OPENAI INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- OPENAI INC (EIN 81-0861541)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202513219349328476
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T20:25:56-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 371420474 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fontanello Duffield & Otake LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 Pine Street Suite 1750 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810861541 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OpenAI Foundation fka OpenAI Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPEN | BusinessNameControlTxt |
| Phone | 4158799686 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1455 3rd St | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94158 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sam Altman | PersonNm |
| Person Title | Dir/Pres/CEO | PersonTitleTxt |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Antonio Tellez Jr | PreparerPersonNm |
| PTIN | P01716904 | PTIN |
| Phone | 4159830200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Principal Officer | Sam Altman | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1455 3rd St | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94158 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $691,271 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | openai.com/foundation | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $5,023,159 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,433 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $340,089 | PYInvestmentIncomeAmt |
| CY Investment Income | $686,838 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,363,248 | PYTotalRevenueAmt |
| CY Total Revenue | $691,271 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,641,712 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,610,333 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $14,076 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $225,134 | PYOtherExpensesAmt |
| CY Other Expenses | $150,899 | CYOtherExpensesAmt |
| PY Total Expenses | $2,866,846 | PYTotalExpensesAmt |
| CY Total Expenses | $7,775,308 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,496,402 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,084,037 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,678,253 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,665,036 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,545,913 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $616,733 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,132,340 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,048,303 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $7,672,066 | ExpenseAmt |
| Grant | $7,610,333 | GrantAmt |
| Desc | Since its founding, the Organization has undertaken a wide range of charitable initiatives, such as sponsoring a comprehensive basic income study, supporting economic impact research, and experimenting with education-centered programs like OpenAI Foundation Scholars. The Organizations efforts also included supporting a number of other public charities focused on AI research, safety, and economic impact. In 2024, among other grant initiatives, the Organization supported a number of AI alignment research, AI safety research, and economic empowerment initiatives. The Organization is the governing body for all of OpenAI Foundation and holds an interest in OpenAI Foundations operating entities. Each of the Organizations related organizations is legally bound to pursue the Organizations mission. Through its control of the OpenAI for-profit entities, additional milestones were accomplished in 2024 including: 1. In furtherance of its research initiatives and taking steps towards safe deployment of powerful model capabilities, OpenAI shared early research progress for Soraa long-duration, high-fidelity text-to-video model. In parallel, the model was made available to domain experts in areas like misinformation, hateful content, and bias to provide valuable testing, and OpenAI engaged with policymakers, educators and artists around the world to understand their concerns and to identify positive use cases for this new technology.2. Recognizing the importance of building general-purpose artificial intelligence that safely benefits humanity as AI models reach new levels of capabilities, the Organization formed the independent Safety and Security Committee (SSC) in May, 2024, currently chaired by director Zico Kolter, to oversee critical safety and security measures related to model development and deployment. Over a period of 90 days, the SSC developed recommendations across five key areas ranging from independent governance, security enhancement, transparency, collaboration, and unifying safety frameworks, which the Organization and its related entities adopted. 