Return of Organization Exempt From Income Tax

990

Form

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)À¾µ·

Do not enter Social Security numbers on this form as it may be made public.

Open to Public

I
I

Department of the Treasury
Internal Revenue Service

Information about Form 990 and its instructions is at www.irs.gov/form990.

, 20
D Employer identification number

C Name of organization

OWASP FOUNDATION, INC.

AddresschangeDoing Business As

Name change

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

20-0963503

Initial return

1200-C AGORA DRIVE #232

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

AmendedreturnApplication
pending

Inspection, 2013, and ending

A For the 2013 calendar year, or tax year beginning
B Check if applicable:

OMB No. 1545-0047

E Telephone number

Room/suite(951 ) 692-7703

G Gross receipts $1,703,181.
H(a) Is this a group return for
Yes X NoMICHAEL COATES
subordinates?
Yes
No
1200-C AGORA DRIVE #232 BEL AIR, MD 21014
H(b) Are all subordinates included?
If "No," attach a list. (see instructions)Tax-exempt status:
I
X 501(c)(3)501(c) ()(insert no.)4947(a)(1) or
527
J Website:
H(c) Group exemption number
WWW.OWASP.ORG
DEK Form of organization: X Corporation
Trust
Association
Other
L Year of formation: 2004 M State of legal domicile:
Summary
Part I
1 Briefly describe the organization's mission or most significant activities: OWASP'S MISSION IS TO MAKE SOFTWARESECURITY VISIBLE, SO THAT INDIVIDUALS AND ORGANIZATIONS WORLDWIDE CAN
MAKE INFORMED DECISIONS ABOUT TRUE SECURITY RISKS.

BEL AIR, MD 21014

F Name and address of principal officer:

J

Net Assets orFund Balances

Expenses

Revenue

Activities & Governance

I

I

I

I

2 Check this box
if the organization discontinued its operations or disposed of more than 25% of its net assets.
3 Number of voting members of the governing body (Part VI, line 1a)3
4 Number of independent voting members of the governing body (Part VI, line 1b)
4
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a)5
6 Total number of volunteers (estimate if necessary)
6
7 a Total unrelated business revenue from Part VIII, column (C), line 12
7ab Net unrelated business taxable income from Form 990-T, line 34
7b

mmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
Prior Year

mmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmmm

8 Contributions and grants (Part VIII, line 1h)
COPY FOR
9 Program service revenue (Part VIII, line 2g)
PUBLIC INSPECTION
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d)
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)
12 Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12)
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3)
14 Benefits paid to or for members (Part IX, column (A), line 4)
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)
16 a Professional fundraising fees (Part IX, column (A), line 11e)
167,592.
b Total fundraising expenses (Part IX, column (D), line 25)
17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e)
18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25)
19 Revenue less expenses. Subtract line 18 from line 12
20
21
22

Total assets (Part X, line 16)m m m m m mm mm mm mm mm mm mm
mmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmm
I mmmmmmmmmmmmmmmm
m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Current Year

1,116.
995,802.
210.
0997,128.
00113,654.
0754,581.
929,777.
2,338.
3,236.
1,689,932.
00296,517.
0525,354.
639,008.
358,120.

1,435,960.
1,732,477.
-42,545.

Beginning of Current YearEnd of Year722,914.
191,217.
531,697.

Total liabilities (Part X, line 26)

Net assets or fund balances. Subtract line 21 from line 20

Part II

6.
6.
7.
13,000.
131,973.
-2,777.

537,749.
232,603.
305,146.

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.

M
M

Sign
Here

Signature of officer

DateType or print name and title

Print/Type preparer's namePaid
VALERIE
PreparerFirm's nameUse Only
Firm's address

Preparer's signature

11/17/2014

J BALLKPMG LLP

I
I

Date

Check
if
self-employed

P00178114
13-5565207
408-367-5764
X Yes
No
Form 990 (2013)

I
mmmmmmmmmmmmmmmmmmmmmmmmm
Firm's EIN
Phone no.

3975 FREEDOM CIRCLE DR, SUITE 100 SANTA CLARA, CA 95054

May the IRS discuss this return with the preparer shown above? (see instructions)

PTIN

For Paperwork Reduction Act Notice, see the separate instructions.
JSA
3E1065 2.000

1237GN 2546

V 13-7.5F

2966050

PAGE 1OWASP FOUNDATION, INC.

20-0963503
Page 2Form 990 (2013)

Part III1

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

mmmmmmmmmmmmmmmmmmmmmmmm X

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

2 Did the organization undertake any significant program services during the year which were not listed on the
X Noprior Form 990 or 990-EZ?
Yes
If "Yes," describe these new services on Schedule O.
3 Did the organization cease conducting, or make significant changes in how it conducts, any program
X No
services?
Yes
If "Yes," describe these changes on Schedule O.
4 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, and revenue, if any, for each program service reported.

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

4a (Code:) (Expenses $1,452,173. including grants of $) (Revenue $748,418.

)

ATTACHMENT 1

4b (Code:) (Expenses $including grants of $) (Revenue $)4c (Code:) (Expenses $including grants of $) (Revenue $)4d Other program services (Describe in Schedule O.)(Expenses $including grants of $1,452,173.
4e Total program service expenses

I

JSA
3E1020 2.000

1237GN 2546

) (Revenue $)Form 990 (2013)

V 13-7.5F

2966050

PAGE 2OWASP FOUNDATION, INC.

20-0963503
Page 3Form 990 (2013)

Part IV

Checklist of Required Schedules
Yes

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"
complete Schedule A
2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)?
3 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
4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)election in effect during the tax year? If "Yes," complete Schedule C, Part II
5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III
6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors
have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If"Yes," complete Schedule D, Part I
7 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
8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III
9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as acustodian 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
10 Did the organization, directly or through a related organization, hold assets in temporarily restricted
endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V
11 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.
a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes,"
complete Schedule D, Part VI
b Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or moreof its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII
c Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or moreof its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII
d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets
reported in Part X, line 16? If "Yes," complete Schedule D, Part IX
e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
f Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses1

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmmmmmmmm
mmmmmmmmmmmmm

the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X

12 a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes,"
complete Schedule D, Parts XI and XII
b 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

13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
14 a Did the organization maintain an office, employees, or agents outside of the United States?
b 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
15 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
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or otherassistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV
17 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
20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule Hb If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

mmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmm
mmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmm
mmmmmm

1
2

No

X
X

3

X

4

X

5

X

6

X

7

X

8

X

9

X

10

X

11a

X

11b

X

11c

X
X

11d
11e

X

11f

X
X

12a
12b
13
14a

X

14b

X

X
X

15

X

16

X

17

X

18

X

19
20a
20b

X
X

Form 990 (2013)

JSA
3E1021 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 3OWASP FOUNDATION, INC.

20-0963503
Page 4Form 990 (2013)

Part IV

Checklist of Required Schedules (continued)
Yes

21

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or21
government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States
22
on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of theorganization's current and former officers, directors, trustees, key employees, and highest compensated23
employees? If "Yes," complete Schedule J
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than$100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b
24a
through 24d and complete Schedule K. If “No,” go to line 25a
24b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
24c
to defease any tax-exempt bonds?
24d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction
25awith a disqualified person during the year? If "Yes," complete Schedule L, Part I
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prioryear, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?
25b
If "Yes," complete Schedule L, Part I
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payable to any
current or former officers, directors, trustees, key employees, highest compensated employees, or26
disqualified persons? If so, complete Schedule L, Part II
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee,
substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled27
entity or family member of any of these persons? If "Yes," complete Schedule L, Part III
Was the organization a party to a business transaction with one of the following parties (see Schedule L,
Part IV instructions for applicable filing thresholds, conditions, and exceptions):
28a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete
28b
Schedule L, Part IV
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)
28c
was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M 29
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified
30
conservation contributions? If "Yes," complete Schedule M
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
31
Part I
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"
32
complete Schedule N, Part II
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
33
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III,34
or IV, and Part V, line 1
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a35bcontrolled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable
36
related organization? If "Yes," complete Schedule R, Part V, line 2
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,
37
Part VI
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and38
19? Note. All Form 990 filers are required to complete Schedule O

mmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm

22
23

X
X

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

24 a

b
c
d
25 a
b

X

mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmm

XX

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

26

X

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmm

27

28
a
b
c
29
30
31
32
33
34
35 a
b
36
37

38

X

X

mmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmm

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmm

No

X
X
X
X
X
X
X
X
X
X
X
X

X
X

Form 990 (2013)

JSA
3E1030 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 4OWASP FOUNDATION, INC.

20-0963503
Page 5

Form 990 (2013)

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V

mmmmmmmmmmmmmmmmmmmmm
6
mmmmmmmmmm
0
mmmmmmmmm
X
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
7m
X
mmmmmmmX
mmmmmmmmmm
X
mmmmmmmYes

1a
1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable
1bb Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicablec Did the organization comply with backup withholding rules for reportable payments to vendors andreportable gaming (gambling) winnings to prize winners?
2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax
2aStatements, filed for the calendar year ending with or within the year covered by this returnb If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
3 a Did the organization have unrelated business gross income of $1,000 or more during the year?
b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation in Schedule O
4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority
over, a financial account in a foreign country (such as a bank account, securities account, or other financial
account)?
BELGIUMb If “Yes,” enter the name of the foreign country:
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
c If "Yes" to line 5a or 5b, did the organization file Form 8886-T?
6 a Does the organization have annual gross receipts that are normally greater than $100,000, and did theorganization solicit any contributions that were not tax deductible as charitable contributions?
b If "Yes," did the organization include with every solicitation an express statement that such contributions or
gifts were not tax deductible?
7 Organizations that may receive deductible contributions under section 170(c).
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?
b If "Yes," did the organization notify the donor of the value of the goods or services provided?
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was
required to file Form 8282?
7d
d If "Yes," indicate the number of Forms 8282 filed during the year

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
I
mmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmm
mmmmm

e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?
8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supportingorganizations. Did the supporting organization, or a donor advised fund maintained by a sponsoringorganization, have excess business holdings at any time during the year?
9 Sponsoring organizations maintaining donor advised funds.
a Did the organization make any taxable distributions under section 4966?
b Did the organization make a distribution to a donor, donor advisor, or related person?
10 Section 501(c)(7) organizations. Enter:
10aa Initiation fees and capital contributions included on Part VIII, line 12
10bb Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

mmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmm
mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmm
mmmmmmmmmmmmmmmmmm

Section 501(c)(12) organizations. Enter:
11aa Gross income from members or shareholdersb Gross income from other sources (Do not net amounts due or paid to other sources
11b
against amounts due or received from them.)
12 a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12b
b If "Yes," enter the amount of tax-exempt interest received or accrued during the year
11

