Open California FY2022 filing

Tax-deductible

Sacramento, CA501(c)(3)EducationEIN 46-0763322

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Open Californias Mission is to inform, enlighten and educate Californians about public policy and state governance, and to provide a platform for engagement with public officials, advocates and political interests.

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $14K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
13 mo
of spending, in cash
Looks good: 12.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$458K
+5% vs prior year
Spent
$382K
To programs
64%
Net assets
$432K
By yearFY2020–FY2024
Revenue
$458K
FY2022▲ +5%
Revenue by fiscal year
FY2020$447K
FY2021$436K
FY2022$458K
FY2023$374K
FY2024$463K
Expenses
$382K
FY2022▲ +13%
Expenses by fiscal year
FY2020$349K
FY2021$337K
FY2022$382K
FY2023$521K
FY2024$518K
Net assets
$432K
FY2022▲ +21%
Net assets by fiscal year
FY2020$258K
FY2021$356K
FY2022$432K
FY2023$284K
FY2024$230K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2015.

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

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $247K Management & general 18% · $70K Fundraising 17% · $66K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Tim Foster’s $60K as Executive Dir. is at the 52nd percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Open California executive salaries →

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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

Educates Californians on public policy and governance, fostering engagement with officials and advocates.

Provided by the organization

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1 program · $247K · in their own filed words · FY2022
01

Produced four public policy conferences addressing crime, ballot initiatives, health care and the november 2022 election results. Over 800 people attended the conferences in person or via zoom.

$247Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2019
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$458K
Ln 12
Gifts and grantsLn 1h$412K
Fees for servicesLn 2g$30K
Other incomeLn 4–11$15K
Money outPt IX
$382K
Ln 25
Programscol B$247K
Managementcol C$70K
Fundraisingcol D$66K
Owns and owesPt X
$432K
net assets · Ln 32
Cash and savingsLn 1–2$412K
Total assetsLn 16$434K
LiabilitiesLn 26$2K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$412K
Government grantsLn 1e$93K
Noncash giftsLn 1g$14K
Fees for servicesLn 2g$30K
Other incomeLn 4–11$15K
Gains on assetsLn 7$0
Total revenueLn 12$458K
Assets in detailPt X, end of year
CashLn 1$412K
SavingsLn 2$0
Cash and savings togetherLn 1–2$412K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1K
Other assetsLn 15$0
Total assetsLn 16$434K
LiabilitiesLn 26$2K
Net assetsLn 32$432K
OperationsPt I, VI
EmployeesI 59
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$282K$412K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2K$1K
Total assetsLn 16$363K$434K
LiabilitiesLn 26$7K$2K
Net assetsLn 32$356K$432K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$194K$124K$33K$37K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$17K$11K$3K$3K
Payroll taxesLn 10$16K$10K$3K$3K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$16K$10K$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$19K$12K$3K$4K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$12K$12K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$7K$5K$1K$1K
Other expenses (24a–d)Ln 24$69K$50K$9K$10K
All other expensesLn 24e$19K$12K$3K$4K
Total functional expensesLn 25$382K$247K$70K$66K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $463K$518K−$54K$230K 990 PDF
FY2023 $374K$521K−$148K$284K 990 PDF
FY2022 Viewing $458K$382K$75K$432K 990 PDF
FY2021 $436K$337K$98K$356K 990 PDF
FY2020 $447K$349K$98K$258K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $457,548 across 11 lines filed
VIII-1e Government grants$93,481
VIII-1f All other contributions, gifts and grants$318,404
VIII-1g Noncash contributions (included above)$14,150
VIII-1h Total contributions, gifts and grants$411,885
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $30,170$30,170
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$15,493
VIII-12 Total revenueRelated to mission $30,170$457,548
Part IX · Statement of functional expenses $382,246 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $123,988 · Management $32,695 · Fundraising $37,352$194,035
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $11,083 · Management $2,923 · Fundraising $3,339$17,345
IX-10 Payroll taxesPrograms $10,019 · Management $2,642 · Fundraising $3,018$15,679
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $6,050$6,050
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $10,067 · Management $2,654 · Fundraising $3,033$15,754
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $11,885 · Management $3,134 · Fundraising $3,581$18,600
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $12,345$12,345
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $6,605$6,605
IX-23 InsurancePrograms $4,662 · Management $1,229 · Fundraising $1,405$7,296
IX-24 Other expenses (24a–d)Programs $50,041 · Management $8,873 · Fundraising $10,139$69,053
IX-24e All other expensesPrograms $12,451 · Management $3,283 · Fundraising $3,750$19,484
IX-25 Total functional expensesPrograms $246,541 · Management $70,088 · Fundraising $65,617$382,246
Part X · Balance sheet $433,607 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $282,389$411,609
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $60,950$8,500
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $1,981$1,417
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $18,121$12,081
X-15 Other assets$0
X-16 Total assetsStart of year $363,441$433,607
X-17 Accounts payable and accrued expensesStart of year $977$1,841
X-26 Total liabilitiesStart of year $6,977$1,841
X-27 Net assets without donor restrictionsStart of year $169,824$265,387
X-28 Net assets with donor restrictionsStart of year $186,640$166,379
X-32 Total net assets or fund balancesStart of year $356,464$431,766
X-33 Total liabilities and net assetsStart of year $363,441$433,607
Part XI · Reconciliation of net assets $431,766 net assets at year end
XI-1 Total revenue$457,548
XI-2 Total expenses$382,246
XI-3 Revenue less expenses$75,302
XI-4 Net assets at start of year$356,464
XI-10 Net assets at end of year$431,766

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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