Open Path Ai Foundation Inc

Nonprofit profile at a glance

EIN
993102005
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Wilmington, DE, USA
Phone
8587668345
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Computer Science

Reported finances

Revenue
$30,001
Expenses
$151,467
Assets
$304,868
Liabilities
$36

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

Leadership & pay

4 people listed

Executive titles in this filing

  • YIFAN XU (PRESIDENT)

People named in this filing

  • YIFAN XU (PRESIDENT)
  • YUBEI CHEN (SECRETARY)
  • JASMINE CHEN WANG (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Open path ai foundation enriches ai research within the academic community by addressing computational resource shortages and promoting opportunities for collaborative research.

What it reported doing in 2025

In 2025, the program produced eight notable research papers across multimodal intelligence, generative modeling, spatial reasoning, and llm evaluation. Across these eight papers, early impact ranges from roughly 9 to 450 citations, with public code repositories ranging from 12 to 1,800 github stars. Visibility is also strong through major venues and distinctions, including cvpr 2025 oral, cvpr 2025 highlight, iccv 2025, neurips 2025, and iclr 2026 acceptances for 2025 preprints. Across this 8-paper set, the program supported 8 phd students, 3 undergraduates, and 1 postdoctoral fellow, demonstrating repeated collaboration between universities and with external research organizations and companies.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 25
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -404.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 68.6% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: -177.4% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -33.2% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $149K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.