Nonprofit · EIN 82-4969920
CENTER FOR ONLINE SAFETY AND LIBERTY
Tax-exempt · SAN FRANCISCO, CA 94133
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $20,568 | $28,954 | -$8,386 | $2,333 | $159 | $2,174 |
| December 31, 2023 | 990-EZ | $9,368 | $23,304 | -$13,936 | $11,122 | $221 | $10,901 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,385
- Program service revenue
- $7,183
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $20,701
- Printing, publications and postage
- $1,408
- Other expenses
- $6,845
- Program services (functional)
- $10,000
Balance sheet and other
- Total assets, start of year
- $10,604
- Total assets, end of year
- $2,333
- Total liabilities, end of year
- $159
- Net assets, end of year
- $2,174
- Cash, savings and investments
- $2,333
- Gross receipts
- $20,568
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 |
|---|---|---|---|
| Jeremy Malcolm | Chair | 20 | $0 |
| Brandy Brightman | Secretary | 10 | $0 |
| Maggie McNeill | Ordinary Member | 10 | $0 |
| Sarah Chastain | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gilian Tenbergen | Executive Director | 20 | $10,000 |
| Jeremy Malcolm | Director | 10 | $0 |
| Jamie Snell | Director | 10 | $0 |
| Maggie McNeill | Director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 18 BARTOL STREET SUITE 995, SAN FRANCISCO, CA 94133-4501
- Mailing address (990-N for 2024)
- 18 Bartol Street Suite 995, San Francisco CA 94133
- Principal officer (990-N for 2024)
- Jeremy Malcolm, 18 Bartol Street Suite 995, San Francisco CA 94133
- Signed the 990-EZ
- Jeremy Malcolm, Director
- Phone
- (415) 650-2557
- Website
- https://c4osl.org
California records
California keeps its own records of charities and corporations. Search them by EIN 82-4969920 or by the name CENTER FOR ONLINE SAFETY AND LIBERTY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Empowering individuals and communities to thrive online by building safer spaces, fostering creativity, combating harm, and championing digital rights and freedom.
Program accomplishments
- Our headline research and advocacy initiative, Drawing the Line, responds to a growing and troubling trend: the use of child protection, anti-trafficking, and "decency" justifications to support increasingly overbroad censorship of sexual expression online. Consistent with COSL's core commitment to treating safety and liberty as equal and inseparable values, Drawing the Line examines where the online rights of fans, artists, LGBTQ+ communities, abuse survivors, and other predominantly marginalized groups are being unjustly curtailed. Crucially, it also highlights where this overreach diverts limited institutional resources away from the prevention, investigation, and prosecution of real child sexual abuse.Expenses $10,000 · grants $10,000
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-4969920
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I70)
- Assets (IRS master file)
- $2,333
- Income (IRS master file)
- $20,568
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $20,568 | $28,954 | $2,333 | XML |
| 990-N for 2024 Officer: Jeremy Malcolm | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $9,368 | $23,304 | $11,122 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Jeremy Malcolm | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jeremy Malcolm | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-4969920).
Questions about CENTER FOR ONLINE SAFETY AND LIBERTY
- What is the EIN of CENTER FOR ONLINE SAFETY AND LIBERTY?
- The employer identification number (EIN) of CENTER FOR ONLINE SAFETY AND LIBERTY is 82-4969920.
- Is CENTER FOR ONLINE SAFETY AND LIBERTY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to CENTER FOR ONLINE SAFETY AND LIBERTY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR ONLINE SAFETY AND LIBERTY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CENTER FOR ONLINE SAFETY AND LIBERTY 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 CENTER FOR ONLINE SAFETY AND LIBERTY 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 CENTER FOR ONLINE SAFETY AND LIBERTY?
- The 990-N for 2024 names Jeremy Malcolm.
- Who are the officers and directors of CENTER FOR ONLINE SAFETY AND LIBERTY?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does CENTER FOR ONLINE SAFETY AND LIBERTY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $20,568, expenses of $28,954 and total assets of $2,333 at year end.
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