Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.38x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
36th percentile
Higher top officer pay than 36% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Up$1,818,320
Up $353,924 (+24%) from 2018
Net Assets
Up$1,124,482
Up $53,584 (+5.0%) from 2018
Liabilities
Up$693,838
Up $300,340 (+76%) from 2018
Revenue And Expenses
Revenue
Up$3,549,885
Up $53,177 (+1.5%) from 2018
Expenses
Up$3,458,357
Up $3,392 (+0.1%) from 2018
Net Income
Up$91,528
Up $49,785 (+119%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Oct 29, 2020
- Return Version
- 2019v5.1
- Gross Receipts
- $3,555,097
Mission and Program Overview
Mission
To be the thriving global community that drives visibility and evolution in the safety and security of the world's software.
Owasp's mission is to make software security visible, so that individuals and organizations worldwide can make informed decisions about true security risks.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,132,586 | $1,237,171 | ▲ $104,585 |
| Accounts Receivable | $134,557 | $427,566 | ▲ $293,009 |
| Prepaid Expenses and Deferred Charges | $90,133 | $111,277 | ▲ $21,144 |
| Inventories for Sale or Use | $51,735 | $42,306 | ▼ $9,429 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $1,464,396 | $1,818,320 | ▲ $353,924 |
| Other Assets Total | $55,385 | $0 | ▼ $55,385 |
| Liabilities | |||
| Deferred Revenue | $254,719 | $543,332 | ▲ $288,613 |
| Accounts Payable and Accrued Expenses | $138,779 | $150,506 | ▲ $11,727 |
| Total Liabilities | $393,498 | $693,838 | ▲ $300,340 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,070,898 | $955,885 | ▼ $115,013 |
| Net Assets With Donor Restrictions | - | $168,597 | - |
| Total Net Assets Fund Balance | $1,070,898 | $1,124,482 | ▲ $53,584 |
| Total Liabilities and Net Assets / Fund Balance | $1,464,396 | $1,818,320 | ▲ $353,924 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $40,863 | $40,863 |
| Other Land Buildings | $0 | $30,000 | $30,000 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Martin Knobloch | Chairman |
| Owen Pendlebury | Vice Chairman |
| Mike Mccamon | Executive Director |
| Chenxi Wong | Member at Large |
| Gary Robinson | Member at Large |
| Richard Greenburg | Member at Large |
| Ofer Mayor | Secretary |
| Sherif Mansour | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Insperity | Staffing | 28 STATE STREET, Boston, MA 02109 | $622,418 |
| Virtual INC | Management | 401 EDGEWATER PLACE, Wakefield, MA 01880 | $291,356 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $452,510
- Program Service Revenue
- $3,057,738
- Investment Income
- $0
- Other Revenue
- $39,637
- All Other Contributions
- $105,079
- Change in Net Assets
- $91,528
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,701,461 |
| Salaries, Compensation, and Employee Benefits | $756,896 |
| Total Fundraising Expense | $59,904 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $2,005,329 | - | - | $2,005,329 |
| Other Salaries and Wages | $503,224 | $94,354 | $31,452 | $629,030 |
| Office Expenses | $110,305 | $20,683 | $6,894 | $137,882 |
| Travel | $100,337 | $18,813 | $6,271 | $125,421 |
| Fees for Services Other | $86,881 | $14,385 | $6,734 | $108,000 |
| Other Employee Benefits | $59,821 | $11,217 | $3,738 | $74,776 |
| Payroll Taxes | $42,472 | $7,963 | $2,655 | $53,090 |
| Advertising | $31,889 | $5,979 | $1,993 | $39,861 |
| Fees for Services Legal | $20,864 | - | - | $20,864 |
| Fees for Services Accounting | - | $5,817 | - | $5,817 |
| Insurance | $1,174 | $220 | $73 | $1,467 |
| Other Expenses | $1,139 | $801 | $71 | $801 |
| All Other Expenses | $370 | $70 | $23 | $463 |
| Total Functional Expenses | $3,217,937 | $180,516 | $59,904 | $3,458,357 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“Management control was transfered to virtual, inc. In august of 2014.”
