Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 4.4% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Assets
Up$19,052,477
Up $1,881,317 (+11%) from 2017
Net Assets
Up$15,885,692
Up $1,497,496 (+10%) from 2017
Liabilities
Up$3,166,785
Up $383,821 (+14%) from 2017
Revenue
Up$2,422,428
Up $1,166,499 (+93%) from 2017
Expenses
Up$804,616
Up $60,246 (+8.1%) from 2017
Net Income
Up$1,617,812
Up $1,106,253 (+216%) from 2017
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 | $13,464,802 | $14,594,588 | ▲ $1,129,786 |
| Investments in Publicly Traded Securities | $2,143,372 | $1,976,059 | ▼ $167,313 |
| Cash and Non-Interest-Bearing Accounts | $221,036 | $706,127 | ▲ $485,091 |
| Savings and Temporary Cash Investments | $262,562 | $690,098 | ▲ $427,536 |
| Other Notes and Loans Receivable, Net | $478,565 | $487,065 | ▲ $8,500 |
| Pledges and Grants Receivable | $380,703 | $340,070 | ▼ $40,633 |
| Accounts Receivable | $18,300 | $28,032 | ▲ $9,732 |
| Total Assets | $17,171,160 | $19,052,477 | ▲ $1,881,317 |
| Other Assets Total | $201,820 | $230,438 | ▲ $28,618 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,363,734 | $2,903,214 | ▲ $539,480 |
| Accounts Payable and Accrued Expenses | $383,934 | $227,650 | ▼ $156,284 |
| Other Liabilities | $35,296 | $35,921 | ▲ $625 |
| Total Liabilities | $2,782,964 | $3,166,785 | ▲ $383,821 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $13,465,379 | $14,846,699 | ▲ $1,381,320 |
| Temporarily Rstr Net Assets | $841,422 | $957,598 | ▲ $116,176 |
| Permanently Rstr Net Assets | $81,395 | $81,395 | → $0 |
| Total Net Assets Fund Balance | $14,388,196 | $15,885,692 | ▲ $1,497,496 |
| Total Liabilities and Net Assets / Fund Balance | $17,171,160 | $19,052,477 | ▲ $1,881,317 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $9,730,804 | $871,891 | $10,602,695 |
| Land | $4,863,784 | - | $4,863,784 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2018 | $1,756,080 | - | ▼ $19,034 | - | $1,737,046 |
| 2017 | $1,582,491 | - | ▲ $173,589 | - | $1,756,080 |
| 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 | - | $73,375 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Elisabeth Byers | Executive Director | FT | $96,300 | $9,260 | $105,560 |
| Name | Title |
|---|---|
| Tim Fuller | President |
| Margaret Mills | Vice President |
| Bob Gamble | Trustee |
| Kurt Hunt | Trustee |
| Pegi Grroundwater | Trustee |
| Rusty Diggs | Trustee |
| Vicki Brems | Trustee |
| Virginia Erhardt | Trustee |
| Anne Bertino | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $460,464 |
| Salaries, Compensation, and Employee Benefits | $344,152 |
| Total Fundraising Expense | $86,926 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $429,469 | $9,123 | $21,872 | $460,464 |
| Other Salaries and Wages | $146,138 | $47,353 | $45,100 | $238,591 |
| Current Officers, Directors, Trustees, and Key Employees | $64,656 | $20,951 | $19,954 | $105,561 |
| Total Functional Expenses | $640,263 | $77,427 | $86,926 | $804,616 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $809,625 |
| Expenses per Audited Statements | $804,616 |
| Total Expenses per Form 990 | $804,616 |
| Expenses Not Reported on Form 990 | $5,009 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $5,009 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Dinner and Gala | $120,907 | - | $5,009 | - |
| Misc | $550 | - | - | - |
| Total Events | $121,457 | - | $5,009 | $-5,009 |
| Liability | Amount |
|---|---|
| Security Deposits | $18,921 |
| Prepaid Lease | $17,000 |
“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 expenses: program service expenses 429,469. Management and general expenses 9,123. Fundraising expenses 21,872. Total expenses 460,464.”
“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.”