3. Continuing its commitment to make the benefit of artificial intelligence widely available and broadly beneficial, OpenAI made available for free the OpenAI o1-mini model, a faster, cheaper reasoning model that is particularly effective at coding, making it a powerful, cost-effective model for developers around the world.4. As part of exploring how AI benefits the scientific community, OpenAI and Los Alamos National Laboratory (LANL) one of the United States leading national laboratories announced a partnership to study how artificial intelligence can be used safely by scientists in laboratory settings to advance bioscientific research.5. As part of ongoing alignment and safety research, OpenAI introduced deliberative alignmenta training paradigm that directly teaches reasoning LLMs the text of human-written and interpretable safety specifications. In addition, OpenAI shared two papers on red teaminga white paper detailing how we engage external red teamers to test our frontier models, and a research study that introduces a new method for automated red teaming.These contributions to the advancement of AI technology, along with the continuous study on the broader benefits and impacts of AI, are critical steps in moving the Organization towards the development of safe, effective, and productive general-purpose artificial intelligence that benefits all humanity. | Desc |
| Total Program Service Expenses | $7,672,066 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DE | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sam Altman | PersonNm |
| Phone | 4158799686 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1455 3rd St | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94158 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Gregory Brockman | |||||||
| Dir/Pres (Former) | 0.00 | 40.00 | $0 | $240,176 | $24,013 | ||
| Chris Clark | |||||||
| Treas/Sec | 10.00 | 30.00 | $12,933 | $166,484 | $36,604 | Yes (X) | |
| Lawrence Summers | |||||||
| Director | 5.00 | 0.00 | $0 | $143,702 | $0 | Yes (X) | |
| Adam D'Angelo | |||||||
| Director | 5.00 | 0.00 | $0 | $140,000 | $0 | Yes (X) | |
| Susan Desmond-Hellmann | |||||||
| Director | 5.00 | 0.00 | $0 | $140,000 | $0 | Yes (X) | |
| Bret Taylor | |||||||
| Director | 5.00 | 0.00 | $0 | $140,000 | $0 | Yes (X) | |
| Nicole Seligman | |||||||
| Director | 5.00 | 0.00 | $0 | $127,500 | $0 | Yes (X) | |
| Fidji Simo | |||||||
| Director | 5.00 | 0.00 | $0 | $127,500 | $0 | Yes (X) | |
| Ilya Sutskever | |||||||
| Director (Former) | 0.00 | 5.00 | $0 | $108,149 | $11,389 | ||
| Sam Altman | |||||||
| Dir/Pres/CEO | 5.00 | 35.00 | $0 | $65,638 | $48,036 | Yes (X) | Yes (X) |
| Paul Nakasone | |||||||
| Director | 5.00 | 0.00 | $0 | $99,030 | $0 | Yes (X) | |
| Zico Kolter | |||||||
| Director | 5.00 | 0.00 | $0 | $53,494 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $12,933 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,551,673 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $120,042 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $4,433 | AllOtherContributionsAmt |
| Total Contributions | $4,433 | TotalContributionsAmt |
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $686,838 | TotalRevenueColumnAmt |
| Exclusion | $686,838 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $691,271 | TotalRevenueColumnAmt |
| Exclusion | $686,838 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,610,333 | TotalAmt |
| Program Services | $7,610,333 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,933 | TotalAmt |
| Program Services | $12,933 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,143 | TotalAmt |
| Management And General | $1,143 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,163 | TotalAmt |
| Management And General | $75,163 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,800 | TotalAmt |
| Program Services | $3,800 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,000 | TotalAmt |
| Program Services | $45,000 | ProgramServicesAmt |
| Management And General | $2,000 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| Bank Fees | $15,250 | $15,250 |
| Equipment Expenses | $9,686 | $9,686 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,775,308 | TotalAmt |
| Program Services | $7,672,066 | ProgramServicesAmt |
| Management And General | $103,242 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,742,381 | BOYAmt |
| EOY | $14,088,973 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,732 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,142 | BOYAmt |
| EOY | $233,142 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,608,998 | BOYAmt |
| EOY | $342,921 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,678,253 | BOYAmt |
| EOY | $14,665,036 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,545,913 | BOYAmt |
| EOY | $571,971 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $44,762 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,545,913 | BOYAmt |
