2024-11-04T12:01:11-06:00 2023-12-31 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2023-01-01 473240638 OPEN UP RESOURCES OPEN 8004609216 101 JEFFERSON DR FL 1 MENLO PARK CA 94025 JASON ISAACS CEO 8004609216 2024-10-30 1 0 MAGA E KISRIEV P01008919 4089988400 2023 2024-10-15 13:58:12Z JASON ISAACS 101 JEFFERSON DR FL 1 MENLO PARK CA 94025 63190053 0 X OPENUPRESOURCES.ORG X 2015 CA TO INCREASE EQUITY IN EDUCATION BY MAKING EXCELLENT CURRICULA FREELY AVAILABLE TO DISTRICTS. 8 8 66 8 0 0 4373663 4989 5195687 4517342 133946 336984 14369918 19607954 24073214 24467269 0 0 0 0 9116338 11313115 0 0 0 13264549 10889662 22380887 22202777 1692327 2264492 36369083 60030246 17685385 39082056 18683698 20948190 X THE MISSION OF OPEN UP RESOURCES (OUR) IS TO INCREASE EQUITY IN EDUCATION BY MAKING EXCELLENT CURRICULA FREELY AVAILABLE TO DISTRICTS. 0 0 16243254 0 24125296 DESCRIPTION OF OUR'S PROGRAMS: WHEN OPEN UP RESOURCES BEGAN THEIR JOURNEY IN 2016, SCHOOL DISTRICT LEADERS AND TEACHERS WERE STRUGGLING WITH A LACK OF COMMON CORE STATE STANDARDS (CCSS)-ALIGNED, COMPREHENSIVE CORE ENGLISH LANGUAGE ARTS (ELA) AND MATHEMATICS MATERIALS. THESE STANDARDS RAISED THE BAR FOR TEACHING AND LEARNING MATERIALS, YET THEY WERE LARGELY UNAVAILABLE IN THE MARKET. IN SEPTEMBER 2017, THE NONPROFIT EDREPORTS, A "CONSUMER REPORTS" FOR INSTRUCTIONAL MATERIALS, HIGHLIGHTED THESE GAPS IN THE TEXTBOOK MARKET, FINDING THAT MOST TEXTBOOKS WERE NOT ALIGNED TO THE STANDARDS, DESPITE HAVING HAD SINCE 2012 TO DO SO. OPEN UP RESOURCES DEBUTED WITH A MIDDLE SCHOOL MATHEMATICS CURRICULUM AND AN ELEMENTARY ENGLISH LANGUAGE ARTS PROGRAM, BOTH OF WHICH WERE RATED BEST-IN-CLASS IN THEIR RESPECTIVE CATEGORIES ON EDREPORTS. IT WAS THE FIRST TIME COMPREHENSIVE, CORE CURRICULA THAT WERE FULLY ACCESSIBLE WERE ALSO DEEMED HIGH QUALITY. OUR DISRUPTED THE MARKET, PROVING THAT FREE AND HIGH QUALITY WERE NOT MUTUALLY EXCLUSIVE. NOW, WITH A COMPLETE K-12 CORE CURRICULA OFFERING, SCHOOL AND DISTRICT LEADERS AND TEACHERS NO LONGER STRUGGLE FROM A LACK OF HIGH-QUALITY CCSS-ALIGNED MATERIALS. FURTHERMORE, BECAUSE OUR PUBLISHES THEIR CURRICULA OPENLY ON THEIR WEBSITE, EDUCATORS CAN EASILY ACCESS THESE MATERIALS. OUR PARTNERS WITH CURRICULUM AUTHORS AND SCHOOL DISTRICTS TO BRING THE HIGHEST QUALITY CURRICULUM TO MARKETWITH A TWIST. UPON PUBLICATION, THESE MATERIALS ARE OPENLY LICENSED, MEANING THEY ARE FREELY AVAILABLE TO EDUCATORS ONLINE SO THAT ANY TEACHER, IN ANY CLASSROOM, IN ANY SCHOOL, IN ANY DISTRICT, CAN ACCESS AND USE THEM TO IMPROVE QUALITY OF INSTRUCTION. ADDITIONALLY, OUR'S MATERIALS ARE CREATED WITH EQUITY AS A FOUNDATIONAL DESIGN PRINCIPLE, INCLUDING RESEARCH-BASED SUPPORT FOR ENGLISH LANGUAGE LEARNERS AND STUDENTS WITH VARYING ABILITIES.TO SUPPORT IMPLEMENTATION