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?
Note. 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
the organization is licensed to issue qualified health plans
13b
13cc Enter the amount of reserves on hand

mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m mm mm mm mm mm mm

14 a Did the organization receive any payments for indoor tanning services during the tax year?
b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O
JSA
3E1040 1.000

No

1c

2b
3a
3b

4a

X

5a
5b
5c

X
X

6a

X

6b

7a
7b

X
X

7c

X

7e
7f
7g
7h

X
X

8
9a
9b

12a

13a

14a
14b

X

Form 990 (2013)

1237GN 2546

V 13-7.5F

2966050

PAGE 5OWASP FOUNDATION, INC.
20-0963503
Page 6
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No"Form 990 (2013)

Part VI

mmmmmmmmmmmmmmmmmmmmmmmm

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

Section A. Governing Body and Management
1a Enter the number of voting members of the governing body at the end of the tax year

mmmmm

Yes

1a

No

6

If there are material differences in voting rights among members of the governing body, or if the governing

mmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

61bb Enter the number of voting members included in line 1a, above, who are independent2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with2
any other officer, director, trustee, or key employee?
3
Did the organization delegate control over management duties customarily performed by or under the direct3
supervision of officers, directors, or trustees, or key employees to a management company or other person?
44
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
55
Did the organization become aware during the year of a significant diversion of the organization's assets?
6
6
Did the organization have members or stockholders?
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint
7aone or more members of the governing body?
b Are any governance decisions of the organization reserved to (or subject to approval by) members,
7bstockholders, or persons other than the governing body?
8
Did the organization contemporaneously document the meetings held or written actions undertaken during
the year by the following:
8aa The governing body?
8bb Each committee with authority to act on behalf of the governing body?
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at
the organization's mailing address? If "Yes," provide the names and addresses in Schedule O
9mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmm

X
X
X
X
X
X
X

X
X
X

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmm
mmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm

10 a 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?
11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
b Describe in Schedule O the process, if any, used by the organization to review this Form 990.
12 a Did the organization have a written conflict of interest policy? If "No," go to line 13b Were officers, directors, or trustees, and key employees required to disclose annually interests that could giverise to conflicts?
c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"describe in 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 byindependent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a The organization's CEO, Executive Director, or top management officialb Other officers or key employees of the organization
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangementwith a taxable entity during the year?
b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard theorganization's exempt status with respect to such arrangements?

Section C. Disclosure

Yes

10a

X

10b
11a

X
X

12a

X

12b

X

12c
13
14

X
X
X

No

mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

15a
15b

X
X

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

16a

X

mmmmmmmmmmmmmmmmmmmmmmmmm
I

16b

17
18

List the states with which a copy of this Form 990 is required to be filed
Section 6104 requires an organization to make its Forms 1023 (or 1024 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 in Schedule O)

19

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, andfinancial statements available to the public during the tax year.
State the name, physical address, and telephone number of the person who possesses the books and records of the951-692-7703
organization: ALISON SHRADER 1200-C AGORA DRIVE #232 BEL AIR, MD 21014
Form 990 (2013)

20
JSA

I

3E1042 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 6OWASP FOUNDATION, INC.
20-0963503
Page 7Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, andIndependent Contractors
Check if Schedule O contains a response or note to any line in this Part VII

Form 990 (2013)

Part VII

mmmmmmmmmmmmmmmmmmmmmm

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 theorganization's tax year.

%
%
%
%
%

List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount ofcompensation. 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 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 and/or Box 7 of Form 1099-MISC) of more than $100,000 from theorganization and any related organizations.
List all of the organization's former officers, key employees, and highest compensated employees who received more than$100,000 of reportable 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 theorganization, more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(C)(A)

Name and Title(do not check more than one
Averagehours per box, unless person is both an
week (list any officer and a director/trustee)
Former

5.00
0
5.00
0
5.00
0
5.00
0
5.00
0
5.00
0
40.00
0

Highest compensatedemployee

OWASP CHAIR(2)SEBASTIEN DELEERSNYDER
VICE CHAIR(3)TOM BRENNANDIRECTOR: SPECIAL PROJECTS(4)DAVE WICHERS
TREASURER(5)EOIN KEARY
SECRETARY(6)JIM MANICODIRECTOR: SPECIAL PROJECTS(7)SARAH BASOEXECUTIVE DIRECTOR

Key employee

line)

Officerbelow dotted

Institutional trustee

relatedorganizations

Individual trustee
or director

hours for(1)MICHAEL COATES

Position

(B)

(D)
(E)
Reportable
Reportablecompensationcompensation fromfromrelatedtheorganizationsorganization(W-2/1099-MISC)(W-2/1099-MISC)(F)
Estimatedamount ofothercompensationfrom theorganization
and relatedorganizations

X

X

0

0

0

X

X

0

0

0

0

0

0

X
X

X

0

0

0

X

X

0

0

0

0

0

0

75,141.

0

0

X
X

(8)
(9)
(10)
(11)
(12)
(13)
(14)
Form 990 (2013)

JSA
3E1041 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 7OWASP FOUNDATION, INC.

20-0963503
Page 8Form 990 (2013)

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)(A)
Name and title

(B)

(C)

Average

Position(do not check more than one
box, unless person is both an
officer and a director/trustee)

hours perweek (list any
hours for

FormerHighest compensatedemployee

Key employee

Officerline)

Institutional trustee

below dotted

Individual trustee
or director

relatedorganizations(D)(E)
Reportable
Reportablecompensationcompensation fromfromrelatedtheorganizationsorganization(W-2/1099-MISC)(W-2/1099-MISC)

m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm Im m m m m m m m m m m m m m m m m m m m m m m m m m m m II
I

75,141.
1b Sub-total0c Total from continuation sheets to Part VII, Section A
75,141.
d Total (add lines 1b and 1c)
2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 ofreportable compensation from the organization
0(F)
Estimatedamount ofothercompensationfrom theorganization
and relatedorganizations

0
0
0

0
0
0

Yes No3
4

Did the organization list any former officer, director, or trustee, key employee, or highest compensatedemployee on line 1a? If "Yes," complete Schedule J for such individual

mmmmmmmmmmmmmmmmmmmmmmmmmm

3

X

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from theorganization and related organizations greater than $150,000? If “Yes,” complete Schedule J for suchindividual

4X

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmm

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individualfor services rendered to the organization? If “Yes,” complete Schedule J for such person
5
Section B. Independent Contractors
1 Complete this table for your five highest compensated independent contractors that received more than $100,000 ofcompensation from the organization. Report compensation for the calendar year ending with or within the organization's tax
year.
5

(A)
Name and business address

2(B)
Description of services

X(C)
Compensation

Total number of independent contractors (including but not limited to those listed above) who received
more than $100,000 in compensation from the organization
0

I

JSA
3E1055 1.000

1237GN 2546

V 13-7.5F

Form 990 (2013)

2966050

PAGE 8

Form 990 (2013)

Part VIIIOWASP FOUNDATION, INC.
Statement of Revenue

20-0963503

Check if Schedule O contains a response or note to any line in this Part VIII

Contributions, Gifts, Grants
Program Service Revenue and Other Similar Amounts(A)
Total revenue

mmmmmmmm
mmmmmmmmm
mmmmmmmmm
mmmmmmmm
mmm
m m m m m m m m m m m m m m m m m m mI

1a

Federated campaigns

1abMembership dues

1b

mmmmmmmmmmmmmmmmmmmmmmmm(B)
Related or
exemptfunctionrevenue(C)
Unrelatedbusiness
revenue(D)
Revenue
excluded from tax
under sections
512-514229,367.

1cc

Fundraising eventsdRelated organizations

1de

Government grants (contributions)1ef

All other contributions, gifts, grants,

1f

and similar amounts not included aboveghPage 9525,214.

Noncash contributions included in lines 1a-1f: $Total. Add lines 1a-1f

754,581.

Business Code

2a

CONFERENCE INCOME

900099501,487.

b

ADVERTISING REVENUE

900099131,285.

c

TRAINING

900099282,931.

282,931.

d

WASPY AWARDS/LOCAL CHAPTERS

9000998,956.

8,956.

e

WOMEN IN APPSEC

5,118.

5,118.

fg

All other program service revenue
Total. Add lines 2a-2f

3m m m m m m mm mm mm mm mm m m m m m m m m I
m m m m m m m m m m m m m m m m m m mIm m m m m m m m m m m m m m m m m m m m m m mm mm mm II
mmmmmmmm
mmm
mm mmmmmmmmmmmmmmm
I

501,487.
131,285.

929,777.

Investment income (including dividends, interest, andother similar amounts)

2,338.

4

Income from investment of tax-exempt bond proceeds

05Royalties

06aGross rentsbLess: rental expensescdRental income or (loss)(i) Real(ii) Personal(i) Securities(ii) Other

Net rental income or (loss)

7a

Gross amount from sales ofassets other than inventoryb

Less: cost or other basis

mmmm
m m mm mm mm mm mm m m m m m m m m m m m m m m m m

2,338.

0

Other Revenue

and sales expenses

I0

mmmmmmmmmmm
mmmmmmmmmm mmmmmmmm

I0

mmmmmmmmmmm
mmmmmmmmmmmmmmmmmmm

I0

mmmmmmmmmm m ATCHm m m m m 2m m m m m m m m m m mIcdGain or (loss)
Net gain or (loss)

8a

Gross income from fundraising
events (not including $of contributions reported on line 1c).
See Part IV, line 18abc

Less: direct expensesb
Net income or (loss) from fundraising events

9a

Gross income from gaming activities.
See Part IV, line 19bcLess: direct expensesb
Net income or (loss) from gaming activities

10a
b
c

11a

Gross
sales
of
inventory,
returns and allowances

a

less

a

13,937.

13,249.
Less: cost of goods soldb
Net income or (loss) from sales of inventory
Miscellaneous Revenue
Business CodeMISCELLANEOUS INCOME

900099688.

688.

2,548.

2,548.

bcm m m m mm mm mm mm mm mm mm mm mm m m m m m m m m
m m m m m m m m m m m m m m IId

All other revenueeTotal. Add lines 11a-11d
Total revenue. See instructions

12

2,548.
1,689,932.

798,492.

V 13-7.5F

4,886.
Form 990 (2013)

JSA
3E1051 1.000

1237GN 2546

131,973.

