Civic Intelligence

Opal Foundation

990EZ • Fiscal year 2023 • EIN 81-1454455

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization Profile
10140 SW Allen Blvd Suite ABeaverton, OR 97005

(503) 626-0669

Siviq Scores

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

Liabilities / Assets

98th percentile

5.27x

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

2023 filings • 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.

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

Net Margin

4th percentile

-182%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

16th percentile

-34%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

43rd percentile

-0.8%

Faster revenue growth than 43% of similar nonprofits.

2023 filings • 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

Net Assets

Down

-$97,679

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

Liabilities

Up

$120,557

Up $436 (+0.4%) from 2022

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin4th 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

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$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 Growth43rd percentile

Revenue, expenses, and net income across loaded years, with this 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
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$6,678
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--
Compensation and Service Providers
Top Officer Pay78th 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
2024-11-15
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 6,065supplies 9,529other costs 537”

Description of total liabilities Part II line 26

“Category beginning of year end of yearloan from all points media 112,821 120,557sba eidl loan 7,300 0”

Raw XML Appendix136 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/BOYAmt034608
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022878
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06678
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12166
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0889
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt034608
IRS990EZ/Form990TotalAssetsGrp/EOYAmt022878
IRS990EZ/GrossReceiptsAmt06678
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-85513
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-97679
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-85513
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-97679
IRS990EZ/OccupancyRentUtltsAndMaintAmt01824
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/OtherExpensesTotalAmt016131
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/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0120121
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0120557
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt018844
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt06678
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06678
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01499
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt033264
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt033264
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06678
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06729
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt08610
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01499
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt09748
IRS990ScheduleA/Total509Grp/TotalAmt033264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06678
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt08610
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01499
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt09748
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt033264
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTRENT PARKING & UTILS 6,065SUPPLIES 9,529OTHER COSTS 537
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARLOAN FROM ALL POINTS MEDIA 112,821 120,557SBA EIDL LOAN 7,300 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DARRELL MCSMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05036260669
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK TABOR EA LTC
ReturnHeader/ReturnTs02024-11-15T18:37:20-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

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
2023Detailed filing. Detailed filing data is available for this year.$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