2022-10-03T13:59:24-05:00 2021-12-31 941254756 HOOD & STRONG LLP 60 SO MARKET ST STE 200 SAN JOSE CA 95113 990 2021-01-01 473240638 OPEN UP RESOURCES OPEN 8004609216 1600 EL CAMINO REAL 155 MENLO PARK CA 94025 JESSICA SLIWERSKI CHIEF EXECUTIVE OFFICER 8004609216 2022-09-29 1 JESSICA SLIWERSKI 999009999 MAGA E KISRIEV P01008919 4089988400 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JESSICA SLIWERSKI 1600 EL CAMINO REAL 155 MENLO PARK CA 94025 37945667 0 X OPENUPRESOURCES.ORG X 2015 CA TO INCREASE EQUITY IN EDUCATION BY MAKING EXCELLENT CURRICULA FREELY AVAILABLE TO DISTRICTS. 9 9 49 11 0 0 2010500 2681388 5292299 4038785 11208 10097 12632149 9549049 19946156 16279319 360000 331800 0 0 5322037 5917838 0 0 0 7525534 7289360 13207571 13538998 6738585 2740321 24989011 29661554 10737961 12670183 14251050 16991371 X THE MISSION OF OPEN UP RESOURCES (OUR) IS TO INCREASE EQUITY IN EDUCATION BY MAKING EXCELLENT CURRICULA FREELY AVAILABLE TO DISTRICTS. 0 0 9279052 331800 13587834 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 MARKET WITH 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 IMPLEMENTATION AND PRINT SERVICES SUPPORTING THEIR OPERATIONS. OVER 3 MILLION STUDENTS HAVE BEEN SERVED BY THE OUR CURRICULA, AND THEY ARE ON TRACK TO SERVE AN ADDITIONAL 1 MILLION STUDENTS BY THE END OF 2022. 9279052 1 1 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 130 0 1 49 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 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 1600 EL CAMINO REAL 155 MENLO PARK CA 94025 JIM BILDNER CHAIRMAN (THRU 6/21/21) 2.00 X 0 0 0 KAREN COWE BOARD MEMBER 2.00 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 MARK ATKINSON BOARD MEMBER (THRU 4/1/21) 2.00 X 0 0 0 ERIKA WATSON BOARD MEMBER 2.00 X 0 0 0 JESSICA ANNE REID SLIWERSKI CHIEF EXECUTIVE OFFICER 50.00 X 295385 0 37152 VANDANA VIJAY HARIHARAN CHIEF FINANCIAL OFFICER 50.00 X 197638 0 571 RACHEL F MARTINEZ SECRETARY 50.00 X 140628 0 27987 CEDAR MATHIS CHIEF OPERATING OFFICER 50.00 X 174295 0 27521 JASON NICHOLAS ISAACS CHIEF REVENUE OFFICER 50.00 X 195192 0 9788 DANIEL GRAHAM BLAKER MANAGING DIR, PRODUCT & ENGINEERING 50.00 X 187231 0 26999 ABBY LYNNE JOHNSON MANAGING DIRECTOR, FIELD TEAM 50.00 X 222358 0 29706 TABITHA SAVAGE REGIONAL DEVELOPMENT DIRECTOR 50.00 X 176820 0 23658 GINGER KAMRATH CUSTOMER SUCCESS DIRECTOR, P'SHIPS 50.00 X 171875 0 32567 PIETER VAN DE BRUGGEN SENIOR SOFTWARE ENGINEER 50.00 X 150524 0 33303 1911946 0 249252 23 0 1 0 CLASSROOM LIBRARY 3901 UNION BLVD STE 155 ST LOUIS MO 63115 PRINTING 10225445 LSC COMMUNICATIONS PO BOX 842291 BOSTON MA 022842291 PRINTING 5954898 EL EDUCATION 247 WEST 35TH ST 8TH FL NEW YORK NY 10001 PROFESSIONAL DEVELOPMENT 3506626 BETTERLESSONS 86A SHERMAN STREET CAMBRIDGE MA 02140 PROFESSIONAL DEVELOPMENT 1384655 KIDDOM PO BOX 882071 SAN FRANCISCO CA 94188 PROFESSIONAL DEVELOPMENT 1130962 17 905800 1775588 2681388 EDUCATOR TRAINING REV 611710 4038785 4038785 4038785 10097 10097 31206001 21666348 9539653 9539653 OTHER REVENUE 900099 9396 9396 9396 16279319 13587834 0 10097 X 331800 331800 1106157 701494 404663 3714065 2351515 1362550 120673 120673 626803 474808 151995 350140 226107 124033 21404 21404 153301 153301 2264905 1058797 1206108 389399 356294 33105 67800 41650 26150 559203 98652 460551 7090 7090 141813 113196 28617 70824 65775 5049 31206 4100 27106 TRAINING COSTS 3412975 3412975 PAYROLL PROCESSING FEES 89279 38189 51090 BAD DEBT EXPENSE 50302 50302 SUPPLIES 11991 3700 8291 17868 17868 13538998 9279052 4259946 0 292805 270182 13413052 13269002 2535836 2462583 4894299 8390574 724702 1572588 3128317 3696625 24989011 29661554 3263536 3665613 6568625 9004570 905800 0 10737961 12670183 X 14135458 16784406 115592 206965 14251050 16991371 24989011 29661554 2740321 0 X 0 1 X 1 0 X 2280492 1137000 1373000 2010500 2681388 9482380 5427677 37880195 33506283 38039972 35254182 150108309 7708169 39017195 34879283 40050472 37935570 159590689 2280492 1137000 1373000 1850000 220000 6860492 16744682 5197633 21942315 2280492 1137000 1373000 18594682 5417633 28802807 130787882 199 30 43772 11208 10097 65306 199 30 43772 11208 10097 65306 2882 6388 9270 7711250 39023613 34923055 40061680 37945667 159665265 0.81910 0.76730 0.00040 0.00040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 2,882. 