Nonprofit · EIN 33-3502715
OPEN SOURCE ENDOWMENT FOUNDATION
Tax-exempt · SMYRNA, DE 19977
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $484,593 | $11,833 | $472,760 | $472,760 | $0 | $472,760 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $470,218
- Program service revenue
- $0
- Investment income
- $11,288
- Other revenue
- $3,087
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $11,621
- Management and general (functional)
- $11,833
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $472,760
- Total liabilities, end of year
- $0
- Net assets, end of year
- $472,760
- Publicly traded securities
- $458,475
- Net assets without donor restrictions
- $472,760
- Gross receipts
- $484,593
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2025
- State of legal domicile
- DE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Konstantin Vinogradov | Director - Chair Trustee or director, Officer | 10 | $0 |
| Chad Whitacre | Director - Secretary Trustee or director, Officer | 2 | $0 |
| Maxim Konovalov | Director - Treasurer Trustee or director, Officer | 2 | $0 |
| Jonathan Starr | Executive Director Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 74 E GLENWOOD AVENUE UNIT UNIT 5756, SMYRNA, DE 19977-1002
- Principal officer (990 for 2025)
- Jonathan Starr, 74 E Glenwood Avenue UNIT 5756, Smyrna, DE 19977
- Signed the 990
- Jonathan Starr, Officer
- Phone
- (650) 468-3725
- Website
- https://endowment.dev/
- Return prepared by
- Wisehart Wimette Associates PLC
Mission
See Schedule O
Program accomplishments
- Building a permanent endowment to fund critical open source software infrastructure. In 2025, the organizations inaugural year, activities focused on 1 establishing the legal and operational foundation, including achieving IRS 501c3 tax-exempt status 2 conducting a founding donor campaign, securing contributions from 60 donors in the open source technology community 3 investing endowment assets in U.S. Treasury bonds for long-term preservation and 4 developing governance structures including a Member Club for donors contributing 1,000, who participate in future fund distribution decisions.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 33-3502715
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30)
- Assets (IRS master file)
- $472,760
- Income (IRS master file)
- $484,593
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $484,593 | $11,833 | $472,760 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-3502715).
Questions about OPEN SOURCE ENDOWMENT FOUNDATION
- What is the EIN of OPEN SOURCE ENDOWMENT FOUNDATION?
- The employer identification number (EIN) of OPEN SOURCE ENDOWMENT FOUNDATION is 33-3502715.
- Is OPEN SOURCE ENDOWMENT FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to OPEN SOURCE ENDOWMENT FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPEN SOURCE ENDOWMENT FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OPEN SOURCE ENDOWMENT FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPEN SOURCE ENDOWMENT FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of OPEN SOURCE ENDOWMENT FOUNDATION?
- The 990 for the year ended December 31, 2025 names Jonathan Starr.
- Who are the officers and directors of OPEN SOURCE ENDOWMENT FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does OPEN SOURCE ENDOWMENT FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $484,593, expenses of $11,833 and total assets of $472,760 at year end.
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All nonprofits in SMYRNA · Delaware · Philanthropy, voluntarism and grantmaking foundations