| EOY | $616,733 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,132,340 | BOYAmt |
| EOY | $14,048,303 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,132,340 | BOYAmt |
| EOY | $14,048,303 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,678,253 | BOYAmt |
| EOY | $14,665,036 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$7,084,037 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,661,461 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,066 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,023,159 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,433 | CurrentTaxYearAmt |
| Total | $7,693,730 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,661,461 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,066 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,023,159 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,433 | CurrentTaxYearAmt |
| Total | $7,693,730 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,693,730 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $96,633 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,662 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,874 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $340,089 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $686,838 | CurrentTaxYearAmt |
| Total | $1,175,096 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,868,826 | TotalSupportAmt |
| Public Support CY170 | 0.86750 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98780 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed Section4955 Tax | false | Form4720FiledSection4955TaxInd |
| Correction Made | false | CorrectionMadeInd |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $7,775,308 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $7,775,308 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $538,765 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $134,691 | FilingOrganizationsTotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed | false | Form4720FiledInd |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $213,956 | CurrentYearMinus3Amt |
| Current Year Minus2 | $204,415 | CurrentYearMinus2Amt |
| Current Year Minus1 | $293,166 | CurrentYearMinus1Amt |
| Current Year | $538,765 | CurrentYearAmt |
| Total | $1,250,302 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,875,453 | LobbyingCeilingAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $53,489 | CurrentYearMinus3Amt |
| Current Year Minus2 | $51,104 | CurrentYearMinus2Amt |
| Current Year Minus1 | $73,292 | CurrentYearMinus1Amt |
| Current Year | $134,691 | CurrentYearAmt |
| Total | $312,576 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $468,864 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due to Affiliate | Desc |
| Amt | $44,762 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $44,762 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | There is no provision for federal or state taxes on income since the Organization is a tax-exempt entity under Internal Revenue Codes 501(c)(3) and California Revenue and Taxation Code 23701(d). The Organization has evaluated its current tax position and has concluded that as of December 31, 2024, the Organization does not have any uncertain tax positions for which a reserve would be necessary and no unrelated business taxable income arising from its activities. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (22 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| Benefits Data Trust | ||||||||
| 1500 Market St 2800 | Philadelphia | PA | 19102 | 203455598 | 501(c)(3) | $100,000 | $0 | OpenAI Economic Opportunity Prize |
| Carnegie Mellon University | ||||||||
| 5000 Forbes Avenue | Pittsburgh | PA | 15213 | 250969449 | 501(c)(3) | $950,000 | $0 | Superalignment Research Grant |
| Center for AI Safety Inc | ||||||||
| 555 Montgomery St Ste 1501 | San Francisco | CA | 94111 | 881751310 | 501(c)(3) | $333,333 | $0 | Research to ensure AI Safety |
| Cornell University | ||||||||
| 341 Pine Tree Road | Ithaca | NY | 14850 | 150532082 | 501(c)(3) | $150,000 | $0 | Superalignment Research Grant |
| Digital Green Foundation | ||||||||
| 2443 Fillmore St 380-6502 | San Francisco | CA | 94115 | 262418959 | 501(c)(3) | $100,000 | $0 | AI Small Scale Farming |
| EleutherAI | ||||||||
| 839 Kennedy St NW Apt 201 | Washington | DC | 20011 | 922215190 | 501(c)(3) | $250,000 | $0 | Superalignment Research Grant |
| Harvard University | ||||||||
| 1033 Massachusetts Ave | Cambridge | MA | 02138 | 042103580 | 501(c)(3) | $518,000 | $0 | Superalignment Research Grant |
| Khan Academy Inc | ||||||||
| 1200 Villa St Suite 200 | Mountain View | CA | 94041 | 261544963 | 501(c)(3) | $100,000 | $0 | Khanmigo for School Districts |
| Meridian Prime Inc | ||||||||
| 68 3rd Street Suite 30 | Brooklyn | NY | 11231 | 873119171 | 501(c)(3) | $1,000,000 | $0 | AI Safety Fund |
