J Return of Organization Exempt From Income Tax Form Under section 501(c), 527, or <947(a)(7) of tie Internal Revenue Code (except to lask lung 990 benefit trust or private foundation) Oepertment of the TressSy I nternal Rev.,, . Smite " The organization may have to use a copy of this return to satisfy state reporting requirements A For the 2001 caleni year, or tax year period beginning OCT and endinp SE
0 Cn~ II Name of organization D Employer Identification number applicable ueelRSP1 -9 AdOrof IeDN or Ocnenpe pjntor 04-2888848 ONama hype Number and street (or P 0 box if mail is not delivered to street address) RooMswte E Telephone number 330 1 (617)542-5942 oon. City or town, stale or country, and ZIP +4 F 0¢a&EiqrteTa¢ LJ Cnn Lx~ pmuN Boston, MA 02111-1307 ::::] (Op=oro) 0 Section 501(s)(3) organizations and 494rya)(1) nonexempt charitable trusts H and I are not applicable to section 527 organizations must attach a completed Schedule A (Form 990 or 990-EZ) H(a) Is this a group return for affiliates 0 Yes ~ No H(b) If Yes ; enter number of affiliates H(s) Are all affiliates included? N/A Yes No J Organization type (~kwiv~) " OX Soc(c) ( 3 ) " o~+~ noi [__] 4947(a)(7) or ~ 57 (if 'No,' attach a list ) K Check here " D if the organization s gross receipts are normally not mare than $25,000 The Hid) Is this a separate return fined by an or - organization need not file a return with the IRS, bud O the organization received a Forth 990 Package in the mail, it should tile a return without financial data Some states require a complete return I Enter 4-d M Check J if the organization is not required to attach SCh B (Fi 990 990-EZ .or990-PF) p~ I rtevenue, tx enses, ana c:nan es in Net assets or runs naiances 1 ConinUutions, gifts grants, and similar amounts received a Direct public support 1a 257,646 . 6 Indirect public support 1b e Government contributions (grants) ic d Total (add lines la through lc) (cash S 257,646 . noncashE ) 2 Program service revenue including government tees and contracts (from Part VII, line 93) 3 Membership dues and assessments 4 Interest on savings and temporary cash investments 4 5 Dividends and interest from securities 6 a Gross rents 6a h Less rental expenses 6h d s Net rental income or (loss) (subtract line 6b from line fia) 'c 7 Other investment income (describe m 8 a Gross amount tram sale of assets other A Securities B Other cc than inventory h Less cost or other basis and sales expanses BD c Gain or (loss) (attach schedule) Bc D Net gain or (loss) (combine line 8c, columns (A) and (B)) MO 9 Special events and activities (attach schedule) . a Gross revenue (not including S of contributions r1- 0 reported on line la) 9a Z h Less directexpenses other than fund raising expenses 9b c Net income or (loss) from special events (subtract line 9b from line 9a) 70 a Gross saes of inventory less returns and allowances 10a 173,234 . D D Less cost ofgoods sold Statement 2 100 64 , 491 . LLJ c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 106 from line 10a) Stmt L 11 Other revenue (from Part VII line 103)
13 Program services dram line 44 column (B)) 11 14 Management and general (from line 44 column (C)) io 131,610 . 15 Fundraising (from line 44, column (D)) is 64,353 . 16 Payments to affiliates (attach schedule) ~JAY 10 has 16 17 Total ex penses add lines 16 and 44 column A ~ cv Q » 726,463 . 18 Excess or (deficit) for the year (subtract line 17 from tine t2) ~ /~(^ ,..~C ~ . ~ rT 18 <350 f 400 .> 19 Net assets or fund balances at beginning otyear (from line 73,`cl~olum n~,y~p^ V~ 19 1 , 007 , 515 . 20 Other changes in net assets or fund balances (attach ezplanatioa~~ 20 0 . 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) 2i 657 115 . n LHA For Paperwork Reduction Act Notice, see tie separate instructlons2 Form 990 (2000 Fomn 990 (2001 ; Free Software Foundation Inc . 04-2888848 Page 2 Statement of All organizations must complete column (A) Columns (B), (C), and (D) are required for section 501 (c)(3) and F -~I`P t 11 Functional Expenses 4 organizations and section 4947(a)( 1) nonexempt charitable trusts but optional for others Do not rncludaemounts m ported on line (B) Program (C) Management 6~~ee.9e.foe.orl6olPsrtl (A) Total camiroc and nnnoni ( D ~ Fundraism 9 22 Grants and allocations (attach schedule) , , soon s noncmn s 22 23 Specific assistance to individuals (attach schedule) 23 ' 24 Benefits paid to or for members (attach schedule) _L4_ 25 Compensation of officers directors. etc 25 0 . 0 . 0 . 25 Other saianesandwages 26 443 , 522 . 352 127 . 51 , 532 . 39" 1 27 Pension plan contributions 27 28 Other employee benefits 28 40,588 . 27 , 667 . 9,699 . 3 29 Payroll taxes 29 33,846 . 23 072 . 8 , 087 . 2,1 30 Professional funclaising fees 30 31 accounting fees 31 9 , 311 . 3 745 . 5 216 . 32 Legal fees 32 33 Supplies 33 34 Telephone 34 5 , 889 . 2, 369 . 3 , 299 . 35 Postage and shipping 35 36 Occupancy 36 50,037 . 20 130 . 28,026 . 1,1 37 Equipment rental and maintenance 37 38 Printing andpublications 38 19 , 049 . 9 569 . 9 i 39 Travel 39 40 Conferences, conventions and meetings 40 18,848 . 18, 848 . 41 Interest 41 42 Depreciation, depletion, etc (attach Schedule) 42 15,651 . 14 357 . 1 1 213 . 43 Other expenses nod covered above (itemize) a 43a h 436 c 43s d ~43d~ e See Statement 3 43e 89,722 . 58,616 . 24,538 . 6, . 44 Total functional expenses (ado Ines 22 through Q) orpanaeuom wmolennp columns (18F(D) can, those
Joint Costs Check " LJ d you are following SOP 98-2 Are any point costs from a combined educational campaign and fundraising solicitation reported in (B) Program services " ~ Yes 0 No It Yes ; enter (i) the aggregate amount of these joint costs E , (II) the amount allocated to Program services E iii the amount allocated to Management and general $ and iv the amount allocated to Fundraising p~ ~y Statement of Program Service Accomplishments What is the organization s pnmary exempt purposes 1 Promote the free exchan g e of software . Pro ~ramservice achievements issued x~enaes All orpenixauons must dmcnbe Mar uempt purpose in a clear and concise manner state ins number of clients ame0, Publications etc Discuss (R°,"IrOa for 501(c)(3) and echievanents bet ere not mensureble (section 501 c/(J) end d1 o9 anizauons and d947 IaN 7 1 nonuem P t CnerluEle hush must also mtx Vie amount of A r~ants and (d) orpn and a9471U(lI ellocationsfooTe») trusts but optionisforotners a Promote the free exchange of computer software and inTOrmation related to computers an new freely distributable computer s
b
c
d
Total of Prooram Service Expenses (should equal line 44 column (B) Prooram Form 990(2001) Form sso(2ooi) Free Software Foundation, Inc . 04-2888848 Page a Part Balance Sheets
Note Where required, attached schedules end amounts within the description column (A) (B) should be /or end-of-year amounts only Beginning of year End of year
45 Cash -non-interest-beanng 6 , 869 . 45 854 . 46 Savings and temporary cash investments 919 , 687 . ae 493 , 238 .
a7 a Accounts recervabie <7a 5 , 622 . D Less allowance fordoubtful accounts C7h 25,445 . 47s 5 , 6 2 2 .
