Form

990

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)| Do not enter social security numbers on this form as it may be made public.
Department of the Treasury
Internal Revenue Service| Go to www.irs.gov/Form990 for instructions and the latest information.
A For the 2021 calendar year, or tax year beginningand ending
C Name of organization

B Check if

applicable:

X Addresschange2021

Open to Public
Inspection

D Employer identification number

THE OWASP FOUNDATION, INC.

NamechangeInitialreturnFinalreturn/terminated
AmendedreturnApplication
pending

OMB No. 1545-0047

Doing business as
Number and street (or P.O. box if mail is not delivered to street address)

401 EDGEWATER PLACE

20-0963503
Room/suite E Telephone number

600

City or town, state or province, country, and ZIP or foreign postal code

G

Part IIPY

2 Check this box |if the organization discontinued its operations or disposed of more than 25% of its net assets.
7
3 Number of voting members of the governing body (Part VI, line 1a) ~~~~~~~~~~~~~~~~~~~~
3
7
4 Number of independent voting members of the governing body (Part VI, line 1b) ~~~~~~~~~~~~~~
40
5 Total number of individuals employed in calendar year 2021 (Part V, line 2a) ~~~~~~~~~~~~~~~~
513000
6 Total number of volunteers (estimate if necessary) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
60.
7 a Total unrelated business revenue from Part VIII, column (C), line 12 ~~~~~~~~~~~~~~~~~~~~ 7a0.
b Net unrelated business taxable income from Form 990-T, Part I, line 11 •••••••••••••••••• 7b
Prior Year
Current Year
524,016.
698,577.
8 Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~
1,623,991.
923,128.
9 Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~
0.
2.
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) ~~~~~~~~~~~~~
10,500.
6,000.
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~
2,158,507.
1,627,707.
12 Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) •••0.
0.
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) ~~~~~~~~~~~
0.
0.
14 Benefits paid to or for members (Part IX, column (A), line 4) ~~~~~~~~~~~~~
915,200.
754,827.
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~0.
0.
16a Professional fundraising fees (Part IX, column (A), line 11e)~~~~~~~~~~~~~~
96,113.
|b Total fundraising expenses (Part IX, column (D), line 25)
1,338,728.
675,668.
17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) ~~~~~~~~~~~~~
2,253,928.
1,430,495.
18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ~~~~~~~-95,421.
197,212.
19 Revenue less expenses. Subtract line 18 from line 12 ••••••••••••••••
Beginning of Current YearEnd of Year
1,369,843.
1,669,244.
20 Total assets (Part X, line 16) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~
340,782.
485,739.
21 Total liabilities (Part X, line 26) ~~~~~~~~~~~~~~~~~~~~~~~~~~~
1,029,061.
1,183,505.
22 Net assets or fund balances. Subtract line 21 from line 20 ••••••••••••••CO

Expenses

Revenue

Activities & Governance01880
H(a) Is this a group return
ANDREW
VAN
DER
STOCK
F Name and address of principal officer:
for subordinates? ~~Yes X No
SAME AS C ABOVE
H(b) Are all subordinates included?
YesNo) § (insert no.)501(c) (4947(a)(1) or
527
I Tax-exempt status: X 501(c)(3)
If "No," attach a list. See instructions
H(c) Group exemption number |J Website: | WWW.OWASP.ORG
X|
Corporation
Trust
Association
Other
Form
of
organization:
Yearofformation: 2004 M State of legal domicile: MD
K
LPart I Summary
1 Briefly describe the organization's mission or most significant activities: OWASP'S MISSION IS TO MAKE
SOFTWARE SECURITY VISIBLE, SO THAT INDIVIDUALS AND ORGANIZATIONSNet Assets orFund Balances

WAKEFIELD, MA

781-876-8914
1,628,796.

Gross receipts $Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it istrue, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign
Here

= ANDREW VAN DER STOCK, EXECUTIVE DIRECTOR=
Signature of officer

DateType or print name and title

Print/Type preparer's namePreparer's signature

Date

Check

PTIN

THOMAS F. MULDOON, CPA
THOMAS F. MULDOON, C11/14/22 ifself-employed P01561688
AAFCPAS, INC.
04-2571780
Firm's nameFirm's EIN
50 WASHINGTON STREET
Firm's address
WESTBOROUGH, MA 01581
Phone no.508-366-9100
X Yes
May the IRS discuss this return with the preparer shown above? See instructions •••••••••••••••••••••
No
132001 12-09-21
LHA For Paperwork Reduction Act Notice, see the separate instructions.
Form 990 (2021)
SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT CONTINUATION
Paid
Preparer
Use Only

999

THE OWASP FOUNDATION, INC.
Part III Statement of Program Service Accomplishments

20-0963503

Form 990 (2021)

1

Check if Schedule O contains a response or note to any line in this Part III ••••••••••••••••••••••••••••
Briefly describe the organization's mission:

Page 2X

TO BE THE THRIVING GLOBAL COMMUNITY THAT DRIVES VISIBILITY ANDEVOLUTION IN THE SAFETY AND SECURITY OF THE WORLD'S SOFTWARE.

4a

Did the organization undertake any significant program services during the year which were not listed on theprior Form 990 or 990-EZ? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Yes X No
If "Yes," describe these new services on Schedule O.
Did the organization cease conducting, or make significant changes in how it conducts, any program services?~~~~~~Yes X No
If "Yes," describe these changes on Schedule O.
Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.
Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, andrevenue, if any, for each program service reported.
173,417. including grants of $923,128. )(Code:) (Expenses $) (Revenue $4b(Code:

4c(Code:

4

THE OWASP FOUNDATION IS A NONPROFIT ORGANIZATION THAT SPANS OVER
130 COUNTRIES GLOBALLY. WITH A COMMUNITY OF 90,000+ PARTICIPANTS
AND 6100 DUES PAYING MEMBERS, WE ARE THE LARGEST APPLICATION SECURITY
COMMUNITY IN THE WORLD. OWASP IS ENTIRELY FUNDED THROUGH THE GENEROUS
DONATIONS OF OUR SUPPORTERS, CORPORATE AND INDIVIDUAL MEMBERS, AND
THE PROCEEDS OF OUR CONFERENCE EVENTS. OVER THE PAST YEAR OWASP HASGROWN TO 250+ ACTIVE CHAPTERS OPEN SOURCE PROJECTS & TOOLS - WORLDWIDE.
DESPITE COVID, OUR CONFERENCES HAD MORE THAN 3000 VIRTUAL ATTENDEES.
ADDITIONALLY, OUR 130+ OPEN SOURCE PROJECTS AND TECHNICAL MATERIALSCONTINUE TO BE DEVELOPED.

PY

3244,830. including grants of $) (Expenses $) (Revenue $COMMUNITY OUTREACH AND INTERNATIONAL EDUCATION - OVER THE PASTYEAR OWASP HAS GROWN TO OVER 6100 DUES PAYING MEMBERS, AND IS NOWREPRESENTED BY OVER 250 CHAPTERS IN 130 DIFFERENT COUNTRIES AROUND
THE WORLD. WE'VE REACHED NEARLY 3,000 DEVELOPERS AND SECURITY
PROFESSIONALS THROUGH OUR VIRTUAL GLOBAL APPLICATION SECURITY
CONFERENCES THAT PROVIDE TRAINING AND SIGNIFICANT HANDS-ON
EXPERIENCE WITH APPLICATION SECURITY AND OUR OPEN SOURCE PROJECTS.

CO

2

)

547,843. including grants of $6,000. )) (Expenses $) (Revenue $ONE OF THE STRENGTHS OF OUR ORGANIZATION IS THE DIVERSITY OF OURCOMMUNITY. THE FOUNDATION STRIVES TO EXPAND THIS DIVERSE KNOWLEDGE,PROVIDING OPPORTUNITIES FOR INTERNATIONAL COLLABORATION, EDUCATION, AND
PROBLEM SOLVING. DUE TO COVID, WE HAD TO MOVE TO VIRTUAL GLOBAL APPSECCONFERENCES TO CONTINUE OUR MISSION, WHICH REDUCED OUR PROGRAM INCOME.
TEAMS OF VOLUNTEERS WORK TO DEVELOP MULTI-DAY EVENTS. DYNAMIC SPEAKERS,WORLD RENOWNED TRAINERS, INDUSTRY LEADERS, AND RESEARCH PIONEERS GATHERTO SHARE INFORMATION. AROUND THE WORLD, APPSEC DAYS EVENT ORGANIZERSWORKED TO BRING THE MISSION AND VISION OF OWASP BY HOLDING FREE VIRTUALTRAININGS.
APPSEC CALI - OVER 500 IN PERSON ATTENDEES, AND MORE THAN 250

4d4e

Other program services (Describe on Schedule O.)
including grants of $(Expenses $966,090.
Total program service expenses |132002 12-09-21

17191114 715045 64008) (Revenue $SEE SCHEDULE O FOR CONTINUATION(S)32021.05000 THE OWASP FOUNDATION, INC.