OF THEIR OPEN CURRICULA, OUR ESTABLISHED A BENCH OF HIGH-QUALITY TEACHER LEADERS IN RESIDENCE, PROFESSIONAL LEARNING PROVIDERS ACROSS THE COUNTRY, AND AN OPENLY ACCESSIBLE PROFESSIONAL LEARNING COMMUNITY. COMMUNITY COACHES, ALL OF WHOM ARE CURRENT PRACTITIONERS AND MASTER TEACHERS OF OUR CURRICULA FOR EACH GRADE LEVEL, NURTURE THE COMMUNITY THROUGH VIRTUAL PROFESSIONAL LEARNING OPPORTUNITIES. COMMUNITY COACHES ALSO PLAY A KEY ROLE IN OUR'S ANNUAL NATIONAL CONFERENCE, HIVE, WHICH IS AN OPPORTUNITY FOR EDUCATORS FROM AROUND THE COUNTRY TO CONVENE FOR INTENSIVE PROFESSIONAL LEARNING TO SUPPORT THEIR IMPLEMENTATION OF OUR'S CURRICULA. OPEN UP RESOURCES' PORTFOLIO SEEKS TO INCLUDE THE HIGHEST-QUALITY, STANDARDS-BASED K-12 CURRICULA. THIS INCLUDES VALIDATION FROM RESPECTED THIRD-PARTY ENTITIES, EVIDENCE OF EFFICACY, EFFECTIVE SUPPORT FOR MULTILINGUAL LEARNERS, INCLUSIVE STRATEGIES FOR STUDENTS WITH VARYING ABILITIES, EMBEDDED CULTURALLY-RELEVANT PEDAGOGY, AND PROFESSIONAL LEARNING THAT IS INCLUSIVE AND CULTURALLY CONSIDERATE. OUR HAS BUILT A BUSINESS MODEL THAT ENABLES THEM TO FUND THE NECESSARY DEVELOPMENT AND PRODUCTIZATION OF NEW PROGRAMS AS WELL AS MAINTENANCE OF EXISTING PROGRAMS. WITH REVENUE-GENERATING SERVICES THAT WRAP AROUND THE OPENLY ACCESSIBLE CURRICULUM (LOW-COST PRINT SERVICES, KITTED TRADE BOOKS, AND PROFESSIONAL LEARNING), THE ORGANIZATION IS FINANCIALLY SELF-SUSTAINING.OUR NOW HAS A COMPLETE PORTFOLIO OF CURRICULA IN K-12 MATHEMATICS AND ENGLISH LANGUAGE ARTS. AS OF 2020, OUR IS A SELF-SUSTAINING ORGANIZATION WITH REVENUE FROM SALES OF PRINT SERVICES AND IMPLEMENTATION SUPPORTING THEIR OPERATIONS. OVER 3 MILLION STUDENTS HAVE BEEN SERVED BY THE OUR CURRICULA, AND THEY ARE ON TRACK TO SERVE AN ADDITIONAL 700K+ STUDENTS BY THE END OF 2024. 16243254 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 89 0 1 66 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA NY X RACHEL MARTINEZ 8004609216 101 JEFFERSON DR FL 1 MENLO PARK CA 94025 KAREN COWE CHAIRMAN 2.00 X X 0 0 0 ANN CLARK BOARD MEMBER 2.00 X 0 0 0 JUDY WURTZEL BOARD MEMBER 2.00 X 0 0 0 ANU MALIPATIL BOARD MEMBER 2.00 X 0 0 0 MARIA DEL ROSARIO ZAVALA BOARD MEMBER 2.00 X 0 0 0 JAMAL EASON BOARD MEMBER 2.00 X 0 0 0 MAYA GOODALL BOARD MEMBER 2.00 X 0 0 0 MORA SEGAL BOARD MEMBER 2.00 X 0 0 0 JASON N ISAACS CHIEF EXECUTIVE OFFICER 50.00 X 434800 0 6302 RACHEL F MARTINEZ COS/HEAD OF PEOPLE SERVICES/SEC 50.00 X 258000 0 16816 VANDANA V HARIHARAN CHIEF FINANCIAL OFFICER 50.00 X 253000 0 16391 KRISTOPHER J CHILDS CHIEF ACAD/EQUITY/SJ OFFICER 50.00 X 248000 0 26504 CEDAR MATHIS CHIEF OPERATING OFFICER 50.00 X 248000 0 33490 DANIEL P LINDSAY REGIONAL DEV. DIRECTOR 50.00 X 390026 0 17734 GINGER M KAMRATH DIRECTOR, CUST. SUCCESS & P'SHIPS 50.00 X 368021 0 