Form 990, Part VI, Section B, Line 11B
“The treasurer received a copy of the 990 to approve before it was filed.”
Form 990, Part VI, Section B, Line 12C
“The owasp board of directors is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to owasp's conflict of interest policy, each director, principal officer, member of a committee with governing board delegated powers, and employee, shall annually sign a statement which affirms such person: 1) has received a copy of the conflicts of interest policy; 2) has read and understands the policy; and 3) has agreed to comply with the policy. Prior to any vote of the board of directors, a conflict of interest statement is required by any board member who is aware of any potential conflicts of interest to ensure that all parties are aware of any such conflicts. Any conflict shall be disclosed to the board of directors by the person concerned. When any conflict of interest is relevant to a matter requiring action by the board of directors, the interested person shall call it to the attention of the board of directors or its appropriate committee and such person shall not vote on the matter; provided however, any director disclosing a possible conflict of interest may be counted in determining the presence of a quorum at a meeting of the board of directors or a committee thereof. The person having the conflict shall not participate in the decision regarding the matter under consideration.”
Form 990, Part VI, Section B, Line 15B
“The board of directors of the organization or an authorized committee thereof shall review and approve compensation of officers, directors, top management officials, and key employees in advance.”
Form 990, Part VI, Section C, Line 19
“While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, owasp posts all of these documents to its website and they are available for public access.”
Filing and Contact Details
Filer
- Filer Name
- The Owasp Foundation Inc
- EIN
- 20-0963503
- Phone
- 7818768914
- Address
- 1200-C AGORA DRIVE NO 232, BEL AIR, MD 21014
Signing Officer
- Name
- Mike Mccamon
- Title
- Executive Director
- Phone
- 7818768914
- Signed
- 2020-10-29
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mike Mccamon
- Formed
- 2004
- Legal Domicile
- Md
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 5
- Volunteers
- 13,000
Preparer
- Firm
- Aafcpas Inc
- Address
- 50 WASHINGTON STREET, WESTBOROUGH, MA 01581
- Preparer
- Justin K Leroux CPA
- Phone
- 5083669100
Supplemental Narrative
Financial Statement Notes
PART X, LINE 2:
“The foundation accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the combined financial statements regarding a tax position taken or expected to be taken in a tax return. The foundation has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the combined financial statements at december 31, 2019. The foundation's information returns are subject to examination by the federal and state jurisdictions.”
Raw XML AppendixShowing 400 of 476 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 427566 |
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| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 291356 |
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| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | STAFFING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | MANAGEMENT |
| IRS990/CostOfGoodsSoldAmt | 0 | 5212 |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYContributionsGrantsAmt | 0 | 452510 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 39637 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 91528 |
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| IRS990/CYTotalExpensesAmt | 0 | 3458357 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 254719 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 543332 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE OWASP FOUNDATION IS A NONPROFIT ORGANIZATION THAT SPANS OVER100 COUNTRIES GLOBALLY. WITH A COMMUNITY OF 42,000+. WE ARE THELARGEST APPLICATION SECURITY COMMUNITY IN THE WORLD. THISORGANIZATION IS ENTIRELY FUNDED THROUGH THE GENEROUS DONATIONS OFOUR SUPPORTERS, CORPORATE AND INDIVIDUAL MEMBERS, AND THE PROCEEDSOF OUR CONFERENCE EVENTS. OVER THE PAST YEAR OWASP HAS GROWN TO 220+ ACTIVE CHAPTERS OPEN SOURCE PROJECTS & TOOLS - WORLDWIDE. WE'VE REACHED NEARLY 4,000 DEVELOPERS AND SECURITY PROFESSIONALS THROUGH OUR GLOBAL APPLICATION SECURITY CONFERENCES. ADDITIONALLY, WE'VE MADE TREMENDOUS STRIDES IN OUR OVER 100 OPEN SOURCE PROJECTS AND TECHNICAL MATERIALS.THE OWASP PROJECT WORK INCLUDED THE FOLLOWING PUBLIC RELEASES:OWASP WTEOWASP OWTFOWASP DEPENDENCY CHECKOWASP CRSOWASP APPSENSOROWASP ASVSOWASP O-SAFTOWASP DEPENDENCY TRACKOWASP MOBILE TOP 10OWASP O2OWASP PASSFAULTOWASP WEBGOATOWASP XENOTIX OWASP OPERATES THROUGH THE VOLUNTEER DONATION OF TIME, RESOURCES AND MATERIAL FROM SECURITY EXPERTS AROUND THE WORLD. THROUGH THIS COMMUNITY WE WILL CONTINUE TO PROVIDE TOOLS, RESOURCES AND EDUCATION THAT ARE FREE AND OPEN IN SUPPORT OF OUR MISSION OF IMPROVING APPLICATION SECURITY FOR EVERYONE. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
