﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-10T18:00:24-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>934928541</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KEYSTONE TAX LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4252 SOUTHTOWNE DR SUITE D</AddressLine1Txt>
        <CityNm>EAU CLAIRE</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>54701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>824963778</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OPEN HEAVENS GUATEMALA INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OPEN</BusinessNameControlTxt>
      <PhoneNum>7158299169</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4252 SOUTHTOWNE DRIVE STE D</AddressLine1Txt>
        <CityNm>EAU CLAIRE</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>54701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PATRICK J COUTURE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7158299169</PhoneNum>
      <SignatureDt>2025-11-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JESSE BECKER CPA MSA</PreparerPersonNm>
      <PTIN>P03045307</PTIN>
      <PhoneNum>7157975991</PhoneNum>
      <PreparationDt>2025-11-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <PrincipalOfficerNm>PATRICK J COUTURE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>4252 SOUTHTOWNE DR STE D</AddressLine1Txt>
        <CityNm>EAU CLAIRE</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>54701</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>285355</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>OPENHEAVENSGUATEMALA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>PROMOTING GODLY PRINCIPLES AND VALUES TO GUATEMALAN CHILDREN THROUGH TRAINING IN LEADERSHIP, TEAMWORK, COMMUNITY SERVICE, AND ACHIEVEMENT, AND ASSISTING OTHER CHARITABLE ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER 501C3, AND SEEKING SUPPORT BY SOLICITING, RECEIVING AND ADMINISTERING GIFTS AND BEQUESTS OF FUNDS AND PROPERTY FOR CHARITABLE PURPOSES</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>64793</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>285355</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>64793</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>285355</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>54056</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>162115</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>54056</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>162115</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>10737</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>123240</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>26231</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>149471</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>26231</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>149471</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>PROMOTING GODLY PRINCIPLES AND VALUES TO GUATEMALAN CHILDREN THROUGH TRAINING IN LEADERSHIP, TEAMWORK, COMMUNITY SERVICE, AND ACHIEVEMENT, AND ASSISTING OTHER CHARITABLE ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER 501C3, AND SEEKING SUPPORT BY SOLICITING, RECEIVING AND ADMINISTERING GIFTS AND BEQUESTS OF FUNDS AND PROPERTY FOR CHARITABLE PURPOSES</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>THE SPECIFIC AND PRIMARY PURPOSES FOR WHICH THIS CORPORATION IS FORMED ARE: PROMOTING GODLY PRINCIPLES AND VALUES TO GUATEMALAN CHILDREN THROUGH TRAINING IN LEADERSHIP, TEAMWORK, COMMUNITY SERVICE, AND ACHIEVEMENT, AND ASSISTING OTHER CHARITABLE ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501C3 OF INTERNAL REVENUE CODE, AS AMENDED, OR THE CORRESPONDING PROVISIONS OF ANY FUTURE TAX LAWS, SEEKING SUPPORT BY SOLICITING, RECEIVING AND ADMINISTRERING GIFTS AND BEQUESTS OF FUNDS AND PROPERTY, BOTH RESTRICTED AND UNRESTRICTED, FOR CHARITABLE PURPOSES.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>162115</ExpenseAmt>
        <Desc>THE SPECIFIC AND PRIMARY PURPOSES FOR WHICH THIS CORPORATION IS FORMED ARE: PROMOTING GODLY PRINCIPLES AND VALUES TO GUATEMALAN CHILDREN THROUGH TRAINING IN LEADERSHIP, TEAMWORK, COMMUNITY SERVICE, AND ACHIEVEMENT, AND ASSISTING OTHER CHARITABLE ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501C3 OF INTERNAL REVENUE CODE, AS AMENDED, OR THE CORRESPONDING PROVISIONS OF ANY FUTURE TAX LAWS, SEEKING SUPPORT BY SOLICITING, RECEIVING AND ADMINISTRERING GIFTS AND BEQUESTS OF FUNDS AND PROPERTY, BOTH RESTRICTED AND UNRESTRICTED, FOR CHARITABLE PURPOSES.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>162115</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>162115</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc3">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>MAYRA J COUTURE</PersonNm>
        <PhoneNum>7158290109</PhoneNum>
        <USAddress>
          <AddressLine1Txt>4252 SOUTHTOWNE DR STE D</AddressLine1Txt>
          <CityNm>EAU CLAIRE</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>54701</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICK J COUTURE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>285355</AllOtherContributionsAmt>
      <TotalContributionsAmt>285355</TotalContributionsAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>285355</TotalRevenueColumnAmt>
      </TotalRevenueGrp>
      <OfficeExpensesGrp>
        <TotalAmt>4222</TotalAmt>
        <ProgramServicesAmt>4222</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>341</TotalAmt>
        <ProgramServicesAmt>341</ProgramServicesAmt>
      </TravelGrp>
      <OtherExpensesGrp>
        <Desc>SCHOOL OPERATING AND CONS</Desc>
        <TotalAmt>120003</TotalAmt>
        <ProgramServicesAmt>120003</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISSION TRIP EXPENSES</Desc>
        <TotalAmt>17579</TotalAmt>
        <ProgramServicesAmt>17579</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>11098</TotalAmt>
        <ProgramServicesAmt>11098</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>INDIVIDUAL MISSION SUPPOR</Desc>
        <TotalAmt>5701</TotalAmt>
        <ProgramServicesAmt>5701</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>3171</TotalAmt>
        <ProgramServicesAmt>3171</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>162115</TotalAmt>
        <ProgramServicesAmt>162115</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>26231</BOYAmt>
        <EOYAmt>149471</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>26231</BOYAmt>
        <EOYAmt>149471</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>26231</BOYAmt>
        <EOYAmt>149471</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>26231</BOYAmt>
        <EOYAmt>149471</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>26231</BOYAmt>
        <EOYAmt>149471</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>123240</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTING GODLY PRINCIPLES AND VALUES TO GUATEMALAN CHILDREN THROUGH TRAINING IN LEADERSHIP, TEAMWORK, COMMUNITY SERVICE, AND ACHIEVEMENT, AND ASSISTING OTHER CHARITABLE ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER 501C3, AND SEEKING SUPPORT BY SOLICITING, RECEIVING AND ADMINISTERING GIFTS AND BEQUESTS OF FUNDS AND PROPERTY FOR CHARITABLE PURPOSES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SPECIFIC AND PRIMARY PURPOSES FOR WHICH THIS CORPORATION IS FORMED ARE: PROMOTING GODLY PRINCIPLES AND VALUES TO GUATEMALAN CHILDREN THROUGH TRAINING IN LEADERSHIP, TEAMWORK, COMMUNITY SERVICE, AND ACHIEVEMENT, AND ASSISTING OTHER CHARITABLE ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501C3 OF INTERNAL REVENUE CODE, AS AMENDED, OR THE CORRESPONDING PROVISIONS OF ANY FUTURE TAX LAWS, SEEKING SUPPORT BY SOLICITING, RECEIVING AND ADMINISTRERING GIFTS AND BEQUESTS OF FUNDS AND PROPERTY, BOTH RESTRICTED AND UNRESTRICTED, FOR CHARITABLE PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>