Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
EIN 94-3116010 • 501(c)3 • Eastsound, WA
Profile
The mission of opal community land trust is to help sustain orcas island as a healthy, economically diverse community by providing permanently affordable homes and related education and support for islanders-families, seniors and singles - whose housing needs are not met by the traditional market.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Assets
Up$38,003,267
Up $690,977 (+1.9%) from 2023
Liabilities
Down$5,632,268
Down $1,935,237 (-26%) from 2023
Net Assets
Up$32,370,999
Up $2,626,214 (+8.8%) from 2023
Revenue
Down$4,098,134
Down $589,605 (-13%) from 2023
Expenses
Down$1,546,200
Down $113,366 (-6.8%) from 2023
Net Income
Down$2,551,934
Down $476,239 (-16%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The mission of opal community land trust is to help sustain orcas island as a healthy, economically diverse community by providing permanently affordable homes and related education and support for islanders-families, seniors and singles - whose housing needs are not met by the traditional market.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $21,890,946 | $23,538,215 | ▲ $1,647,269 |
| Other Notes and Loans Receivable, Net | $11,113,217 | $9,593,976 | ▼ $1,519,241 |
| Investments in Publicly Traded Securities | $1,367,002 | $2,278,899 | ▲ $911,897 |
| Cash and Non-Interest-Bearing Accounts | $1,486,392 | $1,624,959 | ▲ $138,567 |
| Accounts Receivable | $657,499 | $483,954 | ▼ $173,545 |
| Savings and Temporary Cash Investments | $466,021 | $191,172 | ▼ $274,849 |
| Prepaid Expenses and Deferred Charges | $0 | $3,469 | ▲ $3,469 |
| Investments Other Securities | $-208 | $-263 | ▼ $55 |
| Total Assets | $37,312,290 | $38,003,267 | ▲ $690,977 |
| Other Assets Total | $331,421 | $288,886 | ▼ $42,535 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $6,502,973 | $4,865,113 | ▼ $1,637,860 |
| Accounts Payable and Accrued Expenses | $1,014,716 | $715,921 | ▼ $298,795 |
| Other Liabilities | $49,816 | $51,234 | ▲ $1,418 |
| Total Liabilities | $7,567,505 | $5,632,268 | ▼ $1,935,237 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $29,141,074 | $31,945,494 | ▲ $2,804,420 |
| Net Assets With Donor Restrictions | $603,711 | $425,505 | ▼ $178,206 |
| Total Net Assets Fund Balance | $29,744,785 | $32,370,999 | ▲ $2,626,214 |
| Total Liabilities and Net Assets / Fund Balance | $37,312,290 | $38,003,267 | ▲ $690,977 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $14,781,196 | $1,495,818 | $16,277,014 |
| Land | $8,757,019 | - | $8,757,019 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $691,315 | - | ▲ $30,006 | - | $721,321 |
| 2023 | $655,043 | - | ▲ $36,272 | - | $691,315 |
| 2022 | $636,972 | $30,000 | ▼ $11,929 | - | $655,043 |
| 2021 | $602,326 | - | ▲ $34,646 | - | $636,972 |
| 2020 | $423,404 | $168,000 | ▲ $10,922 | - | $602,326 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Elisabeth Byers | Executive Director | FT | $132,000 | $8,105 | $140,105 |
| Name | Title |
|---|---|
| Margaret Mills | President |
| Anne Marie Shanks | Vice President |
| Bob Morris | Trustee |
| Bonnie Burg | Trustee |
| Eros Belliveau | Trustee |
| Jami Mitchell | Trustee |
| Mallory Hagel | Trustee |
| Mandy Randolph | Trustee |
| Rusty Diggs | Trustee |
| Anne Bertino | Secretary |
| Minor Lile | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $936,508 |
| Other Expenses | $609,692 |
| Total Fundraising Expense | $71,430 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $1,707,413 | $100,975 | $292 | $1,808,680 |
| Other Salaries and Wages | $472,853 | $292,718 | $38,937 | $804,508 |
| Occupancy | $620,083 | $44,579 | $2,760 | $667,422 |
| Depreciation Depletion | $186,338 | - | - | $186,338 |
| Interest | $179,769 | - | - | $179,769 |
| Current Officers, Directors, Trustees, and Key Employees | $77,583 | $48,028 | $6,389 | $132,000 |
| Travel | $9,544 | $2,706 | $2,714 | $14,964 |
| Advertising | $2,555 | $441 | $6,303 | $9,299 |
| Fees for Services Accounting | $2,526 | $2,966 | $9 | $5,501 |
| Fees for Services Legal | $1,980 | $2,325 | $7 | $4,312 |
| Other Expenses | $-1,829,197 | $-74,838 | $14,019 | $-1,829,197 |
| Total Functional Expenses | $1,054,870 | $419,900 | $71,430 | $1,546,200 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,546,200 |
| Total Expenses per Audited Statements | $1,546,200 |
| Total Expenses per Form 990 | $1,546,200 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Security Deposits | $35,434 |
| Prepaid Lease | $15,800 |
“Line 6 explanation - individuals and businesses can become members of opal community land trust, by making a small donation. Memberships are renewed annually.”
