Civic Intelligence

Opal Community Land Trust

990 • Fiscal year 2015 • EIN 94-3116010

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 11, 2016

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

41st percentile

0.15x

Higher debt load relative to assets than 41% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.68x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

92nd percentile

54%

Higher net margin than 92% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

18th percentile

$85,756

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

75th percentile

9.8%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

97th percentile

202%

Faster revenue growth than 97% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$14,920,259

Up $1,328,366 (+9.8%) from 2014

Net Assets

Up

$12,627,732

Up $1,746,230 (+16%) from 2014

Liabilities

Down

$2,292,527

Down $417,864 (-15%) from 2014

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin92nd percentile

Revenue

Up

$3,367,917

Up $2,254,048 (+202%) from 2014

Expenses

Up

$1,544,643

Up $600,563 (+64%) from 2014

Net Income

Up

$1,823,274

Up $1,653,485 (+974%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2015

Assets$14,920,259
Liabilities$2,292,527
Net Assets$12,627,732
Open 2015 Filing

Operations Trend

Revenue Growth97th 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

2015

Revenue$3,367,917
Expenses$1,544,643
Net Income$1,823,274
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 11, 2016
Return Version
2015v2.0
Gross Receipts
$4,376,234
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$11,810,273$12,294,345▲ $484,072
Investments in Publicly Traded Securities$164,337$1,499,992▲ $1,335,655
Savings and Temporary Cash Investments$392,698$444,369▲ $51,671
Other Notes and Loans Receivable, Net$371,165$396,892▲ $25,727
Cash and Non-Interest-Bearing Accounts$75,237$64,963▼ $10,274
Accounts Receivable$56,264$22,836▼ $33,428
Pledges and Grants Receivable-$11,643-
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$13,591,893$14,920,259▲ $1,328,366
Other Assets Total$721,919$185,219▼ $536,700
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,647,230$2,210,686▼ $436,544
Accounts Payable and Accrued Expenses$25,417$46,576▲ $21,159
Other Liabilities$37,744$35,265▼ $2,479
Total Liabilities$2,710,391$2,292,527▼ $417,864
Net Assets / Fund Balance
Unrestricted Net Assets$10,473,901$12,190,306▲ $1,716,405
Temporarily Rstr Net Assets$334,216$360,614▲ $26,398
Permanently Rstr Net Assets$73,385$76,812▲ $3,427
Total Net Assets Fund Balance$10,881,502$12,627,732▲ $1,746,230
Total Liabilities and Net Assets / Fund Balance$13,591,893$14,920,259▲ $1,328,366

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,462,362$614,194$9,076,556
Land$3,831,983-$3,831,983

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$73,385$1,453,080▼ $46,757-$1,479,708
2014$70,002$1,250▲ $2,123-$73,385
2013$67,269-▲ $2,733-$70,002
2012$64,642-▲ $2,627-$67,269
2011$62,119-▲ $2,523-$64,642
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elisabeth C ByersExecutive DirectorFT$85,756$85,756

Board Members and Trustees

NameTitle
Bob GamblePresident
Tim FullerVice President
Kurt HuntTrustee
Margaret MillsTrustee
Penny Sharp SkyTrustee
Suzanne OlsonTrustee
Vicki BremsTrustee
Virginia ErhardtTrustee
Lan Van GelderSecretary
Roland SauerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,967,826
Program Service Revenue
$1,337,322
Investment Income
$70,308
Other Revenue
$-7,539
All Other Contributions
$1,703,908
Change in Net Assets
$1,823,274

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,367,917
Revenue Not Reported on Form 990
$-58,687
Total Revenue per Audited Statements
$3,309,230
Total Revenue per Form 990
$3,367,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,260,647
Salaries, Compensation, and Employee Benefits$283,996
Total Fundraising Expense$72,664
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,228,406$9,547$22,694$1,260,647
Other Salaries and Wages$132,546$25,414$40,280$198,240
Current Officers, Directors, Trustees, and Key Employees$49,910$26,156$9,690$85,756
Total Functional Expenses$1,410,862$61,117$72,664$1,544,643

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,563,000
Expenses per Audited Statements$1,544,643
Total Expenses per Form 990$1,544,643
Expenses Not Reported on Form 990$18,357
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,539
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner and Gala$97,457-$7,539-
Total Events$97,457-$7,539$-7,539
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

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$17,665
Prepaid Lease$17,600
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
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
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
Roland Sauer
Title
Treasurer
Signed
2016-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roland Sauer
Formed
1989
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
5
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 $7539”

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

“Special events expenses $7539”

