Civic Intelligence

Opportunity Living

EIN 42-1293894 • 501(c)3 • Lake City, IA

Profile

Provide special persons opportunities for living

1890 E Main StreetLake City, IA 51449

www.opportunityliving.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.37x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.21x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

29th percentile

-2.1%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

13th percentile

-7.5%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

2.1%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$6,619,686

Down $533,214 (-7.5%) from 2024

Liabilities

Down

$2,475,511

Down $322,924 (-12%) from 2024

Net Assets

Down

$4,144,175

Down $210,290 (-4.8%) from 2024

Revenue

Up

$11,759,295

Up $246,397 (+2.1%) from 2024

Expenses

Up

$12,009,876

Up $423,726 (+3.7%) from 2024

Net Income

Down

-$250,581

Down $177,329 (-242%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,030,671Liabilities 2011: $1,339,723Net Assets 2011: $1,690,9482011Assets 2012: $2,897,218Liabilities 2012: $1,271,838Net Assets 2012: $1,625,3802012Assets 2013: $2,787,926Liabilities 2013: $1,354,121Net Assets 2013: $1,433,8052013Assets 2014: $2,699,522Liabilities 2014: $1,164,952Net Assets 2014: $1,534,5702014Assets 2015: $2,678,527Liabilities 2015: $1,364,863Net Assets 2015: $1,313,6642015Assets 2016: $2,484,514Liabilities 2016: $1,065,903Net Assets 2016: $1,418,6112016Assets 2017: $2,637,012Liabilities 2017: $1,205,743Net Assets 2017: $1,431,2692017Assets 2018: $2,814,525Liabilities 2018: $1,283,708Net Assets 2018: $1,530,8172018Assets 2019: $3,630,049Liabilities 2019: $2,068,445Net Assets 2019: $1,561,6042019Assets 2020: $5,223,787Liabilities 2020: $3,385,203Net Assets 2020: $1,838,5842020Assets 2021: $6,042,622Liabilities 2021: $1,901,847Net Assets 2021: $4,140,7752021Assets 2022: $6,396,466Liabilities 2022: $1,877,728Net Assets 2022: $4,518,7382022Assets 2023: $5,901,292Liabilities 2023: $1,555,289Net Assets 2023: $4,346,0032023Assets 2024: $7,152,900Liabilities 2024: $2,798,435Net Assets 2024: $4,354,4652024Assets 2025: $6,619,686Liabilities 2025: $2,475,511Net Assets 2025: $4,144,1752025

Highlighted filing

2025

Assets$6,619,686
Liabilities$2,475,511
Net Assets$4,144,175

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $8,351,018Expenses 2011: $8,496,798Net Income 2011: -$145,7802011Revenue 2012: $8,598,510Expenses 2012: $8,667,431Net Income 2012: -$68,9212012Revenue 2013: $8,571,755Expenses 2013: $8,789,659Net Income 2013: -$217,9042013Revenue 2014: $8,903,720Expenses 2014: $8,834,981Net Income 2014: $68,7392014Revenue 2015: $8,932,033Expenses 2015: $9,145,216Net Income 2015: -$213,1832015Revenue 2016: $9,203,940Expenses 2016: $9,090,629Net Income 2016: $113,3112016Revenue 2017: $9,202,208Expenses 2017: $9,217,974Net Income 2017: -$15,7662017Revenue 2018: $9,478,391Expenses 2018: $9,393,046Net Income 2018: $85,3452018Revenue 2019: $10,443,689Expenses 2019: $10,419,344Net Income 2019: $24,3452019Revenue 2020: $11,236,776Expenses 2020: $10,945,961Net Income 2020: $290,8152020Revenue 2021: $14,035,360Expenses 2021: $11,857,632Net Income 2021: $2,177,7282021Revenue 2022: $11,345,740Expenses 2022: $10,882,857Net Income 2022: $462,8832022Revenue 2023: $10,599,393Expenses 2023: $10,812,814Net Income 2023: -$213,4212023Revenue 2024: $11,512,898Expenses 2024: $11,586,150Net Income 2024: -$73,2522024Revenue 2025: $11,759,295Expenses 2025: $12,009,876Net Income 2025: -$250,5812025