“Line 7a explanation - members of opal community land trust elect the governing board of trustees.”
“Line 7b explanation - members of opal community land trust approve decisions, as required by the organization's by-laws.”
“Line 11b explanation - the form 990 was drafted by opal communtiy land trust's auditors. A draft copy was reviewed by the executive director and by members of the volunteer board of trustees prior to filing with the irs.”
“Officers, directors and key employees complete a disclosure statement.”
“The executive director's compensation is determined by independent persons.”
“Governing documents are available to the public upon request,posted on opal's website, and on other websites.”
“Other professional expenses: program service expenses 85,991. Management and general expenses 100,975. Fundraising expenses 292. Total expenses 187,258. Professional project services: program service expenses 1,621,422. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,621,422.”
“Capital distribution -5,272.”
“Opal files the required federal and state information returns. Whenever tax returns are filed, the filing organization must evaluate the merits of its tax positions and determine if they will be ultimately sustained. Those tax positions for opal include maintaining their tax-exempt status and the taxability of any unrelated business income. Opal believes these positions are sustainable. Although opal has not incurred any interest and penalties associated with these positions, it is their policy to expense them in the statement of activities.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1014716 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 715921 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 657499 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 483954 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF OPAL COMMUNITY LAND TRUST IS TO HELP SUSTAIN ORCAS ISLAND AS A HEALTHY, ECONOMICALLY DIVERSE COMMUNITY BY PROVIDING PERMANENTLY AFFORDABLE HOMES AND RELATED EDUCATION AND SUPPORT FOR ISLANDERS-FAMILIES, SENIORS AND SINGLES - WHOSE HOUSING NEEDS ARE NOT MET BY THE TRADITIONAL MARKET. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 6303 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 441 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2555 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 9299 |
| IRS990/AllOtherContributionsAmt | 0 | 1669195 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ELISABETH BYERS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3603763191 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1133 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | EASTSOUND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98245 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1486392 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1624959 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 6389 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 48028 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 77583 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 132000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3151329 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 179971 |
| IRS990/CYOtherExpensesAmt | 0 | 609692 |
| IRS990/CYOtherRevenueAmt | 0 | 66151 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 700683 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2551934 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 936508 |
| IRS990/CYTotalExpensesAmt | 0 | 1546200 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 71430 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4098134 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 186338 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 186338 |
| IRS990/Desc | 0 | HOUSING DEVELOPMENT: DEVELOP LAND AND HOUSES TO RENT OR OWN THAT ARE AFFORDABLE TO LOW TO MODERATE INCOME HOUSEHOLDS. PROVIDE HOUSING COUNSELING AND RELATED SUPPORT SERVICES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 603711 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 425505 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 138634 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 9 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2966 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2526 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5501 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 7 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2325 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1980 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4312 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 292 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 100975 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1707413 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1808680 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 8105 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | EROS BELLIVEAU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BONNIE BURG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BOB MORRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RUSTY DIGGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MALLORY HAGEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JAMI MITCHELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MANDY RANDOLPH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ANNE BERTINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MINOR LILE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ANNE MARIE SHANKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MARGARET MILLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ELISABETH BYERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 132000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EXECUTIVE DIR. |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 7 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 1482134 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 7 |
| IRS990/GrossReceiptsAmt | 0 | 4098134 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 179769 |
| IRS990/InterestGrp/TotalAmt | 0 | 179769 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 179964 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 179964 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | -208 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | -263 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1367002 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2278899 |
| IRS990/IRPDocumentCnt | 0 | 38 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1495818 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 21890946 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 23538215 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 25034033 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF OPAL COMMUNITY LAND TRUST IS TO HELP SUSTAIN ORCAS ISLAND AS A HEALTHY, ECONOMICALLY DIVERSE COMMUNITY BY PROVIDING PERMANENTLY AFFORDABLE HOMES AND RELATED EDUCATION AND SUPPORT FOR ISLANDERS-FAMILIES, SENIORS AND SINGLES - WHOSE HOUSING NEEDS ARE NOT MET BY THE TRADITIONAL MARKET. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 6502973 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 4865113 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 29744785 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 32370999 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 7 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 7 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 79552 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 29141074 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 31945494 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 2760 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 44579 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 620083 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 667422 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 331421 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 288886 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -5272 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES, FEES, & SHARED CO |
