 0.00 X 0 53494 0 12933 1551673 120042 0 true true false 0 4433 4433 0 686838 686838 0 0 0 0 0 0 0 0 691271 686838 7610333 7610333 0 0 0 12933 12933 0 0 0 0 1143 1143 0 0 75163 75163 0 0 0 0 0 3800 3800 0 0 0 0 0 0 0 0 47000 45000 2000 0 Bank Fees 15250 15250 Equipment Expenses 9686 9686 0 7775308 7672066 103242 0 20742381 14088973 0 0 0 0 0 0 0 0 93732 0 0 0 0 233142 233142 1608998 342921 22678253 14665036 1545913 571971 44762 1545913 616733 X 21132340 14048303 21132340 14048303 22678253 14665036 -7084037 X true X false true false X 2661461 3066 1611 5023159 4433 7693730 0 0 2661461 3066 1611 5023159 4433 7693730 0 7693730 96633 8662 42874 340089 686838 1175096 0 0 8868826 0.86750 0.98780 X false false 7775308 7775308 538765 134691 false 213956 204415 293166 538765 1250302 1875453 53489 51104 73292 134691 312576 468864 Due to Affiliate 44762 44762 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, 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. true Benefits Data Trust 1500 Market St 2800 Philadelphia PA 19102 203455598 501(c)(3) 100000 0 OpenAI Economic Opportunity Prize Carnegie Mellon University 5000 Forbes Avenue Pittsburgh PA 15213 250969449 501(c)(3) 950000 0 Superalignment Research Grant Center for AI Safety Inc 555 Montgomery St Ste 1501 San Francisco CA 94111 881751310 501(c)(3) 333333 0 Research to ensure AI Safety Cornell University 341 Pine Tree Road Ithaca NY 14850 150532082 501(c)(3) 150000 0 Superalignment Research Grant Digital Green Foundation 2443 Fillmore St 380-6502 San Francisco CA 94115 262418959 501(c)(3) 100000 0 AI Small Scale Farming EleutherAI 839 Kennedy St NW Apt 201 Washington DC 20011 922215190 501(c)(3) 250000 0 Superalignment Research Grant Harvard University 1033 Massachusetts Ave Cambridge MA 02138 042103580 501(c)(3) 518000 0 Superalignment Research Grant Khan Academy Inc 1200 Villa St Suite 200 Mountain View CA 94041 261544963 501(c)(3) 100000 0 Khanmigo for School Districts Meridian Prime Inc 68 3rd Street Suite 30 Brooklyn NY 11231 873119171 501(c)(3) 1000000 0 AI Safety Fund Operation Hope Inc 707 Wilshire Blvd Los Angeles CA 90017 954378084 501(c)(3) 500000 0 Research AI Economic Opportunity Princeton University New South 5th Floor Princeton NJ 08544 210634501 501(c)(3) 420000 0 Superalignment Research Grant Recidiviz Inc 1322 Webster St Suite 402 Oakland CA 94612 852039256 501(c)(3) 50000 0 OpenAI Foundation Day Grant Stanford University 485 Broadway Mail Code 8838 Redwood City CA 94063 941156365 501(c)(3) 524000 0 Superalignment Research Grant Toyota Technological Inst 6045 S Kenwood Ave Chicago IL 60637 364479457 501(c)(3) 230000 0 Superalignment Research Grant Turnio PBC 3900 E Mexico Ave Denver CO 80210 NC 500000 0 LLMs for Education/Health/Economics UC Berkeley 1995 University Ave Berkeley CA 94704 946002123 501(c)(3) 950000 0 Superalignment Research Grant University of Michigan 500 S State St Ann Arbor MI 48109 386006309 501(c)(3) 102000 0 Superalignment Research Grant University of Michigan 500 S State St Ann Arbor MI 48109 386006309 501(c)(3) 170000 0 Superalignment Research Grant University of Pennsylvania 3451 Walnut Street Philadelphia PA 19104 231352685 501(c)(3) 150000 0 Superalignment Research Grant University of Texas at Austin 110 Inner Campus Dr K5300 Austin TX 78712 746000203 501(c)(3) 180000 0 Superalignment Research Grant University of Virginia 1001 N Emmet St Charlottesville VA 54600 546001796 501(c)(3) 200000 0 Superalignment Research Grant Washington Univ St Louis 1 Brookings Drive Missouri MO 63130 430653611 501(c)(3) 133000 0 Superalignment Research Grant 21 1 Grantmaker's Description of How Grants are Used The Organizations grants are made for exclusively charitable purposes within the meaning of Internal Revenue Code Section 170(c)(2)(B). Depending upon the grantee, type of grant and grant amount, the Organization may require the grantee to enter into a written grant agreement and/or may require the grantee to provide periodic reporting regarding the use of grant funds and/or the charitable activities of the grantee. true X X X X X false false true false false false false false false Chris Clark Treas/Sec 12933 166484 36604 12933 203088 Gregory Brockman Dir/Pres (Former) 240176 24013 264189 Ilya Sutskever Director (Former) 108149 11389 119538 Part I, Line 4: Participated or recieved pay from an equity based compensation arrangement The compensation of Sam Altman was set and approved by the Organizations compensation committee in a prior year. In 2024, 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 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. OpenAI GP LLC 1455 3rd St San Francisco CA 94158 Research and Technology CA OpenAI Foundation 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 OpenAI International Inc 1455 3rd St San Francisco CA 94158 332609508 Research and Technology CA OpenAI LLC C Corp false OpenAI Ireland Limited 6-7 St Stephens Green Dublin Europe EI D02 X827 Research and Technology EI OpenAI LLC C Corp false OAI Singapore Pte Ltd CapitaSpring 88 Market Street Singapore East Asia SN 048948 Research and Technology SN OpenAI LLC C Corp false OpenAI France SAS 29 Rue de Choiseul Paris Europe FR 75002 Research and Technology FR OpenAI LLC C Corp false OpenAI Japan Ltd Ark Hills South 1 Chome-4-5 Roppongi East Asia JA 106-0032 Research and Technology JA OpenAI LLC C Corp false OpenAI UK Ltd York House 221 Pentonville Road London Europe UK N19UZ Research and Technology UK OpenAI LLC C Corp false Summerlight Technologies Ltd 333 Bay Street Suite 3400 Toronto North America CA M5H 2S7 Research and Technology CA OpenAI LLC C Corp false false false false false false false false false false false false false true true false false true false false Schedule R Part III OpenAI Foundation's 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 2024.