48a Pledges receivable 48a 31~ 000 . h Less allowance fordoubtful accounts 486 48c 31,000 . 49 Grants recervaDIB 49 50 Receivables from officers, directors, trustees,
N and key employees . .50. ._ . 51 a Other notes and loans receivable 51a mN D Less allowance for doubtful accounts 51b 51C I 52 Inventories torsale oruse 48,652 . 52 42,293 . 53 Prepaid expenses and deferred charges 3 , 425 . 53 8,500 . 54 Investments -secuntie5 1 ~ Cost ~ FMV 54 55a Investments - land, buildings, and equipment basis 55a
h Less accumulated depreciation 55b 55s 56 Investments - other 56 57 a Land, buildings, and equipment basis 57a 424 , 817 . h Less accumulated depreciation Stmt 4 57h 362 f 443 . 46,629 . 57c 62 , 374 . 58 Other assets (describe " See Statement 5 ~ 5 , 837 . 58 41 , 015 .
59 Total assets add lines 45 throug h 58 must equal line 74 1 , 056 , 544 . 59 684 896 . 60 Accounts payable and accrued expenses 32 , 627 . 60 4 570 . 67 Grants payable 61 m 62 Deferred revenue 62 = 63 Loans from officers directors, trustees and key employees 63 64 a Tax-exempt bond liabilities 64a J b Mortgages and other notes payable 64h 65 Other liabilities (Aescribe " See Statement 6 ~ 16 402 . 65 23 , 211 .
66 Total liabilities addlines 60through 65 49 , 029 . gg 27 , 781 . Organisations that fallow SFAS 117, check here " OX and complete lines 67 through 69 and lines 73 and 74 ,"m, 57 Unrestricted 963, 399 . 57 6 57, 115 . `m 68 Temporarily restricted 44,116 . 68 69 Permanently restricted 69 0m Organizations that do not follow SFAS 717, aback here 111111~ ~ and complete lines 70 through 74 70 Capital stock, trust principal or current funds 70 y 71 Paid-in of capital surplus, or land building, and equipment fund 71 72 Retained earnings, endowment, accumulated income or other funds 72 73 Total net assets or fund balances (add lines 67 through 69 OR Boas 70 through 72, column (A) must equal line 19 column (e) must equal line 21) 1 , 007 , 515 . 73 657, 115 . 74 Total liabilities andnetassets /fund balances (addlines 66and73) 1 , 056 , 544 . 74 684 896 . Form 990 is available for public inspection and for some people, serves as the primary or sole source of information about a particular organization How the public perceives an organization in such cases may be determined by the information presented on its return Therefore please make sure the return is complete and accurate and fully describes in Part III tie organization's programs and accomplishments
123031 O1-OZ 02 nc . a ation of Revenue per Audited Statements with Revenue per With Expenses per
a Total revenue, gains, and other support - a Total expenses and losses par per audited financial statements " a ` 484,670 .1 audited financial statements 790,954 . D Amounts included on line a but not on h Amounts included on line a but not an line 17, Form 990 line 12, Form 990 11) Donated services (1) Nat unrealized pains and use of facilities $ on investments $ J2) Prior year adjustments (2) Donated services reported on line 20, and use of facilities $ Form 990 $ (3) Recoveries of poor (3) Losses reported on year grants S line 20 Forth 990 $ (4) Other (specrty) (4) Other (specify) Stmt 7 S 44,116 . Stmt 8 $ 64,491 . Add amounts on lines (1) through (4) " b 44 , 116 . Add amounts on lines (1 ~ through (3) 64 .491 . c dine a minus dine b " c 440,554 . c Line a minus line h d Amounts included on line 12, Forth d Amounts included on line 17, Form 990 but not on line a 990 but not on line a (1) Investment expenses (1) Investment expenses not included on not included on line 6b Forth 990 $ line 6b Form 990 $ (2) Other (specify) (2) Other (specify) Stmt 9 $ <64,491 . $ Add amounts on lines (1 ) and (2) " 0 <64 4 9 1 . Add amounts on lines (1) and (2) 0 . e Total revenue per line 12 Form 990 a Total expenses per line 17, Form 990 (linecplus line d) ~ Q 376 063 . (linecplus line d) y List of Officers, Directors, Trustees, and Key Employees (List each one even d not compensates ) (B) Title and average hours (C) Compensation (D~ca~ (A) Name and address per week devoted to (If oat poi , enter P P ; OSIIIOfI -O- mm Richard M . Stallman resident & hector 59 -Temple-Place,-Suite - 330 Boston MA 02111-1307 20 0 . Geoffre Knauth Treasurer ------}'- 59 Temple_Place,_ Suite 330 Boston MA 02111-1307 0 . Gerald Sussman erector 59 Temple_Place, Suite 330 Boston MA 02111_-1307 0 . Eben Moglen erector 59 p_le Place, Suite 330 Boston MA 02111-1307 5 0 . ------
------
------
------
------
------s ------75 Did any officer director trustee or key employee receive aggregate compensation of more than $100 000 from your o,~r an, ization and all related organizations, of which more than $10,000 was provided by the related organizations If Yes' attach schedule " U Yes OX No Form 990 (2001) Form sso(zooi) Free Software Foundation, Inc .
