SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
OpenAI Inc
 
Employer identification number

81-0861541
Return Reference Explanation
Form 990, Part VI, Line 11b: Form 990 Review Process The 990 will first be reviewed by the Controller and COO with the preparer and then the COO will present it to the board finance committee for approval.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The COO reminds board members and officers annually of the policy and answer any questions the board or officers may have.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Determined by a committee of disinterested Board members using comparability data
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Determined by a committee of disinterested Board members using comparability data
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Documents available upon request.
Other Changes In Net Assets Or Fund Balances - Other Decreases Net Audited Financial Statement Adj Not Reflected On Return = -$3377072
Recognition of Previously Pledged Contribution Unconditional promises to give are recognized as revenues in the period received. In 2017 a pledged contribution of $20,000,000 was made but not received by OpenAI until 2018 and as a result was included in 2018 for tax purposes whereas for financial statement purposes the donation was included in 2017.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018


Additional Data


Software ID: 18007218
Software Version: 2018v3.1