2966050

PAGE 9OWASP FOUNDATION, INC.
Part IX Statement of Functional Expenses

20-0963503

Form 990 (2013)

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

mmmmmmmmmmmmmmmmmmmmmmmm

Do not include amounts reported on lines 6b, 7b,
8b, 9b, and 10b of Part VIII.

m
mmmmmm

(A)
Total expenses(B)
Program service
expenses(C)
Management andgeneral expenses(D)
Fundraisingexpenses

1 Grants and other assistance to governments andorganizations in the United States. See Part IV, line 210

2 Grants and other assistance to individuals in
the United States. See Part IV, line 22

0

3 Grants and other assistance to governments,organizations, and individuals outside theUnited States. See Part IV, lines 15 and 16

mmmm
mmmmmmmmm
mmmmmmmmmm

4 Benefits paid to or for members

5 Compensation of current officers, directors,
trustees, and key employees

0075,141.

22,394.

0
188,594.

162,221.

0
12,471.
20,311.

5,671.
14,218.

52,747.

6 Compensation not included above, to disqualified
persons (as defined under section 4958(f)(1)) andm m m m m m mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmm
m
mmmmmmmmm
mmmmmmm m m m m mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmm

persons described in section 4958(c)(3)(B)

7 Other salaries and wages

26,373.

8 Pension plan accruals and contributions (include section
401(k) and 403(b) employer contributions)

9 Other employee benefits
10

Payroll taxes

11

Fees for services (non-employees):a Managementb Legalc Accounting
d Lobbyinge Professional fundraising services. See Part IV, line 17
f Investment management fees

006,286.
00
05,990.
4,062.

810.
2,031.

6,286.

g Other. (If line 11g amount exceeds 10% of line 25, column(A) amount, list line 11g expenses on Schedule O.)

12

Advertising and promotion

13

Office expenses

14

Information technology

15

Royalties

16

Occupancy

17

Travel18

Payments of travel or entertainment expenses
for any federal, state, or local public officials

19

Conferences, conventions, and meetings

20

Interest

21

Payments to affiliates

22

Depreciation, depletion, and amortization

23

Insurance

24

Other

mmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmm
mmmmmmmmmmmmmmmmmmm

expenses.

Itemize

expenses

not24,786.
37,837.
12,883.
00064,009.
0
1,056,587.
003,879.
7,739.

13,417.
18,919.

11,369.
18,918.
12,883.

42,521.

21,488.

959,003.

97,584.

2,715.

776.
7,739.

101,925.
52,829.
22,490.
21,363.
12,487.
1,452,173.

5,081.

388.

coveredabove (List miscellaneous expenses in line 24e. Ifline 24e amount exceeds 10% of line 25, column(A) amount, list line 24e expenses on Schedule O.)

a CHAPTER

EXPENSESb MERCHANDISE
c PROJECT

EXPENSES

d REGISTRATIONSe All other expenses
25 Total functional expenses. Add lines 1 through 24e
26 Joint costs. Complete this line only if theorganization reported in column (B) joint costs
from a combined educational campaign andfundraising solicitation. Check here
iffollowing SOP 98-2 (ASC 958-720)

mIm m m m m m

107,006.
52,829.
22,490.
21,363.
18,266.
1,732,477.

167,592.

0JSA
3E1052 1.000

1237GN 2546

5,779.
112,712.

Form 990 (2013)

V 13-7.5F

2966050

PAGE 10OWASP FOUNDATION, INC.

20-0963503
Page 11

Form 990 (2013)

Net Assets or Fund Balances

Liabilities

AssetsPart X

Balance Sheet
Check if Schedule O contains a response or note to any line in this Part X

mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmm

1
2
3
4
5

Cash - non-interest-bearing
Savings and temporary cash investments
Pledges and grants receivable, net
Accounts receivable, net
Loans and other receivables from current and former officers, directors,
trustees, key employees, and highest compensated employees.
Complete Part II of Schedule L

6

Loans and other receivables from other disqualified persons (as defined under section
4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers
and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiaryorganizations (see instructions). Complete Part II of Schedule Lm m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm
m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm(B)
End of year

112,056.
309,870.
0194,205.

1
2
3
4

229,295.
112,327.
046,896.

0 5

0

6
7
8
9

0
0
0
142,504.

mmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmm
mmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmm

1,873. 10c
0 11
0 12
0 13
0 14
0 15
722,914. 16
191,217. 17
0 18
0 19
0 20
0 21

6,727.
00000537,749.
67,676.
0
48,564.
00

mmmmmmmmmmmmmm
mmmmmmmmmmmmmmmm

0 22
0 23
0 24

0
0
0

0 25
191,217. 26

116,363.
232,603.

531,697. 27
0 28
0 29

31,252.
273,894.
0Notes and loans receivable, net
Inventories for sale or use
Prepaid expenses and deferred charges
Land, buildings, and equipment: cost or
54,156.
10aother basis. Complete Part VI of Schedule D
47,429.
10bb Less: accumulated depreciation
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 34)
17 Accounts payable and accrued expenses
18 Grants payable
19 Deferred revenue
ATCH 320 Tax-exempt bond liabilities
21 Escrow or custodial account liability. Complete Part IV of Schedule D
22 Loans and other payables to current and former officers, directors,
trustees, key employees, highest compensated employees, anddisqualified persons. Complete Part II of Schedule L
23 Secured mortgages and notes payable to unrelated third parties
24 Unsecured notes and loans payable to unrelated third parties
25 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
26 Total liabilities. Add lines 17 through 25m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
I X
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
I
mmmmmmmmmmmmmmmm
mmmmmmmm
mmmm
m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Organizations that follow SFAS 117 (ASC 958), check here
complete lines 27 through 29, and lines 33 and 34.

Capital stock or trust principal, or current funds
Paid-in or capital surplus, or land, building, or equipment fundRetained earnings, endowment, accumulated income, or other funds
Total net assets or fund balances
Total liabilities and net assets/fund balances000104,910.

andUnrestricted net assets
Temporarily restricted net assets
Permanently restricted net assets

Organizations that do not follow SFAS 117 (ASC 958), check here
complete lines 30 through 34.

30
31
32
33
34

(A)
Beginning of year

mmmmmmmmmmmmmmmmmmmmmmmmm

7
8
9
10 a

27
28
29

mmmmmmmmmmmmmmmmmmmmm

and

30
31
32
531,697. 33
722,914. 34

305,146.
537,749.
Form 990 (2013)

JSA
3E1053 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 11

OWASP FOUNDATION, INC.

20-0963503
Page 12

Form 990 (2013)

Part XI

Reconciliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XIm m m m m m m m m m m m m m 1,689,932.
mmmmm
mmmmmmmmmmmmmmmmmmmmmmm
1,732,477.
mmmmmmmmmmmmmmmmmmmmmmm-42,545.
mmmmmmmmmmmmmmmmmmmmmmmmmm
531,697.
mmmmm
0mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm-184,006.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
0
mmmmmmmmmmmmmmmm
305,146.
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
Part XII Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII m m m m m m m m m m m m m m m m m m m
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 33, 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 in Schedule O)
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line
33, column (B))

1
2
3
4
5
6
7
8
9

10

Yes

X Accrual
Accounting method used to prepare the Form 990:
Cash
Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2 a 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 orreviewed on a separate basis, consolidated basis, or both:No

1

Separate basis

Consolidated basis

mmmmmm2a

mmmmmmmmmmmmmm

2b

Both consolidated and separate basis

b 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

X Consolidated basis

X

X

Both consolidated and separate basis

c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversightof 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 in
Schedule O.
3 a 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?
b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo therequired audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

2c

X

3a

X

3b
Form 990 (2013)

JSA
3E1054 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 12

Public Charity Status and Public Support

SCHEDULE A(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

I

OMB No. 1545-0047

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.

À¾µ·

Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

Open to Public
Inspection

I

Name of the organization

Employer identification number

OWASP FOUNDATION, INC.
20-0963503
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
Part IThe organization is not a private foundation because it is: (For lines 1 through 11, 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.)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter thehospital's name, city, and state:5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
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.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9 X An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and grossreceipts 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.)
10
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
11
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the
purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section
509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.
aType Ib
Type IIc
Type III-Functionally integrateddType III-Non-functionally integratede
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons
other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supportingorganization, check this box
gSince August 17, 2006, has the organization accepted any gift or contribution from any of thefollowing persons?
Yes No(i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and11g(i)(iii) below, the governing body of the supported organization?
11g(ii)(ii) A family member of a person described in (i) above?
11g(iii)(iii) A 35% controlled entity of a person described in (i) or (ii) above?
h
Provide the following information about the supported organization(s).

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm(i) Name of supported
organization(ii) EIN(iii) Type of organization(described on lines 1-9
above or IRC section(see instructions))(iv) Is theorganization incol. (i) listed inyour governing
document?

YesNo(v) Did you notify(vi) Is thethe organization
organization inin col. (i) of your col. (i) organizedsupport?
in the U.S.?

Yes

No

Yes

(vii) Amount of monetary
support

No

(A)
(B)
(C)
(D)
(E)

Total
For Paperwork Reduction Act Notice, see the Instructions forForm 990 or 990-EZ.

Schedule A (Form 990 or 990-EZ) 2013

JSA
3E1210 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 13

OWASP FOUNDATION, INC.

20-0963503
Page 2

Schedule A (Form 990 or 990-EZ) 2013

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify underPart 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)I

1

Gifts,
grants,contributions,andmembership fees received. (Do notinclude any "unusual grants.")2

Tax
revenues
leviedfortheorganization's benefit and either paid
to or expended on its behalf

3

The value of services or facilities
furnished by a governmental unit to theorganization without charge

4

Total. Add lines 1 through 3

5

The portion of total contributions by
eachperson(otherthanagovernmental
unitor
publicly
supported organization) included online 1 that exceeds 2% of the amountshown on line 11, column (f)Public support. Subtract line 5 from line 4.

6(a) 2009(b) 2010(c) 2011(d) 2012(e) 2013(f) Total(a) 2009(b) 2010(c) 2011(d) 2012(e) 2013(f) Total

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Section B. Total Supportm m m m m m m m Im m

Calendar year (or fiscal year beginning in)

7
8

Amounts from line 4
Gross income from interest, dividends,
payments received on securities loans,rents, royalties and income from similarsources

mmmmmmmmmmmmmmmmm

9

Net income from unrelated businessactivities, whether or not the businessis regularly carried on

10

Other income. Do not include gain orloss from the sale of capital assets(Explain in Part IV.)

mmmmmmmmmm

mmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI
Section C. Computation of Public Support Percentage
mmmmmmmm
mmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmI
mmmmmmmmmmmmmmmmmI
11
12
13

Total support. Add lines 7 through 1012Gross receipts from related activities, etc. (see instructions)First five 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

14
14 Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
15
15 Public support percentage from 2012 Schedule A, Part II, line 14
16a 33 1/3 % support test - 2013. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, checkthis box and stop here. The organization qualifies as a publicly supported organizationb 33 1/3 % support test - 2012. 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 - 2013. 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 inPart IV how the organization meets the "facts-and-circumstances” test. The organization qualifies as a publicly supported
organization
b 10%-facts-and-circumstances test - 2012. 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 IV how the organization 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%%

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI
Schedule A (Form 990 or 990-EZ) 2013

JSA
3E1220 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 14

OWASP FOUNDATION, INC.