)
Form 990 (2021)

64008__1

THE OWASP FOUNDATION, INC.
Part IV Checklist of Required Schedules

Form 990 (2021)

20-0963503

Page 3
Yes

4
5
6
7
8
9

10
11
a
b
c
d
e
f
12a
b
13
14a
b

15
16

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for
public office? If "Yes," complete Schedule C, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effectduring the tax year? If "Yes," complete Schedule C, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, orsimilar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III ~~~~~~~~~~~~~~~~~~~
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right toprovide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II~~~~~~~~~~~~~~
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete
Schedule D, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for
amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?
If "Yes," complete Schedule D, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization, directly or through a related organization, hold assets in donor-restricted endowments
or in quasi endowments? If "Yes," complete Schedule D, Part V ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X,
as applicable.
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D,
Part VI ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for investments - other securities in Part X, line 12, that is 5% or more of its total
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII ~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for investments - program related in Part X, line 13, that is 5% or more of its total
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII ~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported inPart X, line 16? If "Yes," complete Schedule D, Part IX ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X ~~~~~~
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X ~~~~
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Was the organization included in consolidated, independent audited financial statements for the tax year?
If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional ~~~~~Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ~~~~~~~~~~~~~~
Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~~~
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000
or more? If "Yes," complete Schedule F, Parts I and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any
foreign organization? If "Yes," complete Schedule F, Parts II and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~

PY

2
3

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?
If "Yes," complete Schedule A ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Is the organization required to complete Schedule B, Schedule of Contributors? See instructions ~~~~~~~~~~~~~~CO1

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance toor for foreign individuals? If "Yes," complete Schedule F, Parts III and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions ~~~~~~~~~~~~~~~~~~~~
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines
1c and 8a? If "Yes," complete Schedule G, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes,"
complete Schedule G, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H ~~~~~~~~~~~~~~~~~b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ~~~~~~~~~~
21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization ordomestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II ~~~~~~~~~~~~~~••••••••••••••

1
2

17191114 715045 64008

42021.05000 THE OWASP FOUNDATION, INC.

X
X

3

X

4

X

5

X

6

X

7

X

8

X

9

X

10

X

11a

X

11b

X

11c

X

11d
11e

X
X

11f

X

12a

X

12b
13
14a

X
X
X

14b

X

15

X

16

X

17

X

18

X

17

132003 12-09-21

No

19
20a
20b

X
X

X
21
Form 990 (2021)
64008__1

THE OWASP FOUNDATION, INC.
Part IV Checklist of Required Schedules (continued)

Form 990 (2021)

20-0963503

Page 4Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on
Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III ~~~~~~~~~~~~~~~~~~~~~~~~~~
23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete
Schedule J ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
24 a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of thelast day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete
Schedule K. If "No," go to line 25a ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ~~~~~~~~~~~c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~
25 a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit
transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ~~~~~~~~~~~~~~~~b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, andthat the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete
Schedule L, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
26 Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current
or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35%
controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II ~~~~~~~~~~~~~
27 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee,creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled
entity (including an employee thereof) or family member of any of these persons? If "Yes," complete Schedule L, Part III~~~
28 Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV,
instructions for applicable filing thresholds, conditions, and exceptions):a A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If"Yes," complete Schedule L, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~b A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV~~~~~~~~~~~~~~~c A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If"Yes," complete Schedule L, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M ~~~~~~~~~
30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If "Yes," complete Schedule M ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
31 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I~~~~~~
32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete
Schedule N, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ~~~~~~~~~~~~~~~~~~~~~~~~
34 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, andPart V, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
35 a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ~~~~~~~~~~~~~~~~~~b If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity
within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~
36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization?
If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
37 Did the organization conduct more than 5% of its activities through an entity that is not a related organizationand that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI ~~~~~~~~
38 Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?
Note: All Form 990 filers are required to complete Schedule O •••••••••••••••••••••••••••••••

CO

PY

22

Part V

Statements Regarding Other IRS Filings and Tax Compliance

X

22

23

No

X
X

24a
24b
24c
24d
25a

X

25b

X

26

X

27

X

28a
28b

X
X

28c
29

X
X

30
31

X
X

32

X

33

X

34
35a

X
X

35b
36

X

37

X

38

X

Check if Schedule O contains a response or note to any line in this Part V •••••••••••••••••••••••••••
Yes No6
1a Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~
1a0b Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable~~~~~~~~~~
1b
Did
the
organization
complywithbackupwithholding
rules
for
reportablepayments
tovendorsandreportable
gamingc
X(gambling) winnings to prize winners? •••••••••••••••••••••••••••••••••••••••••••
1c
132004 12-09-21
Form 990 (2021)

17191114 715045 64008

52021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
Statements Regarding Other IRS Filings and Tax Compliance (continued)

Form 990 (2021)

Part V

20-0963503

Page 5COPY

Yes No2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,
0
filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~
2ab If at least one is reported on line 2a, did the organization file all required federal employment tax returns?~~~~~~~~~~
2b
Note: If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions. ~~~~~~~~~~~
X
3a Did the organization have unrelated business gross income of $1,000 or more during the year? ~~~~~~~~~~~~~~
3a
X
If
"No"
to
line
3b,
provideanexplanationon
ScheduleOb If "Yes," has it filed a Form 990-T for this year?
~~~~~~~~~~
3b
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, aXfinancial account in a foreign country (such as a bank account, securities account, or other financial account)?~~~~~~~
4aJ
b If "Yes," enter the name of the foreign country
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
X
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ~~~~~~~~~~~~
5aX
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?~~~~~~~~~
5bc If "Yes" to line 5a or 5b, did the organization file Form 8886-T?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
5c
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicitX
any contributions that were not tax deductible as charitable contributions? ~~~~~~~~~~~~~~~~~~~~~~~~
6ab If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts
were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
6b
7 Organizations that may receive deductible contributions under section 170(c).
X
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? 7ab If "Yes," did the organization notify the donor of the value of the goods or services provided? ~~~~~~~~~~~~~~~
7bc Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was requiredX
to file Form 8282? ••••••••••••••••••••••••••••••••••••••••••••••••••••
7c
d If "Yes," indicate the number of Forms 8282 filed during the year ~~~~~~~~~~~~~~~~
7d
X
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ~~~~~~~
7eX
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ~~~~~~~~~
7f
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?~7g
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 7h
8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by thesponsoring organization have excess business holdings at any time during the year? ~~~~~~~~~~~~~~~~~~~
8
9 Sponsoring organizations maintaining donor advised funds.
a Did the sponsoring organization make any taxable distributions under section 4966? ~~~~~~~~~~~~~~~~~~~
9ab Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~
9b
10 Section 501(c)(7) organizations. Enter:a Initiation fees and capital contributions included on Part VIII, line 12 ~~~~~~~~~~~~~~~ 10ab Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~ 10b
11 Section 501(c)(12) organizations. Enter:a Gross income from members or shareholders ~~~~~~~~~~~~~~~~~~~~~~~~~~ 11ab Gross income from other sources. (Do not net amounts due or paid to other sources against
amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11b
12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12ab If "Yes," enter the amount of tax-exempt interest received or accrued during the year •••••• 12b
13 Section 501(c)(29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state? ~~~~~~~~~~~~~~~~~~~~~ 13aNote: See the instructions for additional information the organization must report on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in which theorganization is licensed to issue qualified health plans ~~~~~~~~~~~~~~~~~~~~~~ 13bc Enter the amount of reserves on hand ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 13cX
14a Did the organization receive any payments for indoor tanning services during the tax year? ~~~~~~~~~~~~~~~~ 14aIf"No,"
provideanexplanationon
ScheduleOb If "Yes," has it filed a Form 720 to report these payments?
~~~~~~~~~ 14b
15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration orX
excess parachute payment(s) during the year?~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
15
If "Yes," see the instructions and file Form 4720, Schedule N.
X
16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ~~~~~~
16
If "Yes," complete Form 4720, Schedule O.
17 Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any
activities that would result in the imposition of an excise tax under section 4951, 4952 or 4953? ~~~~~~~~~~~~~~
17
If "Yes," complete Form 6069.
6132005 12-09-21
Form 990 (2021)

17191114 715045 64008

2021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
20-0963503
Page 6
Part VI Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response

Form 990 (2021)

to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI•••••••••••••••••••••••••••

X

Yes

No

Section A. Governing Body and Management
1a Enter the number of voting members of the governing body at the end of the tax year ~~~~~~
If there are material differences in voting rights among members of the governing body, or if the governing
body delegated broad authority to an executive committee or similar committee, explain on Schedule O.