76 Did the organization engage in any activity net previously reported to the IRS It'Yes' attach a detailed description of each activity 76 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS 77 X If 'Yes,' attach a conformed copy o1 the changes 78 a Did the organization have unrelated business gross income of $1000 or more during the year covered by this returns 78a X 6 If Yes' has it filed a tax return on Form 990-T for this years NBA 7Bb 79 Was there a liquidation, dissolution, termination, or substantial contraction Gunng the years 79 X It 'YBS ; 3fI2Ch a statement 80 a Is tie organization related (other than by association with a statewide or nationwide organization) through common membership, povaminp bodies, trustees, officers, etc , to any other exempt or nonexempt organizations 80a X h If 'Yes,' enter the name of the organization 110- and check whether it is = exempt OR 0 nonexempt 81 a Enter direct or indirect political expenditures See line 81 instructions 81a 0 . h Did the organization tale Form 1120-POL far this years B1h X 82 a Did the organization receive donated services or tie use of materials, equipment, or facilities al no charge or at substantially less than fair rental values 82a X b It 'Yes,' you may indicate the value of these items here Do not include this amount as revenue in Part I or as an expense in Part II (See instructions in Part III ) 82b N/A 83 a Did the organization comply with the public inspection requirements for returns and exemption applicalionsl 83a X h Did the organization comply with the disclosure requirements relating to quid pro qua contnbutions? 836 X 84 a Did the organization solicit any contributions or gifts that were not tax deducti0le7 84a X b If 'Yes,' Aid the organization include with every solicitation an express statement that such contnbutions or gifts were not tax deductible? N/A Bah 85 501(c)(4), (5), or (6) organizations a Were substantially all dues nondeductible by members NBA 85a D Did the organization make only in-house lobbying expenditures 0152,000 or less N/A 856 If *Yes' was answered to either BSa or 856, do not complete BSc through BSh below unless the organization received a waNer for proxy tax owed for the poor year s Dues assessments and similar amounts from members 85c N/A d Section 162(e) lobbying and political expenditures 85d N/A e Aggregate nondeductible amount of section 6033(e)(1 )(A) dues notices 85e NBA f Taxable amount of lobbying and political expenditures (line BSA less BSe) 851 N/A g Does the organization elect to pay the section 6033(e) tax on the amount in BSf9 N/A 85 h If section 6033(e)(1)(A) dues notices ware sent, does the organization agree to add the amount in BSf to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax years N/A 85h 86 501(c)(7) organizations Enter a Initiation fees and capital contributions included on line 12 86a N/A D Gross receipts, included on line 12, for public use of club facilities 86U N/A 87 501(c)(12) organizations Enter a Gross income from members or shareholders 87a N/A b Gross income from other sources (DO not net amounts due or paid to other sources against amounts due or received from them ) 87b NBA 88 At any time during the year, did the organization own a 50% or greater interest m a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-37 If'Yes; complete Part IX 88 X 89 a 501(c)(3) organizations Enter Amount of tax imposed on the organization during the year under section 491100- 0 . section 4912 . 0 . section 4955 " 0 . b 507(c)(3) end 501(c)(4) organizations did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year It 'Yes' attach a statement explaining each transaction 89h X c Enter Amount of tax imposed on the organization managers or disqualified parsons during the year under sections 4912, 4955, and 4958 . 0 . d Enter Amount of tax on line 89c, above, reimbursed by the organization " 0 . 90a List the states with which a copy of this return is filed 1110- Massachusetts b Number of employees employed in tie pay penod that includes March 12, 2001 I 90h ~ 1 4
91 The books are in care of N~ GeOffrey Knauth, Treasurer reiePnoneno t (617)542-5942
Locatedat lo, 59 Temple Place Suite 330, Boston, MA ziP .a " 02111-1307
92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in IIeu of Form 1041- Check here 11111. E-1 and enter the amount of tax-exempt interest received or accrued durinu the tax year " I 92 I N/A o;~oz°'oa 6 Form 990 (2001) Forth Inc . 04-2888848
section 512 513 or Node Enter gross arriclunts unless otherwise (E) indicated Ipl (e) JD) Related or exempt Business Amount Amount 93 Program service revenue code function income a b t e e f Medicare/Medicaid payments g Fees and contracts from government agencies 94 Membership dues and assessments 95 Interest on savings and temporary cash investments 1 9,674 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate a debt-financed property b not debt-financed property 98 Net rental income or (loss) from personal property 99 Other investment income 100 Gain or (loss) from sales of assets other than inventory 101 Not income or (loss) from special events 102 Gross profit or (loss) from sales of inventory 103 Other revenue a h t 0 e 104 Subtotal (add columns (B) (D) and (E)) 105 Total (add line 104, columns (B), (D), and (E)) Note Line 105 clue line 1d . Part I. should eoual th Pat l pan y111Relationship of Activities to the Accomplishment of Exempt Purposes see Specific instructions on page 32) Line No Explain haw each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization s exempt purposes (other than by providing funds for such purposes) 102 upports the development of new freely distributable software & in]
on page 3s
Name, address, and EIN of of I Nature of activities income
N/A %
i Part X Information Regarding Transfers Associated i (a) did [he organization, during the year, receive any funds directly or indirectly,' (h) Did the organization, during the year, pay premiums directly or indirectly, on Note If 'Yes to 6 ode Form 8870 and Form 4720 see instructions under Penalties of pepury I declare that I nave uamined this return including acoor connect and complete Declaration of prepam (other than o1ficM is Eased on aid inbr Please Sign ' / v'`eaf I~LQd.f S uuu.u.1 ~+~ Here Signature of officer Dale PrepareIris ' PaiC signature Preparers F ms (or ppNNELL KERR FORSTER, P Use Oniy s~~i~m'P~oY~~ '600 LONGWATER DRIVE caress and n,roro123161 ZIP .a NORWELL, MA 02061 SCHEDULER Organization Exempt Under Section 501(c)(3) OMB No 15450047 (Form 990 or 990-EZ) (Except Private Foundation) and Section 501(e), 501(1), 501(k), 501(n), or Section 4947(a)(7) Nonexempt Charitable Trust on~t of me r~un Supplementary Information-(See separate instructions.) int~M~M xmue smic, 1o. MUST he completed by the above organizations and attached to their Form 990 or 990-Ei 2001 Name of the organization Employer Identification number Free Software Foundation Inc . 04 2888848 Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See page 1 of the instructions List each one If there are none, enter 'None ') (a) Name and address of each employee paid (b) tie and average hours (d~ » ~eR~ (e per week devoted to (c) Compensation Prc~,~y a , accoi more than $50,000 nnuhnn m.,.., ..x., . al
None
------
------
------
------
Total number of other employees paid over $50 000 Part 14 Compensation of the Five Highest Paid Independent. 1 Contractors0 fori Professional Services (See page 2 of the instructions List each one (whether individuals or firms) If there are none, enter 'None ')
(a) Name and address of each independent contractor paid more than $50,000 (C) Type of serve I (c) Compensation
None
------
------
Total number of others receiving over $50,000 for professional services 01 LHA For Paperwork Reduction Act Notice, sea the Instructions for Form 990 and Form 990-EZ Schedule A (Form 990 or 990-EZ) 2001
123101 i2 asoi 8 Schedule A (Form 990 oftware Foundation . Inc . -2888848 P III Statements About Activities (See page 2 of the instructions ) No
1 During the year, has the organization attempted to influence national, stake, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If "Yes.' enter the total expenses paid or incurred in connection with the lobbying actrvilas 1 $ $ (Must equal amounts on line 38, Part VI-A, or line I of Part VI-B ) Organizations that made an election under section 501(h) by filing Form 5768 must complete Pan VI-A Other organizations checking 'Yes,' must complete Part VI-B AND attach a statement giving a detailed description of tie lobbying activities 2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors trustees, directors, officers, creators, key employees, or members of then families, or with any taxable organization with which any such person is affiliated as an officer, director. trustee, majority owner, or principal beneficiary? (If the answer to any question is "Yes," attach a detailed statement explaining the transactions) a Sale exchange, or leasing of property
b Lending of money or other extension of credit? I 2b I I X
c Furnishing of goods services, or facilities I 2c I I X
E Payment of compensation (or payment or reimbursement of expenses d more than $1,000)?