13959 JAMIE M RIGGS DIRECTOR, CUST. SUCCESS & DATA 50.00 X 368021 0 19563 ABBY L JOHNSON MANAGING DIRECTOR, SALES TEAM 50.00 X 341000 0 23865 KEYLEA J GARRISON K-12 CUSTOMER SUCCESS MANAGER 50.00 X 267911 0 12898 3176779 0 187522 31 0 1 0 LSC COMMUNICATIONS PO BOX 842291 BOSTON MA 022842291 PRINTING 21752997 CLASSROOM LIBRARY 3901 UNION BLVD STE 155 ST LOUIS MO 63115 PRINTING 12863020 EL EDUCATION 247 WEST 35TH ST 8TH FL NEW YORK NY 10001 PROFESSIONAL DEVELOPMENT 9895955 KIDDOM PO BOX 882071 SAN FRANCISCO CA 94188 PROFESSIONAL DEVELOPMENT 8581470 BETTERLESSONS 86A SHERMAN STREET CAMBRIDGE MA 02140 PROFESSIONAL DEVELOPMENT 995856 22 4989 4989 EDUCATOR TRAINING REV 611710 4517342 4517342 4517342 336984 336984 58330738 38722784 19607954 19607954 24467269 24125296 0 336984 X 1541301 1133700 407601 7865859 5859974 2005885 138076 82672 55404 1212086 725726 486360 555793 424640 131153 57174 57174 247865 247865 3894459 2998113 896346 548513 471676 76837 150350 98400 51950 912818 165097 747721 7743 2637 5106 959816 620521 339295 1242209 1166637 75572 186083 186083 155345 3327 152018 TRAINING COSTS 2464759 2464759 DUES AND SUBS, MISC 33818 14853 18965 SUPPLIES 28710 10522 18188 22202777 16243254 5959523 0 233395 418382 12025954 18165371 2822112 3360020 12644562 18310992 4379928 7077500 4263132 12697981 36369083 60030246 7634457 9447733 10050928 29634323 17685385 39082056 X 18683698 20948190 18683698 20948190 36369083 60030246 2264492 0 X 0 1 X 1 0 X 1373000 2010500 2681388 4373663 4989 10443540 33506283 38039972 35254182 52075162 62848080 221723679 34879283 40050472 37935570 56448825 62853069 232167219 1373000 1850000 220000 3443000 16744682 5197633 222078 32493265 54657658 1373000 18594682 5417633 222078 32493265 58100658 174066561 43772 11208 10097 133946 336984 536007 43772 11208 10097 133946 336984 536007 34923055 40061680 37945667 56582771 63190053 232703226 0.74800 0.87080 0.00230 0.00100 X 0 DEPOSITS 28901 PREPAID REVENUE SHARE COSTS 12669080 12697981 X 22002510 -2464759 -2464759 24467269 0 24467269 19738018 0 19738018 2464759 2464759 22202777 PART X, LINE 2: OUR IS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. IN ADDITION, OUR HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. ACCOUNTING STANDARDS REQUIRE AN ORGANIZATION TO EVALUATE ITS TAX POSITIONS AND RECORD A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED MORE LIKELY THAN NOT TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AND THAT NO PROVISION FOR AN UNCERTAIN TAX LIABILITY IS NECESSARY AT DECEMBER 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRAINING COSTS RECLASSIFIED TO EXPENSES -2,464,759. PART XII, LINE 4B - OTHER ADJUSTMENTS: TRAINING COSTS RECLASSIFIED TO EXPENSES 2,464,759. X X X X 0 0 0 0 0 1 0 0 0 JASON N ISAACS CHIEF