1a

7

7
1b
b Enter the number of voting members included on line 1a, above, who are independent ~~~~~~
Did
any
officer,
director,trustee,orkey
employeehaveafamilyrelationshiporabusinessrelationship
with
any
other
2
officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2
Did
the
organizationdelegate
controlovermanagement
dutiescustomarily
performed
by
or
under
the
directsupervision
3of officers, directors, trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~~
3
Did
the
organization
makeanysignificant
changestoitsgoverning
documents
since
the
prior
Form
990
was
filed?
4
4
~~~~~
Did
the
organization
becomeaware
during
the
year
of
a
significant
diversionoftheorganization's
assets?
55~~~~~~~~~
Did
theorganization
have
membersorstockholders?
66~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
a
Did
the
organization
have
members,
stockholders,or
otherpersons
who
had
the
power
to
elect
or
appoint
one
or7
more members of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7ab Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or
persons other than the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7b
Did
the
organization
contemporaneously
documentthemeetings
heldor
writtenactions
undertaken
during
the
year
by
the
following:
88a8bIs there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at theorganization's mailing address? If "Yes," provide the names and addresses on Schedule O •••••••••••••••••
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

9PY

a The governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~b Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~
9CO

10a Did the organization have local chapters, branches, or affiliates? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates,and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~
11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
b Describe on Schedule O the process, if any, used by the organization to review this Form 990.
12a Did the organization have a written conflict of interest policy? If "No," go to line 13 ~~~~~~~~~~~~~~~~~~~~~b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ~~~~~~c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe
on Schedule O how this was done ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
13 Did the organization have a written whistleblower policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
14 Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~
15 Did the process for determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a The organization's CEO, Executive Director, or top management official ~~~~~~~~~~~~~~~~~~~~~~~~~~b Other officers or key employees of the organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with ataxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participationin joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's
exempt status with respect to such arrangements? ••••••••••••••••••••••••••••••••••••

Section C. Disclosure
17
18

19
20

X
X

X
X
X
X
X
Yes

10a
10b
11a
12a
12b
12c
13
14

15a
15b

16a

X
X
X

X
X

No

X

X
X
X
X

X

X
X

X

16b

List the states with which a copy of this Form 990 is required to be filed JMDSection 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available
for public inspection. Indicate how you made these available. Check all that apply.
X Own website
X Upon request
Another's website
Other (explain on Schedule O)
Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial
statements available to the public during the tax year.
State the name, address, and telephone number of the person who possesses the organization's books and records |VIRTUAL, INC. - 781-876-8914
401 EDGEWATER PLACE, SUITE 600, WAKEFIELD, MA

132006 12-09-21

17191114 715045 64008

01880

7
2021.05000 THE OWASP FOUNDATION, INC.

Form 990 (2021)

64008__1

THE OWASP FOUNDATION, INC.
20-0963503
Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest CompensatedEmployees, and Independent Contractors

Form 990 (2021)

Page 7Check if Schedule O contains a response or note to any line in this Part VII •••••••••••••••••••••••••••
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year.
¥ List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.
Enter -0- in columns (D), (E), and (F) if no compensation was paid.
¥ List all of the organization's current key employees, if any. See the instructions for definition of "key employee."¥ List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.
¥ List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 ofreportable compensation from the organization and any related organizations.
¥ List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization,
more than $10,000 of reportable compensation from the organization and any related organizations.
See the instructions for the order in which to list the persons above.

132007 12-09-21

17191114 715045 64008

FormerPY

Highest compensatedemployee

Key employee

Officer

X

40.00
1.25

Institutional trustee

40.00

X

CO

(1) ANDREW VAN DER STOCKEXECUTIVE DIRECTOR(2) HAROLD BLANKENSHIPDIRECTOR OF PROJECTS AND TECHNOLOGY(3) SHERIF MANSOURCHAIRPERSON(4) VANDANA VERMAVICE CHAIRPERSON(5) GRANT ONGERS
TREASURER(6) BIL CORRYSECRETARY(7) OWEN PENDLEBURYDIRECTOR(8) MARTIN KNOBLOCH
DIRECTOR(9) JOUBIN JABBARIDIRECTOR

Individual trustee or director

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
(B)
(C)
(D)
(E)
Position
Name and title
Average
Reportable
Reportable(do not check more than one
hours per box, unless person is both ancompensationcompensation
officer and a director/trustee)
week
from
from related(list anytheorganizations
hours fororganization(W-2/1099-MISC/
related(W-2/1099-MISC/
1099-NEC)
organizations
1099-NEC)
below
line)

1.25
1.25
1.25
1.25
1.25
1.25

(F)
Estimatedamount ofothercompensationfrom theorganization
and relatedorganizations

159,996.

0.

42,828.

127,296.

0.

37,993.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

8
2021.05000 THE OWASP FOUNDATION, INC.

Form 990 (2021)

64008__1

Former

PY

Highest compensatedemployee

Key employee

Officer

287,292.
0.
Subtotal ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |0.
0.
Total from continuation sheets to Part VII, Section A ~~~~~~~~~~ |287,292.
0.
Total (add lines 1b and 1c) •••••••••••••••••••••••• |Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportablecompensation from the organization |

CO

1b
c
d
2

Institutional trustee

Individual trustee or director

THE OWASP FOUNDATION, INC.
20-0963503
Page 8Form 990 (2021)
Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(B)
(C)
(A)
(D)
(E)
(F)
Position
Average
Name and title
Reportable
Reportable
Estimated(do not check more than one
hours per box, unless person is both ancompensationcompensation
amount ofofficer and a director/trustee)
week
from
from related
other(list anytheorganizations
compensation
hours fororganization(W-2/1099-MISC/
from therelated(W-2/1099-MISC/
1099-NEC)
organization
organizations
1099-NEC)and related
below
organizations
line)

3

Did the organization list any former officer, director, trustee, key employee, or highest compensated employee online 1a? If "Yes," complete Schedule J for such individual ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization
and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual~~~~~~~~~~~~~
5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services
rendered to the organization? If "Yes," complete Schedule J for such person ••••••••••••••••••••••••
Section B. Independent Contractors
1

2
Yes

X

3
4

No

X

5

X

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation fromthe organization. Report compensation for the calendar year ending with or within the organization's tax year.
(A)
(B)
(C)
Name and business address
Description of services
Compensation

VIRTUAL, INC.
401 EDGEWATER PLACE, WAKEFIELD, MA 01880

280,821.
0.
80,821.

MANAGEMENT

117,425.

Total number of independent contractors (including but not limited to those listed above) who received more than1
$100,000 of compensation from the organization |Form 990 (2021)

132008 12-09-21

17191114 715045 64008

92021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
Statement of Revenue

20-0963503

Form 990 (2021)

Part VIII

Page 9Contributions, Gifts, Grants
and Other Similar Amounts

Check if Schedule O contains a response or note to any line in this Part VIII •••••••••••••••••••••••••
(A)
(B)
(C)
(D)
Revenue excluded
Related or exempt
Unrelated
Total revenue
function revenue business revenue from tax under
sections 512 - 514
1 a
b
c
d
e
f

Federated campaigns ~~~~~ 1aMembership dues ~~~~~~~ 1b
Fundraising events ~~~~~~~ 1c
Related organizations ~~~~~ 1d
Government grants (contributions) 1e
All other contributions, gifts, grants, andsimilar amounts not included above ~ 1f

499,692.
112,700.
86,185.

g
1g $h Total. Add lines 1a-1f ••••••••••••••••• |Noncash contributions included in lines 1a-1f

Other Revenue

6 a
b
c
d
7 a

923,128.

923,128.
2.

2.

Gross rents ~~~~~ 6aLess: rental expenses ~ 6b
Rental income or (loss)
6c
Net rental income or (loss) •••••••••••••• |(i) Securities(ii) Other
Gross amount from sales ofassets other than inventoryb Less: cost or other basis
and sales expenses ~~~7a7bc Gain or (loss) ~~~~~ 7cd Net gain or (loss) ••••••••••••••••••• |8 a Gross income from fundraising events (notincluding $
of

b
c
9 a
b
c
10 a
b
c
Miscellaneous
Revenue

923,128.

PY

9000992 a CONFERENCE INCOMEbcdef All other program service revenue ~~~~~
g Total. Add lines 2a-2f ••••••••••••••••• |3
Investment income (including dividends, interest, andother similar amounts)~~~~~~~~~~~~~~~~~ |4
Income from investment of tax-exempt bond proceeds|
5Royalties ••••••••••••••••••••••• |(i) Real(ii) Personal

698,577.

CO

Program Service
Revenue

Business Codecontributions reported on line 1c). See
Part IV, line 18 ~~~~~~~~~~~~ 8aLess: direct expenses~~~~~~~~~ 8b
Net income or (loss) from fundraising events ••••• |Gross income from gaming activities. See
Part IV, line 19 ~~~~~~~~~~~~ 9aLess: direct expenses ~~~~~~~~ 9b
Net income or (loss) from gaming activities •••••• |Gross sales of inventory, less returns
1,089.
and allowances ~~~~~~~~~~~~ 10a
1,089.
Less: cost of goods sold ~~~~~~~ 10b
Net income or (loss) from sales of inventory •••••• |Business Code

90009911 a OTHER REVENUEbcd All other revenue ~~~~~~~~~~~~~e Total. Add lines 11a-11d ••••••••••••••• |Total revenue. See instructions ••••••••••••• |12132009 12-09-21

17191114 715045 64008

0.
6,000.

6,000.

6,000.
1,627,707.

929,128.

0.

102021.05000 THE OWASP FOUNDATION, INC.

2.
Form 990 (2021)

