Civic Intelligence

Opal Foundation

EIN 81-1454455 • 501(c)3 • Beaverton, OR

Profile

Support recreational entities at parks

10140 SW Allen Blvd Suite ABeaverton, OR 97005
Siviq Scores

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

Liabilities / Assets

98th percentile

5.27x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

18.05x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

7th percentile

-182%

Higher net margin than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

25th percentile

-34%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

52nd percentile

-0.8%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$22,878

Down $11,730 (-34%) from 2022

Liabilities

Up

$120,557

Up $436 (+0.4%) from 2022

Net Assets

Down

-$97,679

Down $12,166 (-14%) from 2022

Operations
Liabilities / Revenue99th percentileNet Margin7th percentile

Revenue

Down

$6,678

Down $51 (-0.8%) from 2022

Expenses

Up

$18,844

Up $8,623 (+84%) from 2022

Net Income

Down

-$12,166

Down $8,674 (-248%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$200K$100K$0-$100KAssets 2016: $8,411Liabilities 2016: $80,107Net Assets 2016: -$71,6962016Assets 2017: $19,959Liabilities 2017: $80,107Net Assets 2017: -$60,1482017Assets 2018: $20,320Liabilities 2018: $80,107Net Assets 2018: -$59,7872018Assets 2019: $25,918Liabilities 2019: $92,469Net Assets 2019: -$66,5512019Assets 2020: $28,939Liabilities 2020: $112,112Net Assets 2020: -$83,1732020Assets 2021: $33,822Liabilities 2021: $115,843Net Assets 2021: -$82,0212021Assets 2022: $34,608Liabilities 2022: $120,121Net Assets 2022: -$85,5132022Assets 2023: $22,878Liabilities 2023: $120,557Net Assets 2023: -$97,6792023

Highlighted filing

2023

Assets$22,878
Liabilities$120,557
Net Assets-$97,679
Open 2023 Filing

Operations Trend

Revenue Growth52nd percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2016: $42,651Expenses 2016: $114,347Net Income 2016: -$71,6962016Revenue 2017: $12,095Expenses 2017: $547Net Income 2017: $11,5482017Revenue 2018: $8,562Expenses 2018: $8,201Net Income 2018: $3612018Revenue 2019: $9,748Expenses 2019: $16,512Net Income 2019: -$6,7642019Revenue 2020: $1,499Expenses 2020: $18,121Net Income 2020: -$16,6222020Revenue 2021: $8,610Expenses 2021: $7,458Net Income 2021: $1,1522021Revenue 2022: $6,729Expenses 2022: $10,221Net Income 2022: -$3,4922022Revenue 2023: $6,678Expenses 2023: $18,844Net Income 2023: -$12,1662023

Highlighted filing

2023

Revenue$6,678
Expenses$18,844
Net Income-$12,166
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$22,878
Liabilities
$120,557
Net assets
-$97,679
Revenue
$6,678
Expenses
$18,844
Net income
-$12,166
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$1.21$0.98$0.07$0.19$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.35$1.20$0.86$0.07$0.10$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.34$1.16$0.82$0.09$0.07$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.29$1.12$0.83$0.01$0.18$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.92$0.67$0.10$0.17$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.20$0.80$0.60$0.09$0.08$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.80$0.60$0.12$0.01$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.80$0.72$0.43$1.14$0.72
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$6,729
Mission and Program Overview

Mission

Support recreational entities at parks

Program Services

DescriptionGrantsExpenses
OUR MISSION IS TO SUPPORT RECREATIONAL ENTITIES, SUCH AS THE US ARMY CORPS OF ENGINEERS, STATE AND COUNTY PARKS AND PRIVATE RECREATION SITES, TO ENSURE THAT PARKS/CAMPGROUNDS STAY$6,729$10,221
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARRELL MCSMITHPresidentPT$0--
JEFF GILLISVice President-$0--
MAKENZI MCSMITHSecretarytreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Opal Foundation
EIN
81-1454455
Address
10140 SW ALLEN BLVD SUITE A, BEAVERTON, OR 97005

Signing Officer

Name
Darrell Mcsmith
Title
President
Phone
5036260669
Signed
2023-11-15
Discuss with paid preparer
No

Preparer

Firm
Bruce R Tabor CPA Pc
Address
7501 SW FINDLAY RD, PORTLAND, OR 97224
Preparer
Mark Tabor Ea Ltc
Phone
5035981011
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountrent parking & utils 5,113supplies 4,209registration fees 50”

Description of total liabilities Part II line 26

“Category beginning of year end of yearloan from all points media 108,543 112,821sba eidl loan 7,300 7,300”

Raw XML Appendix142 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DARRELL MCSMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum05036260669
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010140 SW ALLEN BLVD SUITE A
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BEAVERTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097005
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt033822
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt034608
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06729
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3492
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0849
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt033822
IRS990EZ/Form990TotalAssetsGrp/EOYAmt034608
IRS990EZ/GrossReceiptsAmt06729
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-82021
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-85513
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-82021
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-85513
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DARRELL MCSMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEFF GILLIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MAKENZI MCSMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARYTREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt09372
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT RECREATIONAL ENTITIES AT PARKS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OUR MISSION IS TO SUPPORT RECREATIONAL ENTITIES, SUCH AS THE US ARMY CORPS OF ENGINEERS, STATE AND COUNTY PARKS AND PRIVATE RECREATION SITES, TO ENSURE THAT PARKS/CAMPGROUNDS STAY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt06729
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010221
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0115843
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0120121
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt010221
IRS990EZ/TotalProgramServiceExpensesAmt010221
IRS990EZ/TotalRevenueAmt06729
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01499
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08562
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt035148
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt035148
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06729
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08610
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01499
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt09748
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt08562
IRS990ScheduleA/Total509Grp/TotalAmt035148
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08610
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01499
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt09748
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt08562
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt035148
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTRENT PARKING & UTILS 5,113SUPPLIES 4,209REGISTRATION FEES 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARLOAN FROM ALL POINTS MEDIA 108,543 112,821SBA EIDL LOAN 7,300 7,300
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DARRELL MCSMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05036260669
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0OPAL
ReturnHeader/Filer/EIN0811454455
ReturnHeader/Filer/USAddress/AddressLine1Txt010140 SW ALLEN BLVD SUITE A
ReturnHeader/Filer/USAddress/CityNm0BEAVERTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097005
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930695984
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRUCE R TABOR CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 SW FINDLAY RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097224
ReturnHeader/PreparerPersonGrp/PhoneNum05035981011
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK TABOR EA LTC
ReturnHeader/ReturnTs02023-11-13T15:39:50-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DARRELL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCSMITH
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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