e Transfer of any part of it income or assets? 2e X
3 Does the organization make grants for scholarships, fellowships, student loans, etc ? (See Note below ) 3 X 4 Do you have a section 403(b) annuity plan for your emplayees9 0 X Note Attach a statement to explain how the organization determines that individuals or organizations receiving grants or loans from it in furtherance o! its charitable programs "qualify" to receive payments [per ry J Reason for Non-Private Foundation Status (See pages 3 through 6 of the instructions ) The organization is not a private foundation because it is (Please check only ONE applicable box ) 5 0 A church, convention of churches or association of churches Section 170(b)(1 )(A)(1) 6 ~ A school section 170(b)(1)(A)(u) (Also complete Part V) 7 0 A hospital or a cooperative hospital service organization Section 170(b)(1)(A)(ni) 8 0 A Federal, state or local government or governmental and Section 170(D)(1)(A)(v) 9 ~ A medical research organization operated in conjunction with a hospital Section 170(b)(1)(A)(ni) Enter the hospital's name, city, and state 10 ~ An organization operated for the beneht of a college or university owned or operated by a governmental unit Section 170(b)(1)(A)(rv) (Also complete the Supped Schedule in Part IV-A ) 11a ~ An organization that normally receives a substantial part of its support from a governmental unit or from the general public Section 170(b)(1)(A)(vi) (Also complete the Supped Schedule in Part IV-A ) 11b ~ A community trust Section 170(b)(1)(A)(vi) (Also complete the Support Schedule in Part IV-A ) 12 ~X An organization that normally receives (1) more than 33 1/3I of its support from contributions, membership fees, and gross receipts tram activities related to its charitable, etc , functions - subject to certain exceptions and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30 1975 See section 509(a)(2) (Also complete tie Supped Schedule in Part IV-A )
13 = An organization that is not controlled by any disqualified persons (other than loundalion managers) and supports organizations described in (11 lines 5 through 12 above or (2) section 501(c)(4)(5) or (6) d they meet the test of section 509(a)(2) (See section 509(a)(3) ) Provide the following information about the sup ported organizations (See page 5 of the instructions ) (b) Line number (a) Name(s) of supported organization(s) from above
14 I I An and operated to test for public safari Section 5091a1(41 (See oaoe 6 of Schedule A (Form 990 or 990-EZ) 200 uani m 0702 9 Schedule n(Formssoorsso-ez) sooi Free Software Foundation Inc . 04-2888848 Pagan p~ IY_p Support Schedule (Complete only q you checked a box online 10, 71, or 12 ) Use cash method of eccountmg Note You ma use the worksheet in the instructions for conveRin from the accrual to the cash method o/ accounhn Calendarbeg innin gyear In) (arlRsalyear " (a) 2000 (h) 1999 (c) 1998 (d) 1997 (e) Total 15 Gift pmts anaoonWDUtlanarecenee (Do Znot mduaunuauNprenn S« 438 , 451 . 292 889 . 355 , 922 . 153 r 788 . _ 1 , 241 , 050 . 16 Membershi p tees received 17 Gross receipts from admissions, merchandise sold or services performed, arfurnishing of facilities m any activity that is related to the organization's cnantabie,etc,purpose 158,598 . 336 826 . 350 366 . 2-93 , 87-9 . 1 , 139 , 669 . 18 Gross income from interest dividends, amounts received from payments on securities loans (sec- tion 512(a)(5)), rents royalties and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 3o1s75 44,338 . 47,404 . 27 , 934 . 17 , 612 . 137,288 . 19 Net income from unrelated business activities not included in line 18 '[0 T" mmun levle7 for the organization s pOnefit WC eNn Paid to it or upended on in bMalf 21 The value of services or facilities famished to the organization by a governmental unit without charge Do not include the value of services or facilities generally furnished to the public without charge 22 ONCinmme AtterJieecl,adule Do not induce pain or lose) from "t, of cspiw insets 23 Total oflines l5lhrough22 641,387 . 677 119 . 734 222 . 465 279 . 2 , 518,007 . 24 Line 23minus line 17 482,789 . 340 293 . 383 856 . 171,400 . 1 , 378,338 . 25 Enter 1% atline 23 6,414 . 6,771 . 7 , 342 . 4 , 653 . 26 Organizations described on Imes 10 or 11 a Enter 2% of amount in column (e), line 24 1 26a NBA b Prepare a list for your records to show tie name of and amount contributed by each person (other than a governmental ' unit or publicly supported organization) whose total pAts for 1997 through 2000 exceeded tie amount shown in line 26a Do not file this list with your return Enter the total of all these excess amounts 1 26h NBA c Tout support for section 509(a)(1) lest Enter line 24, column (e) " 26e NBA 0 Add Amounts from column (e) for lines 78 19 22 26b " zsa N/A e Public support (line 26c minus line 26d total) 1 26e NBA t Public support percentage (line 26e (numerator) divided by line 26c (denominator)) 110* 261 N/A % 27 Organizations described an line 12 a For amounts included in lines 15, 16, and 17 that were received from a 'disqualified person' prepare a list for your records to show the name of and total amounts received in each year from, each 'disqualified person' Do net file this list with your return Enter the sum of such amounts for each year (2000) 0 . (1999) 0 . (1998) 0 . (1997) 78, 314 . D For any amount included in line 17 that was received from each peson (other than 'disqualdied persons'), prepare a lisp for your records to show tie name of and amount received for each year that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000 (Include in the list organizations described in lines S through 11, as well as individuals ) Do not life this list with your return After computing tie difference between tie amount received and the larger amount described in (1) or (2) enter the sum of these differences (the excess amounts) for each year (2000) 0 . (1999) 0 . (1998) 0 . (1997) 0 .
