Civic Intelligence

Opal Community Land Trust

990 • Fiscal year 2014 • EIN 94-3116010

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 23, 2015

Organization ProfileWWW.OPALCLT.ORG
PO Box 1133Eastsound, WA 98245

(360) 376-3191

Siviq Scores

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

Liabilities / Assets

46th percentile

0.20x

Higher debt load relative to assets than 46% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

2.43x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

75th percentile

15%

Higher net margin than 75% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

18th percentile

$83,000

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

38th percentile

0.7%

Faster asset growth than 38% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

10th percentile

-22%

Faster revenue growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$13,591,893

Up $90,149 (+0.7%) from 2013

Net Assets

Up

$10,881,502

Up $165,356 (+1.5%) from 2013

Liabilities

Down

$2,710,391

Down $75,207 (-2.7%) from 2013

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin75th percentile

Revenue

Down

$1,113,869

Down $310,402 (-22%) from 2013

Expenses

Down

$944,080

Down $17,929 (-1.9%) from 2013

Net Income

Down

$169,789

Down $292,473 (-63%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

$40M$30M$20M$10M$0Assets 2011: $12,154,087Liabilities 2011: $2,968,918Net Assets 2011: $9,185,1692011Assets 2012: $13,612,548Liabilities 2012: $3,042,011Net Assets 2012: $10,570,5372012Assets 2013: $13,501,744Liabilities 2013: $2,785,598Net Assets 2013: $10,716,1462013Assets 2014: $13,591,893Liabilities 2014: $2,710,391Net Assets 2014: $10,881,5022014Assets 2015: $14,920,259Liabilities 2015: $2,292,527Net Assets 2015: $12,627,7322015Assets 2016: $15,878,162Liabilities 2016: $2,079,434Net Assets 2016: $13,798,7282016Assets 2017: $17,171,160Liabilities 2017: $2,782,964Net Assets 2017: $14,388,1962017Assets 2018: $19,052,477Liabilities 2018: $3,166,785Net Assets 2018: $15,885,6922018Assets 2019: $22,301,158Liabilities 2019: $5,107,352Net Assets 2019: $17,193,8062019Assets 2020: $27,993,891Liabilities 2020: $6,072,928Net Assets 2020: $21,920,9632020Assets 2021: $30,315,756Liabilities 2021: $6,435,940Net Assets 2021: $23,879,8162021Assets 2022: $33,080,547Liabilities 2022: $6,439,049Net Assets 2022: $26,641,4982022Assets 2023: $37,312,290Liabilities 2023: $7,567,505Net Assets 2023: $29,744,7852023Assets 2024: $38,003,267Liabilities 2024: $5,632,268Net Assets 2024: $32,370,9992024

Highlighted filing

2014

Assets$13,591,893
Liabilities$2,710,391
Net Assets$10,881,502
Open 2014 Filing

Operations Trend

Revenue Growth10th percentile

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

$6.0M$4.0M$2.0M$0Revenue 2011: $1,740,898Expenses 2011: $854,461Net Income 2011: $886,4372011Revenue 2012: $2,100,000Expenses 2012: $725,760Net Income 2012: $1,374,2402012Revenue 2013: $1,424,271Expenses 2013: $962,009Net Income 2013: $462,2622013Revenue 2014: $1,113,869Expenses 2014: $944,080Net Income 2014: $169,7892014Revenue 2015: $3,367,917Expenses 2015: $1,544,643Net Income 2015: $1,823,2742015Revenue 2016: $2,050,455Expenses 2016: $967,222Net Income 2016: $1,083,2332016Revenue 2017: $1,255,929Expenses 2017: $744,370Net Income 2017: $511,5592017Revenue 2018: $2,422,428Expenses 2018: $804,616Net Income 2018: $1,617,8122018Revenue 2019: $2,661,157Expenses 2019: $813,611Net Income 2019: $1,847,5462019Revenue 2020: $5,795,157Expenses 2020: $1,068,000Net Income 2020: $4,727,1572020Revenue 2021: $3,185,128Expenses 2021: $528,195Net Income 2021: $2,656,9332021Revenue 2022: $3,972,940Expenses 2022: $1,114,675Net Income 2022: $2,858,2652022Revenue 2023: $4,687,739Expenses 2023: $1,659,566Net Income 2023: $3,028,1732023Revenue 2024: $4,098,134Expenses 2024: $1,546,200Net Income 2024: $2,551,9342024

