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The Finance Base
The Money Desk · Blog
Re:

Gentoo’s 2025 Report Shows Solid Reserves—and a Careful Retreat From GitHub

Gentoo’s 2025 review shows strong reserves but donation-dependent income. Its Codeberg move is a gradual expansion of alternatives—not an overnight GitHub exit.
From TheFinanceBase Team4 min to read
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Gentoo’s fiscal-year 2025 figures show a solvent, cash-rich open-source project—not a high-revenue organization. The Gentoo Foundation reported $12,066 of income for the year ended June 30, 2025, while Gentoo’s Software in the Public Interest (SPI) account received $8,471 during the comparable period. The Foundation reported $104,831 in cash on July 1, 2025. At the same time, Gentoo began expanding Codeberg as an alternative mirror and contribution channel. This is a gradual reduction of dependence on GitHub, not an immediate shutdown or complete migration.

What Gentoo’s 2025 review actually covers

Gentoo’s end-of-year review concerns the Gentoo Foundation’s fiscal year ending June 30, 2025. It was published at the end of 2025 and discussed publicly in January 2026. The financial administration story and the hosting story are related but separate: Gentoo was moving donation and expense administration toward SPI while also developing alternatives to GitHub.

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  • Foundation reporting: the Foundation’s FY2025 income, expenses and cash.
  • SPI reporting: money received through a separate fiscal-hosting structure for Gentoo.
  • Infrastructure: Gentoo-operated primary systems, plus GitHub and Codeberg mirrors and contribution paths.

The financial figures: healthy liquidity, modest income

Item Reported amount Period or date
Gentoo Foundation income $12,066 FY2025, ending June 30, 2025
SPI income attributed to Gentoo $8,471 Comparable FY2025 period
Program services, including hosting $8,332 FY2025
Management and general expenses $1,724 FY2025
Fundraising expenses $905 FY2025
Non-operating depreciation $10,075 FY2025
Cash balance $104,831 July 1, 2025

These figures are reproduced in Gentoo’s review and reported by Gentoo and Linuxiac.

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What the numbers indicate

Foundation income was relatively small, and more than 80% came from individual community donations. Excluding depreciation, the listed operating expenses total $10,961. Subtracting that amount from the $12,066 of Foundation income produces an approximately $1,105 positive difference. Including the reported $10,075 depreciation charge produces an approximately $8,970 negative accounting result. Those are calculations from the published categories, not an official Gentoo surplus or deficit statement.

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The $104,831 figure is a cash balance, not annual revenue, profit or unrestricted money that can automatically be combined with SPI’s receipts. It does, however, provide substantial liquidity relative to one year of reported Foundation income. The fairest description is stable but donation-dependent: Gentoo had a meaningful reserve, yet its recurring funding base was modest and sensitive to donor retention, hosting costs and other infrastructure expenses.

Why Gentoo is moving administration to SPI

Software in the Public Interest is a nonprofit fiscal host for free and open-source projects. Gentoo’s transition was described as gradual rather than a single transfer date.

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  • Donors were encouraged to redirect new and recurring contributions to SPI.
  • Expenses were expected to move into the SPI structure as ongoing income allowed.
  • More than 40 recurring donors had not responded to requests to move their donations by the end of the reported year.

In a May 2026 explanation, Gentoo developer Michał Górny described the Foundation as being disbanded in favor of SPI to reduce the risk that direct financial governance would become a bottleneck. That later explanation adds context to the FY2025 review; it should not be mistaken for a consolidated statement that Foundation and SPI balances were one account. See Górny’s explanation.

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What is changing with GitHub

Gentoo cited repeated attempts to force or promote Copilot usage for repositories as a reason to consider moving mirrors and pull-request contributions toward Codeberg. That is Gentoo’s stated governance and tooling concern. It does not establish that Copilot was technically mandatory for every GitHub user, nor does it mean Gentoo was responding to one universally compulsory feature.

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By February 16, 2026, Gentoo had created a Codeberg mirror for the Gentoo repository and began accepting contributions there as an alternative to GitHub. Gentoo’s own wording emphasized that its repositories and infrastructure remained primary. The status is therefore:

Layer Role
Gentoo-operated infrastructure Canonical primary repositories and core services.
GitHub Optional mirror and contribution venue; not immediately removed.
Codeberg Additional mirror and pull-request contribution venue.

Calling this a total “GitHub exit” overstates the change. “Reducing dependence on GitHub while expanding Codeberg” matches Gentoo’s documented position.

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Why Codeberg is useful—and where it is limited

Codeberg is a nonprofit-operated hosting service based on Forgejo, rather than a forge run by Gentoo itself. Its attraction is a closer fit with nonprofit and free-software governance values, plus a second contribution path that reduces reliance on one corporate platform.

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Practical constraints

  • Codeberg announced a 750 MiB limit for Git repository storage.
  • LFS, packages, releases and attachments receive an additional 1.5 GiB allowance.
  • Non-promoted personal and private content is limited to 100 MiB, with exceptions available for some projects.
  • GitHub Actions, webhooks, permissions, bots, badges, issue metadata and pull-request conventions may require redesign rather than a simple copy.
  • GitHub’s larger audience and integrations can remain valuable, which explains why a read-only or contribution mirror may be preferable to an abrupt disappearance.

Codeberg’s migration documentation warns that imports can fail because of timeouts or invalid source data. Access tokens may be required when importing metadata or private repositories. Its storage announcement is available at Codeberg’s blog.

What other open-source projects should learn

  1. Identify the canonical repository before changing hosts.
  2. Decide whether the new service is a mirror, a contribution channel or the primary forge.
  3. Inventory issues, pull requests, releases, wikis, LFS objects, packages, webhooks, bots and CI pipelines.
  4. Compare repository and artifact sizes with the host’s quotas.
  5. Test a non-critical migration first.
  6. Recreate secrets, runners and automation instead of assuming GitHub Actions will transfer unchanged.
  7. Keep redirects or a read-only GitHub mirror where discoverability matters.
  8. Publish clear instructions identifying where new contributions belong.
  9. Maintain independent backups regardless of the hosting provider.
  10. Use a hybrid model when GitHub’s reach remains important.

Bottom line on Gentoo’s finances and infrastructure

Gentoo entered the period with a substantial cash reserve, but its annual income remained modest and heavily dependent on individual donations. The SPI transition is a change in fiscal administration, not proof that Foundation and SPI money formed one unrestricted pool. On infrastructure, Gentoo is seeking optionality and control: Codeberg expands a nonprofit-aligned alternative, while Gentoo retains its own primary systems and does not immediately abandon GitHub.

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