“FUNDRAISER”
“FUNDRAISER”
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 | 383934 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 227650 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 18300 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 28032 |
| 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/AllOtherContributionsAmt | 0 | 1083791 |
| 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/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 221036 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 706127 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 19954 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 20951 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 64656 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 105561 |
| 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/ContriRptFundraisingEventAmt | 0 | 121457 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1734997 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 94006 |
| IRS990/CYOtherExpensesAmt | 0 | 460464 |
| IRS990/CYOtherRevenueAmt | 0 | -1235 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 594660 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1617812 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 344152 |
| IRS990/CYTotalExpensesAmt | 0 | 804616 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 86926 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2422428 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | DEVELOP HOMES AFFORDABLE TO LOW TO MODERATE INCOME HOUSEHOLDS AND LEASE LAND TO QUALIFIED PROPERTY OWNERS. PROVIDED NEW OWNERSHIP OPPORTUNITY FOR EIGHT ADDITIONAL LOW AND MODERATE INCOME HOUSEHOLDS. PROVIDE HOMEBUYER EDUCATION AND HOMEOWNERSHIP FINANCIAL COUNSELING TO QUALIFIED RESIDENTS OF ORCAS ISLAND IN SAN JUAN COUNTY. ASSISTED 42 HOUSEHOLDS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 116090 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 21872 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 9123 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 429469 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 460464 |
| 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 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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 | 9260 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | VICKI BREMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RUSTY DIGGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | VIRGINIA ERHARDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BOB GAMBLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PEGI GRROUNDWATER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KURT HUNT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANNE BERTINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TIM FULLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ELISABETH BYERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MARGARET MILLS |
| 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 | 96300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| 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/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 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIR. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 121457 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 5009 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 529749 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2427437 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 94006 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 94006 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2143372 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1976059 |
| IRS990/IRPDocumentCnt | 0 | 21 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 871891 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 13464802 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 14594588 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 15466479 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| 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 | 2363734 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2903214 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 14388196 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 15885692 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -5009 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -5009 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -120316 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 201820 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 230438 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 35296 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 35921 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541610 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CONSULTING FEES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 3774 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3774 |
| IRS990/OtherRevenueTotalAmt | 0 | 3774 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 45100 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 47353 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 146138 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 238591 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 478565 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 487065 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 81395 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 81395 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 380703 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 340070 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ANNE BERTINO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LEASE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | HOUSE SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 263824 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 179849 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 150987 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 263824 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 179849 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 150987 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MANAGED RENTAL PROPERTY AND PROVIDED ADMINISTRATIVE AND TECHNICAL SUPPORT TO LEASEHOLD PROPERTIES. PROVIDED SERVICES FOR HOUSEHOLDS, INCLUDING FACILIATING RESALES OF EXISTING LEASEHOLD HOMES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 524173 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 406609 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 614625 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 143491 |
| IRS990/PYOtherExpensesAmt | 0 | 428191 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 497813 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 511559 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 316179 |
| IRS990/PYTotalExpensesAmt | 0 | 744370 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1255929 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1617812 |
| 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 | 188051 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 262562 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 690098 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1734997 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 614625 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1407627 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1967826 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 253073 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 5978148 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 94006 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 143491 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 31965 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 66655 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 15923 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 352040 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 594660 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 497813 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 622685 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1340975 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 764245 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3820378 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 94006 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 143491 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 31965 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 66655 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 15923 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 352040 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03470 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.02890 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 3774 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 3774 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96500 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.97110 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 9798526 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2329657 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1112438 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2030312 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3308801 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1017318 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 9798526 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2427437 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1255929 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2062277 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3375456 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1033241 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 10154340 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/DirectContactLegislatorsAmt | 0 | 3325 |
| IRS990ScheduleC/DirectContactLegislatorsInd | 0 | 1 |
| IRS990ScheduleC/GrantsOtherOrganizationsInd | 0 | 0 |
| IRS990ScheduleC/MailingsMembersInd | 0 | 0 |
| IRS990ScheduleC/MediaAdvertisementsInd | 0 | 0 |
| IRS990ScheduleC/NotDescribedSection501c3Ind | 0 | 0 |
| IRS990ScheduleC/OtherActivitiesInd | 0 | 0 |
| IRS990ScheduleC/PaidStaffOrManagementInd | 0 | 0 |
| IRS990ScheduleC/PublicationsOrBroadcastInd | 0 | 0 |
| IRS990ScheduleC/RalliesDemonstrationsInd | 0 | 0 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | OPAL TIME ON LOBBYING ACTIVITIES FOR A TOTAL COST OF $3,325. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART II-B, LINE 1: |
| IRS990ScheduleC/TotalLobbyingExpendituresAmt | 0 | 3325 |
| IRS990ScheduleC/VolunteersInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.95000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 9730804 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 871891 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 10602695 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1756080 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1737046 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -19034 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1582491 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1756080 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 173589 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1479708 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1582491 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 102783 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 73385 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 1453080 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1479708 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -46757 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 70002 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 1250 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 73375 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2123 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 5009 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 804616 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4863784 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4863784 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -120316 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 5009 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 18921 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 17000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PREPAID LEASE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 5009 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.05000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -115307 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2422428 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISER |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISER |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 14594588 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 804616 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 35921 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2422428 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2307121 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 809625 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 121457 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 120907 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 550 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 5009 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | DINNER AND GALA |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | MISC |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 120907 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 550 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 121457 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -5009 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 5009 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.