Nonprofit · EIN 04-2888848
FREE SOFTWARE FOUNDATION INC
Tax-exempt · BOSTON, MA 02196
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,362,457 | $1,431,359 | -$68,902 | $1,513,376 | $82,189 | $1,431,187 |
| September 30, 2024 | 990 (amended) | $1,177,880 | $1,579,557 | -$401,677 | $1,442,055 | $91,032 | $1,351,023 |
| September 30, 2023 | 990 (amended) | $1,103,939 | $1,736,796 | -$632,857 | $1,979,281 | $358,643 | $1,620,638 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $1,228,877
- Membership dues
- $643,098
- Program service revenue
- $0
- Investment income
- $27,036
- Net income from fundraising events
- $74,938
- Net income from sales of inventory
- $21,804
- Other revenue
- $106,544
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $149,633
- Other salaries and wages
- $714,533
- Salaries, compensation and benefits (total)
- $1,116,456
- Professional fundraising fees
- $0
- Legal fees
- $50,558
- Accounting fees
- $22,371
- Occupancy
- $46,402
- Depreciation
- $488
- Program services (functional)
- $1,218,256
- Management and general (functional)
- $124,640
- Fundraising (functional)
- $88,463
Balance sheet and other
- Total assets, start of year
- $1,442,055
- Total assets, end of year
- $1,513,376
- Total liabilities, end of year
- $82,189
- Net assets, end of year
- $1,431,187
- Land, buildings and equipment
- $1,465
- Publicly traded securities
- $532,376
- Net assets without donor restrictions
- $810,818
- Net assets with donor restrictions
- $620,369
- Gross receipts
- $1,365,836
- Employees
- 11
- Volunteers
- 3,018
- Year formed
- 1985
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Zoe Kooyman | Executive Director from February 2 Officer | 45 | $147,746 | $0 |
| Ian Kelling | President from 92025 Staff Seat Trustee or director, Officer | 44 | $82,501 | $13,713 |
| Johanna Rozestraten | Deputy Director Until March 2025 Officer | 40 | $48,137 | $0 |
| John Hsieh | Part time Deputy Director from 624 Officer | 20 | $24,849 | $0 |
| Henry Poole | Director Trustee or director | 4 | $0 | $0 |
| Gerald Sussman | Director Trustee or director | 4 | $0 | $0 |
| Richard M Stallman | Director Trustee or director | 4 | $0 | $0 |
| John Gilmore from June 2024 | Director Trustee or director | 0 | $0 | $0 |
| Eko Owen | Staff seat From November 2025 Trustee or director | 0 | $0 | $0 |
| Christina Haralanova | Director from 624 Trustee or director | 1 | $0 | $0 |
| Maria Chiara Pievatolo | Director from 624 Trustee or director | 1 | $0 | $0 |
| Alexandre Oliva | Director from 925 Trustee or director | 1 | $0 | $0 |
| Geoffrey Knauth | PresidentUntil 92025 Treasurer Trustee or director, Officer | 4 | $0 | $0 |
990 for the year ended September 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Zoe Kooyman | Executive Director Officer | 40 | $141,630 |
| Johanna Rozestraten | Deputy DirectorNov 23-March Officer | 40 | $84,251 |
| John Hsieh | Deputy Director to November Officer | 20 | $26,375 |
| John Gilmore | Director from 62324 Trustee or director | 4 | $0 |
| Odile Benassy | Director former Trustee or director | 0 | $0 |
| Christina Haralanova | Director from 62324 Trustee or director | 4 | $0 |
| Alexandre Oliva | Director Trustee or director | 4 | $0 |
| Henry Poole | Director Trustee or director | 4 | $0 |
| Maria C Pievatolo | Director from 62324 Trustee or director | 4 | $0 |
| Gerald Sussman | Director Trustee or director | 4 | $0 |
| Ian Kelling | Director Staff Seat Trustee or director | 4 | $0 |
| Richard M Stallman | Director Trustee or director | 4 | $0 |
| Geoffrey Knauth | Treasurer President Trustee or director, Officer | 4 | $0 |
990 for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Zoe Kooyman | Executive Director Officer | 45 | $78,268 | $16,803 |
| John Hsieh | Deputy Director Officer | 20 | $58,587 | $0 |
| Richard M Stallman | Director Trustee or director | 4 | $0 | $0 |
| Ian Kelling | Director Trustee or director | 4 | $0 | $0 |
| Odile Benassy | Director Trustee or director | 4 | $0 | $0 |
| Henry Poole | Director Trustee or director | 4 | $0 | $0 |
| Gerald Sussman | Director Trustee or director | 4 | $0 | $0 |
| Geoffrey Knauth | Treasurer President Trustee or director, Officer | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 960789, BOSTON, MA 02196-0789
- In care of
- % IAN KELLING
- Principal officer (990 for 2024)
- Ian Kelling, 31 Milk Street PO Box 960789, Boston, MA 02196
- Signed the 990
- IAN KELLING, President
- Phone
- (617) 542-5942
- Website
- www.fsf.org
- Return prepared by
- Babson & Associates LLC
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.