20-0963503
Page 3

Schedule A (Form 990 or 990-EZ) 2013

Support Schedule for Organizations Described in Section 509(a)(2)(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II.
If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Part III

Calendar year (or fiscal year beginning in)
1

I

received. (Do not include any "unusual grants.")2(a) 2009(b) 2010(c) 2011(d) 2012(e) 2013(f) Total

Gifts, grants, contributions, and membership fees

131,664.

194,374.

226,417.

226,885.

754,581.

1,533,921.

457,751.

682,493.

628,139.

770,033.

784,418.

3,322,834.

Gross receipts from admissions, merchandise
sold

or

services

performed,orfacilities

furnished in any activity that is related to theorganization's tax-exempt purpose3

mmmmmmm

Gross receipts from activities that are not an
unrelated trade or business under section 513

4

Taxrevenues

levied

for

0

the

organization's benefit and either paid5

to or expended on its behalf

mmmmmmm

The

or

value

of

services0

facilities

furnished by a governmental unit to theorganization without charge
6

Total. Add lines 1 through 5

mmmmmmmmmmmmmmmmmm

0589,415.

876,867.

854,556.

996,918.

1,538,999.

4,856,755.

7 a Amounts included on lines 1, 2, and 3
received from disqualified personsb Amounts included on lines 2 and 30receivedfromother thandisqualified
persons that exceed the greater of $5,000
or 1% of the amount on line 13 for the year

mmmmmmmmmmm
mmmmmmmmmmmmmmmmm
Section B. Total Supportm m m m m m m m m m Im

0c Add lines 7a and 7b
8 Public support (Subtract line 7c from0line 6.)

Calendar year (or fiscal year beginning in)

9 Amounts from line 6
10 a Gross income from interest, dividends,
payments received on securities loans,rents, royalties and income from similarsources

mmmmmmmmmmmmmmmmm

4,856,755.

(a) 2009(b) 2010(c) 2011(d) 2012(e) 2013(f) Total

589,415.

876,867.

854,556.

996,918.

1,538,999.

4,856,755.

983.

266.

228.

210.

2,338.

4,025.

983.

266.

228.

210.

2,338.

4,025.

b Unrelated business taxable income (lesssection 511

taxes) from businesses

mmmmmmmmmmmmmmm

acquired after June 30, 1975c Add lines 10a and 10b
110

Net income from unrelated businessactivities not included in line 10b,whether or not the business is regularly
carried on
Other income. Do not include gain orloss from the sale of capital assets(Explain in Part IV.)

mmmmmmmmmmmmmmm

12

mmmmmmmmmmm
mmmmmmmmmmmmmmmm

0

1,865.

16,622.

18,487.

1,557,959.

4,879,267.

13

Total support. (Add lines 9, 10c, 11,

14First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)and 12.)organization, check this box and stop here

590,398.

878,998.

854,784.

997,128.

m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI
99.54
m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm

Section C. Computation of Public Support Percentage
15

Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))

15

16

Public support percentage from 2012 Schedule A, Part III, line 15

16

%
%

Section D. Computation of Investment Income Percentage

mmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm

17

Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))

17

.08 %

18

Investment income percentage from 2012 Schedule A, Part III, line 1718%

19 a 33 1/3 % support tests - 2013. 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 organizationb 33 1/3 % support tests - 2012. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3 %, and20line 18 is not more than 33 1/3 %, check this box and stop here. The organization qualifies as a publicly supported organization
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions

JSA
3E1221 1.000

1237GN 2546

I X
I
I

Schedule A (Form 990 or 990-EZ) 2013

V 13-7.5F

2966050

PAGE 15

OWASP FOUNDATION, INC.

20-0963503
Page 4

Schedule A (Form 990 or 990-EZ) 2013

Part IV

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b;
and Part III, line 12. Also complete this part for any additional information. (See instructions).

PART III, SECTION B, LINE 12
OTHER INCOME:
2010
MISCELLANEOUS INCOME$ 1,8652013
WASPY AWARDS$ 8,956WOMEN IN APPSEC$ 5,118MISCELLANEOUS INCOME$ 2,548--------------------------------$16,622

Schedule A (Form 990 or 990-EZ) 2013

JSA
3E1225 2.000

1237GN 2546

V 13-7.5F

2966050

PAGE 16

Schedule B(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0047

Schedule of Contributors

I

I

Attach to Form 990, Form 990-EZ, or Form 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

Name of the organization

À¾µ·

Employer identification number

OWASP FOUNDATION, INC.
20-0963503
Organization type (check one):
Filers of:Section:Form 990 or 990-EZX

501(c)( 3) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation
527 political organization
Form 990-PF

501(c)(3) exempt private foundation
4947(a)(1) nonexempt charitable trust treated as a private foundation
501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See
instructions.
General RuleX

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money orproperty) from any one contributor. Complete Parts I and II.

Special Rules

For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33 1/3 % support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of
the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1.
Complete Parts I and II.
For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 for use exclusively for religious, charitable, scientific, literary,or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did
not total to more than $1,000. If this box is checked, enter here the total contributions that were received during theyear for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule
applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or
more during the year$

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer "No" on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its
Form 990-PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF.

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1251 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 17

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

1$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

2$

6,375.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

3$

20,470.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

4$5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

5$

11,000.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

6$

15,945.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 18

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

7$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

8$

7,500.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

9$8,750.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

10$

14,945.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

11$

15,470.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

12$

14,945.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 19

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

13$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

14$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

15$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

16$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

17$

21,807.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

18$

6,375.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 20

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

19$

7,500.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

20$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

21$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

22$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

23$

11,375.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

24$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 21

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

25$

8,875.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

26$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

27$

14,945.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

28$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

29$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions30$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 22

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

31$

11,700.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

32$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

33$

11,375.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

34$

8,350.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

35$

16,375.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

36$

31,475.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 23

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

37$

7,500.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

38$

11,375.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

39$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions40$

7,500.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

41$

11,700.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

42$

7,500.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 24

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

43$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

44$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

45$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

46$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

47$

10,000.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

48$

16,445.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 25

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

49$

10,000.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

50$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

51$

15,000.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

52$

7,500.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

53$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

54$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 26

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

55$

29,905.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

56$

10,000.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

57$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

58$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

59$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

60$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 27

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

61$

15,000.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

62$

12,625.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

63$

18,850.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

64$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

65$

13,875.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

66$

10,000.

(d)Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 28

Page 2

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

OWASP FOUNDATION, INC.

Employer identification number

20-0963503
Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

67$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

68$

9,475.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

69$

5,000.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

70$

33,685.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions

71$

7,500.

(d)
Type of contribution
PersonPayroll
NoncashX(Complete Part II for
noncash contributions.)

(a)
No.

(b)
Name, address, and ZIP + 4(c)Total contributions(d)Type of contribution
PersonPayroll
Noncash$(Complete Part II for
noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1253 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 29

Page 3

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization

Employer identification number

OWASP FOUNDATION, INC.

20-0963503
Part II

Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.

(a) No.
fromPart I(b)
Description of noncash property given(c)
FMV (or estimate)(see instructions)(d)Date received(c)
FMV (or estimate)(see instructions)(d)Date received(c)
FMV (or estimate)(see instructions)(d)Date received(c)
FMV (or estimate)(see instructions)(d)Date received(c)
FMV (or estimate)(see instructions)(d)Date received(c)
FMV (or estimate)(see instructions)(d)Date received$(a) No.
fromPart I(b)
Description of noncash property given$(a) No.
fromPart I(b)
Description of noncash property given$(a) No.
fromPart I(b)
Description of noncash property given$(a) No.
fromPart I(b)
Description of noncash property given$(a) No.
fromPart I(b)
Description of noncash property given$
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1254 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 30

Page 4

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Name of organization OWASPPart III

Employer identification number

FOUNDATION, INC.

20-0963503
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $Use duplicate copies of Part III if additional space is needed.

I(a) No.
fromPart I(b) Purpose of gift(c) Use of gift(d) Description of how gift is held(e) Transfer of gift
Transferee's name, address, and ZIP + 4(a) No.
fromPart I(b) Purpose of gift

Relationship of transferor to transferee(c) Use of gift(d) Description of how gift is held(e) Transfer of gift
Transferee's name, address, and ZIP + 4(a) No.
fromPart I(b) Purpose of gift

Relationship of transferor to transferee(c) Use of gift(d) Description of how gift is held(e) Transfer of gift
Transferee's name, address, and ZIP + 4(a) No.
fromPart I(b) Purpose of gift

Relationship of transferor to transferee(c) Use of gift(d) Description of how gift is held(e) Transfer of gift
Transferee's name, address, and ZIP + 4

Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

JSA
3E1255 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 31SCHEDULE D(Form 990)
Department of the Treasury
Internal Revenue Service
Name of the organizationOMB No. 1545-0047

Supplemental Financial Statements

I

I

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.

À¾µ·Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

Open to Public
Inspection

I

Employer identification number

OWASP FOUNDATION, INC.
20-0963503
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.
Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds

mmmmmmmmmmm
mmmm
mmmmmmmmmmmmmmmmm(b) Funds and other accounts

Total number at end of year
Aggregate contributions to (during year)
Aggregate 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?
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?

1
2
3
4
5
6

mmmmmmmmmmm

Yes

No

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Yes

No

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Part II

Purpose(s) of conservation easements held by the organization (check all that apply).
Preservation of land for public use (e.g., recreation or education)
Preservation of an historically important land area
Protection of natural habitat
Preservation of a certified historic structure
Preservation of open spaceComplete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation
easement on the last day of the tax year.

1

2

mmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Held at the End of the Tax Year6

2aTotal number of conservation easements
2b
Total acreage restricted by conservation easements
2c
Number of conservation easements on a certified historic structure included in (a)Number of conservation easements included in (c) acquired after 8/17/06, and not on a2dhistoric structure listed in the National Register
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during thetax 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
No
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year

7

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year

8

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.

a
b
c
d
3

I

4
5

I
I

I
mmmmmmmmmmmmmmmmmmmmmmm$

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

9Part III
1a
b

2
a
b

No

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (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.
If the organization elected, as permitted under SFAS 116 (ASC 958), 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 the following amounts relating to these items:(i) Revenues included in Form 990, Part VIII, line 1$(ii) Assets included in Form 990, Part X$
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide thefollowing amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
Revenues included in Form 990, Part VIII, line 1$
Assets included in Form 990, Part X$

mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m IIm m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm II

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule D (Form 990) 2013

JSA
3E1268 2.000

1237GN 2546

V 13-7.5F

2966050

PAGE 32

OWASP FOUNDATION, INC.

