Open Gate International FY2022 filing

Tax-deductible

Costa Mesa, CA501(c)(3)EmploymentEIN 81-4441565Revenue $211K in FY2022

On file with the IRSopengateintl.org350 Clinton St, 92626-6028 · Costa Mesa, CATax-exempt since Aug 2017Private non-operating foundation

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Open Gate International (OGI) equips people from vulnerable life situations with the culinary arts and life skills to continue their journey of healing and reintegrate into society.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
2 of 5
filings with a surplus
Average deficit $266K a year · 54% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $17
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$32K
118% of total assets
Concern: liabilities are 118% of assets; over 80%.
Pt X · Ln 26
Independent board members
1
of 1 voting members
Looks good: 1 of 1 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$211K
-78% vs prior year
Spent
$1.5M
To programs
97%
Net assets
−$5K
By yearFY2020–FY2024
Revenue
$211K
FY2022▼ -78%
Tap a bar for its year
Revenue by fiscal year
FY2020$629K
FY2021$959K
FY2022$211K
FY2023$392K
FY2024$291K
Expenses
$1.5M
FY2022▲ +106%
Tap a bar for its year
Expenses by fiscal year
FY2020$838K
FY2021$743K
FY2022$1.5M
FY2023$431K
FY2024$271K
Net assets
−$5K
FY2022▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022−$5K
FY2023−$43K
FY2024−$23K

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 2017.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $1.5M Management & general 2% · $24K Fundraising 1% · $18K

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

1 person listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
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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

Teaches culinary and life skills to help vulnerable people heal and rejoin society.

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Provided by the organization

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3 programs · $322K · in their own filed words · FY2022
01

Culinary Program

The open gate international culinary program is 15 weeks - students are required to obtain their california food handler's card or servsafe certification prior to graduation (a requirement to work in any food establishment) classwork includes a combination of lecture and hands-on training.

$169Kprogram expense
02

International Program

Moldova program is 15 weeks - students are required to obtain their california food handler's card or servsafe certification prior to graduation (a requirement to work in any food establishment) classwork includes a combination of lecture and hands-on training. Graduates receive assistance with job seeking and job placement.

$153Kprogram expense
03

International Program

Mexico program is 15 weeks - students are required to obtain their california food handler's card or servsafe certification prior to graduation (a requirement to work in any food establishment) classwork includes a combination of lecture and hands-on training. Graduates receive assistance with job seeking and job placement.

Pt IX · col B

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 · FY2023
Total grants receivedfrom 1 funder$17

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$211K
Ln 12
Gifts and grantsLn 1h$211K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.5M
Managementcol C$24K
Fundraisingcol D$18K
Owns and owesPt X
−$5K
net assets · Ln 32
Cash and savingsLn 1–2$1K
Total assetsLn 16$27K
LiabilitiesLn 26$32K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a1
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$211K
Total revenueLn 12$211K
Assets in detailPt X, end of year
CashLn 1$1K
Cash and savings togetherLn 1–2$1K
Land, buildings, equipmentLn 10c$26K
Total assetsLn 16$27K
LiabilitiesLn 26$32K
Net assetsLn 32−$5K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$128K$1K
Land, buildings, equipmentLn 10c$1.2M$26K
Total assetsLn 16$1.3M$27K
LiabilitiesLn 26$3K$32K
Net assetsLn 32$1.3M−$5K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.2M$1.2M
Grants and assistance to foreign recipientsLn 3$153K$153K
Pay of disqualified personsLn 6$71K$67K$666$3K
Payroll taxesLn 10$6K$6K$55$222
Legal feesLn 11b$1K$697$300$300
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$39K$39K
Advertising and promotionLn 12$10K$3K$3K$3K
Office expensesLn 13$7K$7K$104$120
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$16K$16K$154$617
Other expenses (24a–d)Ln 24$49K$36K$1K$11K
All other expensesLn 24e$64$20$24$20
Total functional expensesLn 25$1.5M$1.5M$24K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $291K$271K$20K−$23K 990 PDF
FY2023 $392K$431K−$38K−$43K 990 PDF
FY2022 Viewing $211K$1.5M−$1.3M−$5K 990 PDF
FY2021 $959K$743K$216K$1.3M 990 PDF
FY2020 $629K$838K−$209K$1.1M 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 (6 parts)
Part I · Summary $211,138 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $960,530$211,138
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$1,630$0
I-12 Total revenuePrior year $958,900$211,138
I-13 Grants and similar amounts paidPrior year $336,498$1,312,822
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $199,000$76,700
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $207,390$139,863
I-18 Total expensesPrior year $742,888$1,529,385
I-19 Revenue less expensesPrior year $216,012−$1,318,247
Part VI · Governance 1 of 1 board members independent, 1 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members1
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $211,138 across 3 lines filed
VIII-1f All other contributions, gifts and grants$211,138
VIII-1h Total contributions, gifts and grants$211,138
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$211,138
Part IX · Statement of functional expenses $1,529,385 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $1,159,368$1,159,368
IX-3 Grants and assistance to foreign recipientsPrograms $153,454$153,454
IX-6 Pay of disqualified personsPrograms $67,472 · Management $666 · Fundraising $2,663$70,801
IX-10 Payroll taxesPrograms $5,622 · Management $55 · Fundraising $222$5,899
IX-11b Legal feesPrograms $697 · Management $300 · Fundraising $300$1,297
IX-11c Accounting feesManagement $14,697$14,697
IX-11g Other fees for servicesPrograms $38,700$38,700
IX-12 Advertising and promotionPrograms $3,223 · Management $3,223 · Fundraising $3,321$9,767
IX-13 Office expensesPrograms $6,851 · Management $104 · Fundraising $120$7,075
IX-22 Depreciation, depletion and amortizationManagement $3,135$3,135
IX-23 InsurancePrograms $15,631 · Management $154 · Fundraising $617$16,402
IX-24 Other expenses (24a–d)Programs $36,104 · Management $1,486 · Fundraising $11,136$48,726
IX-24e All other expensesPrograms $20 · Management $24 · Fundraising $20$64
IX-25 Total functional expensesPrograms $1,487,142 · Management $23,844 · Fundraising $18,399$1,529,385
Part X · Balance sheet $26,741 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $128,326$1,139
X-4 Accounts receivableStart of year $360$0
X-10c Land, buildings and equipment, netStart of year $1,188,105$25,602
X-16 Total assetsStart of year $1,316,791$26,741
X-17 Accounts payable and accrued expensesStart of year $2,960$31,517
X-26 Total liabilitiesStart of year $2,960$31,517
X-27 Net assets without donor restrictionsStart of year $1,313,831−$4,776
X-32 Total net assets or fund balancesStart of year $1,313,831−$4,776
X-33 Total liabilities and net assetsStart of year $1,316,791$26,741
Part XI · Reconciliation of net assets −$4,776 net assets at year end
XI-1 Total revenue$211,138
XI-2 Total expenses$1,529,385
XI-3 Revenue less expenses−$1,318,247
XI-4 Net assets at start of year$1,313,831
XI-8 Prior period adjustments−$360
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$4,776

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

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