Open Applications Group INC FY2021 filing

Not tax-deductible

Marietta, GA501(c)(6)Since 1994EIN 36-4030343Revenue $273K in FY2021

On file with the IRSoagi.orgPo Box 4897, 30061-4897 · Marietta, GATax-exempt since Jul 1996

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Reduce the cost of integration by developing inter-operable, cross- functional, cross-industry, data-model-driven, and extensible standards to meet the challenge of a rapidly-changing global digital economy.

78¢ of each $1 spent went to programs.
$74K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $32K a year · 13% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$74K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$136K
81% of total assets
Concern: liabilities are 81% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$273K
+58% vs prior year
Spent
$290K
To programs
78%
Net assets
$31K
By yearFY2020–FY2025
Revenue
$273K
FY2021▲ +58%
Tap a bar for its year
Revenue by fiscal year
FY2020$173K
FY2021$273K
FY2022$251K
FY2023$193K
FY2024$198K
FY2025$350K
Expenses
$290K
FY2021▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2020$232K
FY2021$290K
FY2022$256K
FY2023$251K
FY2024$271K
FY2025$328K
Net assets
$31K
FY2021▼ -35%
Tap a bar for its year
Net assets by fiscal year
FY2020$48K
FY2021$31K
FY2022$27K
FY2023−$31K
FY2024−$104K
FY2025−$82K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $226K Management & general 21% · $62K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $74K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$74,064Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Wilson$80,000$80,000$80,000$61,400$74,064$74,300

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Develops data standards to lower integration costs in a changing digital economy.

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Provided by the organization

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1 program · $226K · in their own filed words · FY2021
01

Promoting interoperability amoung business applications and creating business language standards to support this goal. To keep members informed, educated, and to bring members together for informational purposes.

$226Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$273K
Ln 12
Fees for servicesLn 2g$273K
Money outPt IX
$290K
Ln 25
Programscol B$226K
Managementcol C$62K
Owns and owesPt X
$31K
net assets · Ln 32
Cash and savingsLn 1–2$139K
Total assetsLn 16$167K
LiabilitiesLn 26$136K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$273K
Total revenueLn 12$273K
Assets in detailPt X, end of year
CashLn 1$139K
Cash and savings togetherLn 1–2$139K
Land, buildings, equipmentLn 10c$4K
Total assetsLn 16$167K
LiabilitiesLn 26$136K
Net assetsLn 32$31K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$104K$139K
Land, buildings, equipmentLn 10c$6K$4K
Total assetsLn 16$118K$167K
LiabilitiesLn 26$70K$136K
Net assetsLn 32$48K$31K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$62K$62K
Other salaries and wagesLn 7$48K$48K
Pension plan contributionsLn 8$1K$1K
Payroll taxesLn 10$4K$4K
Legal feesLn 11b$1K$1K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$3K$231$3K
TravelLn 17$1K$1K
Depreciation, depletion and amortizationLn 22$2K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$159K$159K
All other expensesLn 24e$1K$360$1K
Total functional expensesLn 25$290K$226K$62K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $350K$328K$22K−$82K 990 PDF
FY2024 $198K$271K−$73K−$104K 990 PDF
FY2023 $193K$251K−$58K−$31K 990 PDF
FY2022 $251K$256K−$4K$27K 990 PDF
FY2021 Viewing $273K$290K−$17K$31K 990 PDF
FY2020 $173K$232K−$59K$48K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $272,743 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $172,831$272,743
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $172,831$272,743
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $123,170$114,940
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $108,647$174,881
I-18 Total expensesPrior year $231,817$289,821
I-19 Revenue less expensesPrior year −$58,986−$17,078
Part VI · Governance 0 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $272,743 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $272,743$272,743
VIII-12 Total revenueRelated to mission $272,743 · Unrelated business $0 · Excluded from tax $0$272,743
Part IX · Statement of functional expenses $289,821 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $62,000$62,000
IX-7 Other salaries and wagesManagement $48,064$48,064
IX-8 Pension plan contributionsManagement $1,200$1,200
IX-10 Payroll taxesManagement $3,676$3,676
IX-11b Legal feesManagement $1,338$1,338
IX-12 Advertising and promotionPrograms $3,318$3,318
IX-13 Office expensesPrograms $231 · Management $2,796$3,027
IX-17 TravelPrograms $1,044$1,044
IX-22 Depreciation, depletion and amortization$1,832
IX-23 InsuranceManagement $3,995$3,995
IX-24 Other expenses (24a–d)Programs $158,876$158,876
IX-24e All other expensesPrograms $360 · Management $1,091$1,451
IX-25 Total functional expensesPrograms $225,829 · Management $62,160 · Fundraising $0$289,821
Part X · Balance sheet $167,387 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $103,510$139,423
X-4 Accounts receivableStart of year $7,132$22,329
X-9 Prepaid expenses and deferred chargesStart of year $1,185$1,184
X-10c Land, buildings and equipment, netStart of year $6,283$4,451
X-16 Total assetsStart of year $118,110$167,387
X-17 Accounts payable and accrued expensesStart of year $19,177$20,318
X-19 Deferred revenueStart of year $50,681$115,895
X-26 Total liabilitiesStart of year $69,858$136,213
X-27 Net assets without donor restrictionsStart of year $48,252$31,174
X-32 Total net assets or fund balancesStart of year $48,252$31,174
X-33 Total liabilities and net assetsStart of year $118,110$167,387
Part XI · Reconciliation of net assets $31,174 net assets at year end
XI-1 Total revenue$272,743
XI-2 Total expenses$289,821
XI-3 Revenue less expenses−$17,078
XI-4 Net assets at start of year$48,252
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$31,174

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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