t Add Amounts tram column (e) for lines 15 1 , 24 1,0 5 0 . 16 17 1,139,669 . 20 21 10- 27e 2,380,719 . a Add Line 27a total 78 , 314 . and line 27b total 0 . 1 27d 7 8 , 314 . e Public support (line 27c total minus line 27a total) 1 27e 2,302,405 . 1 Total support for section 509(a)(2) lest Enter amount on line 23, column (e) " 271 2,518,007 . g Public support percentage (line 27e (numerator) divided by line 27f (denominator)) 111i 27 9 1 .4376%
28 Unusual Grants For an organization described in line 10 11 or 12, that received any unusual grants during 1997 through 2000, prepare a list for your records to show, for each year, then ame of the contributor, the dale and amount of the grant, and a brief description of the nature of the grant Do not file thls Ilsl with your return Do not include gene grants in line 15 None Schedule A (Farm 990 or 990-EZ) 123121 12 29-01 1 0 2001 Schedule n(FOrmssoor 990-ez)zooi Free Software Foundation Inc . 04-2888848 Paqea p~ y Pnyate School Questionnaire (See page 7 of the instructions ) N/A (To be completed ONLY by schools that checked the box on line 6 in Part IV)
Yes No 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument or in a resolution of it governing body 29 30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media Ounng the penod of solicitation for students, or during the registration penod it d has no solicitation program, in a way that makes the policy known to all parts of the general community d serves If'Yes,' please describe, if 'No' please explain (If you need more space, attach a separate statement )
32 Does the organization maintain the following a Records indicating the racial composition of the student body, faculty, and administrative statY9 h Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis e Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships d Copies of all matenal used 6y the organization or on its behalf to solicit contributions? If you answered 'NO'to any of the above please explain (If you need more space, attach a separate statement )
33 Does the organization discriminate by race in any way with respect to a Students rights or privileges' h Admissions policies s Employment of faculty or administrative staff d Scholarships or othertinancial assistance e Educational policies I Use of facilities' g Athletic programs? In Other extracurricular activities7 It you answered 'Yes' to any of the above, please explain (It you need more space attach a separate statement )
34 a Does the organization receive any financial aid or assistance from a governmental agency h Has the organization s right to such aid ever been revoked or suspendeA9 If you answered 'Yes'to either 34a or b, please explain using an attached statement 35 Does the organization certify that it has complied with the applicable requirements of sections 4 01 trough 4 OS of Rev Proc 75-50, 1975-2 C B 587 . covering racial nondiscrimination If 'No.' attach an explanation Schedule A (Form 990 or 990-EZ) 2001
123131 11 29 01 11 Schedule A ssoorsso-ez)2ooi Free Software Foundation, Inc . Lobbying Expenditures by Electing Public Charities (See cape 9 of the instructions)
(a) (h) Limits on Lobbying Expenditures Affiliated group To be completed for ALL term 'expenditures' means amounts paid or incurred totals electing organizations N/A 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (a00 lines 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 07 Lobbying nontaxable amount Enter the amount from the following table II the amount on line CO is- Tie lobbying nontaxable amount Is - Not ovw f500000 20% of me amount on line a0 Ovcf300000Dulnotwerf1000000 f100000plus 15%olMeexcess wsS500UW Overf1000000EUtnotwerS1,500000 f175000plus 10%olMeuceaaovsf1,000,000 Over f1500000EUtnatwer51700p000 S225 DOD plus 5% of Me tuccess mar $1 500 000 0vv $17 000 000 S1 000 000 42 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 36 Enter-0- it line 42 is more than line 36 44 Subtract line 41 from line 38 Enter-0-it line 41 is more than line 38
Caution It there is an amount on either line 43 or line 44, you must file Form 4
4-Year Averaging Period Under Section 501(h) (Soma organizations that made a section 501(h) election do not have to complete all of the five columns below See the instructions for lines 45 through 50 on page 11 of the instructions )
During 4-Year Averaging Period Lobbying Expenditures N/A Calendar year (or (a) lot ICI (it) le) fiscal year beginning In) " 2001 2000 1999 1998 Total 45 Lobbying nontaxable amount 0 . 46 Lobbying ceiling amount 150qo of line 45 (e)) 0 . 47 Total lobbying expenditures 0 . 48 Grassroots nontaxable amount 0 . 49 Grassroots ceiling amount 150°F, of line 48 (e)) 0 . 50 Grassroots lobbying
Part VI-8 Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI-A) (Sea page 12 of the instructions ) NBA During the year, die the organization attempt to influence national, sate or local legislation, including any attempt to Yes No Amount influence public opinion on a legislative matter or referendum, through the use of a Volunteers h Paid staff or management (Include compensation in expenses reported on lines c trough h ) c Media advertisements d Mailings to members, legislators or the public e Publications, or published or broadcast statements 1 Grants to other organizations forlobbying purposes q Direct contact with legislators, their staffs, government officials or a legislative body h Rallies, demonstrations, seminars, conventions, speeches lectures or any other means I Total lobbying expenditures (Add lines s through A ) ~ ~ any of the above also attach a statement giving a detailed description of the lobbying activities 0It'Yes'to ,zizatat zgo, Schedule A (Form 990 or 990-E2) 2001 12 Schedule n(FOrmssoor 990-ez) zooi Free Software Foundation, Inc . Transfers To and Transactions and Relationships With Nonchantable Exempt Organizations (See page 12 01 the instructions 1 51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations a Transfers from the reporting organization to a nanchaMaDle exempt organization of Yes No Case Mail) X (11) Other assets alit) X b Other transactions (I) Sales or exchanges of assets with a nonchanWble exempt organization bhp X (II) Purchases of assets from a nonchantable exempt organization b(II) x (III) Rental of facilities, equipment, or other assets b/III) X IN) Reimbursement arrangements h(W) X (v) Leans or loan guarantees O(v) X (vl) Performance of services or membership or fundraising solicitations b(VI) X c Sharing of facilities, equipment, mailing lists, other assets, or paid employees c X 0 It the answer to any of the above is 'Yes,' complete the following schedule Column (b) should always show the fair market value of the goods other assets or services given by the reporting organization Ii the organization received less than fair market value in any transaction or shanna arrangement . show in column (d) the value of the floods . other assets, or services received (a) I Ibl I 1~1 lal Line no Amount involved Name of noncharitable exempt organization Descnption ottransters, transactions, and sharing arrangements
52 a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations Aescnbe0 in section 501(c) of the Code (other than section 501(c)(3)) or in section 527 " 0 Yes 0 No n If'Ves'comoletethefollawinaschedule N/A lal Ibl I M Name of organization Type of organization Description of relationship
Schedule A (Form 990 or 990-EZ) 2001 13 2001 DEPRECIATION AND AMORTIZATION REPORT
Form 990 Page 2 990
ReducUOn In Asset Date Lire Unadjusted Bus i Basis- Basis For Accumulated Current Amount Of Description Acquired Method Lite Cast Or Basis Excl ITC, 179, Depreciation Depreciation Sec 179 Depreciation Salvage
l Computer Equipment 093091 SL 3 .00 16 279,111 . 279,111 . 279,111 . 0 .
2 Computer Equipment 093092 SL 3 .00 16 14,875 . 14,875 . 14,875 . 0 .
3 omputer Equipment 053195 SL 3 .00 16 10,562 . 10,562 . 10,562 . 0 . Used Remote Linux 4 achines 02 996 L .00 16 4,410 . 4,410 . 4,420 . 0 .
5 omputer Terminal 063096 S L .00 16 225 . 225 . 225 . 0 .
6 Jukebox Equipment 093 0 96 SL .00 16 1,250 . 1,250 . 1,250 . 0 .
7 Pentium Computer 103196 SL .00 16 4,326 . 4,326 . 4,253 . 73 .
8 Hard drives 123196 SL .00 16 1,510 . 1,510 . 1,435 . 75 .
9 Computer Equipment 013197 S L .00 16 3,300 . 3,300 . 3,080 . 220 .
10 DEC Alpha Workstation 123197 SL .00 16 2,75 . 2,745 . 2,059 . 549 .
11 HP IIISI Laser Printer 022898 SL 3 .00 16 100 . 100 . 100 . 0 .
12(2) 7{abyte Tape Drives 0 3i9 L .00 16 2,000 . 2,000 . 1,400 . 400 .
13(2) Terminals 043098 SL 3 .00 16 705 . 705 . 705 . 0 .
14 I Hard Drive 09309 Z .00 16 652 . 652 . 390 . 130 .
15(3) 486 Computer Systems 123098 SL .00 16 1,850 . 1,850 . 1,018 . 370 . Toshiba 400 Laptop 16 Systems 12244 L .00 16 1r0qD . 1,000 . 550 . 200 . EC Alpha Computer 17 ystems 013199 L .00 16 1,000 . 1,000 . 533 . 200 .
18 ( 5 ) Keyboards 03D199 L .00 16 695 . 695 . 359 . 139 . i28102 , (D) - Asset disposed 16 2001 DEPRECIATION AND AMORTIZATION REPORT
Form 990 Page 2 990
fleducUOn In Date Unadjusted Bus °k Basis - Basis Fur Accumulated Current Amount Of no" Description Acquired Method Lite No ° Cast Or Basis Exci ITC, 179, Depreciation Depreciation Sec 179 Depreciation Salvage (3) 400M, 10 Gig Pentium 19 systems 315 9 L .00 16 9,750 . 9,750 . 5,038 . 1,950 .
