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SOFTWARE FREEDOM LAW CENTER INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
SOFTWARE FREEDOM LAW CENTER INC (EIN 41-2165986)
Tax period
2017-02-01 to 2018-01-31
Filed
2018-10-29
IRS object ID
201823029349300647
Schema version
2017v2.3
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-10-29T10:55:55-05:00ReturnTs
Tax Period End2018-01-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN132620561PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CORNICK GARBER & SANDLER LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1825 THIRD AVENUEAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10022ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-02-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN412165986EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOFTWARE FREEDOM LAW CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOFTBusinessNameControlTxt
Phone2125800800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 250874AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10025ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEBEN MOGLENPersonNm
Person TitlePRES & EXEC DIRECTORPersonTitleTxt
Phone2125800800PhoneNum
Signature2018-07-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELE ROSENBERGPreparerPersonNm
PTINP01346138PTIN
Phone2125573900PhoneNum
Preparation2018-07-16PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address108.170.79.34IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-08-31IPDt
IP Tm13:21:29IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id7348921E07C7DE0C2DAAA358FADB138D5326E54EAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerEBEN MOGLENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 250874AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10025ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,237,816GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SOFTWAREFREEDOM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionPROVIDES LEGAL RESOURCES TO MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,080,126PYContributionsGrantsAmt
CY Contributions Grants$822,972CYContributionsGrantsAmt
PY Program Service Revenue$387,100PYProgramServiceRevenueAmt
CY Program Service Revenue$414,800CYProgramServiceRevenueAmt
PY Investment Income$15PYInvestmentIncomeAmt
CY Investment Income$44CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,467,241PYTotalRevenueAmt
CY Total Revenue$1,237,816CYTotalRevenueAmt
PY Grants And Similar Paid$114,134PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$69,251CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$755,434PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$789,826CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$40,387CYTotalFundraisingExpenseAmt
PY Other Expenses$468,680PYOtherExpensesAmt
CY Other Expenses$500,247CYOtherExpensesAmt
PY Total Expenses$1,338,248PYTotalExpensesAmt
CY Total Expenses$1,359,324CYTotalExpensesAmt
PY Revenues Less Expenses$128,993PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$121,508CYRevenuesLessExpensesAmt
Total Assets BOY$355,417TotalAssetsBOYAmt
Total Assets EOY$382,924TotalAssetsEOYAmt
Total Liabilities BOY$281,342TotalLiabilitiesBOYAmt
Total Liabilities EOY$430,357TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$74,075NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$47,433NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE LEGAL RESOURCES TO MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,065,578ExpenseAmt
Grant$69,251GrantAmt
Revenue$414,800RevenueAmt
DescSEE SCHEDULE ODesc
Total Program Service Expenses$1,065,578TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee7EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTANISHA MADRIDPersonNm
Phone2125800800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 250874AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10025ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
EBEN MOGLEN
PRES, EXEC DIR, & CHAIRMAN30.00Yes (X)Yes (X)$144,000$0$806