Highlighted filing

2025

Revenue$11,759,295
Expenses$12,009,876
Net Income-$250,581

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.62$2.48$4.14$11.8$12.0$0.25
2024Summary only. Only limited summary data is available for this year.$7.15$2.80$4.35$11.5$11.6$0.07
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.90$1.56$4.35$10.6$10.8$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.40$1.88$4.52$11.3$10.9$0.46
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.04$1.90$4.14$14.0$11.9$2.18
2020Summary only. Only limited summary data is available for this year.$5.22$3.39$1.84$11.2$10.9$0.29
2019Summary only. Only limited summary data is available for this year.$3.63$2.07$1.56$10.4$10.4$0.02
2018Summary only. Only limited summary data is available for this year.$2.81$1.28$1.53$9.48$9.39$0.09
2017Summary only. Only limited summary data is available for this year.$2.64$1.21$1.43$9.20$9.22$0.02
2016Summary only. Only limited summary data is available for this year.$2.48$1.07$1.42$9.20$9.09$0.11
2015Summary only. Only limited summary data is available for this year.$2.68$1.36$1.31$8.93$9.15$0.21
2014Summary only. Only limited summary data is available for this year.$2.70$1.16$1.53$8.90$8.83$0.07
2013Summary only. Only limited summary data is available for this year.$2.79$1.35$1.43$8.57$8.79$0.22
2012Summary only. Only limited summary data is available for this year.$2.90$1.27$1.63$8.60$8.67$0.07
2011Summary only. Only limited summary data is available for this year.$3.03$1.34$1.69$8.35$8.50$0.15
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 3, 2023
Return Version
2022v5.0
Gross Receipts
$10,626,506
Mission and Program Overview

Mission

Provide special persons opportunities for living

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,448,966$2,893,661▲ $1,444,695
Land, Buildings, and Equipment, Net$1,763,320$1,897,138▲ $133,818
Investments Other Securities$474,900$543,625▲ $68,725
Accounts Receivable$2,515,555$393,275▼ $2,122,280
Cash and Non-Interest-Bearing Accounts$152,255$114,440▼ $37,815
Prepaid Expenses and Deferred Charges$41,470$56,153▲ $14,683
Other Notes and Loans Receivable, Net$0$3,000▲ $3,000
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$6,396,466$5,901,292▼ $495,174
Other Assets Total$0--
Liabilities
Accounts Payable and Accrued Expenses$1,733,524$1,545,978▼ $187,546
Other Liabilities$92,990--
Mortgage Notes Payable Secured by Investment Property$51,214$9,311▼ $41,903
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,877,728$1,555,289▼ $322,439
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,424,445$4,220,866▼ $203,579
Net Assets With Donor Restrictions$94,293$125,137▲ $30,844
Total Net Assets Fund Balance$4,518,738$4,346,003▼ $172,735
Total Liabilities and Net Assets / Fund Balance$6,396,466$5,901,292▼ $495,174

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,496,977$4,650,846$6,147,823
Equipment$316,981$795,879$1,112,860
Land$83,180-$83,180
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Other Securities$71,040--
Closely Held Equity Interests$0--
Financial Derivatives$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$29,258$1,155→ $0$0$30,413
2021$28,543$715→ $0$0$29,258
2020$27,828$715→ $0$0$28,543
2019$26,808$1,020→ $0$0$27,828
2018$26,268$540→ $0$0$26,808
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shannon MahannahChief Executive OfficerFT$133,238$33,977$167,215
Jill WestcottChief Financial OfficerFT$101,708$28,206$129,914
Donna HollersRnFT$95,468$15,036$110,504

Board Members and Trustees

NameTitle
Austin SteinkampVice President
Alan SchradBoard Member
Jean BlumBoard Member
Ann HicksSecretary
Cheryl WuebkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$175,434
Program Service Revenue
$10,060,549
Investment Income
$42,819
Other Revenue
$320,591
All Other Contributions
$40,591
Change in Net Assets
$-213,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,523,070
Other Expenses$2,289,744
Total Fundraising Expense$66,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,642,016$571,667$60,140$6,273,823
Other Employee Benefits$1,289,250$137,899$0$1,427,149
Payroll Taxes$427,044$61,695$4,601$493,340
Current Officers, Directors, Trustees, and Key Employees$0$267,704$0$267,704
Occupancy$221,683$13,316$0$234,999
Insurance$195,839$21,760$0$217,599
Office Expenses$90,077$115,706$0$205,783
Depreciation Depletion$171,639$19,071-$190,710
All Other Expenses$88,027$100,509$1,297$189,833
Pension Plan Contributions$47,322$13,198$534$61,054
Fees for Services Other$40,678$0$0$40,678
Travel$34,518$612$0$35,130
Fees for Services Accounting$0$33,015$0$33,015
Other Expenses$18,091$0$0$18,091
Advertising$0$16,463$0$16,463
Interest$4,919$547$0$5,466
Fees for Services Legal$0$2,563$0$2,563
Total Functional Expenses$8,732,614$2,013,514$66,686$10,812,814
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Opportunity Living members are determined by a minimum annual donation of $50 as determined by the By-Laws

Form 990, Part VI, Section A, Line 7A

Members may vote at the annual meeting for the Board of Directors

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

Board members received a copy of the Form 990 for review prior to filing.