27~omputer & Accessories 061400 SL .OD 16 732 . ,732 . 195 . 146 .
28(2) E Machines 060100 SL .00 16 3,091 . 3,091 . 824 . 618 .
29( 2) Dell Computers 712 0 L .00 16 3,994 . 3,994 . 999 . 799 . Computer Equipment Fry's 30 Electronics 081400 SL .00 16 1,002 . 1,002 . 233 . 200 . Various Computer 31 Components 0 0100 L .00 16 789 . 789 . 184 . 158 . IBM Computer & 32 ccessories 090700 S L .00 16 709 . 709 . 154 . 142 .
35 Laptop 100 99 L .04 16 2,880 . 2,880 . 1,152 . 576 .
36 Happy Hacking KB Lite 12 099 L .00 16 68 . 68 . 24 . 14 .
37(6) Computer Keyboards 050 OD I. .00 6 394 . 394 . 112 . 79 .
41 ell Tnspiron computer 911 0 L .00 16 1,685 . 1,685 . 365 . 337 .
44 ell Computer 011101 SL , .00 16 1,739 .` 1,,739 . 261 . 348 . IBM CDW Thinkpad T Series 47 I 031601 S L .00 16 3,813 . 3,813 . 381 . 763 . IHrtlCnw Computer 48 Equipment 03 1601 SL .00 6 310 . 310 . 31 . 62 .
49 DW Microcomputer Pro2111031601 L .00 16 7,191 . 7,191 . 719 . 1,438 .
501BM Thinkpad A21P P 0 31601 SL .00 16 4,586 . 4,586 . 459 . 917 . Computer Supplies & 53 Equipment 6 7 1 L .00 16 2,142 . 2,142 . 107 . 428 .
55 ]Printer 10` 9D701 L .00 6' 203 . 203 . 3 . 41 . ,ze,oz+am o, (D) - Asset disposed 17 2001 DEPRECIATION AND AMORTIZATION REPORT
Form 990 Page 2 990
Reduction In ~saDate ~~~e Unadjusted Bus °i Basis- Basis For Accumulated Current Amount 01 No Description Acquired Method Life No Cost Or Basis Excl ITC, 179, Depreciation Depreciation Sec 179 Depreciation Salvage
57 Laser Printer 073001 SL .00 16 853 . 853 . 28 . 171 . computer Equipment 58(various) 0 150I Z .00 16 1,700 . 1,700 . 57 . 340 .
59 Mobile Computer Cart 081501 S L .00 16 120 . 120 . 4 . 24 .
64 Computer Equipment 0 1502 L .00 19 4,849 . 4,849 . 339 .
65 C300 - Donated 051102 SL .00 19 715 . 715 . 50 .
66 GNU Servers - Donated 041002 SL .00 19 2,000 . 2,000 . 140 .
67 Thinkpads - Donated 040102 S L .00 19 15,000 . 15,000 . 1,045 .
990 Page 2 Total - 400,631 . 0 . 400,631 . 337,645 . D . 13,181 .
20 ffice Equipment 093090 SL .00 16 2,066 . 2,066 . 2,066 . 0 .
21 Telephone System 060195 SL .00 16 720 . 720 . 720 . 0 .
22 ffice Furniture 063095 SL .00 16 2,261 . 2,261 . 2,261 . 0 .
23 Copier 100996 T. .00 16 2,175 . 2,176 . 2,175 . 1 .
24 CD Terminals 063098 SL 3 .00 16 381 . 381 . 381 . 0 .
25 L ateral File 121400 SL .00 16 714 . 714 . 119 . 143 .
26 helvinq 011101 SL .00 16 264 . 264 . 40 . 53 .
33 ire Proof Cabinets 072600 SL .00 6 600 . 600 . 140 . 120 .
34 helving 072100 L .00 16 198 . 198 . 47 . 40 .
38 om uter Cart 071 00 L .00 16 91 . 91 . 23 . 18 . ioizeioz w-o, (D) - Asset disposed 18 2001 DEPRECIATION AND AMORTIZATION REPORT
Form 990 Page 2 990
Reduction In Date Unadjusted Bus °h Basis - Basis For Accumulated Current Amount Of DescriptionPhon Acquired Method Life Ne Cost Or Basis Excl ITC, 179, Depreciation Depreciation Sec 179 Depreciation Salvage
39 ffice Equipment 630 0 L .00 16 310 . 310 . 76 . 62 .
40 ire Proof File Cabznent 0 72600 SL .00 16 600 .- 600 . ' . 140 . ,120 .
42 ffice Equipment 0 90700 SL .00 16 610 . 610 . 132 . 122 .
4 omputer 0 71500 SL .00 16 2,905 . 2,905 . 726 . 581 .
45 ffice Equipment 0 11101 SL .00 16 194 . 194 . 29 . 39 .
46 Folding Table 021501 SL .04 16 69 . 69 . 9 . 14 .
51(2) File Drawers 051001 SL .00 16 334 . 334 . 28 . 67 .
52 Desk 5 i01 L .00 16 100 . 100 . 7 . 20 .
54 Shelving 062701 SL .00 16 70 . 70 . 4 . 14 .
'56 ffice equipment 3 1502 SL .00 19 5,832 . 5,832 . ,408 .
60 esk 815 1 L .00 16 441 . 441 . 15 . 88 .
61 helving 090601 SL .00 16 '250 . 250 . 7 . 50 . onference Table, 2 62 hairs & Wood Literature 02 002 L .00 19 1,370 . 1,370 . 96 . uplex HP Laserjet 4100 63 renter 6 402 L .00 19 1,630 . 1,630 . 114 .
990 Page 2 Total - 24,186 . 0 . 24,186 . 9,147 . 0 . 2,170 . Grand Total 990 Page 2 epr 424,817 . 0 . 424,817 . 346,792 . 0 . 15,651 .
io-m02 (D) - Asset disposed 19 Free Software Foundation, Inc . 04-2888848
Form 990 Income and Cost of Goods Sold Statement 1 Included on Part I, Line 10
Income
1 . Gross receipts ...... 173,234 2 . Returns and allowances ...... 3 . Line 1 less line 2 ...... 173,234
4 . Cost of goods sold (line 13) ...... 64,491 5 . Gross profit (line 3 less line 4) . . . . . 108,743
Cost of Goods Sold
6 . Inventory at beginning of year ...... 7 . Merchandise purchased ...... 8 . Cost of labor . . . . . 9 . Materials and supplies ...... 10 . Other costs ...... 64,491 11 . Add lines 6 through 10 ...... 64,491
12 . Inventory at end of year ...... 13 . Cost of goods sold (line 11 less line 12) . . 64,491
20 Statement s) 1 Free Software Foundation, Inc . 04-2888848
Form 990 Cost of Goods Sold - Other Costs Statement 2
Description Amount
Cost of Goods Sold 64,491 .
Total included on Form 990, Part I, line lOb 64,491 .