DIANE M PETERS
SECRETARY & DIRECTOR1.00Yes (X)$0$0$0
DANIEL WEITZNER
DIRECTOR1.00Yes (X)$0$0$0
MISHI CHOUDHARY
SENIOR COUNSEL40.00$168,000$0$13,299Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$312,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,105TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$822,972AllOtherContributionsAmt
Total Contributions$822,972TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPAYMENT FOR SERVICESDesc
Business541100BusinessCd
Total Revenue Column$414,800TotalRevenueColumnAmt
Related Or Exempt Func Income$414,800RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$414,800TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$44TotalRevenueColumnAmt
Exclusion$44ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,237,816TotalRevenueColumnAmt
Related Or Exempt Func Income$414,800RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$44ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$69,251TotalAmt
Program Services$69,251ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$326,106TotalAmt
Program Services$290,622ProgramServicesAmt
Management And General$16,294ManagementAndGeneralAmt
Fundraising$19,190FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$288,650TotalAmt
Program Services$185,248ProgramServicesAmt
Management And General$100,578ManagementAndGeneralAmt
Fundraising$2,824FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$131,048TotalAmt
Program Services$98,035ProgramServicesAmt
Management And General$27,979ManagementAndGeneralAmt
Fundraising$5,034FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$44,022TotalAmt
Program Services$33,874ProgramServicesAmt
Management And General$8,551ManagementAndGeneralAmt
Fundraising$1,597FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,675TotalAmt
Management And General$15,675ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,903TotalAmt
Program Services$3,317ProgramServicesAmt
Management And General$494ManagementAndGeneralAmt
Fundraising$92FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$271,805TotalAmt
Program Services$209,157ProgramServicesAmt
Management And General$52,790ManagementAndGeneralAmt
Fundraising$9,858FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$76,490TotalAmt
Program Services$74,194ProgramServicesAmt
Management And General$1,973ManagementAndGeneralAmt
Fundraising$323FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$9,936TotalAmt
Program Services$7,646ProgramServicesAmt
Management And General$1,930ManagementAndGeneralAmt
Fundraising$360FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,368TotalAmt
Program Services$2,590ProgramServicesAmt
Management And General$655ManagementAndGeneralAmt
Fundraising$123FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,373TotalAmt
Program Services$1,444ProgramServicesAmt
Management And General$19,861ManagementAndGeneralAmt
Fundraising$68FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CONSULTING AND OTHER$55,538$55,538
UTILITIES$13,325$10,254$2,588$483
SERVER AND USER EXPENSE$8,429$7,890$454$85
MISCELLANEOUS$7,978$5,902$2,011$65

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,427TotalAmt
Program Services$10,616ProgramServicesAmt
Management And General$1,526ManagementAndGeneralAmt
Fundraising$285FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,359,324TotalAmt
Program Services$1,065,578ProgramServicesAmt
Management And General$253,359ManagementAndGeneralAmt
Fundraising$40,387FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$7,946BOYAmt
EOY$7,213EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$97,661BOYAmt
EOY$78,826EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$200,000BOYAmt
EOY$250,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,459BOYAmt
EOY$2,902EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$353,087LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$348,887LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,568BOYAmt
EOY$4,200EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$39,783BOYAmt
