Civic Intelligence

Opal

990 • Fiscal year 2021 • EIN 20-2782595

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 15, 2022

PO Box 66099Portland, OR 97290

(503) 774-4503

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.02x

Higher debt load relative to assets than 50% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.03x

Higher debt load relative to revenue than 52% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

17th percentile

-9.6%

Higher net margin than 17% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

14th percentile

-7.1%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

8th percentile

-41%

Faster revenue growth than 8% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$885,969

Down $67,327 (-7.1%) from 2020

Net Assets

Down

$864,596

Down $59,682 (-6.5%) from 2020

Liabilities

Down

$21,373

Down $7,645 (-26%) from 2020

Revenue

Down

$621,301

Down $438,186 (-41%) from 2020

Expenses

Down

$680,983

Down $208,308 (-23%) from 2020

Net Income

Down

-$59,682

Down $229,878 (-135%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $52,736Liabilities 2011: $02011Assets 2012: $173,413Liabilities 2012: $5,900Net Assets 2012: $167,5132012Assets 2013: $74,675Liabilities 2013: $10,000Net Assets 2013: $64,6752013Assets 2014: $154,293Liabilities 2014: $0Net Assets 2014: $154,2932014Assets 2015: $51,059Liabilities 2015: $0Net Assets 2015: $51,0592015Assets 2016: $176,355Liabilities 2016: $236Net Assets 2016: $176,1192016Assets 2017: $335,058Liabilities 2017: $14,035Net Assets 2017: $321,0232017Assets 2018: $496,787Liabilities 2018: $15,727Net Assets 2018: $481,0602018Assets 2019: $775,398Liabilities 2019: $21,316Net Assets 2019: $754,0822019Assets 2020: $953,296Liabilities 2020: $29,018Net Assets 2020: $924,2782020Assets 2021: $885,969Liabilities 2021: $21,373Net Assets 2021: $864,5962021Assets 2022: $1,518,016Liabilities 2022: $28,863Net Assets 2022: $1,489,1532022Assets 2023: $806,959Liabilities 2023: $86,983Net Assets 2023: $719,9762023

Highlighted filing

2021

Assets$885,969
Liabilities$21,373
Net Assets$864,596

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $138,377Expenses 2011: $184,287Net Income 2011: -$45,9102011Revenue 2012: $323,239Expenses 2012: $172,839Net Income 2012: $150,4002012Revenue 2013: $136,610Expenses 2013: $239,448Net Income 2013: -$102,8382013Revenue 2014: $317,770Expenses 2014: $228,152Net Income 2014: $89,6182014Revenue 2015: $232,307Expenses 2015: $335,541Net Income 2015: -$103,2342015Revenue 2016: $508,263Expenses 2016: $383,203Net Income 2016: $125,0602016Revenue 2017: $669,022Expenses 2017: $524,118Net Income 2017: $144,9042017Revenue 2018: $765,243Expenses 2018: $605,206Net Income 2018: $160,0372018Revenue 2019: $920,513Expenses 2019: $647,491Net Income 2019: $273,0222019Revenue 2020: $1,059,487Expenses 2020: $889,291Net Income 2020: $170,1962020Revenue 2021: $621,301Expenses 2021: $680,983Net Income 2021: -$59,6822021Revenue 2022: $1,344,572Expenses 2022: $801,668Net Income 2022: $542,9042022Revenue 2023: $434,343Expenses 2023: $1,093,520Net Income 2023: -$659,1772023

Highlighted filing

2021

Revenue$621,301
Expenses$680,983
Net Income-$59,682
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 15, 2022
Return Version
2021v4.2
Gross Receipts
$621,686
Mission and Program Overview

Mission

OPAL Environmental Justice Oregon builds power for Environmental Justice and Civil Rights in our communities. We organize low-income communities and people of color to achieve a safe and healthy environment where we live, work, learn, play and pray. We strive to create opportunities for meaningful participation in decision making.

To build power for environmental justice and civil rights in our communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$946,070$855,154▼ $90,916
Accounts Receivable-$22,654-
Prepaid Expenses and Deferred Charges$7,226$8,161▲ $935
Total Assets$953,296$885,969▼ $67,327
Liabilities
Accounts Payable and Accrued Expenses$29,018$21,373▼ $7,645
Total Liabilities$29,018$21,373▼ $7,645
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$924,278$632,091▼ $292,187
Net Assets With Donor Restrictions-$232,505-
Total Net Assets Fund Balance$924,278$864,596▼ $59,682
Total Liabilities and Net Assets / Fund Balance$953,296$885,969▼ $67,327
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ong HuyExecutive DirectorFT$76,134$5,671$81,805
Hamilton LavonnaDirector-$2,400-$2,400
Issac TristanCo-chair-$2,400-$2,400
Mikalauskas JoseSecretary-$1,800-$1,800