64008__1

THE OWASP FOUNDATION, INC.
Part IX Statement of Functional Expenses

20-0963503

Form 990 (2021)

Page 10

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule O contains a response or note to any line in this Part IX ••••••••••••••••••••••••••
(A)
(B)
(C)
(D)
Do not include amounts reported on lines 6b,
Total expenses
Program service
Management andFundraising
7b, 8b, 9b, and 10b of Part VIII.
expenses
general expenses
expenses
1 Grants and other assistance to domestic organizations
and domestic governments. See Part IV, line 21 ~

3

4
5
6

Grants and other assistance to domestic
individuals. See Part IV, line 22 ~~~~~~~
Grants and other assistance to foreignorganizations, foreign governments, and foreign
individuals. See Part IV, lines 15 and 16 ~~~Benefits paid to or for members ~~~~~~~
Compensation of current officers, directors,
trustees, and key employees ~~~~~~~~
Compensation not included above to disqualified
persons (as defined under section 4958(f)(1)) andpersons described in section 4958(c)(3)(B) ~~~Other salaries and wages ~~~~~~~~~~
Pension plan accruals and contributions (includesection 401(k) and 403(b) employer contributions)

9
10
11
a
b
c
d
e
f
g

Other employee benefits ~~~~~~~~~~
Payroll taxes ~~~~~~~~~~~~~~~~
Fees for services (nonemployees):
Management ~~~~~~~~~~~~~~~~
Legal ~~~~~~~~~~~~~~~~~~~~
Accounting ~~~~~~~~~~~~~~~~~
Lobbying ~~~~~~~~~~~~~~~~~~
Professional fundraising services. See Part IV, line 17

12
13
14
15
16
17
18

Advertising and promotion ~~~~~~~~~
Office expenses~~~~~~~~~~~~~~~
Information technology ~~~~~~~~~~~
Royalties ~~~~~~~~~~~~~~~~~~

19
20
21
22
23
24

131,835.

60,848.

10,141.

409,272.

258,704.

96,350.

54,218.

131,159.
11,572.

83,015.
7,373.

31,268.
2,934.

16,876.
1,265.

28,129.
3,412.

19,690.

5,626.
3,412.

2,813.

65,375.
7,377.
125,238.

33,745.

10,800.

CO

7
8

202,824.

PY

2

Investment management fees ~~~~~~~~
Other. (If line 11g amount exceeds 10% of line 25,column (A), amount, list line 11g expenses on Sch O.)

Occupancy ~~~~~~~~~~~~~~~~~
Travel ~~~~~~~~~~~~~~~~~~~
Payments of travel or entertainment expenses
for any federal, state, or local public officials ~Conferences, conventions, and meetings ~~Interest ~~~~~~~~~~~~~~~~~~
Payments to affiliates ~~~~~~~~~~~~
Depreciation, depletion, and amortization ~~Insurance ~~~~~~~~~~~~~~~~~
Other expenses. Itemize expenses not covered
above. (List miscellaneous expenses on line 24e. Ifline 24e amount exceeds 10% of line 25, column (A),amount, list line 24e expenses on Schedule O.)

a COMMUNITY CHAPTER OUTREb BAD DEBT EXPENSE
c PROJECT EXPENSE
d MISCELLANEOUS EXPENSEe All other expenses
25 Total functional expenses. Add lines 1 through 24e
26 Joint costs. Complete this line only if the organization
reported in column (B) joint costs from a combined
educational campaign and fundraising solicitation.
Check here |109,920.
7,377.
150,810.
32,213.
3,061.
183,648.

3,061.
183,648.

4,592.
8,949.

50,672.
45,000.
31,066.
9,655.
7,164.
1,430,495.

25,572.
32,213.

4,592.
8,949.

45,605.
31,066.
7,164.
966,090.

5,067.
45,000.
9,655.
368,292.

96,113.

if following SOP 98-2 (ASC 958-720)

132010 12-09-21

17191114 715045 64008

112021.05000 THE OWASP FOUNDATION, INC.

Form 990 (2021)

64008__1

Form 990 (2021)

Part XTHE OWASP FOUNDATION, INC.

20-0963503

Balance Sheet

Page 11Check if Schedule O contains a response or note to any line in this Part X •••••••••••••••••••••••••••••(A)(B)
Beginning of year
End of year
Cash - non-interest-bearing ~~~~~~~~~~~~~~~~~~~~~~~~~
Savings and temporary cash investments ~~~~~~~~~~~~~~~~~~
Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~
Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~
Loans and other receivables from any current or former officer, director,
trustee, key employee, creator or founder, substantial contributor, or 35%
controlled entity or family member of any of these persons ~~~~~~~~~
6 Loans and other receivables from other disqualified persons (as defined
under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ~~7 Notes and loans receivable, net ~~~~~~~~~~~~~~~~~~~~~~~
8 Inventories for sale or use ~~~~~~~~~~~~~~~~~~~~~~~~~~
9 Prepaid expenses and deferred charges ~~~~~~~~~~~~~~~~~~
10 a Land, buildings, and equipment: cost or other75,455.
basis. Complete Part VI of Schedule D ~~~ 10a75,455.
b Less: accumulated depreciation ~~~~~~ 10b
11 Investments - publicly traded securities ~~~~~~~~~~~~~~~~~~~
12 Investments - other securities. See Part IV, line 11 ~~~~~~~~~~~~~~
13 Investments - program-related. See Part IV, line 11 ~~~~~~~~~~~~~
14 Intangible assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
15 Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~
16 Total assets. Add lines 1 through 15 (must equal line 33) ••••••••••
17 Accounts payable and accrued expenses ~~~~~~~~~~~~~~~~~~
18 Grants payable ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
19 Deferred revenue ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
20 Tax-exempt bond liabilities ~~~~~~~~~~~~~~~~~~~~~~~~~
21 Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~
22 Loans and other payables to any current or former officer, director,
trustee, key employee, creator or founder, substantial contributor, or 35%
controlled entity or family member of any of these persons ~~~~~~~~~

1,200,280.
90,200.

Net Assets or Fund Balances

26

27
28

29
30
31
32
33

CO

Liabilities

23
24
25

Secured mortgages and notes payable to unrelated third parties ~~~~~~
Unsecured notes and loans payable to unrelated third parties ~~~~~~~~
Other liabilities (including federal income tax, payables to related third
parties, and other liabilities not included on lines 17-24). Complete Part X
of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total liabilities. Add lines 17 through 25 ••••••••••••••••••
Organizations that follow FASB ASC 958, check here | X
and complete lines 27, 28, 32, and 33.
Net assets without donor restrictions ~~~~~~~~~~~~~~~~~~~~Net assets with donor restrictions ~~~~~~~~~~~~~~~~~~~~~~
Organizations that do not follow FASB ASC 958, check here |and complete lines 29 through 33.
Capital stock or trust principal, or current funds ~~~~~~~~~~~~~~~
Paid-in or capital surplus, or land, building, or equipment fund ~~~~~~~~
Retained earnings, endowment, accumulated income, or other funds ~~~~
Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~
Total liabilities and net assets/fund balances ••••••••••••••••

132011 12-09-21

17191114 715045 64008

1
2
3
4

1,445,695.
10,907.
162,809.

5
6
7
8
9

49,833.

4,592. 10c

0.

11
12
13
14
15
16
17
18
19
20
21

1,669,244.
54,675.

39,231.
35,540.

PY

Assets12
3
4
5

1,369,843.
115,869.
112,213.

112,700.

431,064.

22
23
24

25

340,782. 26

485,739.

860,464. 27
168,597. 28

1,125,192.
58,313.

1,029,061.
1,369,843.

29
30
31
32
33

12
2021.05000 THE OWASP FOUNDATION, INC.

1,183,505.
1,669,244.
Form 990 (2021)

64008__1

THE OWASP FOUNDATION, INC.
Part XI Reconciliation of Net Assets

Form 990 (2021)

20-0963503

Page 12Check if Schedule O contains a response or note to any line in this Part XI ••••••••••••••••••••••••••••
1
2
3
4
5
6
7
8
9
10

Total revenue (must equal Part VIII, column (A), line 12) ~~~~~~~~~~~~~~~~~~~~~~~~~~
Total expenses (must equal Part IX, column (A), line 25) ~~~~~~~~~~~~~~~~~~~~~~~~~~
Revenue less expenses. Subtract line 2 from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ~~~~~~~~~~Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Investment expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Other changes in net assets or fund balances (explain on Schedule O) ~~~~~~~~~~~~~~~~~~Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32,
column (B)) ••••••••••••••••••••••••••••••••••••••••••••••••Part XII Financial Statements and Reporting

1
2
3
4
5
6
7
8
9
10

1,627,707.
1,430,495.
197,212.
1,029,061.

-42,768.
1,183,505.

Check if Schedule O contains a response or note to any line in this Part XII •••••••••••••••••••••••••••
Yes

X

b

c

3a
b

132012 12-09-21

17191114 715045 64008

PY

2a

Accounting method used to prepare the Form 990:
Cash
AccrualOther
If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O.
Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~
If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a
separate basis, consolidated basis, or both:
Separate basis
Consolidated basis
Both consolidated and separate basis
Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~
If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis,consolidated basis, or both:
Separate basis
Consolidated basis
Both consolidated and separate basis
If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,
review, or compilation of its financial statements and selection of an independent accountant?~~~~~~~~~~~~~~~
If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O.
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit
Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit
or audits, explain why on Schedule O and describe any steps taken to undergo such audits ••••••••••••••••

CO

1

13
2021.05000 THE OWASP FOUNDATION, INC.

X

No

2a

X

2b

X

2c

3a

X

3b
Form 990 (2021)

64008__1

SCHEDULE A(Form 990)
Department of the Treasury
Internal Revenue Service

Name of the organization

Part IOMB No. 1545-0047

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
| Attach to Form 990 or Form 990-EZ.
| Go to www.irs.gov/Form990 for instructions and the latest information.

2021

Open to Public
Inspection
Employer identification number

THE OWASP FOUNDATION, INC.
Reason for Public Charity Status. (All organizations must complete this part.) See instructions.

20-0963503

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name,4city, and state:
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
5section 170(b)(1)(A)(iv). (Complete Part II.)
6
7

11
12

a

b

c
d

e
f
g

An organization that normally receives (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from
activities related to its exempt functions, subject to certain exceptions; and (2) no more than 33 1/3% of its support from gross investment
income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.
See section 509(a)(2). (Complete Part III.)An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one ormore publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box onlines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving
the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supportingorganization. You must complete Part IV, Sections A and B.
