Civic Intelligence

Opal Community Land Trust

990 • Fiscal year 2018 • EIN 94-3116010

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 25, 2019

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

45th percentile

0.17x

Higher debt load relative to assets than 45% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

1.31x

Higher debt load relative to revenue than 83% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

94th percentile

67%

Higher net margin than 94% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

23rd percentile

$105,560

Higher top officer pay than 23% of similar nonprofits.

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

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

76th percentile

11%

Faster asset growth than 76% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

93rd percentile

93%

Faster revenue growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

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

Historical Trend

Balance Sheet Trend

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

2018

Assets$19,052,477
Liabilities$3,166,785
Net Assets$15,885,692

Operations Trend

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

2018

Revenue$2,422,428
Expenses$804,616
Net Income$1,617,812
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 25, 2019
Return Version
2018v3.1
Gross Receipts
$2,427,437
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$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 Categories

AssetBook ValueDepreciationBasis
Buildings$9,730,804$871,891$10,602,695
Land$4,863,784-$4,863,784

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elisabeth ByersExecutive DirectorFT$96,300$9,260$105,560

Board Members and Trustees

NameTitle
Tim FullerPresident
Margaret MillsVice President
Bob GambleTrustee
Kurt HuntTrustee
Pegi GrroundwaterTrustee
Rusty DiggsTrustee
Vicki BremsTrustee
Virginia ErhardtTrustee
Anne BertinoSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,734,997
Program Service Revenue
$594,660
Investment Income
$94,006
Other Revenue
$-1,235
All Other Contributions
$1,083,791
Change in Net Assets
$1,617,812

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,422,428
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-115,307
Total Revenue per Audited Statements
$2,307,121
Total Revenue per Form 990
$2,422,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,009
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner and Gala$120,907-$5,009-
Misc$550---
Total Events$121,457-$5,009$-5,009
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$18,921
Prepaid Lease$17,000
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, Section A, Line 6

Line 6 explanation - individuals and businesses can become members of opal community land trust, by making a small donation. Memberships are renewed annually.

Form 990, Part VI, Section A, Line 7A

Line 7a explanation - members of opal community land trust elect the governing board of trustees.

Form 990, Part VI, Section A, Line 7B

Line 7b explanation - members of opal community land trust approve decisions, as required by the organization's by-laws.

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section B, Line 12C

Officers, directors and key employees complete a disclosure statement.

Form 990, Part VI, Section B, Line 15A

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

Form 990, Part VI, Section C, Line 19

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
Anne Bertino
Title
Treasurer
Phone
3603763191
Signed
2019-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Bertino
Formed
1989
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
75

Preparer

Firm
Cna Tax Professionals Inc
Address
8606 ALLISONVILLE RD STE 120, INDIANAPOLIS, IN 46250
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other expenses: program service expenses 429,469. Management and general expenses 9,123. Fundraising expenses 21,872. Total expenses 460,464.

Financial Statement Notes

PART X, LINE 2:

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 ADJUSTMENTS:

FUNDRAISER

PART XII, LINE 2D - OTHER ADJUSTMENTS:

FUNDRAISER

Raw XML AppendixShowing 400 of 531 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.

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IRS990/Desc0DEVELOP 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.
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IRS990/NetUnrlzdGainsLossesInvstAmt0-120316
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0201820
IRS990/OtherAssetsTotalGrp/EOYAmt0230438
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt035296
IRS990/OtherLiabilitiesGrp/EOYAmt035921
IRS990/OtherRevenueMiscGrp/BusinessCd0541610
IRS990/OtherRevenueMiscGrp/Desc0CONSULTING FEES
IRS990/OtherRevenueMiscGrp/ExclusionAmt03774
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03774
IRS990/OtherRevenueTotalAmt03774
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt045100
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt047353
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0146138
IRS990/OtherSalariesAndWagesGrp/TotalAmt0238591
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0478565
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0487065
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt081395
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt081395
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0380703
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0340070
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANNE BERTINO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0RENT
IRS990/ProgramServiceRevenueGrp/Desc1LEASE FEES
IRS990/ProgramServiceRevenueGrp/Desc2HOUSE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0263824
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1179849
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2150987
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0263824
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1179849
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2150987
IRS990/ProgSrvcAccomActy2Grp/Desc0MANAGED RENTAL PROPERTY AND PROVIDED ADMINISTRATIVE AND TECHNICAL SUPPORT TO LEASEHOLD PROPERTIES. PROVIDED SERVICES FOR HOUSEHOLDS, INCLUDING FACILIATING RESALES OF EXISTING LEASEHOLD HOMES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0524173
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0406609
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0614625
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0143491
IRS990/PYOtherExpensesAmt0428191
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0497813
IRS990/PYRevenuesLessExpensesAmt0511559
IRS990/PYSalariesCompEmpBnftPaidAmt0316179
IRS990/PYTotalExpensesAmt0744370
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01255929
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01617812
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0188051
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0262562
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0690098
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01734997
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0614625
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01407627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01967826
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0253073
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05978148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt094006
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0143491
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt031965
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt066655
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt015923
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0352040
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0594660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0497813
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0622685
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01340975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0764245
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03820378
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt094006
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0143491
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt031965
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt066655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt015923
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0352040
IRS990ScheduleA/InvestmentIncomeCYPct00.03470
IRS990ScheduleA/InvestmentIncomePYPct00.02890
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03774
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03774
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96500
IRS990ScheduleA/PublicSupportPY509Pct00.97110
IRS990ScheduleA/PublicSupportTotal509Amt09798526
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02329657
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01112438
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02030312
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03308801
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01017318
IRS990ScheduleA/Total509Grp/TotalAmt09798526
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02427437
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01255929
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02062277
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03375456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01033241
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010154340
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsAmt03325
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0OPAL TIME ON LOBBYING ACTIVITIES FOR A TOTAL COST OF $3,325.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt03325
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.95000
IRS990ScheduleD/BuildingsGrp/BookValueAmt09730804
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0871891
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010602695
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01756080
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01737046
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-19034
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01582491
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01756080
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0173589
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01479708
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01582491
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0102783
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt073385
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01453080
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01479708
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-46757
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt070002
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01250
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt073375
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02123
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt05009
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0804616
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt04863784
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04863784
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-120316
IRS990ScheduleD/OtherExpensesIncludedAmt05009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018921
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt117000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID LEASE
IRS990ScheduleD/OtherRevenueAmt05009
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.05000
IRS990ScheduleD/RevenueNotReportedAmt0-115307
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02422428
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OPAL 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/ExplanationTxt1FUNDRAISER
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISER
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014594588
IRS990ScheduleD/TotalExpensesPerForm990Amt0804616
IRS990ScheduleD/TotalLiabilityAmt035921
IRS990ScheduleD/TotalRevenuePerForm990Amt02422428
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02307121
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0809625
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0121457
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0120907
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt0550
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05009
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER AND GALA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MISC
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0120907
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0121457
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-5009
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05009

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Filings

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