Open USA

Nonprofit profile at a glance

EIN
454613191
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2012
Location
Grand Rapids, MI, USA
Phone
2537226056
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Economic Development
Affiliation
Christianity

Official website

Reported finances

Revenue
$409,252
Expenses
$286,644
Assets
$1,022,959
Liabilities
$4,359

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

Leadership & pay

12 people listed

Executive titles in this filing

  • GREG MARSH (PRESIDENT & CEO)

People named in this filing

  • GREG MARSH (PRESIDENT & CEO)
  • DAYN BENSON (DIRECTOR)
  • MAURICIO ALVEREZ (DIRECTOR)

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

Energizing and empowering individuals and churches to bring spiritual and economic transformation via business among the least reached.

What it reported doing in 2025

Coach/mentor/loans/connect: educated, mentored, encouraged and shared best practices with those involved in b4t businesses. Coaches and mentors meet regularly with b4ters and also meet regularly for training and to prepare them to help b4t workers excel in their businesses and in their ability to transform the lives of those they encounter. As part of this, held a very well attended connect event. The open USA loan funds have supported b4t businesses with loans providing capital to b4ters.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 50
  • Accountability: 76
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.9%; rating input score 65
  • Program expense ratio: 80.6%; rating input score 81
  • Fundraising efficiency: $93.88 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 3.57; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: -8.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 64.9% of revenue deployed · 80.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $231K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.