Civic Intelligence

Opal Community Land Trust

990 • Fiscal year 2016 • EIN 94-3116010

Jan 01, 2016 to Dec 31, 2016 • Filed on May 09, 2017

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

38th percentile

0.13x

Higher debt load relative to assets than 38% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

1.01x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

92nd percentile

53%

Higher net margin than 92% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

19th percentile

$91,140

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

67th percentile

6.4%

Faster asset growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

8th percentile

-39%

Faster revenue growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$15,878,162

Up $957,903 (+6.4%) from 2015

Net Assets

Up

$13,798,728

Up $1,170,996 (+9.3%) from 2015

Liabilities

Down

$2,079,434

Down $213,093 (-9.3%) from 2015

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin92nd percentile

Revenue

Down

$2,050,455

Down $1,317,462 (-39%) from 2015

Expenses

Down

$967,222

Down $577,421 (-37%) from 2015

Net Income

Down

$1,083,233

Down $740,041 (-41%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth67th 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

2016

Assets$15,878,162
Liabilities$2,079,434
Net Assets$13,798,728
Open 2016 Filing

Operations Trend

Revenue Growth8th 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

2016

Revenue$2,050,455
Expenses$967,222
Net Income$1,083,233
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 9, 2017
Return Version
2016v3.0
Gross Receipts
$2,062,377
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$12,294,345$12,435,869▲ $141,524
Investments in Publicly Traded Securities$1,499,992$1,617,598▲ $117,606
Savings and Temporary Cash Investments$444,369$807,687▲ $363,318
Pledges and Grants Receivable$11,643$448,362▲ $436,719
Other Notes and Loans Receivable, Net$396,892$403,847▲ $6,955
Cash and Non-Interest-Bearing Accounts$64,963$156,206▲ $91,243
Accounts Receivable$22,836$4,480▼ $18,356
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$14,920,259$15,878,162▲ $957,903
Other Assets Total$185,219$4,113▼ $181,106
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,210,686$1,993,575▼ $217,111
Accounts Payable and Accrued Expenses$46,576$51,886▲ $5,310
Other Liabilities$35,265$33,973▼ $1,292
Total Liabilities$2,292,527$2,079,434▼ $213,093
Net Assets / Fund Balance
Unrestricted Net Assets$12,190,306$12,900,309▲ $710,003
Temporarily Rstr Net Assets$360,614$819,346▲ $458,732
Permanently Rstr Net Assets$76,812$79,073▲ $2,261
Total Net Assets Fund Balance$12,627,732$13,798,728▲ $1,170,996
Total Liabilities and Net Assets / Fund Balance$14,920,259$15,878,162▲ $957,903

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,603,886$700,618$9,304,504
Land$3,831,983-$3,831,983

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,479,708-▲ $102,783-$1,582,491
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
Compensation and Service Providers
Top Officer Pay19th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elisabeth C ByersExecutive DirectorFT$91,140$91,140

Board Members and Trustees

NameTitle
Bob GamblePresident
Tim FullerVice President
Anne BertinoTrustee
Kurt HuntTrustee
Margaret MillsTrustee
Pegi GroundwaterTrustee
Penny Sharp SkyTrustee
Vicki BremsTrustee
Virginia ErhardtTrustee
Ian Van GelderSecretary
Helen BeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,407,727
Program Service Revenue
$622,685
Investment Income
$31,965
Other Revenue
$-11,922
All Other Contributions
$1,010,285
Change in Net Assets
$1,083,233

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,050,455
Revenue Not Reported on Form 990
$99,685
Total Revenue per Audited Statements
$2,150,140
Total Revenue per Form 990
$2,050,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$663,449
Salaries, Compensation, and Employee Benefits$303,773
Total Fundraising Expense$105,468
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$613,927$8,264$41,258$663,449
Other Salaries and Wages$133,179$29,007$50,447$212,633
Current Officers, Directors, Trustees, and Key Employees$44,567$32,810$13,763$91,140
Total Functional Expenses$791,673$70,081$105,468$967,222

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$984,980
Expenses per Audited Statements$967,222
Total Expenses per Form 990$967,222
Expenses Not Reported on Form 990$17,758
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$11,922
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner and Gala$80,440-$11,922-
Total Events$80,440-$11,922$-11,922
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
Prepaid Lease$17,400
Security Deposits$16,573
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
Helen Bee
Title
Treasurer
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Helen Bee
Formed
1989
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
100

Preparer

Firm
CNA Tax Professionals Inc
Address
8606 Allisonville Rd Ste 120, Indianapolis, IN 46250
Preparer
Shawn D Dreiman 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 event expenses $11922”

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

“Special event expenses $11922”

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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/ProgramServiceRevenueGrp/Desc1LEASE FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0DEVELOP HOMES AFFORDABLE TO LOW TO MODERATE INCOME HOUSEHOLDS AND LEASE LAND TO QUALIFIED PROPERTY OWNERS. PROVIDED NEW OWNERSHIP OPPORTUNITY FOR ONE ADDITIONAL LOW AND MODERATE INCOME HOUSEHOLDS. PROVIDE HOMEBUYER EDUCATION AND HOMEOWNERSHIP FINANCIAL COUNSELING TO QUALIFIED RESIDENTS OF ORCAS ISLAND IN SAN JUAN COUNTY. ASSISTED 20 HOUSEHOLDS.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0651850
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01459109
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,878,162
Liabilities
$2,079,434
Net assets
$13,798,728
Revenue
$2,050,455
Expenses
$967,222
Net income
$1,083,233
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