Accounting Manager

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.

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.

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.

• 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…