Passes our checks

Friends of the Open School

EIN 95-3793829 · Los Angeles, CA

Public records show a registered, tax-exempt organization in good standing.

What it says it does

FUNDRAISING TO PROVIDE ENRICHMENT PROGRAMS FOR THE STUDENTS OF THE OPEN MAGNET CHARTER SCHOOL AND A LOS ANGELES PUBLIC SCHOOL.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 63 out of 100.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 22 out of 100.

Independent board
5 of 25
0 of 5 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
0 of 5
Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)

$312,993 spent. INSTRUCTION AND SUPPLIES FOR ART, PHYSICAL EDUCATION, COMMUNITY GARDEN AND MUSIC PROGRAMS FOR ALL STUDENTS OF THE OPEN MAGNET CHARTER SCHOOL.
$117,160 spent. BEFORE AND AFTER SCHOOL SUPERVISION PROGRAM.
$68,715 spent. COMPUTER EQUIPMENT INSTALLED, UPDATED AND MAINTAINED IN EACH CLASSROOM TO PROVIDE STUDENTS OF THE OPEN MAGNET CHARTER SCHOOL.
$67,240 spent. LIBRARY, SUPPLIES, AND OTHER LEARNING RESOURSES.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1983.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.