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having
control or management of the supporting organization vested in the same persons that control or manage the supported
organization(s). You must complete Part IV, Sections A and C.
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with,
its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s)that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentivenessrequirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III
functionally integrated, or Type III non-functionally integrated supporting organization.
Enter the number of supported organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Provide the following information about the supported organization(s).

PY

10

X

CO

8
9

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in
section 170(b)(1)(A)(vi). (Complete Part II.)
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college
or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college oruniversity:(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?

Yes

No

(v) Amount of monetary(vi) Amount of othersupport (see instructions) support (see instructions)

Total
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 132021 01-04-22

Schedule A (Form 990) 2021

THE OWASP FOUNDATION, INC.
20-0963503
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

Schedule A (Form 990) 2021

Part II

Page 2(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization
fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support
Calendar year (or fiscal year beginning in) |1 Gifts, grants, contributions, andmembership fees received. (Do notinclude any "unusual grants.") ~~(a) 2017(b) 2018(c) 2019(d) 2020(e) 2021(f) Total

572,993. 468,411. 452,510. 588,516. 698,577.

2,781,007.

572,993. 468,411. 452,510. 588,516. 698,577.

2,781,007.

3 The value of services or facilities
furnished by a governmental unit tothe organization without charge ~4 Total. Add lines 1 through 3 ~~~5 The portion of total contributions
by each person (other than agovernmental unit or publicly
supported organization) included
on line 1 that exceeds 2% of theamount shown on line 11,column (f) ~~~~~~~~~~~~
6 Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in) |PY

2 Tax revenues levied for the organization's benefit and either paid toor expended on its behalf ~~~~

2,781,007.

CO(a) 2017(b) 2018(c) 2019(d) 2020(e) 2021(f) Total
572,993. 468,411. 452,510. 588,516. 698,577.
2,781,007.
7 Amounts from line 4 ~~~~~~~
8 Gross income from interest,
dividends, payments received on
securities loans, rents, royalties,2.
2.
and income from similar sources ~9 Net income from unrelated businessactivities, whether or not the
1,170.
1,170.
business is regularly carried on ~10 Other income. Do not include gainor loss from the sale of capital
43,671. 10,500.
54,171.
assets (Explain in Part VI.) ~~~~
2,836,350.
Add
lines
7
through
1011 Total support.
10,404,593.
12 Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ 12
13 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)organization, check this box and stop here ••••••••••••••••••••••••••••••••••••••••••••• |Section C. Computation of Public Support Percentage

98.05 %
14 Public support percentage for 2021 (line 6, column (f), divided by line 11, column (f))~~~~~~~~~~~~ 14
98.72 %
15
15 Public support percentage from 2020 Schedule A, Part II, line 14 ~~~~~~~~~~~~~~~~~~~~~
16a 33 1/3% support test - 2021. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box andstop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | X
b 33 1/3% support test - 2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |17a 10% -facts-and-circumstances test - 2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more,
and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how the organization
meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~ |b 10% -facts-and-circumstances test - 2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or
more, and if the organization meets the facts-and-circumstances test, check this box and stop here. Explain in Part VI how theorganization meets the facts-and-circumstances test. The organization qualifies as a publicly supported organization~~~~~~~~ |18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions ••• |Schedule A (Form 990) 2021

132022 01-04-22

17191114 715045 64008

152021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
Part III Support Schedule for Organizations Described in Section 509(a)(2)

20-0963503

Schedule A (Form 990) 2021

Page 3(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails toqualify under the tests listed below, please complete Part II.)

Section A. Public Support
Calendar year (or fiscal year beginning in) |(a) 2017(b) 2018(c) 2019(d) 2020(e) 2021(f) Total(e) 2021(f) Total

1 Gifts, grants, contributions, andmembership fees received. (Do notinclude any "unusual grants.") ~~2 Gross receipts from admissions,merchandise sold or services performed, or facilities furnished inany activity that is related to theorganization's tax-exempt purpose
3 Gross receipts from activities thatare not an unrelated trade or business under section 513 ~~~~~
4 Tax revenues levied for the organization's benefit and either paid toor expended on its behalf ~~~~
5 The value of services or facilities
furnished by a governmental unit tothe organization without charge ~PY

6 Total. Add lines 1 through 5 ~~~7 a Amounts included on lines 1, 2, and3 received from disqualified personsb Amounts included on lines 2 and 3 received
from other than disqualified persons thatexceed the greater of $5,000 or 1% of theamount on line 13 for the year ~~~~~~

8 Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in) |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 ~~~~COc Add lines 7a and 7b ~~~~~~~(a) 2017(b) 2018(c) 2019(d) 2020

c Add lines 10a and 10b ~~~~~~
11 Net income from unrelated businessactivities not included on line 10b,whether or not the business isregularly carried on ~~~~~~~
12 Other income. Do not include gainor loss from the sale of capital
assets (Explain in Part VI.) ~~~~
13 Total support. (Add lines 9, 10c, 11, and 12.)14 First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here •••••••••••••••••••••••••••••••••••••••••••••••••••• |Section C. Computation of Public Support Percentage

15 Public support percentage for 2021 (line 8, column (f), divided by line 13, column (f)) ~~~~~~~~~~~
16 Public support percentage from 2020 Schedule A, Part III, line 15 ••••••••••••••••••••

Section D. Computation of Investment Income Percentage

15
16

%
%

17 Investment income percentage for 2021 (line 10c, column (f), divided by line 13, column (f)) ~~~~~~~~ 17%
18 Investment income percentage from 2020 Schedule A, Part III, line 17 ~~~~~~~~~~~~~~~~~~ 18%
19 a 33 1/3% support tests - 2021. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not
more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~ |b 33 1/3% support tests - 2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, andline 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ~~~~ |20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions •••••••• |132023 01-04-22
Schedule A (Form 990) 2021

17191114 715045 64008

162021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
Supporting Organizations

Schedule A (Form 990) 2021

Part IV

20-0963503

Page 4(Complete only if you checked a box in line 12 on Part I. If you checked box 12a, Part I, complete Sections A
and B. If you checked box 12b, Part I, complete Sections A and C. If you checked box 12c, Part I, complete
Sections A, D, and E. If you checked box 12d, Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations
Yes
1

Are all of the organization's supported organizations listed by name in the organization's governing
documents? If "No," describe in Part VI how the supported organizations are designated. If designated byclass or purpose, describe the designation. If historic and continuing relationship, explain.

No1

Did the organization have any supported organization that does not have an IRS determination of statusunder section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported
organization was described in section 509(a)(1) or (2).
3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer
lines 3b and 3c below.

3ab Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) andsatisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how theorganization made the determination.

3b

2

2

c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)
purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
4a Was any supported organization not organized in the United States ("foreign supported organization")? If"Yes," and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

3c
4a

PY

b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization? If "Yes," describe in Part VI how the organization had such control and discretion
despite being controlled or supervised by or in connection with its supported organizations.

4bc Did the organization support any foreign supported organization that does not have an IRS determination
under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used
to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B)
purposes.
5a Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes,"
answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN
numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action;(iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action
was accomplished (such as by amendment to the organizing document).

CO

4c

5a

b Type I or Type II only. Was any added or substituted supported organization part of a class alreadydesignated in the organization's organizing document?
c Substitutions only. Was the substitution the result of an event beyond the organization's control?
6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) toanyone other than (i) its supported organizations, (ii) individuals that are part of the charitable classbenefited by one or more of its supported organizations, or (iii) other supporting organizations that also
support or benefit one or more of the filing organization's supported organizations? If "Yes," provide detail inPart VI.
7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor(as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity withregard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990).
8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?
If "Yes," complete Part I of Schedule L (Form 990).