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| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
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| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 14385 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 108000 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
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| IRS990/FormationYr | 0 | 2004 |
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| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 220 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1174 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1467 |
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 42306 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
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| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 347431 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO BE THE THRIVING GLOBAL COMMUNITY THAT DRIVES VISIBILITY AND EVOLUTION IN THE SAFETY AND SECURITY OF THE WORLD'S SOFTWARE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1124482 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -4034 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -4034 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -4034 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1070898 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 955885 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 6894 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 20683 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 110305 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 137882 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
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| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 11217 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 59821 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 74776 |
| IRS990/OtherExpensesGrp/Desc | 0 | LOCAL CHAPTER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROJECT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | VAT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | CURRENCY TRANSLATION AD |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 214 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 801 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 162126 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 92006 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1139 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 92006 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1424 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 801 |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
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| IRS990/OtherRevenueTotalAmt | 0 | 43671 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 503224 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 629030 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2655 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7963 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 42472 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 53090 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 111277 |
| IRS990/PrincipalOfficerNm | 0 | MIKE MCCAMON |
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| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE INCOME |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3057738 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | COMMUNITY OUTREACH AND INTERNATIONAL EDUCATION - OVER THE PASTYEAR OWASP HAS GROWN AND IS NOW REPRESENTED BY OVER 220 CHAPTERS IN 100 DIFFERENT COUNTRIES AROUND THE WORLD. WE'VE REACHED NEARLY 4,000 DEVELOPERS AND SECURITY PROFESSIONALS THROUGH OUR COMMUNITY GLOBAL APPLICATION SECURITY CONFERENCES THAT PROVIDE TRAINING AND SIGNIFICANT HANDS-ON EXPERIENCE WITH OUR OPEN SOURCE PROJECTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 154520 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ONE OF THE STRENGTHS OF OUR ORGANIZATION IS THE DIVERSITY OF OURCOMMUNITY. THE FOUNDATION STRIVES TO EXPAND THIS DIVERSE KNOWLEDGE, PROVIDING OPPORTUNITIES FOR INTERNATIONAL COLLABORATION, EDUCATION, AND PROBLEM SOLVING. GLOBAL APSEC CONFERENCES ARE OUR FLAGSHIP GATHERINGS. EACH YEAR. TEAMS OF VOLUNTEERS WORK TO DEVELOP MULTI-DAY EVENTS. DYNAMIC SPEAKERS, WORLD RENOWNED TRAINERS, INDUSTRY LEADERS, AND RESEARCH PIONEERS GATHER TO SHARE INFORMATION. IN ADDITION TO THE GLOBAL CONFERENCES, OVER 30 DIFFERENT LOCAL TEAMS WORKED TO BRING THE MISSION AND VISION OF OWASP TO THEIR CITIES BY HOLDING FREE TRAININGS. OWASP CONTINUES TO SUPPORT OUTREACH EVENTS IN LATIN AMERICA. OWASP CONDUCTED TRAINING DAYS AND PRESENTATIONS IN CONJUNCTION WITH MANY LOCAL TEAMS THAT WERE HELD IN 26 DIFFERENT COUNTRIES WITH WELL OVER 2,000 PEOPLE IN ATTENDANCE OVERALL. |
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| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 2963025 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990/PYContributionsGrantsAmt | 0 | 468411 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