Program accomplishments
- The education and outreach program advocates for computer user freedom through online and in person campaigns, and helps individuals with the practical details of using computers in an ethical manner. This includes publishing educational materials about how to use and develop free software, writing issue focused articles and action alerts related to personal computing freedom and freedom on the internet, speaking at events, coordinating and empowering volunteers to advocate for free software in their local communities, answering thousands of emails each year from people interested in free software, and organizing an annual conference that brings the free software community together.Expenses $607,438
- The license education program assists developers and users in understanding software licensing and determining which software is ethically safe for them to use. It answers questions from the public, offers guidance in best practices, publishes articles on free software licensing issues, sends speakers to events, investigates and resolves violations of the GNU general public license (GPL), lesser GPL, and GNU free documentation license, certifies hardware products that respect user freedom, and presents continuing legal education courses for lawyers. The GNU Project does collaborative development and distribution of an operating system (OS) that respects users freedom. GNU software is licensed freely so that users can run, share, study, and modify it however is best for them. The GNU system is used most popularly with the kernel Linux,forming the GNU/Linux OS used on millions of computers worldwide, including the MA.Expenses $303,719
- The GNU Project does collaborative development and distribution of an operating system (OS) that respects users freedom. GNU software is licensed freely so that users can run, share, study, and modify it however is best for them. The GNU system is used most popularly with the kernel Linux, forming the GNU/Linux OS used on millions of computers worldwide, including the majority of web and email servers. The Organization supports GNU with resources for coordination, planning, software development, infrastructure, web and download hosting, copyright stewardship, programming work, and public promotion.Expenses $279,422
- Other programs include compiling and mainaining a directory of Free Software for all operating systems at directory.fsf.org and publishing printed books and selling clothing related to the use of and advocacy for free sofware. Included in total are expenses related to Directory $24,298 and GNU Press $3,379Expenses $27,677
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 04-2888848
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,513,376
- Income (IRS master file)
- $1,365,836
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,362,457 | $1,431,359 | $1,513,376 | XML |
| 990 | September 2024 | $1,177,880 | $1,579,557 | $1,442,055 | XML |
| 990 | September 2023 | $1,103,939 | $1,736,796 | $1,979,281 | XML |
| 990 | September 2022 | $1,352,816 | $1,580,673 | $2,363,877 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-2888848).
Questions about FREE SOFTWARE FOUNDATION INC
- What is the EIN of FREE SOFTWARE FOUNDATION INC?
- The employer identification number (EIN) of FREE SOFTWARE FOUNDATION INC is 04-2888848.
- Is FREE SOFTWARE FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to FREE SOFTWARE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FREE SOFTWARE FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FREE SOFTWARE FOUNDATION INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREE SOFTWARE FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of FREE SOFTWARE FOUNDATION INC?
- The 990 for the year ended September 30, 2025 names Ian Kelling.
- Who are the officers and directors of FREE SOFTWARE FOUNDATION INC?
- The 990 for the year ended September 30, 2025 lists 13 people; 4 received compensation from the organization, the highest $147,746 (Zoe Kooyman, Executive Director from February 2).
- How much revenue does FREE SOFTWARE FOUNDATION INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,362,457, expenses of $1,431,359 and total assets of $1,513,376 at year end.
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