About OpenAI Foundation

AI is already changing how people work, learn, and access care. It has the potential to unlock extraordinary benefits—faster medical breakthroughs, accelerated scientific discovery, more personalized services in healthcare and education, new tools for creativity and invention, higher productivity and economic growth, improved public services like transportation systems, and so much more.

But building powerful systems to benefit humanity is only a part of the work of our mission. Advanced AI models will also present new challenges that are already surfacing, and we need to be prepared to identify these challenges and develop solutions to address them.

These are the two dimensions of what we’re building the Foundation to do. We aim to enable the use of AI to find solutions to humanity’s hardest problems, transform what people are capable of, and deliver real benefits in people’s lives—while working hard with partners to be ready for new challenges, and to help make society resilient, as AI advances.

This work is just beginning. Over the next year, as we quickly ramp up, the Foundation expects to invest at least $1 billion across life sciences and curing diseases, jobs and economic impact, AI resilience, and community programs. This includes early investments toward our previously announced $25 billion commitment to curing diseases and AI resilience.

About the Team

The OpenAI Foundation advances the mission of ensuring that artificial general intelligence benefits all of humanity. The Finance team supports that mission through responsible stewardship of charitable resources, accurate financial reporting, and reliable financial operations.

We are building the accounting systems and processes that support the Foundation as it grows. Our work requires attention to detail, practical judgment, and close partnership across finance, grant operations, legal, and program teams.

About the Role

We are looking for an Accounting Manager with 10+ years of relevant accounting or audit experience to lead the Foundation’s nonprofit accounting, financial reporting, annual audit coordination, and Form 990 preparation process. You will own the close and the quality of the records, schedules, and reporting that support transparent stewardship of charitable resources.

This is a hands-on accounting leadership role reporting to the Global Corporate Controller. You will combine preparation of complex accounting work with review of work prepared by colleagues and external partners, applying sound judgment and escalating significant accounting issues to the Controller.

You will set priorities and review standards for accounting work, coordinate contributors across finance and partner teams, and provide practical guidance and coaching. You will also lead improvements to the systems, controls, and processes that support the Foundation as it grows.

In this role, you will

• Own an accurate and timely close. Manage the close calendar and resolve outstanding issues; prepare complex entries and review journal entries, balance sheet reconciliations, and schedules for cash, investments, prepaid expenses, accruals, fixed assets, and other accounts.

• Lead nonprofit accounting. Oversee contributions, donor restrictions, releases from restrictions, and net asset classifications. Research accounting questions, document conclusions, and bring significant judgments and proposed policy changes to the Controller for review.

• Own grant accounting. Partner with grant operations to review agreements, maintain grant expense and payable schedules, and reconcile grant records and payments to the general ledger. Resolve exceptions and document the accounting treatment of new or amended grants.

• Oversee functional and program expenses. Review coding across program services, management and general, and fundraising, as applicable. Develop, document, and consistently apply appropriate expense allocation methodologies with finance leadership.

• Lead annual financial statement audit coordination. Manage the audit timetable and request tracker, prepare and review schedules, and coordinate responses with internal partners and external auditors. Support testing and walkthroughs, resolve open issues, and follow through on audit findings.

• Manage annual Form 990 preparation with external tax advisers. Coordinate inputs from grant operations, legal, people operations, and finance leadership; prepare and review revenue, functional expense, grant, and disclosure schedules. Reconcile draft financial information to the books and audited statements and escalate significant questions for leadership review.

• Own financial reporting and analysis. Prepare and review nonprofit financial statements, program-level reports, and variance analyses. Explain key movements, accounting judgments, and emerging issues clearly to the Controller and other finance leaders.

• Strengthen controls and improve systems. Establish documented procedures, review controls, and reliable audit trails. Lead practical automation and AI-enabled workflow improvements, validating outputs and protecting confidential information. Guide contributors on accounting quality and consistent execution.

We’d love to hear from you if you

• Bring 10+ years of progressively responsible accounting or audit experience, including substantial experience with nonprofit accounting, auditing nonprofit organizations, or a combination of the two.

• Have demonstrated success owning a close and financial reporting process, leading audit coordination, and reviewing accounting work. Can set priorities, coach colleagues, and lead cross-functional work through completion.

• Have strong knowledge of U.S. GAAP for nonprofit organizations, including contributions, donor restrictions, net asset classifications, and functional expense reporting, and can research and document complex accounting judgments.

• Have hands-on experience preparing and reviewing journal entries, account reconciliations, financial statements, and close schedules, with clear support and effective review controls.

• Can investigate discrepancies, assess accounting risks, and translate detailed financial information into clear conclusions and recommendations.

• Manage competing close, audit, and reporting deadlines reliably and coordinate effectively with colleagues, external auditors, and tax advisers.

• Exercise sound judgment and discretion with confidential financial, donor, grantee, and employee information.

• Are motivated by the Foundation’s mission and comfortable helping build processes in an evolving organization.

It would be great if you also have

• Experience at a foundation, public charity, or other grantmaking organization.

• Direct experience leading the finance workstream for annual Form 990 preparation and review.

• Experience with grantmaking, restricted contributions, investment accounting, or expense allocation methodologies.

• A CPA qualification.

• Experience implementing accounting systems or using automation and AI tools to improve nonprofit reporting, reconciliations, and close processes, with appropriate validation and controls.

Compensation

The annual base salary range for this role is $175,000 to $205,000 USD.

This range reflects our good-faith estimate of the base salary we reasonably expect to pay for this position upon hire. Actual base salary will be determined based on job-related factors, including the candidate’s relevant experience, skills, expertise, the scope of the role, and work location, as applicable.

This salary range does not include benefits or any other compensation for which the role may be eligible.

Equal Opportunity

We are an equal opportunity employer and do not discriminate on the basis of race, religion, national origin, gender, sexual orientation, age, veteran status, disability or any other legally protected status. Pursuant to the San Francisco Fair Chance Ordinance, we will consider qualified applicants with arrest and conviction records.