9a Was the organization controlled directly or indirectly at any time during the tax year by one or moredisqualified persons, as defined in section 4946 (other than foundation managers and organizations describedin section 509(a)(1) or (2))? If "Yes," provide detail in Part VI.
b Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which
the supporting organization had an interest? If "Yes," provide detail in Part VI.
c Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit
from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI.
10a Was the organization subject to the excess business holdings rules of section 4943 because of section
4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated
supporting organizations)? If "Yes," answer line 10b below.
b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to
determine whether the organization had excess business holdings.)
132024 01-04-21

17191114 715045 64008

5b
5c

6

7
8

9a
9b
9c

10a
10b
Schedule A (Form 990) 202117
2021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
Supporting Organizations (continued)

Schedule A (Form 990) 2021

Part IV

20-0963503

11 Has the organization accepted a gift or contribution from any of the following persons?
a A person who directly or indirectly controls, either alone or together with persons described on lines 11b and11c below, the governing body of a supported organization?
b A family member of a person described on line 11a above?
c A 35% controlled entity of a person described on line 11a or 11b above? If "Yes" to line 11a, 11b, or 11c, provide
detail in Part VI.

Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one ormore supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers,
directors, or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s)effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported
organization, describe how the powers to appoint and/or remove officers, directors, or trustees were allocated among the
supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

1

2

Did the organization operate for the benefit of any supported organization other than the supported
organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain inPart VI how providing such benefit carried out the purposes of the supported organization(s) that operated,supervised, or controlled the supporting organization.

2

Section C. Type II Supporting Organizations

2

3

PY

Were a majority of the organization's directors or trustees during the tax year also a majority of the directors
or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control
or management of the supporting organization was vested in the same persons that controlled or managed
the supported organization(s).

Yes

No

Yes

No

Yes

No

1

Did the organization provide to each of its supported organizations, by the last day of the fifth month of theorganization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax
year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of theorganization's governing documents in effect on the date of notification, to the extent not previously provided?
Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported
organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s).

CO

1

No

11c

1

Section D. All Type III Supporting Organizations

Yes

11a
11b

Section B. Type I Supporting Organizations

1

Page 51

2

By reason of the relationship described on line 2, above, did the organization's supported organizations have asignificant voice in the organization's investment policies and in directing the use of the organization's
income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's
supported organizations played in this regard.

3

Section E. Type III Functionally Integrated Supporting Organizations

1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year(see instructions).
a
The organization satisfied the Activities Test. Complete line 2 below.
b
The organization is the parent of each of its supported organizations. Complete line 3 below.
c
The organization supported a governmental entity. Describe in Part VI how you supported a governmental entity (see instructions).
2 Activities Test. Answer lines 2a and 2b below.
Yes
a Did substantially all of the organization's activities during the tax year directly further the exempt purposes ofthe supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify
those supported organizations and explain how these activities directly furthered their exempt purposes,
how the organization was responsive to those supported organizations, and how the organization determinedthat these activities constituted substantially all of its activities.
2ab Did the activities described on line 2a, above, constitute activities that, but for the organization's involvement,
one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain inPart VI the reasons for the organization's position that its supported organization(s) would have engaged inthese activities but for the organization's involvement.
3 Parent of Supported Organizations. Answer lines 3a and 3b below.
a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, ortrustees of each of the supported organizations? If "Yes" or "No" provide details in Part VI.
b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of eachof its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.

132025 01-04-22

17191114 715045 64008

No

2b

3a
3b
Schedule A (Form 990) 2021

18
2021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Schedule A (Form 990) 2021

Part V

20-0963503

Page 6Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions.
All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
(B) Current Year
Section A - Adjusted Net Income(A) Prior Year
(optional)
1

1
2
3
4
5
6

7
8

Net short-term capital gain
Recoveries of prior-year distributions
Other gross income (see instructions)
Add lines 1 through 3.
Depreciation and depletion
Portion of operating expenses paid or incurred for production orcollection of gross income or for management, conservation, or
maintenance of property held for production of income (see instructions)
Other expenses (see instructions)
Adjusted Net Income (subtract lines 5, 6, and 7 from line 4)

1
2
3
4
5

6
7
8
(A) Prior Year

Section B - Minimum Asset Amount

2
3
4
5
6
7
8

Section C - Distributable Amount
1
2
3
4
5
6
7

1a
1b
1c
1d

PY

a
b
c
d
e

Aggregate fair market value of all non-exempt-use assets (seeinstructions for short tax year or assets held for part of year):
Average monthly value of securities
Average monthly cash balances
Fair market value of other non-exempt-use assets
Total (add lines 1a, 1b, and 1c)
Discount claimed for blockage or other factors(explain in detail in Part VI):
Acquisition indebtedness applicable to non-exempt-use assets
Subtract line 2 from line 1d.
Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount,
see instructions).
Net value of non-exempt-use assets (subtract line 4 from line 3)
Multiply line 5 by 0.035.
Recoveries of prior-year distributions
Minimum Asset Amount (add line 7 to line 6)CO1(B) Current Year
(optional)

2
3
4
5
6
7
8

Current Year

Adjusted net income for prior year (from Section A, line 8, column A)
1
Enter 0.85 of line 1.
2
Minimum asset amount for prior year (from Section B, line 8, column A)
3Enter greater of line 2 or line 3.
4
Income tax imposed in prior year
5
Distributable Amount. Subtract line 5 from line 4, unless subject toemergency temporary reduction (see instructions).
6
Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (seeinstructions).
Schedule A (Form 990) 2021

132026 01-04-22

17191114 715045 64008

192021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
20-0963503
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)

Schedule A (Form 990) 2021

Part V

3
a
b
c
d
e
f
g
h
i
j
4
a
b
c
5

6

7
8
a
b
c
d
e

Distributable amount for 2021 from Section C, line 6
Underdistributions, if any, for years prior to 2021 (reasonable cause required - explain in Part VI). See instructions.
Excess distributions carryover, if any, to 2021
From 2016
From 2017
From 2018
From 2019
From 2020
Total of lines 3a through 3eApplied to underdistributions of prior years
Applied to 2021 distributable amount
Carryover from 2016 not applied (see instructions)Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
Distributions for 2021 from Section D,
line 7:$
Applied to underdistributions of prior years
Applied to 2021 distributable amount
Remainder. Subtract lines 4a and 4b from line 4.
Remaining underdistributions for years prior to 2021, ifany. Subtract lines 3g and 4a from line 2. For result greaterthan zero, explain in Part VI. See instructions.
Remaining underdistributions for 2021. Subtract lines 3h
and 4b from line 1. For result greater than zero, explain inPart VI. See instructions.
Excess distributions carryover to 2022. Add lines 3j
and 4c.
Breakdown of line 7:
Excess from 2017
Excess from 2018
Excess from 2019
Excess from 2020
Excess from 2021

2
3
4
5
6
7
8
9
10
(ii)
Underdistributions
Pre-2021(iii)
Distributable
Amount for 2021

CO

1
2

Current Year
1

PY

Section D - Distributions
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported
organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)
6 Other distributions (describe in Part VI). See instructions.
7 Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive(provide details in Part VI). See instructions.
9 Distributable amount for 2021 from Section C, line 6
10 Line 8 amount divided by line 9 amount(i)
Section E - Distribution Allocations (see instructions)
Excess Distributions

Page 7

Schedule A (Form 990) 2021

132027 01-04-22

17191114 715045 64008

202021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
20-0963503
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12;

Schedule A (Form 990) 2021

Page 8

Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C,
line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V,
Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information.
(See instructions.)

CO

PY

Part VI

132028 01-04-22

17191114 715045 64008

Schedule A (Form 990) 2021

21
2021.05000 THE OWASP FOUNDATION, INC.

64008__1

SCHEDULE D(Form 990)
Department of the Treasury
Internal Revenue Service

2021| Complete if the organization answered "Yes" on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
| Attach to Form 990.
|Go to www.irs.gov/Form990 for instructions and the latest information.

Name of the organization

Part IOMB No. 1545-0047

Supplemental Financial Statements

Open to Public
Inspection
Employer identification number

THE OWASP FOUNDATION, INC.
20-0963503
