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Family Online Safety Institute - US

EIN 82-2774079 · Washington, DC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak46 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE FAMILY ONLINE SAFETY INSTITUTE U.S. (FOSI U.S.) IS AN INTERNATIONAL, NON-PROFIT ORGANIZATION WHICH WORKS TO MAKE THE ONLINE WORLD SAFER FOR KIDS AND THEIR FAMILIES. FOSI U.S. CONVENES LEADERS IN INDUSTRY, GOVERNMENT AND THE NON-PROFIT SECTORS TO COLLABORATE AND INNOVATE NEW SOLUTIONS AND POLICIES IN THE FIELD OF ONLINE SAFETY. THROUGH RESEARCH, RESOURCES, EVENTS AND SPECIAL PROJECTS, FOSI PROMOTES A CULTURE OF RESPONSIBILITY ONLINE AND ENCOURAGES A SENSE OF DIGITAL CITIZENSHIP FOR ALL.

Income
$2.6 million
Spending
$2.7 million
Spent on programs
63%
Reserves
2 months of spending
Largest source of income
donations and private grants, 60%
Employees
9
Volunteers
10
Highest pay
$399,888, chief executive officer

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 46 out of 100. Higher than 15% of charities in its peer group (science, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.0 months of spending.

  • Debt

    5 of 20

    It owes 57% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 3% of income.

  • Income trend

    15 of 15

    Income rose 18% on the year before.

  • Spending floor

    8 of 15

    63% of spending went to programs and raising each dollar of donations cost 18 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 68% of charities in its peer group (science, $1m to $10m).

  • Independent board

    25 of 25

    7 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $953,019 spent. RESEARCH AND POLICY: FOSI U.S. BRINGS TOGETHER AND HIGHLIGHTS THE BEST SAFETY MESSAGES, TOOLS AND METHODS TO REACH PARENTS, CHILDREN AND CAREGIVERS. WE CONTINUALLY EXPAND OUR EFFORTS TO EDUCATE AND INFORM GOVERNMENTS, REGULATORS, INDUSTRY AND MEDIA AROUND THE WORLD ON A BALANCED APPROACH TO ONLINE SAFETY. FOSI U.S. FUNDS RESEARCH PROJECTS THAT PROVIDE INFORMATION REGARDING WAYS TO MAKE THE INTERNET A SAFER AND BETTER PLACE FOR CHILDREN.
  2. $614,413 spent. MEETINGS AND EVENTS: FOSI U.S. HOSTS AN ANNUAL INTERNATIONAL CONFERENCE AND EXHIBITION TO HIGHLIGHT THE EXTRAORDINARY WORK, PRODUCTS AND SERVICES IN THE FIELD OF ONLINE SAFETY. FOSI U.S. ALSO HOLDS INTERNATIONAL ROUNDTABLES, LARGE SEMINARS AND CONGRESSIONAL BRIEFINGS REGARDING ONLINE SAFETY. THE EU FORUM BRINGS TOGETHER KEY GOVERNMENT LEADERS WORKING TO ADVANCE ONLINE SAFETY TO DISCUSS REGULATORY DEVELOPMENTS IN THE UK AND EUROPE. TOP REPRESENTATIVES ACROSS INDUSTRY, ACADEMIA, AND THE CHARITY SECTOR DEBATE THE IMPLICATIONS OF CURRENT AND PENDING GLOBAL LEGISLATION, AND HOW THIS CHANGING LANDSCAPE MAY IMPACT PLATFORM POLICIES AND PRACTICES.
  3. $102,823 spent. GOOD DIGITAL PARENTING: FOSI U.S.' GOOD DIGITAL PARENTING (GDP) PROGRAM PROVIDES PARENTS WITH VIDEOS, TIP SHEETS, BLOGS AND OTHER RESOURCES RELATED TO ONLINE CHILD SAFETY. FOSI U.S. PARTNERS WITH SCHOOLS, PTA NETWORKS, SCOUTING ORGANIZATIONS AND OTHERS TO PROMOTE ONLINE SAFETY TOOLS AVAILABLE THROUGH GDP.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 2018.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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