20-0963503
Page 2

Schedule D (Form 990) 2013

Part III3

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its
collection items (check all that apply):

Public exhibition
Loan or exchange programsadScholarly research
Other
b
e
Preservation for future generationsc
4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in PartXIII.
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?
YesNo

mmmmmmPart IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9,or reported an amount on Form 990, Part X, line 21.

1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets notincluded on Form 990, Part X?
b If "Yes," explain the arrangement in Part XIII and complete the following table:
Amountc Beginning balance
1cd Additions during the year
1de Distributions during the year
1ef Ending balance
1f
2a Did the organization include an amount on Form 990, Part X, line 21?
b If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m mm mm mm mm m m m m m

Part V

Yes

No

Yes

No

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

mmmm
mmmmmmmmmmm
mmmmmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmm
mmmmmmmm(a) Current year(b) Prior year(c) Two years back(d) Three years back(e) Four years back1a Beginning of year balanceb Contributionsc Net investment earnings, gains,and losses
d Grants or scholarships
e Other expenditures for facilities
and programsf Administrative expenses
g End of year balance2abc

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
Board designated or quasi-endowment%
Permanent endowment%
Temporarily restricted endowment%
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a Are there endowment funds not in the possession of the organization that are held and administered for theorganization by:(i) unrelated organizations(ii) related organizations
b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R?
4 Describe in Part XIII the intended uses of the organization's endowment funds.

I

I

I

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm

Part VI

Yes

No

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

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property

mmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmm
mmmmmmmmmm
mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmm(a) Cost or other basis(b) Cost or other basis(c) Accumulated(investment)(other)depreciation

1a Landb Buildingsc Leasehold improvements
d Equipment
24,156.
e Other
30,000.
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)

17,429.
30,000.

mmmmmmI(d) Book value

6,727.
6,727.
Schedule D (Form 990) 2013

JSA
3E1269 2.000

1237GN 2546

V 13-7.5F

2966050

PAGE 33

OWASP FOUNDATION, INC.

20-0963503
Page 3

Schedule D (Form 990) 2013

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" to 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

mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmm(1) Financial derivatives(2) Closely-held equity interests(3) Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIIII

Investments - Program Related.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.)

Part IX(c) Method of valuation:
Cost or end-of-year market value(b) Book value(c) Method of valuation:
Cost or end-of-year market value

I

Other Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description

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

Part X

mmmmmmmmmmmmmmmmmmmmmmmmmm I

Other Liabilities.
Complete if the organization answered "Yes" to Form 990, Part IV, line 11e or 11f. See Form 990, Part X,
line 25.
(a) Description of liability

1.

(b) Book value(1) Federal income taxes(2) DUE TO OWASP EU
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.)(b) Book value

116,363.

I

116,363.

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 FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
JSA
3E1270 1.000

1237GN 2546

X

Schedule D (Form 990) 2013

V 13-7.5F

2966050

PAGE 34

OWASP FOUNDATION, INC.

20-0963503
Page 4

Schedule D (Form 990) 2013

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

a
b
c
d
e
3
4
a
b
c
5

mmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

2e
3

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm

4c
5Total 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 on investments
Donated services and use of facilities
Recoveries of prior year grants
Other (Describe in Part XIII.)
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
Other (Describe in Part XIII.)
Add lines 4a and 4b
Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)

Part XII
1
2

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

2a
2b
2c
2d

4a
4b

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

mmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmm
m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm

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
Prior year adjustments
Other losses
Other (Describe in Part XIII.)
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
Other (Describe in Part XIII.)
Add lines 4a and 4b
Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)

Part XIII

1

1

2a
2b
2c
2d

2e
3

4a
4b

4c
5

Supplemental Information.

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.

SEE PAGE 5

Schedule D (Form 990) 2013

JSA
3E1271 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 35

OWASP FOUNDATION, INC.
Supplemental Information (continued)

20-0963503

Schedule D (Form 990) 2013

Part XIII

Page 5PART X, LINE 2
FINANCIAL STATEMENT FOOTNOTE FOR UNCERTAIN TAX POSITIONS UNDER FIN 48(ASC 740):
THE FOUNDATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCEWITH ASC TOPIC INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR
UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND
MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENT REGARDING A
TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE
FOUNDATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICHQUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL
STATEMENTS AT DECEMBER 31, 2013.

Schedule D (Form 990) 2013

JSA
3E1226 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 36SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Name of the organization

Statement of Activities Outside the United StatesI
I

OMB No. 1545-0047

Complete if the organization answered "Yes" on Form 990, Part IV, line 14b, 15, or 16.
Attach to Form 990.
See separate instructions.
Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.

I

I

À¾µ·
Open to Public
Inspection

Employer identification number

20-0963503
OWASP FOUNDATION, INC.
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on
Form 990, Part IV, line 14b.
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and otherassistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the
grants or assistance?

1

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Yes

No

2

For grantmakers. Describe in Part V the organization's procedures for monitoring the use of its grants and otherassistance outside the United States.

3

Activities per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)(a) Region(b) Number ofoffices in theregion(c) Number of
employees,
agents, andindependent
contractors
in region(d) Activities conducted inregion (by type) (e.g.,fundraising, program services,
investments,
grants to recipientslocated in the region)(e) If activity listed in (d) is
a program service,describe specific type ofservice(s) in region(f) Total
expenditures forand investments
in region(1) EUROPE

PROGRAM SERVICESCONFERENCES

83,235.

(2) EAST ASIA AND THE PACIFICPROGRAM SERVICESCONFERENCES

72,137.

(3) SOUTH AMERICA

PROGRAM SERVICESCONFERENCES

17,186.

(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
3a
b
c

mmmmmmmmmmm
mmmmmmm

Sub-total
Total
from
continuation
sheets to Part I
Totals (add lines 3a and 3b)

172,558.

172,558.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule F (Form 990) 2013

JSA
3E1274 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 37

OWASP FOUNDATION, INC.

20-0963503
Page 2

Schedule F (Form 990) 2013

Part II
1

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990,
Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name oforganization(b) IRS code
section and EIN(if applicable)(c) Region(d) Purpose of
grant(e) Amount ofcash grant(f) Manner ofcash
disbursement(g) Amount of
non-cashassistance(h) Descriptionof non-cashassistance(i) Method ofvaluation(book, FMV,
appraisal,other)

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
2
3

Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt
by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter
Enter total number of other organizations or entitiesm m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm II

Schedule F (Form 990) 2013

JSA
3E1275 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 38

OWASP FOUNDATION, INC.

20-0963503
Page 3

Schedule F (Form 990) 2013

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance(b) Region(c) Number ofrecipients(d) Amount ofcash grant(e) Manner ofcash
disbursement(f) Amount of
non-cashassistance(g) Descriptionof non-cashassistance(h) Method ofvaluation(book, FMV,
appraisal,other)

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
Schedule F (Form 990) 2013

JSA
3E1276 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 39

OWASP FOUNDATION, INC.

20-0963503
Page 4

Schedule F (Form 990) 2013

Part IV
1

Foreign Forms

Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"
the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign
Corporation (see Instructions for Form 926)

Yes

X

No

Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization
may be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts andReceipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a
U.S. Owner (see Instructions for Forms 3520 and 3520-A)

Yes

X

No

Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes,"
the organization may be required to file Form 5471, Information Return of U.S. Persons With Respect To
Certain Foreign Corporations. (see Instructions for Form 5471)

Yes

X

No

Was the organization a direct or indirect shareholder of a passive foreign investment company or aqualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621,
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing
Fund. (see Instructions for Form 8621)

Yes

X

No

Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes,"
the organization may be required to file Form 8865, Return of U.S. Persons With Respect To Certain
Foreign Partnerships. (see Instructions for Form 8865)

Yes

X

No

Did the organization have any operations in or related to any boycotting countries during the tax year? If"Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions
for Form 5713)

Yes

X

No

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

2

mmmmmmmmmmmmmmmmmmmmmmm

3

mmmmmmmmmmmmmmmmmmmmm

4

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

5

mmmmmmmmmmmmmmmmmmmmmmmmm

6

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm

Schedule F (Form 990) 2013

JSA
3E1277 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 40OWASP FOUNDATION, INC.

20-0963503
Page 5

Schedule F (Form 990) 2013

Part V

Supplemental Information
Complete this part to provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f)(accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III(accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part toprovide any additional information (see instructions).

PART I, LINE 3, COLUMN (F)THE ACCRUAL METHOD OF ACCOUNTING WAS USED.

Schedule F (Form 990) 2013

JSA
3E1502 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 41SCHEDULE O(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.

Name of the organizationI

OMB No. 1545-0047

À¾µ·Open to Public
Inspection

Employer identification number

OWASP FOUNDATION, INC.

20-0963503

PART VI, LINE 4
SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS
THE BYLAWS WERE AMENDED TO REFLECT THE ADOPTION OF A WHISTLE BLOWER AND
ANTI-RETALIATION POLICY AND ALSO THE ADOPTION OF AN ANTI-HARASSMENT
POLICY.

PART VI, LINE 11B
THE ORGANIZATION'S ACCOUNTING DEPARTMENT WORKED CLOSELY WITH THE OUTSIDEACCOUNTING FIRM IT ENGAGED TO PREPARE THE FORM 990. THE FINAL DRAFT OF
THE FORM 990 WAS REVIEWED BY THE INTERIM EXECUTIVE DIRECTOR. THE OUTSIDECPA FIRM PROVIDED AN OVERVIEW DOCUMENT FOR THE BOARD'S REVIEW OF THE FORM
990. THE INTERIM EXECUTIVE DIRECTOR REVIEWED THE FORM 990 WITH THE OWASPBOARD OF DIRECTORS PRIOR TO THE FILING THE RETURN WITH THE INTERNALREVENUE SERVICE. THE FORM 990 HAS BEEN PUBLISHED TO THE OWASP WEBSITE.

PART VI, LINE 12C
THE OWASP BOARD OF DIRECTORS IS CHARGED WITH MONITORING PROPOSED ORONGOING 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 COMPLY WITH THE POLICY.

PRIOR TO ANY VOTE OF THE BOARD

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Schedule O (Form 990 or 990-EZ) (2013)

JSA
3E1227 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 42

Page 2

Schedule O (Form 990 or 990-EZ) 2013
Name of the organization

Employer identification number

OWASP FOUNDATION, INC.