Highlighted filing

2014

Revenue$1,113,869
Expenses$944,080
Net Income$169,789
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 23, 2015
Return Version
2014v5.0
Gross Receipts
$1,133,173
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,816,842$11,810,273▼ $6,569
Savings and Temporary Cash Investments$389,406$392,698▲ $3,292
Other Notes and Loans Receivable, Net$383,324$371,165▼ $12,159
Investments in Publicly Traded Securities$154,856$164,337▲ $9,481
Cash and Non-Interest-Bearing Accounts$100,765$75,237▼ $25,528
Accounts Receivable$15,644$56,264▲ $40,620
Pledges and Grants Receivable$40,000$0▼ $40,000
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$13,501,744$13,591,893▲ $90,149
Other Assets Total$600,907$721,919▲ $121,012
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,681,656$2,647,230▼ $34,426
Other Liabilities$36,367$37,744▲ $1,377
Accounts Payable and Accrued Expenses$67,575$25,417▼ $42,158
Total Liabilities$2,785,598$2,710,391▼ $75,207
Net Assets / Fund Balance
Unrestricted Net Assets$10,313,045$10,473,901▲ $160,856
Temporarily Rstr Net Assets$333,099$334,216▲ $1,117
Permanently Rstr Net Assets$70,002$73,385▲ $3,383
Total Net Assets Fund Balance$10,716,146$10,881,502▲ $165,356
Total Liabilities and Net Assets / Fund Balance$13,501,744$13,591,893▲ $90,149

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,143,271$529,345$8,672,616
Land$3,667,002-$3,667,002
Other Assets Org$721,919--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$70,002-▲ $2,123-$72,125
2013$67,269-▲ $2,733-$70,002
2012$64,642-▲ $2,627-$67,269
2011$62,119-▲ $2,523-$64,642
2010$59,693-▲ $2,426-$62,119
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elisabeth C ByersExecutive DirectorFT$83,000$83,000

Board Members and Trustees

NameTitle
Helen BeeChairman
Bob GambleVice Chair
Allen SmithTrustee
Ian Van GelderTrustee
Kurt HuntTrustee
Margaret MillsTrustee
Penny Sharp SkyTrustee
Suzanne OlsonTrustee
Vicki BremsTrustee
Virginia ErhardtTrustee
Rollie SauerSecretary
Douglas EllisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$347,294
Program Service Revenue
$751,139
Investment Income
$21,147
Other Revenue
$-5,711
All Other Contributions
$253,073
Change in Net Assets
$169,789

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,113,869
Revenue Not Reported on Form 990
$11,686
Total Revenue per Audited Statements
$1,125,555
Total Revenue per Form 990
$1,113,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$675,394
Salaries, Compensation, and Employee Benefits$268,686
Total Fundraising Expense$71,157
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$649,394$9,745$16,255$675,394
Other Salaries and Wages$118,806$26,669$40,211$185,686
Current Officers, Directors, Trustees, and Key Employees$37,516$30,793$14,691$83,000
Total Functional Expenses$805,716$67,207$71,157$944,080

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$960,199
Expenses per Audited Statements$944,080
Total Expenses per Form 990$944,080
Expenses Not Reported on Form 990$16,119
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,711
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$94,221-$5,711-
Total Events$94,221-$5,711$-5,711
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Board MembersBoard MbrsSome BoardNo-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$19,944
Prepaid Lease$17,800
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 family members
No
Business relationship with organization members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“Individuals and businesses can become members of opal community land trust, by making a small donation. Memberships are renewed annually.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Members of opal community land trust elect the governing board of trustees.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Members of opal community land trust approve decisions, as required by the organization's by-laws.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“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.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Officers, directors and key employees complete a disclosure statement.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The executive director's compensation is determined by independent persons.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents are available to the public upon request,posted on opal's website, and on other websites.”

