The parent is, OpenAI Global, LLC is a for profit non-wholly-owned subsidiary with outside investors; there's also OpenAI LP, which is a for-profit limited partnership with the no profit as general partner, also with outside investors (I thought it was the predecessor of the LLC, but they both seem to have been formed in 2019 and still exist?) OpenAI has for years been a nonprofit shell around a for-profit firm.
EDIT: A somewhat more detailed view of the structure, based on OpenAI’s own description, is at >>38312577