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Complete if theorganization answered "Yes" on Form 990, Part IV, line 6.

(a) Donor advised funds(b) Funds and other accounts

Total number at end of year ~~~~~~~~~~~~~~~
Aggregate value of contributions to (during year) ~~~~
Aggregate value of grants from (during year) ~~~~~~
Aggregate value at end of year ~~~~~~~~~~~~~
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds
are the organization's property, subject to the organization's exclusive legal control? ~~~~~~~~~~~~~~~~~~
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
impermissible private benefit? ••••••••••••••••••••••••••••••••••••••••••••Part II Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
2
3
4
5

Yes

No

Yes

No

Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (for example, recreation or education)
Preservation of a historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open space2

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the lastHeld at the End of the Tax Yearday of the tax year.

a
b
c
d

Total number of conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2a
Total acreage restricted by conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~
2b
Number of conservation easements on a certified historic structure included in (a) ~~~~~~~~~~~~
2c
Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure
listed in the National Register ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2d
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax
year |
Number of states where property subject to conservation easement is located |Does the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~
Yes
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

4
5
6
7
8
9

CO

3

PY

1

|
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year|$
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Yes
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement andbalance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes theorganization's accounting for conservation easements.

Part III

No

No

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works
of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public
service, provide in Part XIII the text of the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works ofart, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,provide the following amounts relating to these items:(i) Revenue included on Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $(ii) Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide
the following amounts required to be reported under FASB ASC 958 relating to these items:
a Revenue included on Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $b Assets included in Form 990, Part X ••••••••••••••••••••••••••••••••••• | $LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Schedule D (Form 990) 2021
132051 10-28-21

17191114 715045 64008

262021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
20-0963503 Page 2
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets(continued)

Schedule D (Form 990) 2021

Part III

Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its
collection items (check all that apply):aPublic exhibitiondLoan or exchange programb
Scholarly research
e
Other
c
Preservation for future generations
4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII.
5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets
to be sold to raise funds rather than to be maintained as part of the organization's collection? ••••••••••••
Yes
Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, orreported an amount on Form 990, Part X, line 21.
3

1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included
on Form 990, Part X? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~b If "Yes," explain the arrangement in Part XIII and complete the following table:

No

Yes

No

AmountBeginning balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1c
Additions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1dDistributions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1eEnding balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
1f
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ~~~~~YesNo
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII •••••••••••••Part V Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year(b) Prior year(c) Two years back (d) Three years back (e) Four years back

f
g
2
a
b
c
3a

b
4

Beginning of year balance ~~~~~~~
Contributions ~~~~~~~~~~~~~~Net investment earnings, gains, and losses
Grants or scholarships ~~~~~~~~~
Other expenditures for facilities
and programs ~~~~~~~~~~~~~
Administrative expenses ~~~~~~~~End of year balance ~~~~~~~~~~
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
Board designated or quasi-endowment |%Permanent endowment |%Term endowment |%The percentages on lines 2a, 2b, and 2c should equal 100%.
Are there endowment funds not in the possession of the organization that are held and administered for the organizationby:(i) Unrelated organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~(ii) Related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? ~~~~~~~~~~~~~~~~~~~~
Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

CO

1a
b
c
d
e

PY

c
d
e
f
2a
b

Yes

No

3a(i)
3a(ii)
3b

Land, Buildings, and Equipment.

Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property(a) Cost or otherbasis (investment)(b) Cost or otherbasis (other)(c) Accumulated
depreciation(d) Book value

1a Land ~~~~~~~~~~~~~~~~~~~~b Buildings ~~~~~~~~~~~~~~~~~~
c Leasehold improvements ~~~~~~~~~~
45,455.
45,455.
0.
d Equipment ~~~~~~~~~~~~~~~~~
30,000.
30,000.
0.
e Other ••••••••••••••••••••
0.
(Column
(d)
must
equal
Form
990,
Part
X,
column
(B),
line
10c.)
Total. Add lines 1a through 1e.
••••••••••••• |Schedule D (Form 990) 2021

132052 10-28-21

17191114 715045 64008

272021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
Part VII Investments - Other Securities.

20-0963503

Schedule D (Form 990) 2021

Page 3Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)(b) Book value(c) Method of valuation: Cost or end-of-year market value(1) Financial derivatives ~~~~~~~~~~~~~~~(2) Closely held equity interests ~~~~~~~~~~~(3) Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Col. (b) must equal Form 990, Part X, col. (B) line 12.) |Part VIII Investments - Program Related.

Part IX

Other Assets.

CO

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Col. (b) must equal Form 990, Part X, col. (B) line 13.) |PYComplete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment(b) Book value(c) Method of valuation: Cost or end-of-year market value

Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) •••••••••••••••••••••••••••• |Part X

1.

Other Liabilities.

Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
(a) Description of liability(b) Book value(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) •••••••••••••••••••••••••••• |2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports theorganization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII•
Schedule D (Form 990) 2021
132053 10-28-21

17191114 715045 64008

282021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
20-0963503
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

Schedule D (Form 990) 2021

Part XIPage 4Complete if the organization answered "Yes" on Form 990, Part IV, line 12a.
1
2
a
b
c
d
e
3
4
a
b
c
5

Total revenue, gains, and other support per audited financial statements ~~~~~~~~~~~~~~~~~~~
Amounts included on line 1 but not on Form 990, Part VIII, line 12:
Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~
2a
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~
2b
Recoveries of prior year grants ~~~~~~~~~~~~~~~~~~~~~~~~~
2c
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
2d
Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Amounts included on Form 990, Part VIII, line 12, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~
4a
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
4b
Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) •••••••••••••••••

1

2e
3

4c
5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered "Yes" on Form 990, Part IV, line 12a.

Part XIII Supplemental Information.

PY

Total expenses and losses per audited financial statements ~~~~~~~~~~~~~~~~~~~~~~~~~~
Amounts included on line 1 but not on Form 990, Part IX, line 25:
Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~
2aPrior year adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2b
Other losses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2c
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
2d
Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~
4a
Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~
4b
Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ••••••••••••••••

CO

1
2
a
b
c
d
e
3
4
a
b
c
5

1

2e
3

4c
5

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI,
lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

132054 10-28-21

17191114 715045 64008

Schedule D (Form 990) 202129
2021.05000 THE OWASP FOUNDATION, INC.

64008__1

SCHEDULE J(Form 990)
Department of the Treasury
Internal Revenue Service

Name of the organization

Part I

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees| Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
| Attach to Form 990.
| Go to www.irs.gov/Form990 for instructions and the latest information.

THE OWASP FOUNDATION, INC.
Questions Regarding CompensationOMB No. 1545-0047

2021

Open to Public
Inspection
Employer identification number

20-0963503

Yes

No

1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990,
Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residenceTax indemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (such as maid, chauffeur, chef)
b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or
reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain ~~~~~~~~~~~
2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,
trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a? ~~~~~~~~~~~~

2

Indicate which, if any, of the following the organization used to establish the compensation of the organization's
CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization toestablish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
X Approval by the board or compensation committee
Form 990 of other organizations

PY

3

1b

CO

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filingorganization or a related organization:
a Receive a severance payment or change-of-control payment? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~b Participate in or receive payment from a supplemental nonqualified retirement plan? ~~~~~~~~~~~~~~~~~~~~c Participate in or receive payment from an equity-based compensation arrangement? ~~~~~~~~~~~~~~~~~~~~
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

4

4a
4b
4c

X
X
X

Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation
contingent on the revenues of:X
5aa The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
X
5bb Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" on line 5a or 5b, describe in Part III.
6 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation
contingent on the net earnings of:X
6aa The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
X
6bb Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If "Yes" on line 6a or 6b, describe in Part III.
7 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed payments
X7
not described on lines 5 and 6? If "Yes," describe in Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
8 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to theX8initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III ~~~~~~~~~~~
9 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in
9
Regulations section 53.4958-6(c)? •••••••••••••••••••••••••••••••••••••••••••••LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Schedule J (Form 990) 2021
5132111 11-02-21

17191114 715045 64008

30
2021.05000 THE OWASP FOUNDATION, INC.

64008__1

THE OWASP FOUNDATION, INC.
20-0963503
Schedule J (Form 990) 2021
Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

Page 2For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii).
Do not list any individuals that aren't listed on Form 990, Part VII.
Note: The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC (C) Retirement andcompensation
other deferredcompensation(i) Base(ii) Bonus &(iii) Other(A) Name and Title(1) ANDREW VAN DER STOCKEXECUTIVE DIRECTOR(2) HAROLD BLANKENSHIPDIRECTOR OF PROJECTS AND TECHNOLOGY132112 11-02-21

compensation

(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)
(i)
(ii)

159,996.
0.
127,296.
0.

incentivecompensation(D) Nontaxable
benefits(E) Total of columns(B)(i)-(D)(F) Compensationin column (B)reported as deferredon prior Form 990

202,824.
0.
165,289.
0.

0.
0.
0.
0.

reportablecompensation

0.
0.
0.
0.

0.
0.
0.
0.

0.
0.
0.
0.

Y
P

42,828.
0.
37,993.
0.

OC
31

Schedule J (Form 990) 2021

THE
Schedule J (Form 990) 2021
Part III Supplemental Information

OWASP FOUNDATION, INC.

20-0963503

Page 3

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Y
P

O
C

Schedule J (Form 990) 2021
132113 11-02-21

32

SCHEDULE O(Form 990)

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.
| Attach to Form 990 or Form 990-EZ.
| Go to www.irs.gov/Form990 for the latest information.

Department of the Treasury
Internal Revenue Service

Name of the organization

THE OWASP FOUNDATION, INC.

OMB No. 1545-0047

2021

Open to Public
Inspection
Employer identification number

20-0963503

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:WORLDWIDE CAN MAKE INFORMED DECISIONS ABOUT TRUE SECURITY RISKS.

FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS:
VIRTUAL ATTENDEES FROM ALL OVER THE WORLD AT VIRTUAL SUMMER OF
SECURITY TRAINING, AND MORE THAN 5000 REGISTERED ATTENDEES OF
VIRTUAL GLOBAL APPSEC 2021.

GOOGLE SUMMER OF CODEPY

FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES:COFORM 990, PART VI, SECTION A, LINE 3:

MANAGEMENT CONTROL WAS TRANSFERED TO VIRTUAL, INC. IN AUGUST OF 2014.

FORM 990, PART VI, SECTION B, LINE 11B:

THE EXECUTIVE DIRECTOR AND TREASURER RECEIVED A COPY OF THE 990 TO APPROVEBEFORE IT WAS FILED.

FORM 990, PART VI, SECTION B, LINE 12C:
THE OWASP BOARD OF DIRECTORS IS CHARGED WITH MONITORING PROPOSED OR ONGOING
TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR
ACTUAL CONFLICTS. PURSUANT TO OWASP'S CONFLICT OF INTEREST POLICY, EACH
DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD
DELEGATED POWERS, AND EMPLOYEE, SHALL ANNUALLY SIGN A STATEMENT WHICH
AFFIRMS SUCH PERSON: 1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST
POLICY; 2) HAS READ AND UNDERSTANDS THE POLICY; AND 3) HAS AGREED TO COMPLYLHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
132211 11-11-21

17191114 715045 64008

Schedule O (Form 990) 2021

33
2021.05000 THE OWASP FOUNDATION, INC.

64008__1

Schedule O (Form 990) 2021
Name of the organization

THE OWASP FOUNDATION, INC.

WITH THE POLICY.

Page 2
Employer identification number

20-0963503

PRIOR TO ANY VOTE OF THE BOARD OF DIRECTORS, A CONFLICTOF INTEREST STATEMENT IS REQUIRED BY ANY BOARD MEMBER WHO IS AWARE OF ANY
POTENTIAL CONFLICTS OF INTEREST TO ENSURE THAT ALL PARTIES ARE AWARE OF ANY
SUCH CONFLICTS. ANY CONFLICT SHALL BE DISCLOSED TO THE BOARD OF DIRECTORSBY THE PERSON CONCERNED. WHEN ANY CONFLICT OF INTEREST IS RELEVANT TO A
MATTER REQUIRING ACTION BY THE BOARD OF DIRECTORS, THE INTERESTED PERSONSHALL CALL IT TO THE ATTENTION OF THE BOARD OF DIRECTORS OR ITS APPROPRIATECOMMITTEE AND SUCH PERSON SHALL NOT VOTE ON THE MATTER; PROVIDED HOWEVER,
ANY DIRECTOR DISCLOSING A POSSIBLE CONFLICT OF INTEREST MAY BE COUNTED IN

PY

DETERMINING THE PRESENCE OF A QUORUM AT A MEETING OF THE BOARD OF DIRECTORSOR A COMMITTEE THEREOF. THE PERSON HAVING THE CONFLICT SHALL NOT

COPARTICIPATE IN THE DECISION REGARDING THE MATTER UNDER CONSIDERATION.

FORM 990, PART VI, SECTION B, LINE 15B:

THE BOARD OF DIRECTORS OF THE ORGANIZATION OR AN AUTHORIZED COMMITTEE
THEREOF SHALL REVIEW AND APPROVE COMPENSATION OF OFFICERS, DIRECTORS, TOP
MANAGEMENT OFFICIALS, AND KEY EMPLOYEES IN ADVANCE.

FORM 990, PART VI, SECTION C, LINE 19:
WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING
DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADEAVAILABLE FOR PUBLIC INSPECTION, OWASP POSTS ALL OF THESE DOCUMENTS TO ITSWEBSITE AND THEY ARE AVAILABLE FOR PUBLIC ACCESS.

FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS:
DISSOLUTION OF FOREIGN ENTITY

132212 11-11-21

17191114 715045 64008-42,768.

Schedule O (Form 990) 2021

34
2021.05000 THE OWASP FOUNDATION, INC.

64008__1

UNRELATED BUSINESS INCOMECARRYOVER DATA TO 2022
Name

Employer Identification Number

THE OWASP FOUNDATION, INC.

20-0963503

Based on the information provided with this return, the following are possible carryover amounts to next year.

10,403.

COPY

FEDERAL POST-2017 NET OPERATING LOSS - MERCHANDISE SALES

11934104-01-21

17191114 715045 64008

34.1
2021.05000 THE OWASP FOUNDATION, INC.

64008__1

Name:THE OWASP FOUNDATION, INC.
MERCHANDISE SALES POST-2017 NOL FED

Type and Entity:

Section 382 Annual LimitationYear
Originated
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W

2018
2019

FEIN:

Original
CarryoverAmount6,369.
4,034.

Section 382 Carryover

Total
AmountUsed

AmountUsed forAmountUsed for20-0963503

DETAIL CARRYOVER SCHEDULE
AmountUsed forAmountUsed forAmountUsed forAmountUsed forAmountUsed forAmountUsed forAmountUsed forAmountUsed forAmountUsed forAmountUsed forAmountUsed forY
P

E
Detail S
Type B
C
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
11257104-01-21

AmountUsed forAmountUsed forAmountUsed forAmountUsed forO
C

AmountUsed forAmountUsed for34.2

AmountUsed for

8868

Form
(Rev. January 2022)

Application for Automatic Extension of Time To File an
Exempt Organization Return
OMB No. 1545-0047

Department of the Treasury
Internal Revenue Service| File a separate application for each return.
| Go to www.irs.gov/Form8868 for the latest information.

Electronic filing (e-file). You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of theforms listed below with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit
Contracts, for which an extension request must be sent to the IRS in paper format (see instructions). For more details on the electronic
filing of this form, visit www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits.

Automatic 6-Month Extension of Time. Only submit original (no copies needed).
All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts
must use Form 7004 to request an extension of time to file income tax returns.
Name of exempt organization or other filer, see instructions.

Type or
print
File by thedue date forfiling yourreturn. See
instructions.

Taxpayer identification number (TIN)

THE OWASP FOUNDATION, INC.

20-0963503

Number, street, and room or suite no. If a P.O. box, see instructions.

401 EDGEWATER PLACE, 600

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

WAKEFIELD, MA

01880

PY

Enter the Return Code for the return that this application is for (file a separate application for each return) ••••••••••••••••• 0 1
Application
Return Application
ReturnIs ForCode Is For
Code
Form 990 or Form 990-EZ
01
Form 1041-A
08
Form 4720 (individual)
03
Form 4720 (other than individual)
09
Form 990-PF
04
Form 5227
10
Form 990-T (sec. 401(a) or 408(a) trust)05
Form 6069
11
Form 990-T (trust other than above)
06
Form 8870
12
Form 990-T (corporation)
07

CO

VIRTUAL, INC.
¥ The books are in the care of | 401 EDGEWATER PLACE, SUITE 600 - WAKEFIELD, MA 01880

Telephone No. | 781-876-8914
Fax No. |¥ If the organization does not have an office or place of business in the United States, check this box ~~~~~~~~~~~~~~~~~ |¥ If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN). If this is for the whole group, check thisbox |. If it is for part of the group, check this box |and attach a list with the names and TINs of all members the extension is for.
1

2

NOVEMBER 15,
I request an automatic 6-month extension of time until
the organization named above. The extension is for the organization's return for:| X calendar year 2021 or|
tax year beginning, and ending
If the tax year entered in line 1 is for less than 12 months, check reason:
Change in accounting period

2022

Initial return, to file the exempt organization return for.
Final return3a

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less0.
any nonrefundable credits. See instructions.
3a$b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and0.
estimated tax payments made. Include any prior year overpayment allowed as a credit.
3b$c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by
0.
using EFTPS (Electronic Federal Tax Payment System). See instructions.
3c$
Caution: If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-TE and Form 8879-TE for payment
instructions.
LHA

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

123841 01-12-22

17191114 715045 64008

Form 8868 (Rev. 1-2022)

1.1
2021.05000 THE OWASP FOUNDATION, INC.

64008__1