Open Field

Nonprofit profile at a glance

EIN
274829728
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2012
Location
Pittsburgh, PA, USA
Phone
3042815649
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$584,043
Expenses
$628,997
Assets
$439,296
Liabilities
$5,731

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • STEVEN HARRIS (PAST PRESIDENT)
  • CARLY CARSTENS (PAST PRESIDENT)
  • DAVID LEDET (PRESIDENT)
  • KHEIR MUGWANEZA (VICE PRESIDENT)
  • JUSTIN FORZANO (CEO)

Highest reported compensation

  • JUSTIN FORZANO (CEO): $89,923 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the lives and futures of youth through sport.

What it reported doing in 2025

Sport-based youth development programming. See schedule o.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 72
  • Accountability: 90
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 90
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $12.7 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.7%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 22% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 18.6% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 24.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 82.9% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $521K in reported program spending
  • Leadership: top reported pay $90K · 21 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.