Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 7,528,388 | 7,718,425 | 8,107,363 | 4,173,770 | 30,206,303 | 57,734,249 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 7,528,388 | 7,718,425 | 8,107,363 | 4,173,770 | 30,206,303 | 57,734,249 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 32,823,230 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 24,911,019 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 7,528,388 | 7,718,425 | 8,107,363 | 4,173,770 | 30,206,303 | 57,734,249 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 754,444 | 1,037,666 | 26,656 | 4,305 | 3,455,700 | 5,278,771 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 63,013,020 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 2 | SINCE ITS LAUNCH IN AUGUST 2021, BOTH THE AFGHANISTAN EVACUATION FUND AND THE AFGHANISTAN EMERGENCY HUMANITARIAN FUND (AEHF) HAVE BEEN PROVIDING GRANTS TO SUPPORT RESETTLEMENT EFFORTS IN THE US AND OTHER KEY GEOGRAPHIES, AND TO ENSURE CRITICAL HUMANITARIAN SUPPORT IS MAKING ITS WAY INTO AFGHANISTAN AND THE SURROUNDING REGION. IN THE UNITED STATES, THE AEHF HAS PROVIDED A RANGE OF GRANTS TO SUPPORT NEW AFGHAN ARRIVALS IN THE UNITED STATES INCLUDING TO SUPPORT STATE AND LOCAL GOVERNMENT EFFORTS RELATED TO HOUSING, EMPLOYMENT AND CHILDREN'S AND FAMILY SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 2 | MAIJA ARBOLINO, DEBBIE FINE, MARK MALLOCH-BROWN, AND ALEXANDER SOROS HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | AOSI'S AUDIT COMMITTEE IS IN CHARGE OF REVIEWING THE AUDITED FINANCIAL STATEMENTS AND THE 990 TAX RETURN. THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH IN-HOUSE STAFF. THE FORM 990 IS ALSO REVIEWED BY LEGAL COUNSEL AND THEN CIRCULATED TO AOSI'S BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | AOSI CONFLICTS OF INTEREST AND GIFT ("THE POLICY") REQUIRES BOARD MEMBERS, OFFICERS, EXPERT/ADVISORY COMMITTEE MEMBERS, AND EMPLOYEES TO CERTIFY COMPLIANCE WITH THE POLICY AND DISCLOSE AFFILIATIONS WITH ORGANIZATIONS OR INDIVIDUALS WITH WHOM AOSI DOES BUSINESS ON AN ANNUAL BASIS. THE POLICY REQUIRES BOARD MEMBERS, OFFICERS, EXPERT/ADVISORY COMMITTEE MEMBERS, AND EMPLOYEES THAT HAVE AN "INTEREST" (AS THAT TERM IS DEFINED IN THE POLICY), WITH RESPECT TO A "TRANSACTION" (AS THAT TERM IS DEFINED IN THE POLICY) BEING CONSIDERED FOR APPROVAL BY THE BOARD, TO DISCLOSE THE INTEREST, IN WRITING, TO AOSI. IF THE TRANSACTION IS BEING CONSIDERED FOR APPROVAL BELOW THE BOARD LEVEL, THE INDIVIDUAL SHALL DISCLOSE THE INTEREST, IN WRITING, TO THE PRESIDENT OF THE BOARD. MOREOVER, THE POLICY REQUIRES SUCH INDIVIDUALS TO RECUSE THEMSELVES FROM CONSIDERATION OF THE RELEVANT TRANSACTION AND ALL RELATED DISCUSSIONS, UNLESS THEY ARE ASKED BY THE DECISION-MAKERS TO PROVIDE