BETA

SOFTWARE FREEDOM LAW CENTER INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
SOFTWARE FREEDOM LAW CENTER INC (EIN 41-2165986)
Tax period
2015-02-01 to 2016-01-31
Filed
2016-12-08
IRS object ID
201613439349300116
Schema version
2015v2.1
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)
Return2016-12-08T10:42:52-06:00ReturnTs
Tax Period End2016-01-31TaxPeriodEndDt

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 Begin2015-02-01TaxPeriodBeginDt

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 Line11995 BROADWAY No 17 FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10023ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEBEN MOGLENPersonNm
Person TitlePRES & EXEC DIRECTORPersonTitleTxt
Phone2125800800PhoneNum
Signature2016-12-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMichele RosenbergPreparerPersonNm
PTINP01346138PTIN
Phone2125573900PhoneNum
Preparation2016-11-30PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerEBEN MOGLENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11995 BROADWAY No 17 FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10023ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,430,402GrossReceiptsAmt
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 Body4VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,130,673PYContributionsGrantsAmt
CY Contributions Grants$1,165,820CYContributionsGrantsAmt
PY Program Service Revenue$364,031PYProgramServiceRevenueAmt
CY Program Service Revenue$264,567CYProgramServiceRevenueAmt
PY Investment Income$15PYInvestmentIncomeAmt
CY Investment Income$15CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,494,719PYTotalRevenueAmt
CY Total Revenue$1,430,402CYTotalRevenueAmt
PY Grants And Similar Paid$96,308PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$114,708CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$829,576PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$747,408CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$38,739CYTotalFundraisingExpenseAmt
PY Other Expenses$610,002PYOtherExpensesAmt
CY Other Expenses$589,358CYOtherExpensesAmt
PY Total Expenses$1,535,886PYTotalExpensesAmt
CY Total Expenses$1,451,474CYTotalExpensesAmt
PY Revenues Less Expenses-$41,167PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$21,072CYRevenuesLessExpensesAmt
Total Assets BOY$154,059TotalAssetsBOYAmt
Total Assets EOY$126,195TotalAssetsEOYAmt
Total Liabilities BOY$187,905TotalLiabilitiesBOYAmt
Total Liabilities EOY$181,113TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$33,846NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$54,918NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDES LEGAL RESOURCES TO MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,169,430ExpenseAmt
Grant$114,708GrantAmt
Revenue$264,567RevenueAmt
DescSee Schedule ODesc
Total Program Service Expenses$1,169,430TotalProgramServiceExpensesAmt
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 Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
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
Employee12EmployeeCnt
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
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
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 Line11995 BROADWAY SUITE 1700AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10023ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
EBEN MOGLEN
PRES, EXEC DIR, & DEV DIR30.00Yes (X)Yes (X)$144,417$0$806
DIANE M PETERS
SECRETARY & DIRECTOR1.00Yes (X)$0$0$0
PHILIPPE AIGRAIN
DIRECTOR1.00Yes (X)$0$0$0
MARK WEBBINK
CHAIRMAN OF THE BOARD1.00Yes (X)$0$0$0
MISHI CHOUDHARY
SENIOR COUNSEL40.00$131,607$0$12,101Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$276,024TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$12,907TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$12,499GovernmentGrantsAmt
All Other Contributions$1,153,321AllOtherContributionsAmt
Total Contributions$1,165,820TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPAYMENT FOR SERVICESDesc
Business541100BusinessCd
Total Revenue Column$264,567TotalRevenueColumnAmt
Related Or Exempt Func Income$264,567RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$264,567TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15TotalRevenueColumnAmt
Exclusion$15ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,430,402TotalRevenueColumnAmt
Related Or Exempt Func Income$264,567RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$15ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$114,708TotalAmt
Program Services$114,708ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$146,807TotalAmt
Program Services$114,509ProgramServicesAmt
Management And General$14,681ManagementAndGeneralAmt
Fundraising$17,617FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$452,828TotalAmt
Program Services$351,572ProgramServicesAmt
Management And General$97,365ManagementAndGeneralAmt
Fundraising$3,891FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$102,839TotalAmt
Program Services$79,933ProgramServicesAmt
Management And General$19,297ManagementAndGeneralAmt
Fundraising$3,609FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$44,934TotalAmt
Program Services$34,926ProgramServicesAmt
Management And General$8,401ManagementAndGeneralAmt
Fundraising$1,607FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,745TotalAmt
Management And General$16,745ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$360TotalAmt
Program Services$280ProgramServicesAmt
Management And General$67ManagementAndGeneralAmt
Fundraising$13FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,546TotalAmt
Program Services$4,756ProgramServicesAmt
Management And General$663ManagementAndGeneralAmt
Fundraising$127FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$269,526TotalAmt
Program Services$209,495ProgramServicesAmt
Management And General$50,394ManagementAndGeneralAmt
Fundraising$9,637FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$144,309TotalAmt
Program Services$139,533ProgramServicesAmt
Management And General$4,056ManagementAndGeneralAmt
Fundraising$720FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,034TotalAmt
Program Services$4,690ProgramServicesAmt
Management And General$1,128ManagementAndGeneralAmt
Fundraising$216FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$24,705TotalAmt
Program Services$1,462ProgramServicesAmt
Management And General$23,176ManagementAndGeneralAmt
Fundraising$67FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CONSULTING AND OTHER$73,032$73,032
UTILITIES$13,325$10,358$2,491$476
MISCELLANEOUS$11,905$9,438$2,211$256
SERVER AND USER EXPENSE$11,431$10,749$572$110

