Civic Intelligence

Open Syllabus Inc.

990 • Fiscal year 2023 • EIN 84-3255967

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 10, 2024

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

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$164,393

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Asset Growth

22nd percentile

-6.8%

Faster asset growth than 22% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-53%

Faster revenue growth than 6% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$1,243,335

Down $91,127 (-6.8%) from 2022

Net Assets

Down

$1,203,457

Down $95,632 (-7.4%) from 2022

Liabilities

Up

$39,878

Up $4,505 (+13%) from 2022

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin21st percentile

Revenue

Down

$832,431

Down $940,033 (-53%) from 2022

Expenses

Down

$928,063

Down $200,080 (-18%) from 2022

Net Income

Down

-$95,632

Down $739,953 (-115%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2023

Assets$1,243,335
Liabilities$39,878
Net Assets$1,203,457
Open 2023 Filing

Operations Trend

Revenue Growth6th 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

2023

Revenue$832,431
Expenses$928,063
Net Income-$95,632
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 10, 2024
Return Version
2023v5.1
Gross Receipts
$832,431
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
Savings and Temporary Cash Investments$230,140$460,208▲ $230,068
Cash and Non-Interest-Bearing Accounts$226,322$448,627▲ $222,305
Pledges and Grants Receivable$875,000$332,500▼ $542,500
Prepaid Expenses and Deferred Charges$1,000--
Total Assets$1,334,462$1,243,335▼ $91,127
Other Assets Total$2,000$2,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$35,373$32,378▼ $2,995
Deferred Revenue-$7,500-
Total Liabilities$35,373$39,878▲ $4,505
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,262,538$1,166,906▼ $95,632
Net Assets Without Donor Restrictions$36,551$36,551→ $0
Total Net Assets Fund Balance$1,299,089$1,203,457▼ $95,632
Total Liabilities and Net Assets / Fund Balance$1,334,462$1,243,335▼ $91,127

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,000--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleBaseOtherTotal
Joe KaraganisPresident and Treasurer$155,115$9,278$164,393
Joe Karaganis-$155,115$9,278$164,393
David McclureVice President and Secretary$37,527$2,252$39,779

Board Members and Trustees

NameTitle
Amber Garrison DuncanBoard Member
Amy BrandBoard Member
Daniel CohnBoard Member
Ted ByfieldBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$800,000
Program Service Revenue
$32,363
Investment Income
$68
Other Revenue
$0
All Other Contributions
$800,000
Change in Net Assets
$-95,632

Audited Revenue Reconciliation

Revenue per Audited Statements
$832,431
Total Revenue per Audited Statements
$832,431
Total Revenue per Form 990
$832,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$633,495
Other Expenses$294,568
Total Fundraising Expense$67,493
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$342,751$0$0$342,751
Current Officers, Directors, Trustees, and Key Employees$37,378$107,079$48,185$192,642
Fees for Services Other$152,399$1,000$0$153,399
Other Employee Benefits$40,287$11,349$5,107$56,743
Payroll Taxes$29,365$8,272$3,722$41,359
Fees for Services Legal$0$11,634$0$11,634
Office Expenses$6,919$1,949$877$9,745
Fees for Services Accounting$0$7,500$0$7,500
Travel$2,530$712$321$3,563
Other Expenses$414$116$52$582
Total Functional Expenses$684,852$175,718$67,493$928,063

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$928,063
Total Expenses per Audited Statements$928,063
Total Expenses per Form 990$928,063
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
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
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
2024-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Karaganis
Formed
2019
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
4
Employees
7
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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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt061
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt073
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0212
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04421
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0153
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06929
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt088
IRS990ScheduleA/OtherIncome509Grp/TotalAmt011591
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt04664981
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0800000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01752250
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt082731
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01900000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0130000
IRS990ScheduleA/Total509Grp/TotalAmt04664981
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04676784
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0928063
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER RECEIVABLE
IRS990ScheduleD/RevenueSubtotalAmt0832431
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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02000
IRS990ScheduleD/TotalExpensesPerForm990Amt0928063
IRS990ScheduleD/TotalRevenuePerForm990Amt0832431
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0832431
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0928063
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0155115
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09278
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOE KARAGANIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164393
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01334462
IRS990/TotalAssetsEOYAmt01243335
IRS990/TotalAssetsGrp/BOYAmt01334462
IRS990/TotalAssetsGrp/EOYAmt01243335
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0800000
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt067493
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0175718
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0684852
IRS990/TotalFunctionalExpensesGrp/TotalAmt0928063
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035373
IRS990/TotalLiabilitiesEOYAmt039878
IRS990/TotalLiabilitiesGrp/BOYAmt035373
IRS990/TotalLiabilitiesGrp/EOYAmt039878
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01299089
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01203457
IRS990/TotalOtherCompensationAmt011530
IRS990/TotalProgramServiceExpensesAmt0684852
IRS990/TotalProgramServiceRevenueAmt032363
IRS990/TotalReportableCompFromOrgAmt0192642
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032431
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0832431
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01334462
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01243335
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0321
IRS990/TravelGrp/ManagementAndGeneralAmt0712
IRS990/TravelGrp/ProgramServicesAmt02530
IRS990/TravelGrp/TotalAmt03563
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,243,335
Liabilities
$39,878
Net assets
$1,203,457
Revenue
$832,431
Expenses
$928,063
Net income
-$95,632
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
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$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