Board Members and Trustees

NameTitle
Nathan NakishaChair
Diaz SamDirector
Marion IreneDirector
Golub AaronTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$620,894
Program Service Revenue
$0
Investment Income
$792
Other Revenue
$-385
All Other Contributions
$589,816
Change in Net Assets
$-59,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$579,309
Total Fundraising Expense$111,956
Other Expenses$101,424
Grants and Similar Amounts Paid$250
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$245,176$85,592$64,780$395,548
Current Officers, Directors, Trustees, and Key Employees$53,173$18,871$16,361$88,405
Other Employee Benefits$30,088$9,806$8,832$48,726
Payroll Taxes$29,155$9,533$7,942$46,630
Occupancy$18,739$5,552$5,671$29,962
Fees for Services Accounting-$17,592-$17,592
Fees for Services Other$1,394$13,772$1,699$16,865
Information Technology$5,289$1,842$1,760$8,891
Office Expenses$4,410$2,475$1,265$8,150
Insurance$3,931$1,211$1,240$6,382
Conferences and Meetings$1,497$1,797$505$3,799
Advertising$506$1,908$650$3,064
Other Expenses$82$388$212$682
All Other Expenses$421$49$127$597
Travel$499$4$22$525
Grants to Domestic Orgs$250--$250
Total Functional Expenses$396,971$172,056$111,956$680,983
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$385
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A full copy of the 990 draft is circulated to the board of directors before filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed by the board on an annual schedule, at which point directors are reminded of their responsibilities under the policy.

Form 990, Part VI, Section B, Line 15

Compensation for executive level staff, officers, and key employees is determined by the board of directors as part of the regular annual budgeting process. Compensation is based on available community surveys and/or known compensations rates of similarly situated organizations.

Form 990, Part VI, Section C, Line 19

Governing documents, public copies of organizational policies, and public copies of financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Opal
EIN
20-2782595
Phone
5037744503
Address
PO BOX 66099, PORTLAND, OR 97290
Doing Business As
Opal Environmental Justice Oregon

Signing Officer

Name
Huy Ong
Title
Executive Director
Phone
5037744503
Signed
2022-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Huy Ong
Formed
2006
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
4
Employees
23
Volunteers
20

Preparer

Firm
Jack Mesplay and Associates
Address
3439 SE HAWTHORNE BLVD 513, PORTLAND, OR 97214
Phone
5034898195
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0620895
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01055259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0916623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0690653
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0613314
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03896744
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0792
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01595
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01847
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0765
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0117
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05116
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0139923
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01595
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08867
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt073753
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt055708
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0139923
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.62230
IRS990ScheduleA/PublicSupportPY170Pct00.63120
IRS990ScheduleA/PublicSupportTotal170Amt02515018
IRS990ScheduleA/SubstantialContributorsTotAmt01381726
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0620895
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01055259
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0916623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0690653
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0613314
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03896744
IRS990ScheduleA/TotalSupportAmt04041783
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt02636
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt06570
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt0468
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt09674
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt031779
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt039599
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt030531
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt028945
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0130854
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0127115
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0158394
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0122124
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0115781
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0523414
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt02636
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt06659
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt01404
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt02829
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt013528
IRS990ScheduleC/GrassrootsCeilingAmt0196281
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt031779
IRS990ScheduleC/LobbyingCeilingAmt0785121
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0127115
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0678130
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0680766
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt02636
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt02636
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FULL COPY OF THE 990 DRAFT IS CIRCULATED TO THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD ON AN ANNUAL SCHEDULE, AT WHICH POINT DIRECTORS ARE REMINDED OF THEIR RESPONSIBILITIES UNDER THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR EXECUTIVE LEVEL STAFF, OFFICERS, AND KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS AS PART OF THE REGULAR ANNUAL BUDGETING PROCESS. COMPENSATION IS BASED ON AVAILABLE COMMUNITY SURVEYS AND/OR KNOWN COMPENSATIONS RATES OF SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, PUBLIC COPIES OF ORGANIZATIONAL POLICIES, AND PUBLIC COPIES OF FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0953296
IRS990/TotalAssetsEOYAmt0885969
IRS990/TotalAssetsGrp/BOYAmt0953296
IRS990/TotalAssetsGrp/EOYAmt0885969
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0620894
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0111956
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0172056
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0396971
IRS990/TotalFunctionalExpensesGrp/TotalAmt0680983
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029018
IRS990/TotalLiabilitiesEOYAmt021373
IRS990/TotalLiabilitiesGrp/BOYAmt029018
IRS990/TotalLiabilitiesGrp/EOYAmt021373
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0924278
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0864596
IRS990/TotalOtherCompensationAmt05671
IRS990/TotalProgramServiceExpensesAmt0396971
IRS990/TotalReportableCompFromOrgAmt082734
IRS990/TotalRevenueGrp/ExclusionAmt0407
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0621301
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0953296

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.81$0.09$0.72$0.43$1.09$0.66
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.03$1.49$1.34$0.80$0.54
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.02$0.86$0.62$0.68$0.06
2020Summary only. Only limited summary data is available for this year.$0.95$0.03$0.92$1.06$0.89$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.02$0.75$0.92$0.65$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.02$0.48$0.77$0.61$0.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.01$0.32$0.67$0.52$0.14
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.51$0.38$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$0.23$0.34$0.10
2014Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.32$0.23$0.09
2013Summary only. Only limited summary data is available for this year.$0.07$0.01$0.06$0.14$0.24$0.10
2012Summary only. Only limited summary data is available for this year.$0.17$0.01$0.17$0.32$0.17$0.15
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$0.14$0.18$0.05