2025-10-17T17:01:07-05:00 2024-12-31 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2024-01-01 473240638 OPEN UP RESOURCES OPEN 8004609216 101 JEFFERSON DR FL 1 MENLO PARK CA 94025 JASON ISAACS CEO 8004609216 2025-09-29 1 1 MAGA E KISRIEV P01008919 4089988400 2024 2025-03-06 01:10:19Z JASON ISAACS 101 JEFFERSON DR FL 1 MENLO PARK CA 94025 75634702 0 X OPENUPRESOURCES.ORG X 2015 CA TO INCREASE EQUITY IN EDUCATION BY MAKING EXCELLENT CURRICULA FREELY AVAILABLE TO DISTRICTS. 9 9 71 9 0 0 4989 0 4517342 5388068 336984 323972 19607954 21841542 24467269 27553582 0 10000 0 0 11313115 12400815 0 0 0 10889662 11165070 22202777 23575885 2264492 3977697 60030246 58570740 39082056 33644853 20948190 24925887 X THE MISSION OF OPEN UP RESOURCES (OUR) IS TO INCREASE EQUITY IN EDUCATION BY MAKING EXCELLENT CURRICULA FREELY AVAILABLE TO DISTRICTS. 0 0 16350226 10000 27229610 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 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 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. 16350226 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 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 108 0 1 71 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 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 JONATHAN RAYMOND BOARD MEMBER 2.00 X 0 0 0 JASON NICHOLAS ISAACS CEO 50.00 X 528720 0 20620 VANDANA VIJAY HARIHARAN CFO/TREASURER 50.00 X 274594 0 20203 RACHEL F MARTINEZ COS/HEAD OF PEOPLE SERVICES/SEC 50.00 X 276669 0 18273 KRISTOPHER JAMES CHILDS CHIEF ACAD/EQUITY/SJ OFFICER 50.00 X 274704 0 29579 CEDAR MATHIS CHIEF OPERATING OFFICER 50.00 X 268089 0 43232 DANIEL PAUL LINDSAY REGIONAL DEV. DIRECTOR 50.00 X 354230 0 16922 GINGER MARIE KAMRATH DIRECTOR, CUST. SUCCESS & PART 50.00 X 340165 0 16686 JAMIE MOYER RIGGS DIRECTOR, CUST. SUCCESS & DATA 50.00 X 346180 0 23325 ABBY LYNNE JOHNSON MANAGING DIRECTOR, SALES TEAM 50.00 X 304306 0 28415 KEYLEA JANE GARRISON K-12 CUSTOMER SUCCESS MANAGER 50.00 X 246369 0 12009 3214026 0 229264 34 0 1 0 LSC COMMUNICATIONS PO BOX 842291 BOSTON MA 022842291 PRINTING 21369965 CLASSROOM LIBRARY 3901 UNION BLVD STE 155 ST LOUIS MO 63115 PRINTING 10689660 EL EDUCATION 247 WEST 35TH ST 8TH FL NEW YORK NY 10001 PROFESSIONAL DEVELOPMENT 7395566 KIDDOM PO BOX 882071 SAN FRANCISCO CA 94188 PROFESSIONAL DEVELOPMENT 2245300 MATHEMATICS VISION PROJECT LLC 222 W 1750 N LEHI UT 84043 PROFESSIONAL DEVELOPMENT 1717994 22 EDUCATOR TRAINING REV 611710 5388068 5388068 5388068 323972 323972 69922662 48081120 21841542 21841542 27553582 27229610 0 323972 X 10000 10000 1705163 836305 868858 8388487 6503654 1884833 223681 170794 52887 1356583 963158 393425 726901 518714 208187 64427 64427 257563 257563 3000856 2261306 739550 964004 529337 434667 146878 40255 106623 238919 115677 123242 992690 223286 769404 1015584 251938 763646 1125785 1092469 33316 290968 290968 142936 19649 123287 TRAINING COSTS 2813684 2813684 TAXES/LICENSES 109417 109417 DUES/SUBSCRIPTIONS 1359 1359 23575885 16350226 7225659 0 418382 24277097 18165371 995 3360020 3652124 18310992 18971478 7077500 1436791 12697981 10232255 60030246 58570740 9447733 7957345 29634323 25687508 39082056 33644853 X 20948190 24925887 20948190 24925887 60030246 58570740 3977697 0 X 0 1 X 1 0 X 2010500 2681388 4373663 4989 0 9070540 38039972 35254182 52075162 62848080 75310730 263528126 