20-0963503

OF DIRECTORS, A CONFLICT OF INTEREST STATEMENT IS REQUIRED BY ANY BOARD
MEMBER WHO IS AWARE OF ANY POTENTIAL CONFLICTS OF INTEREST TO ENSURE THATALL PARTIES ARE AWARE OF ANY SUCH CONFLICTS. ANY CONFLICT SHALL BEDISCLOSED TO THE BOARD OF DIRECTORS BY THE PERSON CONCERNED. WHEN ANY
CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE
BOARD OF DIRECTORS, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION
OF THE BOARD OF DIRECTORS OR ITS APPROPRIATE COMMITTEE AND SUCH PERSONSHALL NOT VOTE ON THE MATTER; PROVIDED HOWEVER, ANY DIRECTOR DISCLOSING A
POSSIBLE CONFLICT OF INTEREST MAY BE COUNTED IN DETERMINING THE PRESENCE
OF A QUORUM AT A MEETING OF THE BOARD OF DIRECTORS OR A COMMITTEE
THEREOF. THE PERSON HAVING THE CONFLICT SHALL NOT PARTICIPATE IN THE
DECISION REGARDING THE MATTER UNDER CONSIDERATION.

PART VI, 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
ITS WEBSITE AND THEY ARE AVAILABLE FOR PUBLIC ACCESS.
ATTACHMENT 1
FORM 990, PART III - PROGRAM SERVICE, LINE 4A
THE OWASP FOUNDATION IS A NONPROFIT ORGANIZATION THAT SPANS OVER
100 COUNTRIES GLOBALLY. WITH A COMMUNITY OF 42,000+ WE ARE THE
LARGEST APPLICATION SECURITY COMMUNITY IN THE WORLD. THISORGANIZATION IS ENTIRELY FUNDED THROUGH THE GENEROUS DONATIONS OFOUR SUPPORTERS, CORPORATE AND INDIVIDUAL MEMBERS, AND THE PROCEEDSOF OUR CONFERENCE EVENTS.

Schedule O (Form 990 or 990-EZ) 2013

JSA
3E1228 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 43

Page 2

Schedule O (Form 990 or 990-EZ) 2013
Name of the organization

Employer identification number

OWASP FOUNDATION, INC.

20-0963503
ATTACHMENT 1 (CONT'D)

OVER THE PAST YEAR OWASP HAS GROWN TO 200+ ACTIVE CHAPTERS
WORLDWIDE. WE'VE REACHED NEARLY 4,000 DEVELOPERS AND SECURITY
PROFESSIONALS THROUGH OUR GLOBAL APPLICATION SECURITY CONFERENCES.
ADDITIONALLY, WE'VE MADE TREMENDOUS STRIDES IN OUR OVER 150 OPEN
SOURCE PROJECTS AND TECHNICAL MATERIALS.
PROMINENT OWASP PROJECTS THAT GREW IN 2013 INCLUDE THE SECURITY
CHEAT SHEETS, ZED ATTACK PROXY (ZAP), CISO SECURITY GUIDE,APPSENSOR, XENOTIX XSS EXPLOITATION FRAMEWORK, OWASP SECURITY
PRINCIPLES, THE OWASP TOP TEN 2013 EDITION, OWASP TOP TEN SECURITYCONTROLS, AND MANY MORE.
OWASP OPERATES THROUGH THE DONATION OF TIME, RESOURCES AND
MATERIAL FROM SECURITY EXPERTS AROUND THE WORLD.
THE CHALLENGES AND IMPORTANCE OF APPLICATION SECURITY HAVE NEVER
BEEN GREATER. AS THE LINES BETWEEN THE PHYSICAL WORLD AND THE
ONLINE WORLD CONTINUE TO MERGE WE ARE INCREASINGLY LIVING MORE OF
OUR LIVES THROUGH THE CAPABILITIES AND POWER OF APPLICATIONS. THE
VERY SYSTEMS THAT CAN EMPOWER AN AMAZING WORLD ARE ALSO A SOURCEFOR FRAUD, MALICIOUS ACTIVITY, THEFT OF PERSONAL DATA AND MORE.
THE EFFORTS PUT FORTH BY OWASP AND OUR CONTRIBUTORS REPRESENT THE
PATH FORWARD TO AN INTERNET WHERE APPLICATIONS ARE SECURE, TRUSTEDAND RESILIENT TO ATTACKS.
THROUGH THIS COMMUNITY WE WILL CONTINUE TO PROVIDE TOOLS,RESOURCES AND EDUCATION THAT ARE FREE AND OPEN IN SUPPORT OF OURMISSION OF IMPROVING APPLICATION SECURITY FOR EVERYONE.
COMMUNITY OUTREACH AND INTERNATIONAL EDUCATION - OVER THE PAST

Schedule O (Form 990 or 990-EZ) 2013

JSA
3E1228 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 44

Page 2

Schedule O (Form 990 or 990-EZ) 2013
Name of the organization

Employer identification number

OWASP FOUNDATION, INC.

20-0963503
ATTACHMENT 1 (CONT'D)

YEAR OWASP HAS GROWN TO 200+ ACTIVE CHAPTERS WORLDWIDE.

OUR

CHAPTERS INCLUDE 12 IN INDIA, 12 IN AFRICA, 16 IN MIDDLE EAST, 19
IN THE ASIA PACIFIC REGION, 22 IN LATIN AMERICA, 49 IN EUROPE AND
72 CHAPTERS IN THE UNITED STATES. WE'VE REACHED NEARLY 4,000
DEVELOPERS AND SECURITY PROFESSIONALS THROUGH OUR COMMUNITYGLOBAL APPLICATION SECURITY CONFERENCES THAT PROVIDE TRAINING AND
SIGNIFICANT HANDS-ON EXPERIENCE WITH OUR OPEN SOURCE PROJECTS.
ONE OF THE STRENGTHS OF OUR ORGANIZATION IS THE DIVERSITY OF OURCOMMUNITY-INDUSTRIES, CULTURES, AND INDIVIDUAL MISSIONS. THE
FOUNDATION STRIVES TO CONVENE THIS DIVERSE KNOWLEDGE, PROVIDINGOPPORTUNITIES FOR COLLABORATION, EDUCATION, AND PROBLEM SOLVING.
GLOBAL APPSEC CONFERENCES ARE OUR FLAGSHIP GATHERINGS. EACH YEAR,TEAMS OF VOLUNTEERS WORK TO DEVELOP MULTI DAY EVENTS. DYNAMIC
SPEAKERS, WORLD RENOWNED TRAINERS, INDUSTRY LEADERS, AND RESEARCHPIONEERS GATHER TO SHARE INFORMATION.
IN ADDITION TO THE GLOBAL CONFERENCES, 41 DIFFERENT LOCAL TEAMSWORKED TO BRING THE MISSION AND VISION OF OWASP TO THEIR CITIES.
LATAM AND EUROPE TOUR - THE TOUR EVENTS ARE COORDINATED LOCALLYWITH HIGH LEVEL LOGISTICAL SUPPORT FROM A SMALL CORE PLANNING TEAMAND OWASP OPERATIONS. THESE EVENTS ARE FUNDED BY LOCALSPONSORSHIPS, TRAINING REVENUE, AND SUPPORT FROM THE FOUNDATION.
THE PURPOSE OF THESE TOURS IS 100% OUTREACH.
IN THE SPRING OF 2013, OWASP SUPPORTED A MASSIVE OUTREACH EVENT IN
THE LATAM REGION. IN 17 DAYS, TRAINING AND A ONE DAY EVENT WASHELD IN 9 DIFFERENT COUNTRIES. THE EVENT REACHED OVER 1200

Schedule O (Form 990 or 990-EZ) 2013

JSA
3E1228 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 45

Page 2

Schedule O (Form 990 or 990-EZ) 2013
Name of the organization

Employer identification number

OWASP FOUNDATION, INC.

20-0963503
ATTACHMENT 1 (CONT'D)

INDIVIDUALS FROM OVER 350 DIFFERENT PROVINCES.
THE SUMMER OF 2013 WAS THE SEASON FOR THE EUROPE TOUR. THE
EUROPEAN TOUR FOLLOWED 14 CITIES IN IN 30 DAYS.
OWASP GHANA - OWASP SUPPORTED THE NEWLY CREATED CHAPTER IN GHANA
AS THEY BROUGHT SOFTWARE SECURITY AWARENESS TO AFRICA. THE EVENTWAS THE FIRST OWASP SUPPORTED EVENT IN THE REGION. THE EVENT WAS
COVERED BY NATIONAL MEDIA WHO BROADCASTED THE CRITICAL NEED FORCYBER SECURITY TO A REGION THAT IS WORKING TO CATCH UP TOTECHNOLOGY. FOLLOWING THIS EVENT IN GHANA, THREE NEW CHAPTERS WERE
CREATED IN AFRICA.
COVERED BY NATIONAL MEDIA WHO BROADCASTED THE CRITICAL NEED FORCYBER SECURITY TO A REGION THAT IS WORKING TO CATCH UP TOTECHNOLOGY. FOLLOWING THIS EVENT IN GHANA, THREE NEW CHAPTERS WERE
CREATED IN AFRICA.

ATTACHMENT 2
FORM 990, PART VIII - GROSS SALES AND COST OF GOODS SOLDGROSS SALES LESS RETURNS AND ALLOWANCES ........................

13,937.

INVENTORY AT BEGINNING OF YEAR .................................
PURCHASES ......................................................
SALARIES AND WAGES .............................................
OTHER COSTS ....................................................
SUBTOTAL .......................................................
MINUS ENDING INVENTORY .........................................
COST OF GOODS SOLD .............................................

13,249.

Schedule O (Form 990 or 990-EZ) 2013

JSA
3E1228 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 46

Page 2

Schedule O (Form 990 or 990-EZ) 2013
Name of the organization

Employer identification number

OWASP FOUNDATION, INC.

20-0963503
ATTACHMENT 3

FORM 990, PART X - DEFERRED REVENUEENDINGBOOK VALUEDESCRIPTIONDEFERRED REVENUE

48,564.
TOTALS

48,564.

Schedule O (Form 990 or 990-EZ) 2013

JSA
3E1228 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 47

OWASP FOUNDATION, INC.
SCHEDULE R(Form 990)

II

20-0963503

À¾µ·Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.

Department of the Treasury
Internal Revenue Service

I

Attach to Form 990.

I

See separate instructions.

Open to Public
Inspection

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

Name of the organization

Employer identification number

OWASP FOUNDATION, INC.
Part IOMB No. 1545-0047

Related Organizations and Unrelated Partnerships

20-0963503

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)Name, address, and EIN (if applicable) of disregarded entity(b)Primary activity(c)Legal domicile (stateor foreign country)(d)Total income(e)End-of-year assets(f)Direct controlling
entity

(1)
(2)
(3)
(4)
(5)
(6)

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had
one or more related tax-exempt organizations during the tax year.
(a)Name, address, and EIN of related organization(b)
Primary activity(c)Legal domicile (stateor foreign country)(d)Exempt Code section(e)Public charity status(if section 501(c)(3))(f)
Direct controlling
entity(g)
Section 512(b)(13)
controlled
entity?