Filing and Contact Details

Filer

Filer Name
Opal Community Land Trust
EIN
94-3116010
Phone
3603763191
Address
PO BOX 1133, EASTSOUND, WA 98245

Signing Officer

Name
Douglas Ellis
Title
Treasurer
Signed
2015-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Ellis
Formed
1989
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
100

Preparer

Firm
CNA Tax Professionals Inc
Address
8606 Allisonville Rd Ste 120, Indianapolis, IN 46250
Preparer
Xiaolin Shi CPA
Phone
3178413393
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“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. With few exceptions, opal is generally no longer subject to examination by taxing authorities for years before december 31, 2011.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Special events expenses $5711”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Special events expenses $5711”

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
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IRS990/MissionDesc0THE 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.
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-5711
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5711
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-4433
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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt036367
IRS990/OtherLiabilitiesGrp/EOYAmt037744
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt040211
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026669
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0118806
IRS990/OtherSalariesAndWagesGrp/TotalAmt0185686
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IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0383324
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0371165
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt070002
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt073385
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0DOUGLAS ELLIS
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
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IRS990/ProgramServiceRevenueGrp/Desc1HOUSE SALES
IRS990/ProgramServiceRevenueGrp/Desc2LEASE FEES
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt017443
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0599
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1339279
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2146041
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3265220
IRS990/ProgSrvcAccomActy2Grp/Desc0DEVELOP HOMES AFFORDABLE TO LOW TO MODERATE INCOME HOUSEHOLDS AND LEASE LAND TO QUALIFIED PROPERTY OWNERS. PROVIDED NEW OWNERSHIP OPPORTUNITY FOR FOUR ADDITIONAL LOW AND MODERATE INCOME HOUSEHOLDS. PROVIDE HOMEBUYER EDUCATION AND HOMEOWNERSHIP FINANCIAL COUNSELING TO QUALIFIED RESIDENTS OF ORCAS ISLAND IN SAN JUAN COUNTY. ASSISTED 64 HOUSEHOLDS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0485320
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IRS990/PYOtherExpensesAmt0752655
IRS990/PYProgramServiceRevenueAmt0766427
IRS990/PYRevenuesLessExpensesAmt0462262
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReconcilationRevenueExpnssAmt0169789
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,591,893
Liabilities
$2,710,391
Net assets
$10,881,502
Revenue
$1,113,869
Expenses
$944,080
Net income
$169,789
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.0$5.63$32.4$4.10$1.55$2.55
2023Detailed filing. Detailed filing data is available for this year.$37.3$7.57$29.7$4.69$1.66$3.03
2022Detailed filing. Detailed filing data is available for this year.$33.1$6.44$26.6$3.97$1.11$2.86
2021Detailed filing. Detailed filing data is available for this year.$30.3$6.44$23.9$3.19$0.53$2.66
2020Detailed filing. Detailed filing data is available for this year.$28.0$6.07$21.9$5.80$1.07$4.73
2019Detailed filing. Detailed filing data is available for this year.$22.3$5.11$17.2$2.66$0.81$1.85
2018Detailed filing. Detailed filing data is available for this year.$19.1$3.17$15.9$2.42$0.80$1.62
2017Detailed filing. Detailed filing data is available for this year.$17.2$2.78$14.4$1.26$0.74$0.51
2016Detailed filing. Detailed filing data is available for this year.$15.9$2.08$13.8$2.05$0.97$1.08
2015Detailed filing. Detailed filing data is available for this year.$14.9$2.29$12.6$3.37$1.54$1.82
2014Detailed filing. Detailed filing data is available for this year.$13.6$2.71$10.9$1.11$0.94$0.17
2013Summary only. Only limited summary data is available for this year.$13.5$2.79$10.7$1.42$0.96$0.46
2012Summary only. Only limited summary data is available for this year.$13.6$3.04$10.6$2.10$0.73$1.37
2011Summary only. Only limited summary data is available for this year.$12.2$2.97$9.19$1.74$0.85$0.89