| Operation Hope Inc | ||||||||
| 707 Wilshire Blvd | Los Angeles | CA | 90017 | 954378084 | 501(c)(3) | $500,000 | $0 | Research AI Economic Opportunity |
| Princeton University | ||||||||
| New South 5th Floor | Princeton | NJ | 08544 | 210634501 | 501(c)(3) | $420,000 | $0 | Superalignment Research Grant |
| Recidiviz Inc | ||||||||
| 1322 Webster St Suite 402 | Oakland | CA | 94612 | 852039256 | 501(c)(3) | $50,000 | $0 | OpenAI Foundation Day Grant |
| Stanford University | ||||||||
| 485 Broadway Mail Code 8838 | Redwood City | CA | 94063 | 941156365 | 501(c)(3) | $524,000 | $0 | Superalignment Research Grant |
| Toyota Technological Inst | ||||||||
| 6045 S Kenwood Ave | Chicago | IL | 60637 | 364479457 | 501(c)(3) | $230,000 | $0 | Superalignment Research Grant |
| Turnio PBC | ||||||||
| 3900 E Mexico Ave | Denver | CO | 80210 | NC | $500,000 | $0 | LLMs for Education/Health/Economics | |
| UC Berkeley | ||||||||
| 1995 University Ave | Berkeley | CA | 94704 | 946002123 | 501(c)(3) | $950,000 | $0 | Superalignment Research Grant |
| University of Michigan | ||||||||
| 500 S State St | Ann Arbor | MI | 48109 | 386006309 | 501(c)(3) | $102,000 | $0 | Superalignment Research Grant |
| University of Michigan | ||||||||
| 500 S State St | Ann Arbor | MI | 48109 | 386006309 | 501(c)(3) | $170,000 | $0 | Superalignment Research Grant |
| University of Pennsylvania | ||||||||
| 3451 Walnut Street | Philadelphia | PA | 19104 | 231352685 | 501(c)(3) | $150,000 | $0 | Superalignment Research Grant |
| University of Texas at Austin | ||||||||
| 110 Inner Campus Dr K5300 | Austin | TX | 78712 | 746000203 | 501(c)(3) | $180,000 | $0 | Superalignment Research Grant |
| University of Virginia | ||||||||
| 1001 N Emmet St | Charlottesville | VA | 54600 | 546001796 | 501(c)(3) | $200,000 | $0 | Superalignment Research Grant |
| Washington Univ St Louis | ||||||||
| 1 Brookings Drive | Missouri | MO | 63130 | 430653611 | 501(c)(3) | $133,000 | $0 | Superalignment Research Grant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 21 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | The Organizations grants are made for exclusively charitable purposes within the meaning of Internal Revenue Code Section 170(c)(2)(B). Depending upon the grantee, type of grant and grant amount, the Organization may require the grantee to enter into a written grant agreement and/or may require the grantee to provide periodic reporting regarding the use of grant funds and/or the charitable activities of the grantee. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | Yes (true) | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|
| Chris Clark | |||||
| Treas/Sec | $12,933 | $166,484 | $36,604 | $12,933 | $203,088 |
| Gregory Brockman | |||||
| Dir/Pres (Former) | $240,176 | $24,013 | $264,189 | ||
| Ilya Sutskever | |||||
| Director (Former) | $108,149 | $11,389 | $119,538 | ||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 4: Participated or recieved pay from an equity based compensation arrangement | FormAndLineReferenceDesc |
| Explanation | The compensation of Sam Altman was set and approved by the Organizations compensation committee in a prior year. In 2024, three individuals listed on Part VII, Section A, line 1a participated in an equity-based compensation arrangement consisting of profits interest issued by a related organization. Vesting of the profits interests is generally subject to the individuals continued service over a period of time, the details of which may vary by individual and grant. Profits Interests have a liquidation value of $0 at grant pursuant to Rev. Proc. 93-27 and Rev. Proc. 2001-43. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 4 | OpenAI Inc. changed its name to OpenAI Foundation as of October 28,2025. |
| Form 990, Part VI, Section A, Line 6 | The members of the Organization are the individuals that serve from time to time as the directors of the Organization. |
| Form 990, Part VI, Section A, Line 7a | The members of the Organization are the individuals that serve from time to time as the directors of the Organization. The directors of the Organization are elected by the members. |
| Form 990, Part VI, Section A, Line 7b | The members of the Organization elect the directors of the Organization and approve amendments to the governing documents, as well as certain material transactions. |
| Form 990, Part VI, Section B, Line 11b | The Form 990 is reviewed and approved by the Audit Committee of the board of directors, consisting solely of independent directors. Upon approval by the Audit Committee, the Form 990 is provided to all members of the board of directors prior to filing. |