Form 990 Other Expenses Statement 3
(A) (B) (C) (D) Program Management Description Total Services and General Fundraising
Internet Connection Fees 2,751 . 1,107 . 1,540 . 104 . Licenses b Permits 458 . 185 . 17 . 256 . Credit Card Fees 7,773 . 3,109 . 0 . 4,664 . Heat, Light & Power 4,524 . 1,820 . 2,534 . 170 . Insurance 3,162 . 1,907 . 1,176 . 79 . Office Expense 25,566 . 10,286 . 14,318 . 962 . Outside Services 4,564 . 1,837 . 2,555 . 172 . Contracted Programming 9,266 9,266 . Meals & Entertainment 4,281 1,722 . 2,398 . 161 . GNOME Project 27,377 27,377 .
Total to Fm 990, In 43 89,722 . 58,616 . 24,538 . 6,568 .
Form 990 Depreciation of Assets Not Held for Investment Statement 4
Cost or Accumulated Description Other Basis Depreciation Book Value
Computer Equipment 279,111 . 279,111 . 0 . Computer Equipment 14,875 . 14,875 . 0 . Computer Equipment 10,562 . 10,562 . 0 . Used Remote Linux Machines 4,410 . 4,410 . 0 . Computer Terminal 225 . 225 . 0 . Jukebox Equipment 1,250 . 1,250 . 0 . Pentium Computer 4,326 . 4,326 . 0 . Hard drives 1,510 . 1,510 . 0 . Computer Equipment 3,300 . 3,300 . 0 . DEC Alpha workstation 2,745 . 2,608 . 137 .
21 Statement s) 2, 3, 4 Free Software Foundation, Inc . 04-2888848
HP IIISI La$er Printer 100 . 100 . 0 . (2) xabyte Tape Drives 2,000 . 1,800 . 200 . (2) Terminals 705 . 705 . 0 . MAI Hard Drive 652 . 520 . 132 . (3) 486 Computer Systems 1,850 . 1,388 . 462 . Toshiba 400 Laptop Systems 1,000 . 750 . 250 . DEC Alpha Computer Systems 1,000 . 733 . 267 . (5) Keyboards 695 . 498 . 197 . (3) 400M, 10 Gig Pentium Systems 9,750 . 6,988 . 2,762 . Office Equipment 2,066 . 2,066 . 0 . Telephone System 720 . 720 . 0 . Office Furniture 2,261 . 2,261 . 0 . Copier 2,176 . 2,176 . 0 . NCD Terminals 381 . 381 . 0 . Lateral File 714 . 262 . 452 . Shelving 264 . 93 . 171 . Computer & Accessories 732 . 341 . 391 . (2) E Machines 3,091 . 1,442 . 1,649 . (2) Dell Computers 3,994 . 1,798 . 2,196 . Computer Equipment Fry's Electronics 1,002 . 433 . 569 . Various Computer Components 789 . 342 . 447 . IBM Computer s Accessories 709 . 296 . 413 . Fire Proof Cabinets 600 . 260 . 340 . Shelving 198 . 87 . 111 . Laptop 2,880 . 1,728 . 1,152 . Happy Hacking KB Lite 68 . 38 . 30 . (6) Computer Keyboards 394 . 191 . 203 . Computer Cart 91 . 41 . 50 . Office Equipment 310 . 140 . 170 . Fire Proof File Cabinent 600 . 260 . 340 . Dell Inspiron computer 1,685 . 702 . 983 . Office Equipment 610 . 254 . 356 . Computer 2,905 . 1,307 . 1,598 . Dell Computer 1,739 . 609 . 1,130 . Office Equipment 194 . 68 . 126 . Folding Table 69 . 23 . 46 . IBM CDw Thinkpad T Series LI 3,813 . 1,144 . 2,669 . IBM/CDW Computer Equipment 310 . 93 . 217 . CDW Microcomputer Pro2111 7,191 . 2,157 . 5,034 . IBM Thinkpad A21P P 4,586 . 1,376 . 3,210 . (2) File Drawers 334 . 95 . 239 . Desk 100 . 27 . 73 . Computer Supplies & Equipment 2,142 . 535 . 1,607 . Shelving 70 . 18 . 52 . Printer 203 . 44 . 159 . Office Equipment 5,832 . 408 . 5,424 . Laser Printer 853 . 199 . 654 . Computer Equipment (various) 1,700 . 397 . 1,303 . Mobile Computer Cart 120 . 28 . 92 . Desk 441 . 103 . 338 . Shelving 250 . 57 . 193 .
22 Statement s) 4 Free Software Foundation, Inc . 04-2888848
Conference Table, 2 Chairs & Wood Literature Organ 1,370 . 96 . 1,274 . Duplex HP Laser7et 4100 Printer 1,630 . 114 . 1,516 . Computer Equipment 4,849 . 339 . 4,510 . PC300 - Donated 715 . 50 . 665 . 2 GNU Servers - Donated 2,000 . 140 . 1,860 . 4 Thinkpads - Donated 15,000 . 1,045 . 13,955 .
Total to Form 990, Part IV, In 57 424,817 . 362,443 . 62,374 .
Form 990 Other Assets Statement 5
Description Amount
Deposits 8,015 . Loan Receivable 33,000 .
Total to Form 990, Part Iv, line 58, Column B 41,015 .
Form 990 Other Liabilities Statement 6
Description Amount
Deposits 17,831 . Accrued payroll 5,380 .
Total to Form 990, Part IV, line 65, Column B 23,211 .
Form 990 Other Revenue Not Included on Form 990 Statement 7
Description Amount
Satisfaction of Purpose Restrictions 44,116 .
Total to Form 990, Part IV-A 44,116 .
23 Statement s) 4, 5, 6, 7 I Free Software Foundation, Inc . 04-2888848
Form 990 Other Expenses Not Included on Form 990 Statement 8
Description Amount
Cost of Goods Sold 64,491 .
Total to Form 990, Part IV-B 64,491 .