EXECUTIVE OFFICER 299800 0 135000 0 0 0 0 0 6302 0 441102 0 0 0 DANIEL P LINDSAY REGIONAL DEV. DIRECTOR 94500 0 295526 0 0 0 9957 0 7777 0 407760 0 0 0 JAMIE M RIGGS DIRECTOR, CUST. SUCCESS & DATA 105000 0 263021 0 0 0 19550 0 13 0 387584 0 0 0 GINGER M KAMRATH DIRECTOR, CUST. SUCCESS & P'SHIPS 105000 0 263021 0 0 0 7788 0 6171 0 381980 0 0 0 ABBY L JOHNSON MANAGING DIRECTOR, SALES TEAM 132300 0 208700 0 0 0 11500 0 12365 0 364865 0 0 0 CEDAR MATHIS CHIEF OPERATING OFFICER 225000 0 23000 0 0 0 22500 0 10990 0 281490 0 0 0 KEYLEA J GARRISON K-12 CUSTOMER SUCCESS MANAGER 89250 0 178661 0 0 0 5230 0 7668 0 280809 0 0 0 RACHEL F MARTINEZ COS/HEAD OF PEOPLE SERVICES/SEC 235000 0 23000 0 0 0 10515 0 6301 0 274816 0 0 0 KRISTOPHER J CHILDS CHIEF ACAD/EQUITY/SJ OFFICER 225000 0 23000 0 0 0 21728 0 4776 0 274504 0 0 0 VANDANA V HARIHARAN CHIEF FINANCIAL OFFICER 230000 0 23000 0 0 0 8817 0 7574 0 269391 0 0 0 PART I, LINE 6 MOST SALES EMPLOYEES EARNED A COMMISSION CALCULATED AS 1.5% OF THEIR INDIVIDUAL GOAL, 1/3 OF WHICH WAS EARNED WHEN THE COMPANY SHARED GOAL WAS ACHIEVED, 1/3 WHEN THE COMPANY SHARED PRODUCT GOAL WAS ACHIEVED, AND THE OTHER 1/3 EARNED WHEN THEIR OWN INDIVIDUAL GOAL WAS ACHIEVED. DIRECTORS EARNED 1/3 OF THEIR COMMISSIONS WHEN THEIR TEAM GOAL WAS MET, 1/3 WHEN THE COMPANY SHARED PRODUCT GOAL WAS MET, AND THE LAST 1/3 WHEN THE COMPANY SHARED GOAL WAS MET. MOST SALES EMPLOYEES ALSO EARNED A STRETCH COMMISSION WHEN THEY ACHIEVED SALES IN EXCESS OF THEIR INDIVIDUAL OR TEAM GOALS. THE RENEWAL SALES TEAM RECEIVED A SPECIFIC DOLLAR FIGURE FOR THE OVERALL SHARED GOAL, AND THEIR TEAM GOAL. THE COMMISSION PAYMENTS FOR ABBY JOHNSON, MANAGING DIRECTOR, FIELD TEAM, ARE NOT CONTINGENT ON THE NET EARNINGS OF THE ORGANIZATION. SHE RECEIVED SPECIFIC DOLLAR AMOUNTS BASED ON ACHIEVING THE OVERALL SALES GOAL AND AN INCENTIVE FOR EXCEEDING THE SALES GOAL. IGNITE READING PBC ENTITY MORE THAN 35% OWNED BY JESSICA SLIWERSKI, FORMER CEO 264170 ON OCTOBER 5, 2022, OUR SOLD ITS SOFTWARE PROGRAM TO A NEWLY FORMED ENTITY, IGNITE! READING, A PUBLIC BENEFIT CORPORATION ("IGNITE!"). JESSICA REID SLIWERSKI, OUR'S FORMER CEO THROUGH OCTOBER 2022, IS THE CO-FOUNDER AND CEO OF IGNITE!. BECAUSE THE ORGANIZATION LICENSED TO SCHOOL DISTRICTS, THE INDIVIDUAL LICENSES AS A PRACTICAL MATTER COULD NOT BE TRANSFERRED TO IGNITE! UNTIL THE AGREEMENTS THEN IN EFFECT EXPIRED AT THE END OF THE LICENSEE SCHOOL DISTRICTS' SCHOOL YEARS. INSTEAD, THE ORGANIZATION AGREED TO COLLECT FEES AND PAYMENTS AND PAY THEM OVER TO IGNITE!. IGNITE! TOOK OVER THE OBLIGATIONS OF MAINTAINING AND PROVIDING THE SOFTWARE TO THE ORGANIZATION'S CUSTOMERS. THE RELATIONSHIP WAS DISCONTINUED IN JUNE OF 2023. THE ORGANIZATION'S MANAGEMENT AND BOARD OF DIRECTORS USED ALL PROPER CONFLICT OF INTEREST AND OTHER GOVERNANCE PROCESSES WHILE SETTING UP AGREEMENTS BETWEEN THE TWO UNRELATED ENTITIES. 