40050472 37935570 56448825 62853069 75310730 272598666 1850000 220000 2070000 16744682 5197633 222078 32493265 14975084 69632742 18594682 5417633 222078 32493265 14975084 71702742 200895924 11208 10097 133946 336984 323972 816207 11208 10097 133946 336984 323972 816207 40061680 37945667 56582771 63190053 75634702 273414873 0.73480 0.74800 0.00300 0.00230 X 0 PREPAID REVENUE SHARE COSTS 10232255 10232255 X 24739898 -2813684 -2813684 27553582 0 27553582 20762201 0 20762201 2813684 2813684 23575885 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, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRAINNG COSTS RECLASSIFIED TO EXPENSES -2,813,684. PART XII, LINE 4B - OTHER ADJUSTMENTS: TRAINING COSTS RECLASSIFIED TO EXPENSES 2,813,684. 1 SCHOLARSHIPS 2 10000 FORM 990, SCHEDULE I, LINE 3 THE SCHOLARSHIP PROGRAM IS DESIGNED TO PROVIDE FINANCIAL AWARDS TO DESERVING STUDENTS BASED ON THE CRITERIA OUTLINED SCHOLARSHIP APPLICATION INSTRUCTIONS. THE PROCESS FOLLOWED BY THE INTERNAL OUR TEAM TO SELECT RECIPIENTS IS ALSO INCLUDED IN THE INSTRUCTIONS, SPECIFICALLY: (1) A DESCRIPTION AND GENERAL APPROVAL PROCESS FOR THE PROGRAM, AND (2) DETAILS REGARDING THE SPECIFIC SCHOLARSHIP AMOUNTS AWARDED TO EACH STUDENT. THESE AWARDS ARE NOT TRADITIONAL GRANTS AND THEREFORE DO NOT REQUIRE ADDITIONAL REPORTING. X X X X X 0 0 0 0 0 1 0 0 0 JASON NICHOLAS ISAACS CEO 393720 0 135000 0 0 0 14000 0 6620 0 549340 0 0 0 DANIEL PAUL LINDSAY REGIONAL DEV. DIRECTOR 86318 0 267912 0 0 0 8308 0 8614 0 371152 0 0 0 JAMIE MOYER RIGGS DIRECTOR, CUST. SUCCESS & DATA 104965 0 241215 0 0 0 23000 0 325 0 369505 0 0 0 GINGER MARIE KAMRATH DIRECTOR, CUST. SUCCESS & PART 98950 0 241215 0 0 0 10238 0 6448 0 356851 0 0 0 ABBY LYNNE JOHNSON MANAGING DIRECTOR, SALES TEAM 116806 0 187500 0 0 0 12100 0 16315 0 332721 0 0 0 CEDAR MATHIS CHIEF OPERATING OFFICER 223089 0 45000 0 0 0 30500 0 12732 0 311321 0 0 0 KRISTOPHER JAMES CHILDS CHIEF ACAD/EQUITY/SJ OFFICER 229704 0 45000 0 0 0 23000 0 6579 0 304283 0 0 0 RACHEL F MARTINEZ COS/HEAD OF PEOPLE SERVICES/SEC 231669 0 45000 0 0 0 13274 0 4999 0 294942 0 0 0 VANDANA VIJAY HARIHARAN CFO/TREASURER 229594 0 45000 0 0 0 9600 0 10603 0 294797 0 0 0 KEYLEA JANE GARRISON K-12 CUSTOMER SUCCESS MANAGER 81545 0 164824 0 0 0 4125 0 7884 0 258378 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, SALES 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. 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 ELA CONTENT: PROGRAM SERVICE EXPENSES 236,019. MANAGEMENT AND GENERAL EXPENSES 14,743. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250,762. MATH CONTENT: PROGRAM SERVICE EXPENSES 1,283,382. MANAGEMENT AND GENERAL EXPENSES 7,049. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,290,431. SAMPLES AND RFP SUBMISSIONS: PROGRAM SERVICE EXPENSES 22,340. MANAGEMENT AND GENERAL EXPENSES 2,978. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,318. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 660,585. MANAGEMENT AND GENERAL EXPENSES 693,494. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,354,079. PLATFORM DEVELOPMENT: PROGRAM SERVICE EXPENSES 58,980. MANAGEMENT AND GENERAL EXPENSES 21,062. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,042. RECRUITING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 224. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 224.