OpenAI's nonprofit organization generated $44,485 in revenue in 2023, almost entirely from investment income despite being valued at $86 billion by private investors, according to an IRS filing. The filing does not disclose revenue from OpenAI's for-profit division, which commercializes ChatGPT. OpenAI's financial information remains opaque, as it is not required to submit audited financial statements given its reported revenue. OpenAI's status as both a nonprofit and for-profit company raising billions from private investors is unique and confusing.