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,440TotalAmt
Program Services$9,989ProgramServicesAmt
Management And General$2,058ManagementAndGeneralAmt
Fundraising$393FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,451,474TotalAmt
Program Services$1,169,430ProgramServicesAmt
Management And General$243,305ManagementAndGeneralAmt
Fundraising$38,739FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$10,905BOYAmt
EOY$8,454EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$81,694BOYAmt
EOY$63,065EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,949BOYAmt
EOY$3,199EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$353,087LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$341,393LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,728BOYAmt
EOY$11,694EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$154,059BOYAmt
EOY$126,195EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$76,244BOYAmt
EOY$79,784EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$111,661BOYAmt
EOY$101,329EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$187,905BOYAmt
EOY$181,113EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$33,846BOYAmt
EOY-$54,918EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$33,846BOYAmt
EOY-$54,918EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$154,059BOYAmt
EOY$126,195EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$21,072ReconcilationRevenueExpnssAmt
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$1,413,778CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,071,158CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,010,471CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,130,673CurrentTaxYearMinus1YearAmt
Current Tax Year$1,165,820CurrentTaxYearAmt
Total$5,791,900TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,413,778CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,071,158CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,010,471CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,130,673CurrentTaxYearMinus1YearAmt
Current Tax Year$1,165,820CurrentTaxYearAmt
Total$5,791,900TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$4,564,272SubstantialContributorsTotAmt
Public Support Total170$1,227,628PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$106CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15CurrentTaxYearMinus1YearAmt
Current Tax Year$15CurrentTaxYearAmt
Total$168TotalAmt
FieldValueIRS element (for citing)
Total Support$5,792,068TotalSupportAmt
Gross Receipts Rltd Activities$7,155,366GrossReceiptsRltdActivitiesAmt
Public Support CY1700.21190PublicSupportCY170Pct
Public Support PY1700.21900PublicSupportPY170Pct
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 21.19 percent of public support for 2015, 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 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 860 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

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$241,698OtherCostOrOtherBasisAmt
Depreciation$234,593DepreciationAmt
Book Value$7,105BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$111,389OtherCostOrOtherBasisAmt
Depreciation$106,800DepreciationAmt
Book Value$4,589BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$11,694TotalBookValueLandBuildingsAmt

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$101,329Amt
FieldValueIRS element (for citing)
Total Liability$101,329TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,430,402TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,430,402RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,430,402TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,451,474TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,451,474ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,451,474TotalExpensesPerForm990Amt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continutation Total Office0ContinutationTotalOfficeCnt
Continutation Total Employee0ContinutationTotalEmployeeCnt
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$114,708CashGrantAmt
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 SCHEUDLE F - PART I 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)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
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

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 1aFormAndLineReferenceDesc
ExplanationIN CASES OF EMPLOYEE RELOCATION FOR SFCL'S CONVENIENCE IN RECRUITMENT AND OPERATION, SFLC MAY PAY A TEMPORARY HOUSING ALLOWANCE, IN ADDITION TO ONE-TIME RELOCATION EXPENSES. SUCH HOUSING ALLOWANCE WILL REIMBURSE EXPENSES FOR LODGING AT THE PRIMARY WORK LOCATION FOR NO LONGER THAN ONE YEAR, UNLESS SPECIFICALLY AUTHORIZED FOR A FURTHER FIXED PERIOD BY RESOLUTION OF THE BOARD. SUCH AN ALLOWANCE QUALIFIES AS A WORKING CONDITION FRINGE BENEFIT AND IS NOT REQUIRED TO BE REPORTED ON SCHEDULE J.ExplanationTxt

