Accounting Manager

OpenAI Foundation • San Francisco, CA

1d • $175,000 - $205,000

About The Position

The Accounting Manager will lead the OpenAI Foundation’s nonprofit accounting, financial reporting, annual audit coordination, and Form 990 preparation. This hands-on accounting leadership role owns the close and the quality of the records, schedules, and reporting that support transparent stewardship of charitable resources. The manager prepares complex accounting work, reviews work from colleagues and external partners, applies sound judgment, and escalates significant accounting issues to the Global Corporate Controller.

The role sets priorities and review standards, coordinates contributors across finance and partner teams, and provides practical guidance and coaching. It also leads improvements to the systems, controls, and processes that support the Foundation’s growth. The Finance team supports the Foundation’s mission through responsible stewardship of charitable resources, accurate financial reporting, and reliable financial operations.

Requirements

• 10+ years of progressively responsible accounting or audit experience, including substantial experience with nonprofit accounting, auditing nonprofit organizations, or a combination of the two.
• Demonstrated success owning a close and financial reporting process, leading audit coordination, and reviewing accounting work.
• Ability to set priorities, coach colleagues, and lead cross-functional work through completion.
• Strong knowledge of U.S. GAAP for nonprofit organizations, including contributions, donor restrictions, net asset classifications, and functional expense reporting.
• Ability to research and document complex accounting judgments.
• Hands-on experience preparing and reviewing journal entries, account reconciliations, financial statements, and close schedules, with clear support and effective review controls.
• Ability to investigate discrepancies, assess accounting risks, and translate detailed financial information into clear conclusions and recommendations.
• Ability to manage competing close, audit, and reporting deadlines and coordinate effectively with colleagues, external auditors, and tax advisers.
• Sound judgment and discretion with confidential financial, donor, grantee, and employee information.
• Motivation by the Foundation’s mission and comfort helping build processes in an evolving organization.

Nice To Haves

• 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.
• 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.

Responsibilities

• Manage the close calendar, resolve outstanding issues, prepare complex entries, and review journal entries, balance sheet reconciliations, and account schedules.
• Oversee nonprofit accounting for contributions, donor restrictions, releases from restrictions, and net asset classifications; research and document accounting conclusions and escalate significant judgments or proposed policy changes to the Controller.
• Partner with grant operations to review agreements, maintain grant expense and payable schedules, reconcile grant records and payments to the general ledger, resolve exceptions, and document the accounting treatment of new or amended grants.
• Review coding across program services, management and general, and fundraising, as applicable; develop, document, and consistently apply expense allocation methodologies with finance leadership.
• Coordinate the annual financial statement audit, including the timetable and request tracker; prepare and review schedules, coordinate responses, 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 relevant teams, prepare and review schedules, reconcile draft financial information to the books and audited statements, and escalate significant questions for leadership review.
• Prepare and review nonprofit financial statements, program-level reports, and variance analyses; explain key movements, accounting judgments, and emerging issues to the Controller and other finance leaders.
• Establish documented procedures, review controls, and reliable audit trails; lead practical automation and AI-enabled workflow improvements while validating outputs and protecting confidential information.
• Guide contributors on accounting quality and consistent execution, set priorities and review standards, coach colleagues, and coordinate cross-functional work.

What This Job Offers

• Job Type: Full-time
• Career Level: Manager
• Education Level: No Education Listed