The Linux Foundation
Nonprofit profile at a glance
- EIN
- 460503801
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Wilmington, DE, USA
- Phone
- 4157239709
- Rating confidence
- Limited
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $220,730,594
- Expenses
- $204,369,300
- Assets
- $224,425,906
- Liabilities
- $79,798,145
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
32 people listed
Executive titles in this filing
- JAMES ZEMLIN (EXECUTIVE DIRECTOR)
- JASON STORMENT (EXECUTIVE DIRECTOR, FINOPS FOUNDATION)
- GABRIELE COLUMBRO (EXECUTIVE DIRECTOR, FINOS)
Highest reported compensation
- LINUS TORVALDS (FELLOW): $1,613,976 total reported compensation
- JAMES ZEMLIN (EXECUTIVE DIRECTOR): $1,403,184 total reported compensation
- JASON STORMENT (EXECUTIVE DIRECTOR, FINOPS FOUNDATION): $880,712 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The linux foundation supports the creation of sustainable open source ecosystems by providing financial and intellectual resources, infrastructure, events, training, and supporting programs to progress open innovation. Working together with its members and communities of open source engineers, the linux foundation and its projects form the most ambitious and successful investment in the creation of shared technology.
What it reported doing in 2024
Training: in 2024, our training & education team enrolled over 200,000 learners into e-learning courses and provided nearly 50,000 certifications to professionals who are increasing their skill base. More than 850 participants, primarily college students, have graduated from our mentorship programs, which continue to educate a new generation of open source contributors, providing skills that will give them a path to good jobs. In memory of our cto, shubhra kar, we also provided over 500 education scholarships to individuals from over 110 countries.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 61
- Accountability: 97
- Sustainability: 51
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 95.2%; rating input score 95; 48th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 7.4%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 1.1; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.36; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 4.9%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 17.9% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 20.2% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 20 of 21 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $1.6M · 32 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $5.8M reported
- Consistency: 12 of 12 current checks pass
- Schedules: 7 filed schedules · includes major donors, foreign activity, executive pay, and related organizations
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- Related organizations: 8 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.