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 COMMUNITY, INCLUDING RESPONDING TO REQUESTS FOR ASSISTANCE WITH, AND INFORMATION ABOUT, LEGAL ISSUES IMPACTING FREE AND OPEN SOURCE SOFTWARE DEVELOPMENT,PUBLISHING FREELY AVAILABLE MATERIAL REGARDING ISSUES THAT CONCERN THE FREE AND OPEN SOURCE SOFTWARE 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 FREE AND OPEN SOURCE SOFTWARE 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 OVER 40,000 VIEWS ON YOUTUBE.COM, AND HIS SPEECH ON "INNOVATION UNDER AUSTERITY" HAS BEEN WATCHED APPROXIMATELY 20,000 TIMES ON YOUTUBE.COM. MORE RECENTLY, EBEN MOGLEN'S 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 SCHNEIDER 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 FREE AND OPEN SOURCE SOFTWARE PROJECTS THAT IN THIS PERIOD WERE ASSISTED BY SFLC WITH LICENSING, COPYRIGHT, TRADEMARK, PATENT, 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 2015 FISCAL YEAR, SFLC: HELD ITS ELEVENTH ANNIVERSARY FULL-DAY FREE SOFTWARE LAW CONFERENCE AT COLUMBIA LAW SCHOOL ON OCTOBER 30, 2015. PRESENTATIONS ON GPL COMPLIANCE, TRADEMARK POLICIES FOR FREE SOFTWARE PROJECTS, A NEW APPROACH TO FISCAL SPONSORSHIP ORGANIZATIONAL STRUCTURE WERE PRESENTED IN PANELS AND LECTURES, AND THE FREEDOMBOX PRIVACY APPLIANCE PROJECT DEMONSTRATED ITS SOFTWARE RUNNING ON A VARIETY OF SINGLE-BOARD COMPUTERS. THE CONFERENCE FOOTAGE HAS BEEN VIEWED OR DOWNLOADED MORE THAN 50,000 TIMES ON SFLC'S AND PROFESSOR MOGLEN'S WEBSITE; UPDATED OUR GPL COMPLIANCE GUIDE, SECOND EDITION WITH NEWLY WRITTEN MATERIAL CONCERNING RECENT LEGAL DEVELOPMENTS. THE GUIDE HAS SINCE BEEN TRANSLATED AND PUBLISHED IN CHINESE AND KOREAN; PUBLICIZED OUR NEW TECHNIQUES AND DESIGNS FOR FOSS PROJECT ORGANIZATIONS AND FISCAL SPONSORS TO RECEIVE 501(C)(3) DETERMINATIONS FOR THE BENEFIT OF THE COMMUNITY AT LARGE; PUBLISHED ADVICE CONCERNING THE TRANS-PACIFIC PARTNERSHIP TRADE AGREEMENT (KNOWN UNIVERSALLY AS THE TPP) AND ITS CONSEQUENCES FOR FREE SOFTWARE AND OPEN SOURCE LICENSING, DISTRIBUTION, OR GOVERNMENT ACQUISITION. SOFTWARE FREEDOM LAW CENTER (SFLC) SUBMITTED A COMMENT WITH THE UNITED STATES FEDERAL COMMUNICATIONS COMMISSION, NOTICE OF PROPOSED RULE MAKING, ET DOCKET NO. 15-170, WHICH HAS PROPOSED A NUMBER OF REVISIONS TO ITS RULES AND REGULATIONS CONCERNING APPROVAL OF WIRELESS DEVICES; ENGAGED IN DISCUSSION OF INNOVATION POLICY AND NETWORK NEUTRALITY WITH THE GOVERNMENT OF INDIA, WHILE ENGAGING WITH MULTI-NATIONAL SOFTWARE AND SERVICES PRODUCERS HEADQUARTERED IN INDIA TO HIGHLIGHT THE TECHNOLOGY AND THE GOVERNANCE OF THE NET; PARTICIPATED IN PUBLIC EDUCATION AND POLICY-FORMATION DISCUSSIONS AROUND THE WORLD ON THE ROLE OF FOSS IN NETWORK TRUST AND CYBER-SECURITY IN _INTER ALIA_ THE US, THE PHILIPPINES, THE NETHERLANDS, FRANCE, BRAZIL, HONG KONG AND INDIA.
Form 990, Part VI, Section B, line 11FORM 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 Line11995 BROADWAY - SUITE 1700AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10023ZIPCd
FieldValueIRS element (for citing)
EIN412165986EIN
Primary ActivitiesLEGAL SVCS.PrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
End Of Year Assets$5,386EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1SFLCBusinessNameLine1Txt

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