﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.1" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-05T14:34:43-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>800299188</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAW OFFICE OF H DOUGLAS DUNCAN</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>214 W LOCKEFORD ST</AddressLine1Txt>
        <CityNm>LODI</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95240</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>711014868</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OPEN THE GATES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OPEN</BusinessNameControlTxt>
      <PhoneNum>8587229523</PhoneNum>
      <USAddress>
        <AddressLine1Txt>12845 POWAY ROAD 221</AddressLine1Txt>
        <CityNm>POWAY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92064</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DANIEL MASSIEH</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8587229523</PhoneNum>
      <SignatureDt>2026-03-05</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>HAROLD D DUNCAN</PreparerPersonNm>
      <PTIN>P00948925</PTIN>
      <PhoneNum>2098102936</PhoneNum>
      <PreparationDt>2026-03-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ referenceDocumentId="DOCIDGENDEPSMALL1 DOCIDSCHEDO " documentId="DOCID990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="DOCIDSCHEDA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>165543</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>165543</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>165543</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>60000</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>5449</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2500</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>68206</OtherExpensesTotalAmt>
      <TotalExpensesAmt>136155</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>29388</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>13179</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>42567</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>13179</BOYAmt>
        <EOYAmt>43457</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>13179</BOYAmt>
        <EOYAmt>43457</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>13179</BOYAmt>
        <EOYAmt>43457</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>RELIGIOUS &amp; CHARITABLE TO MIDDLE EAST REFUGEES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>refugee assistance, english classes, job training, social integration</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6319</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Christmas outreach, Christmas dinner, gifts for children, musical presentation, Christmas story</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7614</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Missionary training and assistance</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>21961</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DESCRIBED in SCHEDULE O</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>27565</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>63459</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL MASSIEH</PersonNm>
        <TitleTxt>PRESIDENT DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>55</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>60000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARRY S VALENTINE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARREL L JOHNSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG NORDAHL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM OLMSTEAD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG BRETAW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAM YACOUB</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>CHUCK GODOSKY</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>9810 SCRIPPS LAKE DR SUITE G</AddressLine1Txt>
          <CityNm>SAN DIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92131</ZIPCd>
        </USAddress>
        <PhoneNum>9514402220</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="DOCIDSCHEDA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>159682</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>185746</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>140247</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>148490</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>165542</CurrentTaxYearAmt>
        <TotalAmt>799707</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>159682</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>185746</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>140247</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>148490</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>165542</CurrentTaxYearAmt>
        <TotalAmt>799707</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>799707</PublicSupportTotal170Amt>
      <TotalSupportAmt>799707</TotalSupportAmt>
      <PublicSupportCY170Pct>1</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="DOCIDSCHEDB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="DOCIDSCHEDO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>Church services, training religious workers, seminars, missionary conferences, production of training materials and online teaching</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: CONFERENCES SPEAKING ENGAGEMENT Amount: 22265</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: MISSIONS WORLD Amount: 21961</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: ONLINE TV MINISTRY Amount: 2800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: REFUGEE OUTREACH Amount: 7614</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: REFUGEE ASSISTANCE Amount: 6319</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TV EQUIPMENT Amount: 3713</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: INSURANCE Amount: 2263</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TAXES PROPERTY Amount: 1271</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: MAINTENANCE Amount: 2149</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TELEPHONE Amount: 3300</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>