2024-05-15T08:43:33-05:00 2023-06-30 460873024 KRUPSKY & COMPANY LLP 500 CUMMINGS CENTER STE 3150 BEVERLY MA 019156147 990 2022-07-01 010908761 OPEN EDUCATION GLOBAL INCORPORATED OPEN 8023471373 60 THOREAU STREET SUITE 238 CONCORD MA 017421189 MARCELA MORALES INTERIM CO-EXECUTIVE DIRECTOR 8023471373 2024-05-14 1 MARCELA MORALES 999009999 1 MARC A KRUPSKY CPA P01680922 9789210500 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PERRINE DE COETLOGON 60 THOREAU STREET SUITE 238 CONCORD MA 017421189 1478776 0 X WWW.OEGLOBAL.ORG X 2008 MA SEE SCHEDULE O 14 12 4 0 0 0 1292721 1439990 52400 37600 0 1186 0 0 1345121 1478776 0 0 0 0 410927 497417 0 0 0 1216563 1273089 1627490 1770506 -282369 -291730 2302674 1877811 337397 204264 1965277 1673547 X SEE SCHEDULE O 0 0 1479026 38786 THE ORGANIZATION HAS ONE PROGRAM, WHICH IS THE CONSORTIUM OF MORE THAN 200 HIGHER EDUCATION INSTITUTIONS AND ASSOCIATED ORGANIZATIONS FROM AROUND THE WORLD CREATING A BROAD AND DEEP BODY OF OPEN EDUCATIONAL CONTENT USING A SHARED MODEL. 1479026 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 69 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X OPEN EDUCATION GLOBAL INCORPORATED 8023471373 60 THOREAU STREET SUITE 238 CONCORD MA 01742 PERRINE DE COTLOGON PRESIDENT 0.00 X X 0 0 0 LENA PATTERSON PAST PRESIDENT 0.00 X X 0 0 0 CONSTANCE BLOMGREN VICE PRESIDENT 0.00 X X 0 0 0 LISA YOUNG VICE PRESIDENT 0.00 X X 0 0 0 HSU-TIEN MARIAN WAN TREASURER 0.00 X X 0 0 0 CATHERINE CASSERLY DIRECTOR 0.00 X 0 0 0 PAOLA CORTI DIRECTOR 0.00 X 0 0 0 MARTIN DOUGIAMAS DIRECTOR 0.00 X 0 0 0 KATSUSUKE SHIGETA DIRECTOR 0.00 X 0 0 0 MARA SOLEDAD RAMREZ MONTOYA DIRECTOR 0.00 X 0 0 0 NOUREDDINE ZEMMOURI DIRECTOR 0.00 X 0 0 0 RAJIV JHANGIANI DIRECTOR 0.00 X 0 0 0 IGOR LESKO INTERIM CO-EXECUTIVE DIRECTOR 40.00 X X 90452 0 0 MARCELA MORALES INTERIM CO-EXECUTIVE DIRECTOR 40.00 X X 97508 0 0 UNA DALY DIRECTOR OF CCCOER 40.00 X 102054 0 0 ANDREIA INAMORATO EXECUTIVE DIRECTOR 40.00 X 24276 0 0 PAUL STACEY EXECUTIVE DIRECTOR 40.00 X 0 157032 0 314290 157032 0 1 1 1 0 ALAN LEVINE 8183 W STRAWBERRY DRIVE STRAWBERRY AZ 85544 CONTRACTOR 106050 KAREN CANGIALOSI 860 FLORENCE ROAD FLORENCE MA 01062 CONTRACTOR 100800 2 118859 1321131 1439990 CONSULTING REVENUE 900099 37600 37600 37600 1186 1186 1478776 38786 0 0 X 275815 103064 172751 163107 163107 15088 9203 5885 43407 24383 19024 3410 3410 25693 25693 1135332 1134618 714 8180 8180 20520 10189 10331 16123 9778 6345 41469 1837 39632 3621 3621 5452 1187 4265 BAD DEBT EXPENSE 6573 6573 STAFF DEVELOPMENT 3384 3271 113 BANK FEES & SERVICE CHA 3198 3198 DUES & SUBSCRIPTIONS 134 15 119 1770506 1479026 291480 0 1812599 588875 100 650443 450000 612000 36148 3375 3827 23118 2302674 1877811 271822 152790 65575 51474 337397 204264 X 1069144 913334 896133 760213 1965277 1673547 2302674 1877811 -291730 0 X 0 1 X 0 0 X 1185652 422792 598564 257721 1439990 3904719 220018 113077 16166 52400 37600 439261 1405670 535869 614730 310121 