Civic Intelligence

Open Syllabus Inc.

990 • Fiscal year 2020 • EIN 84-3255967

Jan 01, 2020 to Dec 31, 2020 • Filed on Jan 24, 2022

Organization ProfileN/A
306 West 100th StreetNew York, NY 10025

(917) 428-7762

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.03x

Higher debt load relative to assets than 33% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

30th percentile

0.02x

Higher debt load relative to revenue than 30% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Net Margin

95th percentile

70%

Higher net margin than 95% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$144,559

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Asset Growth

99th percentile

841%

Faster asset growth than 99% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

99th percentile

849%

Faster revenue growth than 99% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$1,579,393

Up $1,411,612 (+841%) from 2019

Net Assets

Up

$1,532,528

Up $1,369,012 (+837%) from 2019

Liabilities

Up

$46,865

Up $42,600 (+999%) from 2019

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin95th percentile

Revenue

Up

$1,942,525

Up $1,737,830 (+849%) from 2019

Expenses

Up

$573,513

Up $532,334 (+1293%) from 2019

Net Income

Up

$1,369,012

Up $1,205,496 (+737%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2019: $167,781Liabilities 2019: $4,265Net Assets 2019: $163,5162019Assets 2020: $1,579,393Liabilities 2020: $46,865Net Assets 2020: $1,532,5282020Assets 2021: $670,925Liabilities 2021: $16,157Net Assets 2021: $654,7682021Assets 2022: $1,334,462Liabilities 2022: $35,373Net Assets 2022: $1,299,0892022Assets 2023: $1,243,335Liabilities 2023: $39,878Net Assets 2023: $1,203,4572023Assets 2024: $577,187Liabilities 2024: $30,157Net Assets 2024: $547,0302024

Highlighted filing

2020

Assets$1,579,393
Liabilities$46,865
Net Assets$1,532,528
Open 2020 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2019: $204,695Expenses 2019: $41,179Net Income 2019: $163,5162019Revenue 2020: $1,942,525Expenses 2020: $573,513Net Income 2020: $1,369,0122020Revenue 2021: $89,733Expenses 2021: $967,493Net Income 2021: -$877,7602021Revenue 2022: $1,772,464Expenses 2022: $1,128,143Net Income 2022: $644,3212022Revenue 2023: $832,431Expenses 2023: $928,063Net Income 2023: -$95,6322023Revenue 2024: $348,291Expenses 2024: $1,004,718Net Income 2024: -$656,4272024

Highlighted filing

2020

Revenue$1,942,525
Expenses$573,513
Net Income$1,369,012
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jan 24, 2022
Return Version
2020v4.1
Gross Receipts
$1,942,525
Mission and Program Overview

Mission

Open syllabus is a non-profit organization that collects and analyzes millions of university syllabi to support novel teaching and learning applications.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$962,556-
Savings and Temporary Cash Investments-$400,010-
Cash and Non-Interest-Bearing Accounts$165,781$214,827▲ $49,046
Total Assets$167,781$1,579,393▲ $1,411,612
Other Assets Total$2,000$2,000→ $0
Liabilities
Deferred Revenue-$30,000-
Accounts Payable and Accrued Expenses$4,265$16,865▲ $12,600
Total Liabilities$4,265$46,865▲ $42,600
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$1,481,143-
Net Assets Without Donor Restrictions$163,516$51,385▼ $112,131
Total Net Assets Fund Balance$163,516$1,532,528▲ $1,369,012
Total Liabilities and Net Assets / Fund Balance$167,781$1,579,393▲ $1,411,612

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,000--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleBaseOtherTotal
David McclureVice President and Secretary$141,346$3,213$144,559
Joe KaraganisPresident and Treasurer$93,241$3,569$96,810

Board Members and Trustees

NameTitle
Amy BrandBoard Member
Daniel CohnBoard Member
Ted ByfieldBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,900,000
Program Service Revenue
$42,515
Investment Income
$10
Other Revenue
$0
All Other Contributions
$1,900,000
Change in Net Assets
$1,369,012

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,942,525
Total Revenue per Audited Statements
$1,942,525
Total Revenue per Form 990
$1,942,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$400,766
Other Expenses$172,747
Total Fundraising Expense$61,150
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$113,192$69,369$52,026$234,587
Other Salaries and Wages$112,257$0$0$112,257
Fees for Services Other$93,633$0$0$93,633
Payroll Taxes$18,925$5,823$4,367$29,115
Pension Plan Contributions$8,903$2,739$2,054$13,696
Other Employee Benefits$7,222$2,222$1,667$11,111
Fees for Services Accounting$0$9,750$0$9,750
Fees for Services Legal$0$9,492$0$9,492
Occupancy$637$0$0$637
Travel$0$0$438$438
Other Expenses$0$280$0$280
All Other Expenses$0$0$73$73
Office Expenses$0$31$0$31
Total Functional Expenses$411,957$100,406$61,150$573,513