| Form 990, Part VI, Section B, Line 12c | Directors and officers of the Organization are required to disclose any potential conflicts of interest in accordance with the Organizations Conflict of Interest Policy. In addition, on an annual basis, directors and officers are required to acknowledge their obligations under and compliance with the Conflict of Interest Policy and complete a conflicts disclosure form. The Audit Committee of the Organization is responsible for overseeing the administration of the Conflict of Interest Policy. |
| Form 990, Part VI, Section B, Line 15a | The compensation of Sam Altman was paid by a related organization. |
| Form 990, Part VI, Section B, Line 15b | The compensation of other officers and key employees are paid by a related organization. |
| Form 990, Part VI, Section C, Line 19 | No documents available to the public except as required by law. |
| Form 990, Part VI, Line 15b: | Compensation for the Treasurer/Secretary was determined by a related organization in accordance with its standard compensation practices; a modest portion was allocated to and paid by the Organization using a conservative estimate of the relative portion of time allocated to the Organization. |
| Form 990, Part VI, Section B. Line 16b: | The Organization does not have a written joint venture policy with its controlled for-profit subsidiaries), but took extensive steps to safeguard its exempt status, including maintaining control of the for-profit subsidiaries to ensure that the subsidiaries furthers the Organizations exempt purposes, requiring the subsidiaries to have terms in its governing documents to give priority to exempt purposes over maximizing profits for the other participants, setting up a structure where activities of the for-profit subsidiaries would not flow through to the Organization, and requiring all contracts entered into with the organization to be on terms that are at arm's length or more favorable to the organization. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OpenAI GP LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1455 3rd St | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94158 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Research and Technology | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OpenAI Foundation | BusinessNameLine1Txt |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|---|
| OpenAI Holdings LLC | |||||||||
| 1455 3rd St | San Francisco | CA | 94158 | 923295946 | Research and Technology | CA | OpenAI GP LLC | false | Yes (true) |
| OpenAI Global LLC & Disregarded SMLLC | |||||||||
| 1455 3rd St | San Francisco | CA | 94158 | 923266370 | Research and Technology | CA | OpenAI GP LLC | false | Yes (true) |
| Aestas LLC | |||||||||
| 1455 3rd St | San Francisco | CA | 94158 | 831969811 | Research and Technology | CA | OpenAI GP LLC | false | Yes (true) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| OpenAI LLC | |||||||||||||||
| 1455 3rd St | San Francisco | CA | 94158 | 853082781 | Research and Technology | CA | OpenAI GP LLC | C Corp | false | ||||||
| OAI Corporation | |||||||||||||||
| 1455 3rd St | San Francisco | CA | 94158 | 923295448 | Research and Technology | CA | OpenAI Holdings LLC | C Corp | false | ||||||
| OpenAI International Inc | |||||||||||||||
| 1455 3rd St | San Francisco | CA | 94158 | 332609508 | Research and Technology | CA | OpenAI LLC | C Corp | false | ||||||
| OpenAI Ireland Limited | |||||||||||||||
| Research and Technology | OpenAI LLC | C Corp | false | 6-7 St Stephens Green | Dublin | Europe | EI | D02 X827 | EI | ||||||
| OAI Singapore Pte Ltd | |||||||||||||||
| Research and Technology | OpenAI LLC | C Corp | false | CapitaSpring 88 Market Street | Singapore | East Asia | SN | 048948 | SN | ||||||
| OpenAI France SAS | |||||||||||||||
| Research and Technology | OpenAI LLC | C Corp | false | 29 Rue de Choiseul | Paris | Europe | FR | 75002 | FR | ||||||
| OpenAI Japan Ltd | |||||||||||||||
| Research and Technology | OpenAI LLC | C Corp | false | Ark Hills South 1 Chome-4-5 | Roppongi | East Asia | JA | 106-0032 | JA | ||||||
| OpenAI UK Ltd | |||||||||||||||
| Research and Technology | OpenAI LLC | C Corp | false | York House 221 Pentonville Road | London | Europe | UK | N19UZ | UK | ||||||
| Summerlight Technologies Ltd | |||||||||||||||
| Research and Technology | OpenAI LLC | C Corp | false | 333 Bay Street Suite 3400 | Toronto | North America | CA | M5H 2S7 | CA | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule R Part III | FormAndLineReferenceDesc |
| Explanation | OpenAI Foundation's for-profit subsidiaries have a capped profit structure where profit and economic interests allocated to investors and employees are capped. The Organization has a small investment interest in the capped-profit entities in exchange of its initial contribution of assets, and is entitled to all residual profits distributed above and beyond the profit cap on investors and employees. The Organization was not allocated any income or loss in 2024. | ExplanationTxt |
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