| IRS990/OtherExpensesGrp/Desc | 1 | PROPERTY MANAGEMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | CAPITALIZAED COSTS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 14019 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | -74838 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 91674 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | -468251 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | -1829197 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 30855 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | -468251 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | -1829197 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 49816 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 51234 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 66151 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 66151 |
| IRS990/OtherRevenueTotalAmt | 0 | 66151 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 38937 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 292718 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 472853 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 804508 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 11113217 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 9593976 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3469 |
| IRS990/PrincipalOfficerNm | 0 | MINOR LILE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LEASE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | DEVELOPER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | HOUSE SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 529375 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 158486 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 6737 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 6085 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 529375 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 158486 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 6737 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 6085 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | LOAN PROGRAMS: PROVIDE LOANS TO ELIGIBLE HOUSEHOLDS TO ENABLE THEM TO PURCHASE A HOME. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 67605 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 44906 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | LEASEHOLD STEWARDSHIP: LEASE LAND AND PROVIDE SUPPORT SERVICES TO HOMEOWNERS WHO LEASE LAND FROM OPAL. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 140851 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 93558 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 707780 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 470133 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3804112 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 147323 |
| IRS990/PYOtherExpensesAmt | 0 | 940170 |
| IRS990/PYOtherRevenueAmt | 0 | 7360 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 728944 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3028173 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 719396 |
| IRS990/PYTotalExpensesAmt | 0 | 1659566 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4687739 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2551934 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 92086 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 466021 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 191172 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 3151329 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3804112 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3285007 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2523830 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3281975 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 16046253 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 179964 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 147323 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 102358 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 123834 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38772 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 592251 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 700683 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 728944 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 591191 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 551915 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2421908 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 4994641 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 179964 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 147323 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 102358 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 123834 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 38772 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 592251 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.02720 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.02620 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 66151 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7360 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12186 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | -14451 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 80842 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 152088 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96580 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.96470 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 21040894 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 3852012 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4533056 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3876198 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3075745 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5703883 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 21040894 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 4098127 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 4687739 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3990742 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3185128 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5823497 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 21785233 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/DirectContactLegislatorsAmt | 0 | 4675 |
| IRS990ScheduleC/DirectContactLegislatorsInd | 0 | 1 |
| IRS990ScheduleC/GrantsOtherOrganizationsInd | 0 | 0 |
| IRS990ScheduleC/MailingsMembersInd | 0 | 0 |
| IRS990ScheduleC/MediaAdvertisementsInd | 0 | 0 |
| IRS990ScheduleC/NotDescribedSection501c3Ind | 0 | 0 |
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