NECESSARY INFORMATION REGARDING THE PROPOSED TRANSACTION. IN NO EVENT MAY INTERESTED INDIVIDUALS APPROVE TRANSACTIONS IN WHICH THEY HAVE AN INTEREST, NOR MAY THEY BE PRESENT WHEN A VOTE IS TAKEN WITH RESPECT TO THE TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | EMPLOYEES OF OPEN SOCIETY INSTITUTE("OSI"), A RELATED SECTION 501(C)(3) TAX EXEMPT ORGANIZATION, ARE SECONDED TO AOSI AND SOME SERVE AS OFFICERS OF AOSI. AOSI DOES NOT REIMBURSE OSI OR PAY OFFICERS COMPENSATION FOR TIME SPENT ON AOSI MATTERS. HOWEVER, AOSI DOES REIMBURSE OSI FOR PERSONNEL COSTS RELATED TO OSI EMPLOYEES SECONDED TO AOSI AND WHO WORK FOR THE OPEN SOCIETY INSTITUTE-BALTIMORE PROGRAM. THESE EMPLOYEES' COMPENSATION IS DETERMINED BY OPEN SOCIETY INSTITUTE, AND IS BASED ON MARKET COMPARABLE DATA AND IS DOCUMENTED IN OPEN SOCIETY INSTITUTE'S RECORDS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| PART VII, SECTION A - RELATED ORGANIZATION COMPENSATION AND BENEFITS | THE RELATED COMPENSATION AND BENEFITS REPORTED IN PART VII, COLUMNS E AND F FOR MARK MALLOCH-BROWN ARE FROM NOVEMBER 4, 2021 - DECEMBER 31, 2021 DURING THE PERIOD OF TIME THAT AOSI WAS RELATED TO OPEN SOCIETY INSTITUTE AND OPEN SOCIETY FOUNDATION LONDON. THE RELATED COMPENSATION AND BENEFITS REPORTED IN PART VII, COLUMNS E AND F FOR PATRICK GASPARD ARE FROM NOVEMBER 4, 2021 - DECEMBER 31, 2021. |
| FORM 990, PART IX, LINE 11G | OTHER-CONSULTANTS & HONORARIA: PROGRAM SERVICE EXPENSES 551,547. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 551,547. OTHER-TRANSLATION SERVICES: PROGRAM SERVICE EXPENSES 379. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 379. |
| PART XI, LINE 6 | EFFECTIVE SEPTEMBER 1, 2003, AOSI ENTERED INTO AN AGREEMENT WITH OSI WHEREBY OSI AGREED TO PROVIDE CERTAIN SERVICES TO AOSI. PURSUANT TO THE AGREEMENT, OSI MAINTAINS ON ITS PAYROLL AND BENEFIT PLANS CERTAIN EMPLOYEES WHO PROVIDE SERVICES TO AOSI. OSI ALSO PROVIDES SPACE AND OTHER SUPPORT SERVICES UNDER THE AGREEMENT. DURING THE YEAR ENDED DECEMBER 31, 2021, AOSI RECORDED EXPENSES OF $2,616,000 FOR SERVICES UNDER THE AGREEMENT, INCLUDING $2,369,000 FOR SALARIES AND BENEFITS. AT DECEMBER 31, 2021, AOSI HAD A PAYABLE OF $2,100,000 DUE TO OSI FOR SERVICES RENDERED UNDER THE AGREEMENT. |
| PART XI, LINE 6 | DURING 2021, AOSI RECEIVED IN-KIND SUPPORT FOR SERVICES AND USE OF FACILITIES RELATED TO ACTIVITIES IN SUPPORT OF CHARITABLE OPERATIONS. THE BALANCE OF $70,787 CONSISTS OF THE FOLLOWING: IN-KIND CONTRIBUTIONS $584,666 IN-KIND ADMIN EXPENSE ($378,435) IN-KIND IT SERVICES EXPENSE ($135,444) |
| PART XI, LINE 9 | SUMMARIZED BALANCE OF $417,742 CONSISTS OF THE FOLLOWING: RETURN OF UNSPENT FUNDS FROM PRIOR YEARS' GRANT $417,742 |
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| Software Version: |