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CharityWatch is unable to provide a range of Top Three Salaries for this charity for the above fiscal reporting year because we lack complete salary data for the organization. Except for officers, directors, and trustees, the IRS does not require breakouts of salaries totaling less than $100,000.
For example, XYZ charity would be required to provide a breakout in its tax form of compensation to its president of $55,000, but would not be required to provide a breakout of $99,000 in compensation to its top medical researcher if that person is not also an officer, director, or trustee of the organization.
This charity reports that compensation to its officers, directors, and trustees is under $100,000 per individual. Donors who would like to view limited salary data for this organization should refer to its tax form, which may be available on the charity's web site or from a number of third-party sources. See CharityWatch's Links page for information on obtaining copies of charity tax forms.
Analysts' Notes
According to the Airbnb.org audit of December 31, 2024 (Note 7, Related-Party Transactions): "Airbnb, Inc., various executives of Airbnb, Inc., and members and officers of the Board of Directors, which include employees of Airbnb, Inc. and independent directors, are considered related parties of the Organization as defined by U.S. GAAP. The Organization received contributions of $7,971,560 and $11,707,486 from Airbnb, Inc. for the years ended December 31, 2024 and 2023, respectively. The Organization received contributions of $2,500,000 from executives of Airbnb, Inc. for the year ended December 31, 2024 and no contributions from executives of Airbnb, Inc. for the year ended December 31, 2023. The Organization had an obligation to pay Airbnb, Inc. $193,192 and $90,134 as of December 31, 2024 and 2023, respectively, for reimbursement for accommodation credits granted to provide emergency stays to guests. Additionally, the Organization received $4,542,400 and $3,992,523, for the years ended December 31, 2024 and 2023, respectively. of contributed nonfinancial assets consisting of contract services, facilities and equipment, travel and related, and administrative support from Airbnb, Inc., Which were recorded as both revenue and expenses...The increase in net assets associated with services received from personnel of Airbnb, Inc. that directly benefit the Organization, and for which Airbnb, Inc. does not charge the Organization, was reported as an equity transfer. In valuing personnel costs, the Organization estimated the number of employee hours and assigned a compensation rate per employee based on salary, benefits and overhead costs. Personnel expenses of $13,153,780 and $12,474,923, for the years ended December 31, 2024 and 2023, respectively, were recorded... ...During the normal course of operations, the Organization awarded grants of $350,000 and $889,000 to not-for-profit organizations associated with an independent board director for the years ended December 31, 2024 and 2023, respectively. The Organization made payments to independent board directors for the year ended December 31, 2024, totaling $90,000. No payments were made to independent board directors for the year ended December 31, 2023." On September 21, 2026, CharityWatch inquired with Airbnb.org regarding the $90,000 in payments made to independent board directors. Specifically, we asked: "...As part of our current review of Airbnb.org, we noted that Note 7 of the organization's audited financial statements for the year ended December 31, 2024, states: "The Organization made payments to independent board directors for the year ended December 31, 2024, totaling $90,000. No payments were made to independent board directors for the year ended December 31, 2023." However, Schedule L, Transactions With Interested Persons, was omitted from Airbnb.org's 2024 Form 990. We would appreciate clarification as to why Schedule L was not included and ask that you provide us with the information that would have been reported on Schedule L with respect to these payments, including the directors who received compensation, the amounts paid, and the nature of the services or transactions. If Airbnb.org determined that these payments did not trigger a Schedule L filing requirement, please provide the basis for that determination. If the omission was an oversight, please indicate that..." On September 28, 2026, Airbnb.org responded: "...Airbnb.org was not required to complete and file Schedule L as part of its 2024 Form 990. Payments to Independent Board Directors The $90,000 disclosed in Note 7 of the financial statements was compensation paid to certain members of Airbnb.org's Board of Directors (the “Board”) for their service on the Special Committee on Strategic Planning (the “Committee”), a chartered committee of the Board formed to assist the Board in overseeing strategic matters during a period of leadership transition, as Airbnb.org’s new Executive Director began his first year. This compensation was reported on the 2024 Form 990 in Part VII, Section A, column (D) as a payment of $22,500 to each of the following Board members who served on the Committee, in their capacity as members of the governing body:
The compensation was paid only to Committee members who were not appointed to the Board by Airbnb, Inc., and were not otherwise affiliated with Airbnb, Inc. The Board set the compensation amount after due diligence, research, and discussion to ensure the compensation was reasonable, including engaging an outside expert consultant to conduct a benchmark analysis. The compensation was approved by the disinterested Board directors. The members of the Committee who received compensation remained independent directors of the Board, including for purposes of Part VI, Section A, line 1b. Not Reportable on Schedule L These payments are not reportable on any part of Schedule L:
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According to the Airbnb.org audit of December 31, 2024 (Note 9, In-Kind Contributions (Donated Services)): Airbnb.org received donated services on which it placed a total value of $4,830,302. Of that amount, $3,082,302 was attributed to "Contract services." [Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.] |
According to the Airbnb.org audit of December 31, 2024 (Note 8, Concentrations): "...The Organization had two and one donors that represented approximately 83% and 64% of contribution revenue for the years ended December 31, 2024 and 2023, respectively." |
According to the Airbnb.org 2024 tax filing: "During the 2024 tax year, Joe Gebbia was a Director of Airbnb, Inc., and Catherine Powell, Jay Carney, Christoph Gorder and Jennifer Patterson were each employees of Airbnb, Inc. " (IRS Form 990, Schedule O re: Form 990, Part VI, Section A, line 2). "Airbnb.org did not have employees of its own and did not provide compensation to any officers. Airbnb.org's essential duties and activities are performed by Airbnb, Inc. employees under the operating agreement between Airbnb.org and Airbnb, Inc., free of charge, and are supervised and controlled by Airbnb.org's board of directors." (IRS Form 990, Schedule O re: Form 990, Part VI, Section B, Line 15). |