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

Board members are questioned annually concerning any conflicts of interest. They are also required to notify the organization of any changes that occur during the year.

Form 990, Part VI, Section B, Line 15

The Executive Committee of the Board reviews comparability data for salary of the Chief Executive Officer and make recommendations to the full Board for decision.

Form 990, Part VI, Section C, Line 19

Governing documents, financial statements, and the conflict of interest policy are not currently available to the public. The Form 990 and related documents are made available for public inspection.

Filing and Contact Details

Filer

Filer Name
Opportunity Living
EIN
42-1293894
Phone
7124648961
Address
1890 E Main Street, Lake City, IA 51449

Signing Officer

Name
Shannon Mahannah
Title
CEO
Phone
7124648961
Signed
2023-11-03

Organization Details

Principal Officer
Shannon Mahannah
Formed
1987
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
263
Volunteers
10
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Organization discontinued providing home and community based services that provided support activities for individuals in their own homes

Form 990, Part XI, Line 9

Rounding

Financial Statement Notes

Schedule D, Part V, Line 4

To provide a permanent endowment to memorialize loved ones

Raw XML AppendixShowing 400 of 811 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01733524
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01545978
IRS990/AccountsReceivableGrp/BOYAmt02515555
IRS990/AccountsReceivableGrp/EOYAmt0393275
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provide special persons opportunities for living
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt016463
IRS990/AdvertisingGrp/ProgramServicesAmt00
IRS990/AdvertisingGrp/TotalAmt016463
IRS990/AllOtherContributionsAmt040591
IRS990/AllOtherExpensesGrp/FundraisingAmt01297
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0100509
IRS990/AllOtherExpensesGrp/ProgramServicesAmt088027
IRS990/AllOtherExpensesGrp/TotalAmt0189833
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/ProgramServicesAmt00
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Jill Westcott
IRS990/BooksInCareOfDetail/PhoneNum07124648961
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01890 E Main Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Lake City
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd051449
IRS990/BusinessRlnWith35CtrlEntInd00
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IRS990/CashNonInterestBearingGrp/BOYAmt0152255
IRS990/CashNonInterestBearingGrp/EOYAmt0114440
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/CompDisqualPersonsGrp/FundraisingAmt00
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt00
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt00
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0175434
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt042819
IRS990/CYOtherExpensesAmt02289744
IRS990/CYOtherRevenueAmt0320591
IRS990/CYProgramServiceRevenueAmt010060549
IRS990/CYRevenuesLessExpensesAmt0-213421
IRS990/CYSalariesCompEmpBnftPaidAmt08523070
IRS990/CYTotalExpensesAmt010812814
IRS990/CYTotalFundraisingExpenseAmt066686
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt010599393
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
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IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt019071
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0171639
IRS990/DepreciationDepletionGrp/TotalAmt0190710
IRS990/Desc0Intermediate care facility for intellectually disabled, licensed to serve sixty-eight individuals; full range of services including residential care assistance with daily living, therapies, habilitative training, recreation and other health care as needed
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
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IRS990/DonorAdvisedFundInd00
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IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt0263
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
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IRS990/ExpenseAmt08732614
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
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IRS990/FeesForServicesLegalGrp/FundraisingAmt00
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IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt02563
IRS990/FeesForServicesLobbyingGrp/FundraisingAmt00
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IRS990/FeesForServicesOtherGrp/TotalAmt040678
IRS990/FeesForServicesProfFundraising/FundraisingAmt00
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IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt00
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IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Shannon Mahannah
IRS990/Form990PartVIISectionAGrp/PersonNm1Jill Westcott
IRS990/Form990PartVIISectionAGrp/PersonNm2Donna Hollers
IRS990/Form990PartVIISectionAGrp/PersonNm3Austin Steinkamp
IRS990/Form990PartVIISectionAGrp/PersonNm4Ann Hicks
IRS990/Form990PartVIISectionAGrp/PersonNm5Cheryl Wuebker
IRS990/Form990PartVIISectionAGrp/PersonNm6Alan Schrad
IRS990/Form990PartVIISectionAGrp/PersonNm7Jean Blum
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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