1477590 4343980 0 126817 197764 445706 43400 1297212 2110899 126817 197764 445706 43400 1297212 2110899 2233081 25 25 15 0 1186 1251 25 25 15 1186 1251 1405695 535894 614745 310121 1478776 4345231 0.51390 0.71090 0.00030 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1478776 0 1478776 0 1478776 1770506 0 1770506 0 1770506 0 0 0 0 0 0 0 0 0 PAUL STACEY EXECUTIVE DIRECTOR 0 0 0 157032 0 0 0 0 0 0 0 157032 0 0 ANDREIA INAMORATO EXECUTIVE DIRECTOR 21476 0 0 0 2800 0 0 0 0 0 24276 0 0 0 FORM 990, PART I, LINE 1 OPEN EDUCATION GLOBAL INCORPORATED IS A WORLDWIDE COMMUNITY OF HUNDREDS OF HIGHER EDUCATION INSTITUTIONS AND ASSOCIATED ORGANIZATIONS COMMITTED TO ADVANCING OPEN EDUCATION AND ITS IMPACT ON GLOBAL EDUCATION. WE ENVISION A WORLD WHERE EVERYONE, EVERYWHERE HAS ACCESS TO THE EDUCATION THEY NEED TO BUILD THEIR FUTURES. WE SEEK TO INSTILL OPENNESS AS A FEATURE OF EDUCATION AROUND THE WORLD, ALLOWING GREATLY EXPANDED ACCESS TO EDUCATION WHILE PROVIDING A SHARED BODY OF KNOWLEDGE UPON WHICH INNOVATIVE AND EFFECTIVE APPROACHES TO TODAY'S SOCIAL PROBLEMS CAN BE BUILT. OPEN EDUCATION GLOBAL REALIZES CHANGE BY LEVERAGING ITS SOURCES OF EXPERT OPINION, ITS GLOBAL NETWORK, AND ITS POSITION AS THE PRINCIPAL VOICE OF OPEN EDUCATION. FORM 990, PART III, LINE 1 OPEN EDUCATION GLOBAL INCORPORATED IS A WORLDWIDE COMMUNITY OF HUNDREDS OF HIGHER EDUCATION INSTITUTIONS AND ASSOCIATED ORGANIZATIONS COMMITTED TO ADVANCING OPEN EDUCATION AND ITS IMPACT ON GLOBAL EDUCATION. WE ENVISION A WORLD WHERE EVERYONE, EVERYWHERE HAS ACCESS TO THE EDUCATION THEY NEED TO BUILD THEIR FUTURES. WE SEEK TO INSTILL OPENNESS AS A FEATURE OF EDUCATION AROUND THE WORLD, ALLOWING GREATLY EXPANDED ACCESS TO EDUCATION WHILE PROVIDING A SHARED BODY OF KNOWLEDGE UPON WHICH INNOVATIVE AND EFFECTIVE APPROACHES TO TODAY'S SOCIAL PROBLEMS CAN BE BUILT. OPEN EDUCATION GLOBAL REALIZES CHANGE BY LEVERAGING ITS SOURCES OF EXPERT OPINION, ITS GLOBAL NETWORK, AND ITS POSITION AS THE PRINCIPAL VOICE OF OPEN EDUCATION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS AND CHARGES ANNUAL MEMBERSHIP DUES. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS HAVE THE RIGHT TO VOTE ON MATTERS CONCERING CORPORATE DOCUMENTS AND THE ORGANIZATION'S MISSION STATEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION REVIEWS THE 900 AND ALL RELATED DOCUMENTS BEFORE FILING. THE 990 WILL BE E-MAILED TO EACH MEMBER OF THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY BY REQUIRING EACH DIRECTOR TO PROVIDE THE BOARD OF DIRECTORS WITH AN ANNUAL WRITTEN DISCLOSURE OF THE FOLLOWING: (I) THE DIRECTOR'S BUSINESS INVOLVEMENTS WITH THE ORGANIZATION; (II) THE DIRECTOR'S OTHER BOARD MEMBERSHIPS, WHETHER FOR-PROFIT OR NON-PROFIT CORPORATIONS; AND (III) THE TOTAL AMOUNT RECEIVED BY THE DIRECTOR FROM THE ORGANIZATION FOR SERVICES RENDERED TO THE ORGANIZATION OR AS A VENDOR OF GOODS TO THE ORGANIZATION. SUCH ANNUAL WRITTEN DISCLOSURE MUST BE CIRCULATED TO ALL OF THE DIRECTORS