Raw XML AppendixShowing 400 of 606 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025417
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt046576
IRS990/AccountsReceivableGrp/BOYAmt056264
IRS990/AccountsReceivableGrp/EOYAmt022836
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt01703908
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0ELISABETH BYERS
IRS990/BooksInCareOfDetail/PhoneNum03603763191
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1133
IRS990/BooksInCareOfDetail/USAddress/CityNm0EASTSOUND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098245
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt075237
IRS990/CashNonInterestBearingGrp/EOYAmt064963
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt09690
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt026156
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt049910
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt085756
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/ContriRptFundraisingEventAmt097457
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01967826
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt070308
IRS990/CYOtherExpensesAmt01260647
IRS990/CYOtherRevenueAmt0-7539
IRS990/CYProgramServiceRevenueAmt01337322
IRS990/CYRevenuesLessExpensesAmt01823274
IRS990/CYSalariesCompEmpBnftPaidAmt0283996
IRS990/CYTotalExpensesAmt01544643
IRS990/CYTotalFundraisingExpenseAmt072664
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03367917
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/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 51 HOUSEHOLDS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0true
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0963102
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt022694
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt09547
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01228406
IRS990/FeesForServicesOtherGrp/TotalAmt01260647
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0VIRGINIA ERHARDT
IRS990/Form990PartVIISectionAGrp/PersonNm1VICKI BREMS
IRS990/Form990PartVIISectionAGrp/PersonNm2TIM FULLER
IRS990/Form990PartVIISectionAGrp/PersonNm3BOB GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm4KURT HUNT
IRS990/Form990PartVIISectionAGrp/PersonNm5MARGARET MILLS
IRS990/Form990PartVIISectionAGrp/PersonNm6SUZANNE OLSON
IRS990/Form990PartVIISectionAGrp/PersonNm7ROLAND SAUER
IRS990/Form990PartVIISectionAGrp/PersonNm8PENNY SHARP SKY
IRS990/Form990PartVIISectionAGrp/PersonNm9LAN VAN GELDER
IRS990/Form990PartVIISectionAGrp/PersonNm10ELISABETH C BYERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1085756
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Dir.
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt097457
IRS990/FundraisingDirectExpensesAmt07539
IRS990/GainOrLossGrp/SecuritiesAmt03653
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0166461
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01004431
IRS990/GrossReceiptsAmt04376234
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt066655
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt066655
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0164337
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01499992
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0614194
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011810273
IRS990/LandBldgEquipBasisNetGrp/EOYAmt012294345
IRS990/LandBldgEquipCostOrOtherBssAmt012908539
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01000778
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02647230
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02210686
IRS990/NetAssetsOrFundBalancesBOYAmt010881502
IRS990/NetAssetsOrFundBalancesEOYAmt012627732
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt03653
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03653
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-7539
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-7539
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-77044
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0721919
IRS990/OtherAssetsTotalGrp/EOYAmt0185219
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt037744
IRS990/OtherLiabilitiesGrp/EOYAmt035265
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt040280
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025414
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0132546
IRS990/OtherSalariesAndWagesGrp/TotalAmt0198240
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0371165
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0396892
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt073385
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt076812
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt011643
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ROLAND SAUER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/Desc0HOUSE SALES
IRS990/ProgramServiceRevenueGrp/Desc1LEASE FEES
IRS990/ProgramServiceRevenueGrp/Desc2RENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0934337
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1155385
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2247600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0934337
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1155385
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2247600
IRS990/ProgSrvcAccomActy2Grp/Desc0MANAGED RENTAL PROPERTY AND PROVIDED ADMINISTRATIVE AND TECHNICAL SUPPORT TO LEASEHOLD PROPERTIES. PROVIDED SERVICES FOR 168 HOUSEHOLDS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0447760
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0402986
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0347294
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021147
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0675394
IRS990/PYOtherRevenueAmt0-5711
IRS990/PYProgramServiceRevenueAmt0751139
IRS990/PYRevenuesLessExpensesAmt0169789
IRS990/PYSalariesCompEmpBnftPaidAmt0268686
IRS990/PYTotalExpensesAmt0944080
IRS990/PYTotalRevenueAmt01113869
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01823274
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0937989
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0392698
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0444369
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01967826
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0253073
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0651850
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01459109
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0962284
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05294142
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt066655
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt015923
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05994
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04993
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03054
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt096619
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01340975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0764245
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0766427
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0545604
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0775560
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04192811
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt066655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015923
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05994
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04993
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt096619
IRS990ScheduleA/InvestmentIncomeCYPct00.01010
IRS990ScheduleA/InvestmentIncomePYPct00.00360
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01098
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01098
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98980
IRS990ScheduleA/PublicSupportPY509Pct00.99530
IRS990ScheduleA/PublicSupportTotal509Amt09486953
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03308801
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01017318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01418277
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02004713
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01737844
IRS990ScheduleA/Total509Grp/TotalAmt09486953
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03375456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01033241
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01424271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02010804
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01740898
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09584670
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,920,259
Liabilities
$2,292,527
Net assets
$12,627,732
Revenue
$3,367,917
Expenses
$1,544,643
Net income
$1,823,274
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