EOY$39,783EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$355,417BOYAmt
EOY$382,924EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$78,812BOYAmt
EOY$82,424EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$17,400BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$100,000BOYAmt
EOY$285,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$85,130BOYAmt
EOY$62,933EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$281,342BOYAmt
EOY$430,357EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$74,075BOYAmt
EOY-$47,433EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$74,075BOYAmt
EOY-$47,433EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$355,417BOYAmt
EOY$382,924EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$121,508ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,010,471CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,130,673CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,165,820CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,080,126CurrentTaxYearMinus1YearAmt
Current Tax Year$822,972CurrentTaxYearAmt
Total$5,210,062TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,010,471CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,130,673CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,165,820CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,080,126CurrentTaxYearMinus1YearAmt
Current Tax Year$822,972CurrentTaxYearAmt
Total$5,210,062TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$4,206,282SubstantialContributorsTotAmt
Public Support Total170$1,003,780PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15CurrentTaxYearMinus1YearAmt
Current Tax Year$44CurrentTaxYearAmt
Total$103TotalAmt
FieldValueIRS element (for citing)
Total Support$5,210,165TotalSupportAmt
Gross Receipts Rltd Activities$7,191,282GrossReceiptsRltdActivitiesAmt
Public Support CY1700.19270PublicSupportCY170Pct
Public Support PY1700.17490PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances TestTHE SOFTWARE FREEDOM LAW CENTER ("SFLC") QUALIFIES AS A PUBLICLY SUPPORTED CHARITY UNDER SECTIONS 170(B)(1)(A)(VI) AND 509(A)(1)OF THE INTERNAL REVENUE CODE. SFLC'S MISSION IS TO REPRESENT, PRO BONO PUBLICO, THOSE WHOSE RELATION TO FREE AND OPEN SOURCE SOFTWARE GENERATES NO REVENUE STREAM FROM WHICH TRADITIONAL LEGAL REPRESENTATION AND COUNSEL CAN BE PAID. SFLC SATISFIES THE DEFINITION OF AN ORGANIZATION REFERRED TO IN SECTION 170(C)(2)(B) OF THE CODE BECAUSE IT IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE CHARITABLE PURPOSE OF CARRYING OUT ITS MISSION.FURTHER, SFLC NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC UNDER THE REQUIREMENTS OF THE FACTS AND CIRCUMSTANCES TEST OF REG. SEC. 1.170A-9T(F)(3).AS SHOWN IN PART II, SECTION C, SFLC RECEIVED 19.27 PERCENT OF PUBLIC SUPPORT FOR 2017, AND HAS RECEIVED GREATER THAN TEN PERCENT PUBLIC SUPPORT FOR EACH TAXABLE YEAR OF ITS EXISTENCE. SFLC IS ENABLED IN LARGE PART TO CARRY OUT ITS PUBLIC-FACING MISSION BY VOLUNTARY DONATIONS PROVIDED BY COMMERCIAL PARTIES WHO BENEFIT FROM FREE AND OPEN SOURCE SOFTWARE IN THEIR BUSINESSES, AND WHO APPRECIATE THAT ALL PARTIES ARE BETTER OFF WHEN THE PEOPLE WHO MAKE THE SOFTWARE CAN MAKE IT SAFELY. THESE DONATIONS DO NOT UNDULY INFLUENCE SFLC. IN FACT, MANY OF SFLC'S LARGE DONORS DIRECTLY COMPETE WITH ONE ANOTHER. IN ADDITION TO THIS SUPPORT, SFLC ALSO RECEIVES DONATIONS FROM INDIVIDUALS AND GRANT MAKING ORGANIZATIONS.SINCE ITS INCEPTION IN 2005, SFLC HAS ACTIVELY SOUGHT AND RECEIVED SUPPORT FROM THE PUBLIC AND THE COMMUNITY WHICH IT SERVES NON PROFIT MAKERS AND DISTRIBUTORS OF FREE AND OPEN SOURCE SOFTWARE.SFLC CURRENTLY REPRESENTS MANY OF THE MOST IMPORTANT AND WELL-ESTABLISHED FREE AND OPEN SOURCE SOFTWARE PROJECTS. SFLC'S ACTIVITIES WHICH MOSTLY INVOLVE ADVISING, COUNSELING, AND REPRESENTING CLIENTS IN FURTHERANCE OF ITS MISSION, ATTRACT SUPPORT FROM THE GENERAL PUBLIC, MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY, AND OTHER ORGANIZATIONS.AS SET FORTH IN REG. SEC. 1.170A-9T(F)(3)(II), SFLC MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR THE SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY WHICH IT SERVES. SINCE ITS INCEPTION, SFLC HAS RECEIVED 967 DONATIONS FROM INDIVIDUALS, THE VAST MAJORITY OF WHICH ARE UNDER $500. SFLC HAS ASKED FOR THESE DONATIONS ON ITS WEBSITE AND IN ITS EDUCATIONAL MATERIALS THAT ARE FREELY DISTRIBUTED FOR USE BY THE PUBLIC. TO INCREASE ITS PUBLIC SUPPORT TEST RATIOS, SFLC HAS ALSO SENT OUT ANNUAL APPEAL LETTERS TO A BROAD AUDIENCE.SFLC IS GOVERNED BY A BOARD OF DIRECTORS COMPRISED OF EXPERTS AND LEADERS IN THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY WHO REPRESENT A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITY. ALL OF THE DIRECTORS THAT HAVE SERVED ON SFLC'S BOARD HAVE BEEN INDEPENDENT AND NOT AFFILIATED WITH ITS DONORS. ALL SFLC'S CURRENT DIRECTORS HAVE EITHER ACADEMIC OR NONPROFIT AFFILIATIONS AND FORMER DIRECTORS HAVE GONE ON TO TAKE GOVERNMENT AND ACADEMIC POSITIONS.SFLC IS THE ONLY ORGANIZATION OF ITS KIND IN THE WORLD, DEDICATED TO PROVIDING FREE LEGAL COUNSEL AND REPRESENTATION TO INDIVIDUALS AND NON-PROFIT MAKERS AND DISTRIBUTORS OF FREE AND OPEN SOURCE SOFTWARE.SFLC PROVIDES ENHANCED LONG-TERM LEGAL STABILITY TO THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY BY CONTINUING TO SUPPORT THE MORE THAN 50 KEY FREE AND OPEN SOURCE SOFTWARE PROJECTS THAT HAVE COME TO RELY ON ITS LICENSING, COPYRIGHT, TRADEMARK, NONPROFIT CORPORATE AND TAX LEGAL ADVICE. MANY OF SFLC'S CLIENTS ARE ALSO INCORPORATED AS NONPROFITS AND RECOGNIZED AS 501(C)(3) ORGANIZATIONS IN THEIR OWN RIGHT, WHILE OTHERS ARE SMALL, UNINCORPORATED VOLUNTEER ENTITIES WITHOUT REVENUE.FactsAndCircumstancesTestTxt

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$63,539OtherCostOrOtherBasisAmt
Depreciation$62,311DepreciationAmt
Book Value$1,228BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$289,548OtherCostOrOtherBasisAmt
Depreciation$286,576DepreciationAmt
Book Value$2,972BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,200TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescSECURITY DEPOSITSDesc
Book Value$39,783BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$39,783TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED RENT LIABILITYDesc
Amt$62,933Amt
FieldValueIRS element (for citing)
Total Liability$62,933TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,237,816TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,237,816RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,237,816TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,359,324TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,359,324ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,359,324TotalExpensesPerForm990Amt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$0SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$0TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionSOUTH ASIARegionTxt
Purpose Of GrantPROMOTE FREE OPEN SOFTWAREPurposeOfGrantTxt
Cash Grant$69,251CashGrantAmt
Manner Of Cash DisbursementCHECKMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE F PART 1FormAndLineReferenceDesc
ExplanationSOFTWARE FREEDOM LAW CENTER - INDIA SOFTWARE FREEDOM LAW CENTER ENSURES THAT ALL FUNDS TRANSFERRED TO SOFTWARE FREEDOM LAW CENTER - INDIA ARE USED IN CONNECTION WITH SOFTWARE FREEDOM LAW CENTER'S MISSION TO PROMOTE AND SUPPORT FREE AND OPEN SOFTWARE THROUGH ONGOING COMMUNICATION AND REPORTING. SOFTWARE FREEDOM LAW CENTER WILL NOT TRANSFER FUNDS TO SOFTWARE FREEDOM LAW CENTER - INDIA FOR ANY OTHER PURPOSE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMISHI CHOUDHARYPersonNm
TitleSENIOR COUNSELTitleTxt
Base Compensation Filing Org$168,000BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$13,299NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$181,299TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonEBEN MOGLENPersonNm
Relationship With OrgEXECUTIVE DIRECTORRelationshipWithOrgTxt
Loan PurposeTO ADDRESS SHORT TERM FUNDING DEFICITLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$285,000OriginalPrincipalAmt
