Open Primaries INC FY2023 filing

Not tax-deductible

New York, NY501(c)(4)Public & Societal BenefitEIN 47-1494685Revenue $1.0M in FY2023

On file with the IRSopenprimaries.org244 Madison Ave Ste 1106, 10016-2817 · New York, NYTax-exempt since Jan 2015

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The mission of Open Primaries is to advocate for open and nonpartisan systems counter efforts to impose closed primariescontinued Sched O

73¢ of each $1 spent went to programs.
$124K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
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
4 of 5
filings with a surplus
Average surplus $291K a year · 46% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$124K
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
14 mo
of spending, in cash
Looks good: 14.5 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
$4K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+167% vs prior year
Spent
$472K
To programs
73%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$1.0M
FY2023▲ +167%
Tap a bar for its year
Revenue by fiscal year
FY2020$859K
FY2021$141K
FY2022$393K
FY2023$1.0M
FY2024$742K
Expenses
$472K
FY2023▲ +104%
Tap a bar for its year
Expenses by fiscal year
FY2020$396K
FY2021$259K
FY2022$232K
FY2023$472K
FY2024$369K
Net assets
$1.4M
FY2023▲ +71%
Tap a bar for its year
Net assets by fiscal year
FY2020$793K
FY2021$674K
FY2022$834K
FY2023$1.4M
FY2024$1.8M

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 Jan 2015.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $343K Management & general 18% · $85K Fundraising 9% · $44K

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

5 people listed on the 990; $124K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$68,200Pt VII · Sec A
Senior Vice President
$55,444Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

John Opdycke’s $78K as President is at the 62nd percentile of top reported officer pay among 1043 $100K–1M public & societal benefit 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.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
John Opdycke$77,815$68,200$59,063$55,264$125,443
Jeremy Gruber$64,083$55,444$45,000$42,106$79,576

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

Advocates for open, nonpartisan primary elections, opposing closed systems.

Questions for Open Primaries INC

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Provided by the organization

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1 program · $343K · in their own filed words · FY2023
01

Open Primaries educated the public and policymakers about the benefits of an open primary system, organized grassroots leadership and incubated campaigns for various types of open primary systems.

$343Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Avera HealthFY2024$25K
Total grants receivedfrom 1 funder$25K
Grants paid · 7 grants · $138K · 2020–2023
Neww Mexico Open PrimariesFY2023$11,200
Individual RecipientFY2023$5,000
Natl Assocof NonpartCO · FY2022$10,000
Onepeople INCMI · FY2020$12,500

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$1.0M
Investment incomeLn 3$87
Money outPt IX
$472K
Ln 25
Programscol B$343K
Managementcol C$85K
Fundraisingcol D$44K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$571K
Total assetsLn 16$1.4M
LiabilitiesLn 26$4K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Investment incomeLn 3$87
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$571K
Cash and savings togetherLn 1–2$571K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$1.4M
LiabilitiesLn 26$4K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 53
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 FY23End FY23
Cash and savingsLn 1–2$281K$571K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$1.1M$1.4M
LiabilitiesLn 26$203K$4K
Net assetsLn 32$852K$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$17K$17K
Pay of current officers, directors and key staffLn 5$124K$61K$30K$33K
Other salaries and wagesLn 7$16K$16K
Other employee benefitsLn 9$10K$10K
Payroll taxesLn 10$8K$8K
Legal feesLn 11b$25K$25K
Accounting feesLn 11c$6K$6K
Professional fundraising feesLn 11e$8K$8K
Other fees for servicesLn 11g$68K$68K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$11K$5K$4K$3K
Information technologyLn 14$6K$6K
OccupancyLn 16$2K$2K
TravelLn 17$10K$10K
Conferences, conventions and meetingsLn 19$5K$5K
Other expenses (24a–d)Ln 24$152K$152K
Total functional expensesLn 25$472K$343K$85K$44K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $742K$369K$373K$1.8M 990 PDF
FY2023 Viewing $1.0M$472K$575K$1.4M 990 PDF
FY2022 $393K$232K$161K$834K 990 PDF
FY2021 $141K$259K−$119K$674K 990 PDF
FY2020 $859K$396K$464K$793K 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 FY2023 990 (6 parts)
Part I · Summary $1,046,644 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $392,496$1,046,557
I-9 Program service revenue$0
I-10 Investment incomePrior year $28$87
I-11 Other revenue$0
I-12 Total revenuePrior year $392,524$1,046,644
I-13 Grants and similar amounts paidPrior year $20,625$17,450
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $137,232$156,947
I-16a Professional fundraising fees$8,375
I-17 Other expensesPrior year $73,941$289,103
I-18 Total expensesPrior year $231,798$471,875
I-19 Revenue less expensesPrior year $160,726$574,769
Part VI · Governance 3 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,046,644 across 5 lines filed
VIII-1f All other contributions, gifts and grants$1,046,557
VIII-1h Total contributions, gifts and grants$1,046,557
VIII-3 Investment incomeRelated to mission $87$87
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $87$1,046,644
Part IX · Statement of functional expenses $471,875 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $17,450$17,450
IX-5 Pay of current officers, directors and key staffPrograms $60,546 · Management $30,273 · Fundraising $32,824$123,643
IX-7 Other salaries and wagesPrograms $15,630$15,630
IX-9 Other employee benefitsManagement $9,547$9,547
IX-10 Payroll taxesManagement $8,127$8,127
IX-11b Legal feesManagement $25,128$25,128
IX-11c Accounting feesManagement $6,455$6,455
IX-11e Professional fundraising feesFundraising $8,375$8,375
IX-11g Other fees for servicesPrograms $67,926$67,926
IX-12 Advertising and promotionPrograms $3,572$3,572
IX-13 Office expensesPrograms $4,580 · Management $3,711 · Fundraising $3,119$11,410
IX-14 Information technologyPrograms $6,034$6,034
IX-16 OccupancyManagement $1,574$1,574
IX-17 TravelPrograms $10,032$10,032
IX-19 Conferences, conventions and meetingsPrograms $5,227$5,227
IX-24 Other expenses (24a–d)Programs $151,745$151,745
IX-25 Total functional expensesPrograms $342,742 · Management $84,815 · Fundraising $44,318$471,875
Part X · Balance sheet $1,431,111 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $280,661$570,914
X-4 Accounts receivableStart of year $771,458$857,193
X-9 Prepaid expenses and deferred chargesStart of year $647$647
X-10c Land, buildings and equipment, netStart of year $2,357$2,357
X-16 Total assetsStart of year $1,055,123$1,431,111
X-17 Accounts payable and accrued expensesStart of year $2,638$3,857
X-26 Total liabilitiesStart of year $202,638$3,857
X-27 Net assets without donor restrictionsStart of year $852,485$1,427,254
X-32 Total net assets or fund balancesStart of year $852,485$1,427,254
X-33 Total liabilities and net assetsStart of year $1,055,123$1,431,111
Part XI · Reconciliation of net assets $1,427,254 net assets at year end
XI-1 Total revenue$1,046,644
XI-2 Total expenses$471,875
XI-3 Revenue less expenses$574,769
XI-4 Net assets at start of year$852,485
XI-10 Net assets at end of year$1,427,254

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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