0 FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE DRAFT, THE FORM 990 WAS REVIEWED IN A MEETING BETWEEN THE CFO, THE FINANCE TEAM MEMBERS, AND THE PREPARER OF THE FORM 990. A COPY OF THE FINAL FORM 990 WAS FURNISHED TO ALL BOARD MEMBERS. PAID PREPARERS PRESENTED THE 990 AT A BOARD MEETING AND RESPONDED TO QUESTIONS FROM BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY REQUESTS BOARD MEMBERS, OFFICERS, KEY EMPLOYEES DISCLOSE FINANCIAL AND OTHER RELATIONSHIPS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST. SHOULD SUCH A CONFLICT ARISE, THE BOARD MEMBERS SHALL ASSIGN A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF THE BOARD OF DIRECTORS OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE AN INDIVIDUAL HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE INDIVIDUAL AND AFFORD SAID AN OPPORTUNITY TO EXPLAIN. APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION MAY BE TAKEN AS DETERMINED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE CHIEF OF STAFF COMPLETES AN ANNUAL MARKET ANALYSIS FOR COMPENSATION WHICH INCLUDES COMPETITIVE ANALYSIS PUBLICLY AVAILABLE, MULTIPLE REVIEWS OF 990, IRS NONPROFIT SALARY BENCHMARKING, AND UPDATES THE JOB ARCHITECTURE PROGRAM DOCUMENT TO INCLUDE SALARY RANGES FOR ALL EMPLOYEES. THE CEO AND SENIOR LEADERSHIP TEAM REVIEWS THIS DOCUMENT AND APPROVES ANNUALLY. THE BOARD OF DIRECTORS PERFORMS AN ANNUAL REVIEW FOR THE CEO COMPENSATION BENCHMARKING, AND APPROVES THE CEO SALARY VIA THE GOVERNANCE COMMITTEE. THE CEO WORKS WITH THE CHIEF OF STAFF TO EVALUATE THE SENIOR LEADERSHIP TEAM'S ANNUAL SALARY, WHICH FOLLOWS THE SAME PROCESS OF EXTERNAL COMPARISONS AND EVALUATION OF THE TOTAL REWARDS PACKAGE, WITH FINANCIAL APPROVAL FROM THE CFO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE ALL MADE AVAILABLE UPON REQUEST FOR THE SAME TIME PERIOD SET FORTH IN SEC. 6104(D). FORM 990, PART IX, LINE 11G GRANT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 380,738. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 380,738. ELA CONTENT: PROGRAM SERVICE EXPENSES 504,616. MANAGEMENT AND GENERAL EXPENSES 86,783. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 591,399. MATH CONTENT: PROGRAM SERVICE EXPENSES 1,312,743. MANAGEMENT AND GENERAL EXPENSES 225,762. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,538,505. SAMPLES AND RFP SUBMISSIONS: PROGRAM SERVICE EXPENSES 501,276. MANAGEMENT AND GENERAL EXPENSES 86,208. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 587,484. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 679,478. MANAGEMENT AND GENERAL EXPENSES 116,855. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 796,333.