Nonprofit · EIN 88-0818184
OPEN PATH CHARITABLE FOUNDATION
Tax-exempt · IRVINE, CA 92612
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $56,007 | $126,751 | -$70,744 | $1,113,639 | $0 | $1,113,639 |
| December 31, 2023 | 990-PF | $47,766 | $83,467 | -$35,701 | $1,179,574 | $0 | $1,179,574 |
| December 31, 2022 | 990-PF | $1,281,973 | $67,324 | $1,214,649 | $1,214,649 | $0 | $1,214,649 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $55,944
- Interest
- $19
- Net gain from sales of assets
- $44
Expenses
- Grants and similar amounts paid
- $53,461
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $109,180
- Excise tax on investment income
- $778
Balance sheet and other
- Total assets, start of year
- $1,179,574
- Total assets, end of year
- $1,113,639
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,113,639
- Fair market value of assets
- $1,113,639
- Qualifying distributions
- $109,180
- Net investment income
- $56,007
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT FRIEDMAN 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | PRESIDENT | 2 | $0 |
| RICHARD JOHNSON 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | TREASURER | 2 | $0 |
| KAI MACDONALD 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | SECRETARY | 2 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT FRIEDMAN 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | PRESIDENT | 2 | $0 |
| RICHARD JOHNSON 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | TREASURER | 2 | $0 |
| KAI MACDONALD 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | SECRETARY | 2 | $0 |
990-PF for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT FRIEDMAN 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | PRESIDENT | 2 | $0 |
| RICHARD JOHNSON 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | TREASURER | 2 | $0 |
| KAI MACDONALD 18800 VON KARMAN AVE SUITE A, IRVINE, CA 92612 | SECRETARY | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 18800 VON KARMAN AVE STE A, IRVINE, CA 92612-1724
- In care of
- % FOUNDATION SOURCE
- Signed the 990-PF
- KAI MACDONALD, SECRETARY
- Phone
- (949) 453-2900
- Return prepared by
- THE GLOBAL ACCOUNTING SOLUTIONS INC
California records
California keeps its own records of charities and corporations. Search them by EIN 88-0818184 or by the name OPEN PATH CHARITABLE FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 88-0818184
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T23)
- Assets (IRS master file)
- $1,113,639
- Income (IRS master file)
- $158,441
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $56,007 | $126,751 | $1,113,639 | IRS |
| 990-PF | December 2023 | $47,766 | $83,467 | $1,179,574 | XML |
| 990-PF | December 2022 | $1,281,973 | $67,324 | $1,214,649 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-0818184).
Questions about OPEN PATH CHARITABLE FOUNDATION
- What is the EIN of OPEN PATH CHARITABLE FOUNDATION?
- The employer identification number (EIN) of OPEN PATH CHARITABLE FOUNDATION is 88-0818184.
- Is OPEN PATH CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to OPEN PATH CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does OPEN PATH CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of OPEN PATH CHARITABLE FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPEN PATH CHARITABLE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of OPEN PATH CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does OPEN PATH CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $56,007, expenses of $126,751 and total assets of $1,113,639 at year end.
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All nonprofits in IRVINE · California · Philanthropy, voluntarism and grantmaking foundations