2018 AMOUNT: $ 6,388. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DEPOSITS 18901 PREPAID REVENUE SHARE COSTS 3677724 3696625 X 12866344 -3412975 -3412975 16279319 0 16279319 10126023 0 10126023 3412975 3412975 13538998 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, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRAINING COSTS RECLASSIFIED TO EXPENSES -3,412,975. PART XII, LINE 4B - OTHER ADJUSTMENTS: TRAINING COSTS RECLASSIFIED TO EXPENSES 3,412,975. 1 UNIVERSITY OF DELAWARE 220 HULLIHEN HALL NEWARK DE 19716 516000297 501(C)(3) 145000 0 TO SUPPORT ALL GREEN RATING ON EDREPORTS 1 0 PART I, LINE 2: OUR MANAGES SPECIFIC EXPECTATIONS AND MILESTONES WITH OUR AUTHOR-CONTENT-PARTNERS TO DETERMINE THEIR NEED/ELIGIBILITY/PERFORMANCE WHEN WE AWARD A GRANT OR PROVIDE SUPPORT. THE CEO MEETS WITH THE PARTNER FREQUENTLY TO ASSESS PROGRESS AND UNDERSTAND THEIR FUNDING NEEDS. WE THEN SEEK TO RAISE OUTSIDE FUNDING WITH THIS SPECIFIC IN MIND AND SUBSEQUENTLY PROVIDE FUNDING. SOMETIMES GRANTS ARE RESTRICTED TO THIS USE AND SOMETIMES NOT. X X X X 0 0 0 0 0 1 0 0 0 JESSICA ANNE REID SLIWERSKI CHIEF EXECUTIVE OFFICER 295385 0 0 0 0 0 10009 0 27143 0 332537 0 0 0 ABBY LYNNE JOHNSON MANAGING DIRECTOR, FIELD TEAM 108308 0 114050 0 0 0 5004 0 24702 0 252064 0 0 0 DANIEL GRAHAM BLAKER MANAGING DIR, PRODUCT & ENGINEERING 177231 0 10000 0 0 0 7610 0 19389 0 214230 0 0 0 JASON NICHOLAS ISAACS CHIEF REVENUE OFFICER 147692 0 47500 0 0 0 0 0 9788 0 204980 0 0 0 GINGER KAMRATH CUSTOMER SUCCESS DIRECTOR, P'SHIPS 95776 0 76099 0 0 0 5653 0 26914 0 204442 0 0 0 CEDAR MATHIS CHIEF OPERATING OFFICER 174295 0 0 0 0 0 4672 0 22849 0 201816 0 0 0 TABITHA SAVAGE REGIONAL DEVELOPMENT DIRECTOR 84090 0 92730 0 0 0 4082 0 19576 0 200478 0 0 0 VANDANA VIJAY HARIHARAN CHIEF FINANCIAL OFFICER 197638 0 0 0 0 0 0 0 571 0 198209 0 0 0 PIETER VAN DE BRUGGEN SENIOR SOFTWARE ENGINEER 150524 0 0 0 0 0 5332 0 27971 0 183827 0 0 0 RACHEL F MARTINEZ SECRETARY 140628 0 0 0 0 0 1868 0 26119 0 168615 0 0 0 PART I, LINE 6 MOST SALES EMPLOYEES EARNED A COMMISSION CALCULATED AS 1.5% OF THEIR INDIVIDUAL GOAL, HALF OF WHICH WAS EARNED WHEN THE COMPANY SHARED GOAL WAS ACHIEVED, AND THE OTHER HALF EARNED WHEN THEIR OWN INDIVIDUAL GOAL WAS ACHIEVED. DIRECTORS EARNED 1/3 OF THEIR COMMISSIONS WHEN THE INDIVIDUAL GOAL WAS MET, 1/3 WHEN THEIR TEAM 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 MET THEIR STRETCH GOALS. THE RENEWAL SALES TEAM RECEIVED A SPECIFIC DOLLAR FIGURE FOR THE OVERALL SHARED GOAL, AND THEIR TEAM GOAL. THE COMMISSION PAYMENTS FOR JASON ISAACS, CHIEF REVENUE OFFICER, AND ABBY JOHNSON, MANAGING DIRECTOR, FIELD TEAM, ARE NOT CONTINGENT ON THE NET EARNINGS OF THE ORGANIZATION. THEY RECEIVED SPECIFIC DOLLAR AMOUNTS BASED ON ACHIEVING THE OVERALL SALES GOAL AND AN INCENTIVE FOR EXCEEDING THE SALES GOAL. 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 CONTENT DEVELOPMENT : PROGRAM SERVICE EXPENSES 515,266. MANAGEMENT AND GENERAL EXPENSES 591,474. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,106,740. PLATFORM : PROGRAM SERVICE EXPENSES 6,107. MANAGEMENT AND GENERAL EXPENSES 7,010. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,117. SALES: PROGRAM SERVICE EXPENSES 99,365. MANAGEMENT AND GENERAL EXPENSES 114,061. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 213,426. OPERATION: PROGRAM SERVICE EXPENSES 37,610. MANAGEMENT AND GENERAL EXPENSES 43,173. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,783. ENGINEERING : PROGRAM SERVICE EXPENSES 179,884. MANAGEMENT AND GENERAL EXPENSES 206,489. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 386,373. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 220,565. MANAGEMENT AND GENERAL EXPENSES 243,901. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 464,466.