Yes

No(1) OWASP EUROPE VZWLEINSTRAAT 104A B-9660

OPBRAKEL,BE

SUPPORT OWASP BE

501(C)(3)9

OWASP FDN.

X

(2)
(3)
(4)
(5)
(6)
(7)
For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule R (Form 990) 2013

JSA
3E1307 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 48

OWASP FOUNDATION, INC.

20-0963503
Page 2

Schedule R (Form 990) 2013

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34
because it had one or more related organizations treated as a partnership during the tax year.

Part III(a)
Name, address, and EIN of
related organization(b)
Primary activity

(c)
Legal
domicile(state orforeigncountry)(d)Direct controlling
entity(e)
Predominant
income (related,unrelated,excluded fromtax under
sections 512-514)(f)
Share of total
income(g)
Share of end-ofyear assets(h)Disproportionate
allocations?

Yes No(i)
Code V-UBI
amount in box 20
of Schedule K-1(Form 1065)

(j)

(k)
Percentage
ownership

General ormanaging
partner?

Yes No

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV,line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

Part IV(a)
Name, address, and EIN of related organization(b)
Primary activity(c)Legal domicile(state or foreigncountry)(d)Direct controlling
entity(e)Type of entity(C corp, S corp, or
trust)(f)
Share of total
income(g)
Share ofend-of-year assets

(h)

(i)

Percentage
ownership

Section
512(b)(13)
controlled
entity?

Yes No

(1)
(2)
(3)
(4)
(5)
(6)
(7)
Schedule R (Form 990) 2013

JSA
3E1308 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 49

OWASP FOUNDATION, INC.

20-0963503
Page 3

Schedule R (Form 990) 2013

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
1
During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity
b Gift, grant, or capital contribution to related organization(s)c Gift, grant, or capital contribution from related organization(s)d Loans or loan guarantees to or for related organization(s)e Loans or loan guarantees by related organization(s)Yes

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm
m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm

No

1a
1b
1c
1d
1e

X
X
X
X
X

f
g
h
i
j

Dividends from related organization(s)Sale of assets to related organization(s)Purchase of assets from related organization(s)Exchange of assets with related organization(s)Lease of facilities, equipment, or other assets to related organization(s)

1f
1g
1h
1i
1j

X
X
X
X
X

k
l
m
n
o

Lease of facilities, equipment, or other assets from related organization(s)Performance of services or membership or fundraising solicitations for related organization(s)Performance of services or membership or fundraising solicitations by related organization(s)Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)Sharing of paid employees with related organization(s)

1k
1l
1m
1n
1o

X
X
X
X
X

p
q

Reimbursement paid to related organization(s) for expenses
Reimbursement paid by related organization(s) for expenses

1p
1q

r
s

Other transfer of cash or property to related organization(s)1rOther transfer of cash or property from related organization(s)1sIf the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

2(a)Name of related organization(b)
Transaction
type (a-s)(c)
Amount involved

X
X
X
X

(d)
Method of determining
amount involved

(1)
(2)
(3)
(4)
(5)
(6)
Schedule R (Form 990) 2013

JSA
3E1309 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 50

OWASP FOUNDATION, INC.

20-0963503
Page 4

Schedule R (Form 990) 2013

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets
or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)Name, address, and EIN of entity(b)Primary activity(c)Legal domicile(state or foreigncountry)(d)Predominant
income (related,unrelated, excluded
from tax under
section 512-514)(e)
Are all partners
section501(c)(3)
organizations?

Yes

No

(f)
Share oftotal income(g)Share ofend-of-year
assets(h)Disproportionate
allocations?

Yes

No

(i)
Code V-UBI
amount in box 20
of Schedule K-1(Form 1065)(j)
General ormanaging
partner?

Yes(k)Percentage
ownership

No

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
Schedule R (Form 990) 2013

JSA
3E1310 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 51

OWASP FOUNDATION, INC.

20-0963503

Page 5

Schedule R (Form 990) 2013

Part VII

Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (seeinstructions).

Schedule R (Form 990) 2013
3E1510 1.000

1237GN 2546

V 13-7.5F

2966050

PAGE 52

PUBLIC INSPECTION COPY
Form





Check box ifaddress changed

01/01 , 2013, and ending

408A

530(a)Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
D Employer identification number
Name of organization (Check box if name changed and see instructions.)

OWASP FOUNDATION, INC.
Print
or
Type

20-0963503

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

E Unrelated business activity codes(See instructions.)

1200-C AGORA DRIVE #232

 X

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

529(a)C Book value of all assets
at end of year

BEL AIR, MD 21014
F

537,749. G

Group exemption number (See instructions.)
Check organization type

Part I Unrelated Trade or Business Income

541800

501(c) corporation

H Describe the organization's primary unrelated business activity.
I

501(c) trust

If "Yes," enter the name and identifying number of the parent corporation.
ALISON SHRADER
J The books are in care of
1 a Gross receipts or sales
Less returns and allowances          




 951-692-7703

Other trust

Telephone number(A) Income(B) Expenses

Yes

X

No

(C) Net13,937.

2

Cost of goods sold (Schedule A, line 7)

3

Gross profit. Subtract line 2 from line 1cc Balance

1c2
3

4 a Capital gain net income (attach Form 8949 and Schedule D)

4ab Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797)

4bc Capital loss deduction for trusts

4c5

Income (loss) from partnerships and S corporations (attach statement)

5

6

Rent income (Schedule C)

6

7

Unrelated debt-financed income (Schedule E)

78Interest, annuities, royalties, and rents from controlled organizations (Schedule F)

8

9Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G)

910

Exploited exempt activity income (Schedule I)

1011

Advertising income (Schedule J)

11

12

Other income (See instructions; attach schedule.)

12

13

Total. Combine lines 3 through 1213Part II      
401(a) trust

ADVERTISING AND MERCHANDISE SALES

During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?

b

Open to Public Inspection for
501(c)(3) Organizations Only

(Employees' trust, see instructions.)

X 501( C )( 3 )220(e)

12/31 , 20 13 .

See separate instructions.
Information about Form 990-T and its instructions is available at www.irs.gov/form990t.

B Exempt under section

408(e)OMB No. 1545-0687(and proxy tax under section 6033(e))

For calendar year 2013 or other tax year beginning
Department of the Treasury
Internal Revenue Service

A



Exempt Organization Business Income Tax Return

990-T

13,937.
13,249.
688.

688.


131,285.
134,750.
-3,465.







131,973.
134,750.
-2,777.

Deductions Not Taken Elsewhere (See instructions for limitations on deductions.) (Except for contributions,



                                             













deductions must be directly connected with the unrelated business income.)
14

Compensation of officers, directors, and trustees (Schedule K)

14

15

Salaries and wages

15

16

Repairs and maintenance16

17

Bad debts

17

18Interest (attach schedule)

18

19

Taxes and licenses

19

20

Charitable contributions (See instructions for limitation rules.)21

Depreciation (attach Form 4562)

21

22

Less depreciation claimed on Schedule A and elsewhere on return

22a

23

Depletion

24

Contributions to deferred compensation plans

24

25

Employee benefit programs

25

26

Excess exempt expenses (Schedule I)

26

27

Excess readership costs (Schedule J)

27

28

Other deductions (attach schedule)

28

29

Total deductions. Add lines 14 through 28

29

30

Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 1330

31

Net operating loss deduction (limited to the amount on line 30)3132

Unrelated business taxable income before specific deduction. Subtract line 31 from line 30

32

33

Specific deduction (Generally $1,000, but see line 33 instructions for exceptions.)

33

34

Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32,

enter the smaller of zero or line 32

JSA For Paperwork Reduction Act Notice, see instructions.
3E1610 1.000

1237GN 2546 11/11/2014 1:17:32 PM

V 13-7.5F

2966050

20
22b
23

34

-2,777.
-2,777.
1,000.
-2,777.
Form 990-T (2013)

PAGE 2

Tax Computation

Part IIIOWASP FOUNDATION, INC.

Form 990-T (2013)

Page 2

20-0963503

Organizations Taxable as Corporations. See instructions for tax computation. Controlled group35
                                                                                                                         
Tax and Payments












                                         





                                                              Statements Regarding Certain Activities and Other Information

members (sections 1561 and 1563) check here

See instructions and:a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order):
(1) $

(2) $

(3) $

$
$

b Enter organization's share of: (1) Additional 5% tax (not more than $11,750)(2) Additional 3% tax (not more than $100,000)
36

c Income tax on the amount on line 34
TrustsTaxableat
TrustRates.

instructions

Tax rate schedule or

the amount on line 34 from:
37
38
39

See

for

tax

computation.

Incometax

Schedule D (Form 1041)

36
37

Proxy tax. See instructions
Alternative minimum tax

38

Total. Add lines 37 and 38 to line 35c or 36, whichever applies

39

Part IV

40 a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)

40ab Other credits (see instructions)40b

c General business credit. Attach Form 3800 (see instructions)40cd Credit for prior year minimum tax (attach Form 8801 or 8827)

40d

e Total credits. Add lines 40a through 40d
41

Subtract line 40e from line 39

42

Other taxes. Check if from:43

Total tax. Add lines 41 and 42

Form 4255

Form 8611

Form 8697

Form 8866

44 a Payments: A 2012 overpayment credited to 2013

40e
41

Other (attach schedule)

42

44b

c Tax deposited with Form 8868

44c

d Foreign organizations: Tax paid or withheld at source (see instructions)44de Backup withholding (see instructions)44eCredit for small employer health insurance premiums (Attach Form 8941)

g Other credits and payments:

44f

Form 2439

Form 4136

44g

Total

Other

45

Total payments. Add lines 44a through 44g

4546

Estimated tax penalty (see instructions). Check if Form 2220 is attached46

47

Tax due. If line 45 is less than the total of lines 43 and 46, enter amount owed

47

48
49

Overpayment. If line 45 is larger than the total of lines 43 and 46, enter amount overpaid

1

RefundedEnter the amount of line 48 you want: Credited to 2014 estimated tax

Part V043

44ab 2013 estimated tax payments

f

35c

on

 BELGIUM

48
49(see instructions)

At any time during the 2013 calendar year, did the organization have an interest in or a signature or other authority over a financial

Yes

No

account (bank, securities, or other) in a foreign country? If YES, the organization may have to file Form TD F 90-22.1, Report of Foreign
Bank and Financial Accounts. If YES, enter the name of the foreign country here2



If YES, see instructions for other forms the organization may have to file.
3$During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
Enter the amount of tax-exempt interest received or accrued during the tax year

Schedule A - Cost of Goods Sold. Enter method of inventory valuation
1

Inventory at beginning of year

1

2

Purchases

2

3

Cost of labor

13,937.