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$573,513
Total Expenses per Audited Statements$573,513
Total Expenses per Form 990$573,513
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
No
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
Yes
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
No
Filing and Contact Details

Filer

Filer Name
Open Syllabus Inc
EIN
84-3255967
Phone
9174287762
Address
306 WEST 100TH STREET, NEW YORK, NY 10025

Signing Officer

Name
Joe Karaganis
Title
Director
Phone
9174287762
Signed
2022-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Karaganis
Formed
2019
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
3
Employees
5
Volunteers
0

Preparer

Firm
West Ii & Company Llp
Address
56 PALMER ROAD, YONKERS, NY 10701
Preparer
James F West Ii
Phone
9149680053
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

“Joe karaganis and david mcclure are shareholders in infinite syllabus, pbc.”

Pt VI, Line 8B

“The organization does noy have any committees.”

Pt VI, Line 11B

“The draft 990 is emailed to all board members for review prior to submitting to the irs.”

Pt VI, Line 12C

“The board of directors are sent open syllabus' conflict of interest policy and are asked to make timely disclosure of any issues that might constitute a conflict of interest.”

Pt VI, Line 15A

“The board of directors evaluates the total compensation of the president and vice president. The board compares local and regional compensation rates of executives managing organizations of compareable size and scope of service.”

Pt VI, Line 15B

“The board of directors evaluates the total compensation of key employees. The board compares local and regional compensation rates of executives managing organizations of compareable size and scope of service.”

Financial Statement Notes

Pt X, Line 2

“Open syllabus applies the provision of fasb asc 740, income taxes. Management has considered possible areas of uncertain tax positions and possible areas of risk to its tax-exempt status. Management has concluded that open syllabus has no uncertain tax positions and that its tax exempt status would be sustained upon examination.”

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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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER RECEIVABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OPEN SYLLABUS APPLIES THE PROVISION OF FASB ASC 740, INCOME TAXES. MANAGEMENT HAS CONSIDERED POSSIBLE AREAS OF UNCERTAIN TAX POSITIONS AND POSSIBLE AREAS OF RISK TO ITS TAX-EXEMPT STATUS. MANAGEMENT HAS CONCLUDED THAT OPEN SYLLABUS HAS NO UNCERTAIN TAX POSITIONS AND THAT ITS TAX EXEMPT STATUS WOULD BE SUSTAINED UPON EXAMINATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOE KARAGANIS AND DAVID MCCLURE ARE SHAREHOLDERS IN INFINITE SYLLABUS, PBC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOY HAVE ANY COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DRAFT 990 IS EMAILED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS ARE SENT OPEN SYLLABUS' CONFLICT OF INTEREST POLICY AND ARE ASKED TO MAKE TIMELY DISCLOSURE OF ANY ISSUES THAT MIGHT CONSTITUTE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS EVALUATES THE TOTAL COMPENSATION OF THE PRESIDENT AND VICE PRESIDENT. THE BOARD COMPARES LOCAL AND REGIONAL COMPENSATION RATES OF EXECUTIVES MANAGING ORGANIZATIONS OF COMPAREABLE SIZE AND SCOPE OF SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS EVALUATES THE TOTAL COMPENSATION OF KEY EMPLOYEES. THE BOARD COMPARES LOCAL AND REGIONAL COMPENSATION RATES OF EXECUTIVES MANAGING ORGANIZATIONS OF COMPAREABLE SIZE AND SCOPE OF SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
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IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01579393
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0306 WEST 100TH STREET
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010025
IRS990/VotingMembersGoverningBodyCnt05
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
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ReturnHeader/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE KARAGANIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09174287762
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPEN SYLLABUS INC
ReturnHeader/Filer/BusinessNameControlTxt0OPEN
ReturnHeader/Filer/EIN0843255967
ReturnHeader/Filer/PhoneNum09174287762
ReturnHeader/Filer/USAddress/AddressLine1Txt0306 WEST 100TH STREET
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010025
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEST II & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt056 PALMER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YONKERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010701
ReturnHeader/PreparerPersonGrp/PhoneNum09149680053
ReturnHeader/PreparerPersonGrp/PreparationDt02022-01-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES F WEST II
ReturnHeader/ReturnTs02022-01-24T14:34:54-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KARAGANIS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,579,393
Liabilities
$46,865
Net assets
$1,532,528
Revenue
$1,942,525
Expenses
$573,513
Net income
$1,369,012
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.58$0.03$0.55$0.35$1.00$0.66
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.04$1.20$0.83$0.93$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.04$1.30$1.77$1.13$0.64
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.65$0.09$0.97$0.88
2020Detailed filing. Detailed filing data is available for this year.$1.58$0.05$1.53$1.94$0.57$1.37
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.16$0.20$0.04$0.16