Balance Due$285,000BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$285,000TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III - PROGRAM SERVICES, LINE 4AIN ADDITION TO ITS CLIENTS, SFLC ALSO PROVIDES SIGNIFICANT SERVICE TO THE GENERAL FREE AND OPEN SOURCE SOFTWARE ("FOSS") COMMUNITY, INCLUDING RESPONDING TO REQUESTS FOR ASSISTANCE WITH, AND INFORMATION ABOUT, LEGAL ISSUES IMPACTING FOSS DEVELOPMENT, PUBLISHING FREELY AVAILABLE MATERIAL REGARDING ISSUES THAT CONCERN THE FOSS COMMUNITY AND MAKING NUMEROUS PUBLIC PRESENTATIONS AND OFFERING CONSULTING TO THE PUBLIC AND TRAINING TO ATTORNEYS INVOLVED WITH OR INTERESTED IN A WIDE RANGE OF TOPICS RELATED TO FOSS LEGAL ISSUES. THE MATERIALS THAT SFLC PROVIDES ARE CREATED FOR EVERYONE, NOT FOR A SMALL DONOR BASE. FOR EXAMPLE, EBEN MOGLEN'S "FREEDOM IN THE CLOUD" SPEECH HAS HAD NEARLY 44,000 VIEWS ON YOUTUBE.COM, AND HIS SERIES OF PUBLIC TALKS ON "SNOWDEN AND THE FUTURE" HAS HAD OVER 150,000 UNIQUE VISITORS ONLINE, WITH EACH OF THE 4 VIDEOS OF THE TALKS RECEIVING 30,000-40,000 VIEWS. THE FOLLOW-UP TECHNICAL SYMPOSIUM WITH BRUCE SCHNEIER SIMILARLY RECEIVED APPROXIMATELY 30,000 VIEWS. THE PUBLICATION OF THESE LECTURES BY THE GUARDIAN REACHED MILLIONS OF THAT NEWSPAPER'S READERS. SFLC'S CLIENT LIST INCLUDES OVER 50 FOSS PROJECTS THAT IN THIS PERIOD WERE ASSISTED BY SFLC WITH LICENSING, COPYRIGHT, TRADEMARK, PATENT, EXPORT CONTROL COMPLIANCE, NONPROFIT CORPORATE AND TAX LEGAL ADVICE. IN ADDITION TO ITS CLIENTS, SFLC ALSO PROVIDES SIGNIFICANT SERVICE TO THE GENERAL FOSS COMMUNITY, INCLUDING RESPONDING TO REQUESTS FOR ASSISTANCE WITH AND INFORMATION ABOUT LEGAL ISSUES IMPACTING FOSS DEVELOPMENT, PUBLISHING MATERIAL REGARDING ISSUES THAT CONCERN THE FOSS COMMUNITY AND MAKING NUMEROUS PUBLIC REPRESENTATIONS ON A WIDE RANGE OF TOPICS RELATING TO FOSS LEGAL ISSUES. SPECIFICALLY, DURING THE 2017 FISCAL YEAR, SFLC: HELD ITS THIRTEENTH ANNIVERSARY FULL-DAY FOSS LAW CONFERENCE AT COLUMBIA LAW SCHOOL FEATURING DISCUSSION OF FOSS AND FINTECH, FOSS LICENSING REGIMES FOR REDUCING LEGAL UNCERTAINTY, AND OTHER PUBLIC POLICY ISSUES RELATING TO FREE AND OPEN SOURCE SOFTWARE. PARTICIPATED IN DISCUSSIONS WITH THE INDIAN GOVERNMENT AND THE EUROPEAN COMMISSION CONCERNING IDENTITY MANAGEMENT, DATA PROTECTION, AND INTERNET PRIVACY. PRODUCED DISCUSSION PAPERS, OPINION PIECES AND PRESENTATIONS ADDRESSED TO THE FOSS COMMUNITY AND THE PUBLIC AT LARGE ON ISSUES SUCH AS LICENSING TERMS ON THE LINUX KERNEL, PARTIAL AND STRONG COPYLEFT, PATENTS AND OPEN SOURCE SOFTWARE; PARTICIPATED IN U.S. AND INTERNATIONAL LEGAL AND LICENSING WORKSHOPS WITH THE PURPOSE OF ADVANCING STATE OF THE ART LEGAL AND TECHNICAL KNOWLEDGE ON TOPICS INCLUDING LICENSE COMPLIANCE, PATENT MANAGEMENT, PROJECT GOVERNANCE AND CORPORATE RESPONSIBILITY.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. THE RETURN IS REVIEWED BY THE BOARD IN A BOARD MEETING HELD BY TELEPHONE.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY ADOPTED BY THE BOARD OF DIRECTORS REQUIRES ANNUAL WRITTEN AFFIRMATION OF COMPLIANCE WITH THE POLICY BY EACH BOARD MEMBER.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AT A BOARD OF DIRECTORS MEETING AT WHICH THE EXECUTIVE DIRECTOR IS NOT PRESENT. THE DIRECTORS CONSIDER COMPARABILITY DATA, INCLUDING SALARIES REPORTED ON FORMS 990 FILED BY OTHER NON-PROFIT ORGANIZATIONS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST.
PART VI, SECTION B - POLICIES - ITEM 15BTHE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS SET BY THE BOARD OF DIRECTORS.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1MOGLEN RAVICHER LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 250874AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10025ZIPCd
FieldValueIRS element (for citing)
EIN412165986EIN
Primary ActivitiesLEGAL SVCS.PrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
End Of Year Assets$17,753EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1SFLCBusinessNameLine1Txt

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