Inventory at end of year

7

Cost

6

3

4 a Additional section 263A costs(attach schedule)b Other costs (attach schedule)
5
Total. Add lines 1 through 4b

Sign
Here



of

goods

8

4b
5

13,937.

sold.

Subtract

X

6

line

from line 5. Enter here and inPart I, line 2
4a



6

X

Do

the

rules

of

property produced
to the organization?


sectionor

263A

acquired

7

(with

for

respect

resale)to13,937.
Yes

No

apply

X

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 is true,correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature of officerPrint/Type preparer's namePaid
Preparer
Use Only

Date

May the IRS discuss this returnwith the preparer shown below(see instructions)? X Yes
No

Title

Preparer's signature

VALERIE J BALLKPMG LLP
Firm's name
3975 FREEDOM CIRCLE DR, SUITE 100
Firm's address
SANTA CLARA, CA 95054

Date



Check
if
self-employed
Firm's EIN
Phone no.

PTIN

P00178114
13-5565207
408-367-5764
Form 990-T (2013)

JSA
3E1620 1.000

1237GN 2546 11/11/2014 1:17:32 PM

V 13-7.5F

2966050

PAGE 3

Form

8868

Application for Extension of Time To File an
Exempt Organization Return(Rev. January 2014)
Department of the Treasury
Internal Revenue Service

%
%

I

I

OMB No. 1545-1709

File a separate application for each return.
Information about Form 8868 and its instructions is at www.irs.gov/form8868.

mmmmmmmmmmmmmmmmmI

If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box
If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form).
Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.

Electronic filing (e-file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months fora corporation required to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form
8868 to request an extension of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information
Return for Transfers Associated W ith Certain Personal Benefit Contracts, which must be sent to the IRS in paper format (seeinstructions). For more details on the electronic filing of this form, visit www.irs.gov/efile and click on e-file for Charities & Nonprofits.

Part I Automatic 3-Month Extension of Time. Only submit original (no copies needed).
A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete
X
Part I only
All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time
Enter filer's identifying number, see instructions
to file income tax returns.

mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI
Name of exempt organization or other filer, see instructions.

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

Employer identification number (EIN) or

OWASP FOUNDATION

20-0963503

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

Social security number (SSN)

1200-C AGORA DRIVE #232
City, town or post office, state, and ZIP code. For a foreign address, see instructions.

BEL AIR, MD 21014
Enter the Return code for the return that this application is for (file a separate application for each return)Application
Is ForReturnCode

Form 990 or Form 990-EZ
Form 990-BL
Form 4720 (individual)
Form 990-PF
Form 990-T (sec. 401(a) or 408(a) trust)Form 990-T (trust other than above)%

The books are in the care of

01
02
03
04
05
06

mmmmmmmmmmmm 07

Application
Is ForReturnCode

Form 990-T (corporation)
Form 1041-A
Form 4720 (other than individual)
Form 5227
Form 6069
Form 8870

07
08
09
10
11
12

I ALISON SHRADER

I

I

301 604-4882
Telephone No.
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 this box. If it is for part of the group, check this box
and attacha list with the names and EINs of all members the extension is for.
1
I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time
11/17 , 20 14 , to file the exempt organization return for the organization named above. The extension is
until
for the organization's return for:X calendar year 20 13 or
tax year beginning, 20, and ending
, 20
.

%
%

mmmmmmI

mmmmmmmmmmmmmmmI
mmmmmmmII
I

If the tax year entered in line 1 is for less than 12 months, check reason:
Initial return
Final return
Change in accounting period
3 a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credits. See instructions.
3a $b If this application is for Form 990-PF, 990-T, 4720, or 6069, enter any refundable credits andestimated 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 using EFTPS(Electronic Federal Tax Payment System). See instructions.
3c $
2

0
0
0

Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment

instructions.
Form 8868 (Rev. 1-2014)

For Privacy Act and Paperwork Reduction Act Notice, see instructions.
JSA
3F8054 2.000

5/13/2014

8:25:53 PM

V 13-4.7F

2966050

PAGE 2OWASP FOUNDATION, INC.

20-0963503
Page 3Form 990-T (2013)

Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property)(see instructions)
1. Description of property

(1)
(2)
(3)
(4)
2. Rent received or accrued(a) From personal property (if the percentage of rent
for personal property is more than 10% but not
more than 50%)(b) From real and personal property (if thepercentage of rent for personal property exceeds
50% or if the rent is based on profit or income)3(a) Deductions directly connected with the income
in columns 2(a) and 2(b) (attach schedule)

(1)
(2)
(3)

    

(4)
Total



Total

(b) Total deductions.
Enter here and on page 1,
Part I, line 6, column (B)(c) Total income. Add totals of columns 2(a) and 2(b). Enter
here and on page 1, Part I, line 6, column (A)Schedule E - Unrelated Debt-Financed Income (see instructions)

3. Deductions directly connected with or allocable todebt-financed property

2. Gross income from orallocable to debt-financed
property

1. Description of debt-financed property(a) Straight line depreciation(attach schedule)(b) Other deductions(attach schedule)

7. Gross income reportable(column 2 x column 6)

8. Allocable deductions(column 6 x total of columns
3(a) and 3(b))

(1)
(2)
(3)
(4)
4. Amount of averageacquisition debt on or
allocable to debt-financed
property (attach schedule)

5. Average adjusted basisof or allocable todebt-financed property(attach schedule)

6. Column
4 dividedby column 5

(1)

%

(2)

%

(3)

%

(4)

                                                   %Enter here and on page 1,
Part I, line 7, column (A).

TotalsTotal dividends-received deductions included in column 8Enter here and on page 1,
Part I, line 7, column (B).

Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations (see instructions)
Exempt Controlled Organizations
1. Name of controlledorganization

2. Employer
identification number

3. Net unrelated income(loss) (see instructions)4. Total of specified
payments made5. Part of column 4 that isincluded in the controllingorganization's gross income

6. Deductions directly
connected with income
in column 5

(1)
(2)
(3)
(4)

Nonexempt Controlled Organizations
7. Taxable Income

8. Net unrelated income(loss) (see instructions)9. Total of specified
payments made10. Part of column 9 that isincluded in the controllingorganization's gross income

11. Deductions directly
connected with income incolumn 10

Add columns 5 and 10.
Enter here and on page 1,
Part I, line 8, column (A).

Add columns 6 and 11.
Enter here and on page 1,
Part I, line 8, column (B).

(1)
(2)
(3)
(4)

Totals

Form 990-T (2013)

JSA
3E1630 1.000

1237GN 2546 11/11/2014 1:17:32 PM

V 13-7.5F

2966050

PAGE 4OWASP FOUNDATION, INC.
20-0963503
Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions)
Form 990-T (2013)

1. Description of income

3. Deductions
directly connected(attach schedule)

2. Amount of income

4. Set-asides(attach schedule)

Page 4

5. Total deductions
and set-asides (col. 3
plus col. 4)

(1)
(2)
(3)
(4)

Totals           Enter here and on page 1,
Part I, line 9, column (A).

Enter here and on page 1,
Part I, line 9, column (B).

Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions)

1. Description of exploited activity

2. Gross
unrelatedbusiness income
from trade orbusiness

3. Expenses
directlyconnected withproduction of
unrelatedbusiness income

Enter here and on
page 1, Part I,
line 10, col. (A).

Enter here and on
page 1, Part I,
line 10, col. (B).

4. Net income(loss) fromunrelated trade orbusiness (column
2 minus column
3). If a gain,
compute cols. 5
through 7.

5. Gross income
from activity thatis not unrelated
business income

6. Expenses
attributable tocolumn 5

7. Excess exempt
expenses(column 6 minus
column 5, but not
more thancolumn 4).

(1)
(2)
(3)
(4)

Totals           Enter here andon page 1,
Part II, line 26.

Schedule J - Advertising Income (see instructions)
Income From Periodicals Reported on a Consolidated BasisPart I
2. Gross
advertisingincome1. Name of periodical

3. Direct
advertising costs

4. Advertising
gain or (loss) (col.
2 minus col. 3). If
a gain, computecols. 5 through 7.

5. Circulation
income6. Readershipcosts

7. Excess readershipcosts (column 6
minus column 5, but
not more thancolumn 4).

(1)
(2)
(3)
(4)
Totals (carry to Part II, line (5))

Part II

Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns
2 through 7 on a line-by-line basis.)

1. Name of periodical(1) ATCH

2. Gross
advertisingincome131,285.

1

3. Direct
advertising costs

4. Advertising
gain or (loss) (col.
2 minus col. 3). If
a gain, computecols. 5 through 7.

134,750.

5. Circulation
income6. Readershipcosts

7. Excess readershipcosts (column 6
minus column 5, but
not more thancolumn 4).

-3,465.

(2)
(3)
(4)
Totals from Part I   Enter here and on
page 1, Part I,
line 11, col. (A).

Enter here andon page 1,
Part II, line 27.

Enter here and on
page 1, Part I
line 11, col. (B).

131,285.
134,750.
Schedule K - Compensation of Officers, Directors, and Trustees (see instructions)

Totals, Part II (lines 1-5)

1. Name(1)

2. Title

3. Percent oftime devoted tobusiness

4. Compensation attributable tounrelated business%(2)                                 

%

(3)

%

(4)

%

Total. Enter here and on page 1, Part II, line 14
JSA

Form 990-T (2013)

3E1640 1.000

1237GN 2546 11/11/2014 1:17:32 PM

V 13-7.5F

2966050

PAGE 5

1:17:32 PM

V 13-7.5F

131,285.

COLUMN TOTALS

11/11/2014

131,285.

WEBSITE

1237GN 2546

INCOME

-3,465.

134,750.

2966050-3,465.

GAIN OR LOSS

ADVERTISING

4.

20-0963503

134,750.

COSTSADVERTISING

ADVERTISING

1.

NAME OF PERIODICAL

3.
DIRECTGROSS

2.

SCHEDULE J - PART II, ADVERTISING INCOME REPORTED ON A SEPARATE BASISOWASP FOUNDATION, INC.

INCOMECIRCULATION

5.

COSTS

READERSHIP

6.

ATTACHMENT 1

7.

PAGE 6ATTACHMENT 1COSTS

READERSHIPEXCESSOWASP Foundation
Tax Year 2013
Form 990-T, Part II, Line 31
Net Operating Loss Deduction

Loss YearEnding
2009
2011
2012
2013

Net
OperatingLoss$32,347$29,322$1,376$2,777

AmountPreviously
Utilized$7,912
$0
$0
$0

NOL
Available$24,435$29,322$1,376$2,777$57,910

Attachment 2