Form 990 Other Revenue Included on Form 990 Statement 9
Description Amount
Cost of Goods Sold <64,491 .>
Total to Form 990, Part IV-A <64,491 .>
24 Statement s) 8, 9 Form (Rev March4562 2002) Depreciation and Amortization g Information on Listed Property) 990 Department of Me T rmlury (includin Attachment2001 Internal Ravmue service 1 See separate instructions " Attach to your tax return sequence No 67 Nam,,(.) shown on return Business or activity bwNCi this form relate Identifying number
Free Software Foundation Inc . orm 990 Page 2 888848 fpjwj ] Elecllon To Exp ense Certain Tangible Property Under Section 179 Note It you have any listed property, complete Pal 1 Maximum amount See instructions for a higher limit for certain businesses 2 Total cost of section 179 property placed in service (see instructions) 3 Threshold cost of section 179 property before reduction in limitation 4 Reduction in limitation Subtract line 3 from line 2 If zero or less, enter -0
(e) Descnphon of (b) Cost (business use only) I (c) Elected! coal
7 Listed property Enter amount from line 29 B Total elected cost of section 179 property Add amounts in column (c), lines 6 and 7 9 Tentative deduction Enter the smaller of line 5 or line B 10 Carryover of disallowed deduction from line 13 of your 2000 Form 4562 11 Business income limitation Enter the smaller of business income (not less than zero) or line 5 12 Section 179 expense deduction Add lines 9 and 10, but do not enter more than line 11 13 Carryover of disallowed deduction to 2002 Add lines 9 and 10, less line 12 1 13 Note Do not use Part 11 or Part 111 below for feted nrooertv Instead. use Part V
14 Speual deprecation allowanw for aertiin property (Other than listen property) acqmmo after SepMnber 10 2001 (am instructions) 15 Property subject to section 1680(1) election (see instructions)
17 MACRS deductions for assets placed in service in tax years beginning before 2001 17 18 If you are electing under section 168()(4) to group any assets placed in service during the tax
(b) Month and (c) Basis for depreciation (e) (a) Classification of property year placed (businceAnvotmenl use ~~ I (e) Convention I (~ Method I (~ Depnecunon deduction in seniu only see instructions)
b 5 ear property 31,39b . 5 YTS . HY L c 7 ear property d 10- ear property a 15-year property If 20-year property 25 ear property 25 rs S/L 27 5 rs MM S/L h Residential rental property ~ 27 5 rs MM S/L / 39 rs MM S/L Nonresidential real property / MM S/L Section C - Assets Placed in Service Durinn 2001 Tax Year Usurp the Alternative Depreciation
b 12 ear 12 rs S/L c 40 year / 40 yrs MM S/L ~ / Summary (See instructions) 21 fisted property Enter amount from line 28 21 22 Total Add amounts from line 12, lines 14 through 17 lines 19 and 20 in column (g), and line 21 Enter here and on the appropriate lines of your return Partnerships and S corporations see instr 24 651 . 23 For assets shown above and placed in service dunng the current year, enter the
LHA For Paperwork Reduction Act Notice, see separate instructions Form 4582(2001)(Rev 32002) 25 Form 4562 (2007) (Rev 32002) Page 2 -/>gr[ V Listed Property (Include automobiles, tartan other vehicles, cellular telephones, certain computers, and property used for entertainment, recreation, or amusement ) Note For any vehicle for which you ere using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (q) through (c) of Section A, ell of Section B, end Section C i/ applicable Section A -Depreciation and Other Information (Caution See instructions /or limits for passenger automobiles ~ 24a Do you have evidence to su pport the businesslnvestment use claimed 0 Yes 0 No 24b If 'Yes, * is the evidence written? E--]Yes =1 No (a) (b) Date c) (d) lel Ifl lel (h) Gl Type of property placed m Business/' Cosh or evil roraw~euon Recovery Method/ Depreciation Elected (list vehicles first ~ service investment other basis (°"sl"may"°°""'°"` period Convention deduction section 179 use percentage ." .^y) cost 25 Special depreciation allowance for listed property acquired after September 10, 2001,
27 Prooenv used 50% or less in a oualified business use
28 Add amounts in column (h), lines 25 through 27 Enter here and on line 21, page 1
Section B - Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other more than 5% owner,' or related person If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles la) I Ibl I Icl 1 Idl I (e) I (f) 30 Total businass(nvestment miles driven during the year (do not include commuting miles) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) miles driven 33 Total miles driven during the year Add lines 30 through 32 34 Was the vehicle available for personal use No during off-duty hours? 35 Was the vehicle used primarily by a more than 5% owner or related person? 38 Is another vehicle available for personal uses Section C - Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine ii you meet an exception to completing Section B for vehicles used by employees who are not more than 5%
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees'! See instructions for vehicles used by corporate officers, directors, or 1 °.6 or more owners 39 Do you treat all use of vehicles by employees as personal use? 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received 41 Do you meet the requirements concerning qualrfied automobile demonstration use'! Note II your answer to 37, 38, 39, 40, or 41 is 'Yes." do not complete Section B (or the covered vehicles
lal (b) lcl Idl (e) I l9 DesUpuonolmsls WtamoWiom Amortlzaole Coae HrarEnem Amortaehon tmiris .~ .W scoop ommrcoeihoe for tnlavdr <2 Amortization of costs that beams durin4 your 2001 tax
43 Amortization of costs that began before your 2001 tax year 44 Total Add amounts m column (0 See instructions for when Form 4562 (2001) (Rev 3-2002) iiszsz m zaoz 26 Form 8868 Application for Extension of Time To Me an (December 2000) Exempt Organization Return OMB No 1545 1709 Dw~nrt 01 Ne Treuury mvnw Ra.o~. s,.Vme 1 File a separate application for each return
" If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box " II you are filing for an Additional (not automatic) 3-Month Extension, complete only Part II (on page 2 of this form) Note Do rot complete Part 11 unless you have already been granted an automatic 3-month extension on a previously filed Form 8868 Part I Automatic 3-Month Extension of Time - only submit original (no copes needed Note Form 990.7 corporations requesting an automatic 5-month extension - check this box and complete Part I only J0. ED All other corporations Including Form 990-C filers) must use Form 7004 to request an extension of time to file income tax returns Partnerships, REMICs and trusts must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1047 Type w Name of Exempt Organization Employer identification number pant FREE SOFTWARE FOUNDATION INC . 04-2888848 Foe ey use dl. W~" (P Number, street, and room or wife no H a P O box, see instructions
~ewmturn^o~ s. . 59 TEMPLE PLACE NO . 330 City, town or post office, state, and ZIP code For a foreign address, see instructions BOSTON MA 02111-1307
Check type of return to be filed(tile a separate application for each return)
Form 990 ~ Form 990 T (corporation) ~ Form 4720 0 Form 990 BL 0 Form 990 T (sec 401(a) or 408(a) trust) ~ Form 5227 0 Form 990 EZ 0 Form 990 T (trust other than above) 0 Form 6069 O Form 990 PF 0 Form 1041 A O Form 8870
11 the organization does not have an office or place of business in the United States check this box * 1=1 " If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) If this is for the whole group, check this box 0- = If R is for part of the group, check this box 10- = and attach a list with the names and EINS of all members the extension will cover
1 I request an automatic 3 month (6 month for 990-T corporation) extension of time until MA]' 15, 200 3 to file the exempt organization return for the organization named above The extension is for the organization's return for 10- ED calendar year or PP. Ex] taxyear beginning OCT 1, 2001 and ending-SEP 30 . 2002
2 If this tax year is for less than 12 months, check reason Eil Initial return E:1 Final return El Change in accounting penod
3a II this application is for Form 990 BL, 990 PF, 990 T, 4720, or 6069, alter the tentative tax, less any nonrefundable credits See instructions
b If this application is for Form 990 PF or 990 T, alter any refundable credits and estimated tax payments made Include any prior year overpayment allowed as a credit
c Balance Due Subtract line 3b from line 3a Include your payment with this form, or L required, deposit with FTD coupon or, A required, by using EFTPS (Electronic Federal Tax Payment System) See instructions 5 TINA Signature and Verification
Under penalties of perjury, I declare that 1 have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete, and tliat I am authorized to prepare this form
D LHA For Paperwork Redaction Act Notice, see instruction Form 8868 (12-2000) o14_ 3138777 PANNELL KERR FORSTER, P.C. 600 LONGWATER DRIVE NORWELL, MA 02081 00c)1 32'3 V7-`J 3 ydC) ILCL'ci~~1-- I~C~ 70~'t~~ C2r~-l~ntc~ . m0.~1 223831 0501 02