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| IRS990/PYOtherRevenueAmt | 0 | -6369 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3034666 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 41743 |
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| IRS990/PYTotalExpensesAmt | 0 | 3454965 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3496708 |
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| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 91528 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 138384 |
| IRS990ScheduleA/CommunityTrustInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 452510 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 468411 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 572993 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1393009 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1004171 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 70696 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 114367 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.97370 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98030 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3891094 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 452510 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 468411 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 572993 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1393009 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1004171 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3891094 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3996228 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | -4034 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | -6369 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1170 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | -9233 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 40863 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 40863 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 30000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 30000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS AT DECEMBER 31, 2019. THE FOUNDATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT CONTROL WAS TRANSFERED TO VIRTUAL, INC. IN AUGUST OF 2014. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TREASURER RECEIVED A COPY OF THE 990 TO APPROVE BEFORE IT WAS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE OWASP BOARD OF DIRECTORS IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO OWASP'S CONFLICT OF INTEREST POLICY, EACH DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, AND EMPLOYEE, SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: 1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; 2) HAS READ AND UNDERSTANDS THE POLICY; AND 3) HAS AGREED TO COMPLY WITH THE POLICY. PRIOR TO ANY VOTE OF THE BOARD OF DIRECTORS, A CONFLICT OF INTEREST STATEMENT IS REQUIRED BY ANY BOARD MEMBER WHO IS AWARE OF ANY POTENTIAL CONFLICTS OF INTEREST TO ENSURE THAT ALL PARTIES ARE AWARE OF ANY SUCH CONFLICTS. ANY CONFLICT SHALL BE DISCLOSED TO THE BOARD OF DIRECTORS BY THE PERSON CONCERNED. WHEN ANY CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE BOARD OF DIRECTORS OR ITS APPROPRIATE COMMITTEE AND SUCH PERSON SHALL NOT VOTE ON THE MATTER; PROVIDED HOWEVER, ANY DIRECTOR DISCLOSING A POSSIBLE CONFLICT OF INTEREST MAY BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF. THE PERSON HAVING THE CONFLICT SHALL NOT PARTICIPATE IN THE DECISION REGARDING THE MATTER UNDER CONSIDERATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS OF THE ORGANIZATION OR AN AUTHORIZED COMMITTEE THEREOF SHALL REVIEW AND APPROVE COMPENSATION OF OFFICERS, DIRECTORS, TOP MANAGEMENT OFFICIALS, AND KEY EMPLOYEES IN ADVANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, OWASP POSTS ALL OF THESE DOCUMENTS TO ITS WEBSITE AND THEY ARE AVAILABLE FOR PUBLIC ACCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | OWASP FDN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | OWASP EUROPE VZW |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/AddressLine1Txt | 0 | LEINSTRAAT 104A B-9660 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/CountryCd | 0 | BE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/ProvinceOrStateNm | 0 | OPBRAKEL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileForeignCountryCd | 0 | BE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SUPPORT OWASP |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 11 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1464396 |
| IRS990/TotalAssetsEOYAmt | 0 | 1818320 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1464396 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1818320 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 452510 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,818,320
- Liabilities
- $693,838
- Net assets
- $1,124,482
- Revenue
- $3,549,885
- Expenses
- $3,458,357
- Net income
- $91,528