Nonprofit · EIN 26-4479083
GNU FOUNDATION
Tax-exempt · DELRAY BEACH, FL 33482
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $118,599 | $131,903 | -$13,304 | $38,584 | $0 | $38,584 |
| December 31, 2024 | 990-EZ | $107,949 | $139,920 | -$31,971 | $51,888 | $0 | $51,888 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $118,599
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $130,270
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $1,633
Balance sheet and other
- Total assets, start of year
- $51,888
- Total assets, end of year
- $38,584
- Total liabilities, end of year
- $0
- Net assets, end of year
- $38,584
- Cash, savings and investments
- $38,584
- Gross receipts
- $118,599
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Sempere | President | 10 | $0 |
| David Bagnani | Board Treasurer | 5 | $0 |
| Pamela Kohlberg | Board Director | 1 | $0 |
| Paul McDowell | Board Director | 1 | $0 |
| Elizabeth Dunaier | Board Secretary | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Sempere | President | 15 | $0 |
| David Bagnani | Board Treasurer | 5 | $0 |
| Pamela Kohlberg | Board Director | 2 | $0 |
| Paul McDowell | Board Director | 2 | $0 |
| Elizabeth Dunaier | Board Secretary | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6674, DELRAY BEACH, FL 33482-6674
- In care of
- % GNU FOUNDATION
- Mailing address (990-N for 2014)
- po box 29301, San Francisco CA 94129
- Principal officer (990-N for 2014)
- James Sempere, PO Box 29301, San Francisco CA 94129
- Signed the 990-EZ
- james sempere, President
- Phone
- (415) 497-0571
- Website
- gnufoundation.org
Mission
Public Charity providing grant capital and other support to organizations devoted to helping lift people out of poverty
Program accomplishments
- Social Business Grants - Grants provided to help fund social businesses such as a tailoring, bakeries, agro-businesses and bee keeping; and provide vocational training, mentorship and financial support to organizations designed to support youth.grants $33,519
- Education - Grants to provide tuition support and overall educational support for agriculture and music school in Haiti and orphan support program in Kenya; and Special Needs education support in Kenya and Malawi.grants $29,097
- Micro Credit and Family Empowerment Programs - Grants to organizations in Haiti and Kenya that serve their communities. Grants support locally run micro-credit and community-based family empowerment programs run by grant recipient.grants $67,655
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-4479083
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $38,584
- Income (IRS master file)
- $118,599
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $122,535 | $97,418 | $83,859 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: James Sempere | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about GNU FOUNDATION
- What is the EIN of GNU FOUNDATION?
- The employer identification number (EIN) of GNU FOUNDATION is 26-4479083.
- Is GNU FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to GNU FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GNU FOUNDATION 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 GNU FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GNU FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of GNU FOUNDATION?
- The 990-N for 2014 names James Sempere.
- Who are the officers and directors of GNU FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does GNU FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $118,599, expenses of $131,903 and total assets of $38,584 at year end.
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