OF THE CORPORATION AND MUST BE UPDATED THROUGHOUT THE YEAR, AS NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS AND APPROVES EXECUTIVE COMPENSATION, AFTER A REVIEW OFCOMPARABILITY DATA OR OTHER EVIDENCE THAT COMPENSATION IS REASONABLE, AND CONTEMPORANEOUSLY SUBSTANTIATES ITS DELIBERATION AND DECISION IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION WILL MAKE COPIES OF ITS FORM 990 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 1,082,529. MANAGEMENT AND GENERAL EXPENSES 425. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,082,954. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 51,214. MANAGEMENT AND GENERAL EXPENSES 289. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,503. SPECIAL PROJECTS: PROGRAM SERVICE EXPENSES 875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 875. 1167875 BC LTD C/O 2190 5TH AVE W 205 VANCOUVER BRITISH COLUMBIA CA V6K 1S2 750091480 HIGHER ED CA OPEN C -76342 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1167875 BC LTD Q 76342 FMV THERE WAS AN UNEXPECTED VACANCY AT THE EXECUTIVE DIRECTOR POSITION DURING THE FISCAL YEAR ENDED JUNE 30, 2023 AND INTERIM EXECUTIVE DIRECTORS WERE NOT APPOINTED UNTIL AFTER THE FILING DEADLINE. DURING THAT SAME PERIOD, THE ORGANIZATION CHANGED AUDITING FIRMS. AS A RESULT, THERE WAS UNCERTAINTY REGARDING WHO WOULD BE FILING THE TAX RETURNS. THE FIRM THAT HAD PREVIOUSLY BEEN RESPONSIBLE FOR FILING THE TAX RETURNS BELIEVED THAT THE NEW AUDIT FIRM WOULD BE PREPARING THE TAX RETURNS GOING FORWARD AND WOULD FILE A REQUEST FOR AUTOMATIC EXTENSION AS OF THE ORIGINAL DUE DATE OF THE RETURN. HOWEVER, THE NEW AUDIT FIRM EXPECTED THAT THE FIRM PREVIOUSLY RESPONSIBLE FOR TAX FILINGS WOULD CONTINUE TO PREPARE THE TAX RETURNS. AS A RESULT, A REQUEST FOR AUTOMATIC EXTENSION WAS NOT FILED AT THE ORIGINAL DUE DATE. THE OMISSION WAS NOT RECOGNIZED UNTIL THE INTERIM EXECUTIVE DIRECTORS WERE APPOINTED, BY WHICH TIME THE ORIGINAL FILING DEADLINE HAD ALREADY PASSED. THE TAX RETURN FOR THE FISCAL YEAR ENDED JUNE 30, 2023 IS BEING FILED BY THE EXTENDED DUE DATE, AND IS LATE SOLELY BECAUSE OF THE FAILURE TO TIMELY FILE A REQUEST FOR AUTOMATIC EXTENSION BY THE ORIGINAL DUE DATE. THE ORGANIZATION IS CURRENT WITH ALL TAX FILINGS AND PAYMENTS, AND DID NOT RECEIVE ANY PENALTIES DURING THE THREE YEARS PRIOR TO THE FISCAL YEAR ENDED JUNE 30, 2023. IF TAXPAYER WERE NOT A NOT-FOR-PROFIT ORGANIZATION, THE FIRST TIME ABATE ADMINISTRATIVE WAIVER WOULD APPLY FOR ANY LATE FILING PENALTIES ASSESSED ON THIS RETURN. IF THE PENALTIES ARE NOT ABLE TO BE ABATED FOR REASONABLE CAUSE, WE ASK THAT THE SERVICE CONSIDER IF FIRST TIME ABATE MIGHT BE APPLIED, AS THE SPECIFIC EXCLUSION OF NOT-FOR-PROFIT TAXPAYERS SEEMS UNDULY BURDENSOME AND CAPRICIOUS. IF THE SERVICE CENTER IS UNABLE TO ABATE THESE PENALTIES FOR REASONABLE CAUSE OR UNDER THE FIRST TIME ABATE PROVISIONS, WE REQUEST THE CASE BE REFERRED TO THE PENALTY APPEALS OFFICE FOR AN IN-PERSON HEARING.