Civic Intelligence

Opal Community Land Trust

990 • Fiscal year 2023 • EIN 94-3116010

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 28, 2024

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

48th percentile

0.20x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

1.61x

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

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

94th percentile

65%

Higher net margin than 94% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

16th percentile

$127,132

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

67th percentile

13%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

72nd percentile

18%

Faster revenue growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$37,312,290

Up $4,231,743 (+13%) from 2022

Net Assets

Up

$29,744,785

Up $3,103,287 (+12%) from 2022

Liabilities

Up

$7,567,505

Up $1,128,456 (+18%) from 2022

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin94th percentile

Revenue

Up

$4,687,739

Up $714,799 (+18%) from 2022

Expenses

Up

$1,659,566

Up $544,891 (+49%) from 2022

Net Income

Up

$3,028,173

Up $169,908 (+5.9%) from 2022

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

2023

Assets$37,312,290
Liabilities$7,567,505
Net Assets$29,744,785
Open 2023 Filing

Operations Trend

Revenue Growth72nd 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

2023

Revenue$4,687,739
Expenses$1,659,566
Net Income$3,028,173
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 28, 2024
Return Version
2023v5.1
Gross Receipts
$4,687,739
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$17,994,341$21,890,946▲ $3,896,605
Other Notes and Loans Receivable, Net$10,975,047$11,113,217▲ $138,170
Cash and Non-Interest-Bearing Accounts$1,059,900$1,486,392▲ $426,492
Investments in Publicly Traded Securities$1,434,090$1,367,002▼ $67,088
Accounts Receivable$133,020$657,499▲ $524,479
Savings and Temporary Cash Investments$1,089,638$466,021▼ $623,617
Investments Other Securities$-157$-208▼ $51
Total Assets$33,080,547$37,312,290▲ $4,231,743
Other Assets Total$394,668$331,421▼ $63,247
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,911,834$6,502,973▲ $591,139
Accounts Payable and Accrued Expenses$482,668$1,014,716▲ $532,048
Other Liabilities$44,547$49,816▲ $5,269
Total Liabilities$6,439,049$7,567,505▲ $1,128,456
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$25,640,631$29,141,074▲ $3,500,443
Net Assets With Donor Restrictions$1,000,867$603,711▼ $397,156
Total Net Assets Fund Balance$26,641,498$29,744,785▲ $3,103,287
Total Liabilities and Net Assets / Fund Balance$33,080,547$37,312,290▲ $4,231,743

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,133,927$1,311,182$14,445,109
Land$8,757,019-$8,757,019

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$655,043-▲ $36,272-$691,315
2022$636,972$30,000▼ $11,929-$655,043
2021$602,326-▲ $34,646-$636,972
2020$423,404$168,000▲ $10,922-$602,326
2019$1,737,046$28,156▲ $60,645$1,402,443$423,404
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elisabeth ByersExecutive DirectorFT$120,000$7,132$127,132

Board Members and Trustees

NameTitle
Margaret MillsPresident
Anne Marie ShanksVice President
Bob MorrisTrustee
Bonnie BurgTrustee
Rusty DiggsTrustee
Tim FullerTrustee
Anne BertinoSecretary
Minor LileTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,804,112
Program Service Revenue
$728,944
Investment Income
$147,323
Other Revenue
$7,360
All Other Contributions
$1,777,158
Change in Net Assets
$3,028,173

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,687,739
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$78,151
Total Revenue per Audited Statements
$4,765,890
Total Revenue per Form 990
$4,687,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$940,170
Salaries, Compensation, and Employee Benefits$719,396
Total Fundraising Expense$95,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$3,077,691$179,874$8,286$3,265,851
Occupancy$793,240$43,185$16,141$852,566
Other Salaries and Wages$333,957$209,288$49,019$592,264
Interest$181,091$828-$181,919
Current Officers, Directors, Trustees, and Key Employees$71,685$44,925$10,522$127,132
Depreciation Depletion$76,970--$76,970
Advertising$3,006$1,796$3,413$8,215
Travel$4,141$2,763$557$7,461
Fees for Services Accounting$2,320$4,651$214$7,185
Other Expenses$-3,098,856$-41,989$7,789$-3,098,856
Total Functional Expenses$1,118,304$445,321$95,941$1,659,566

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,659,567
Total Expenses per Audited Statements$1,659,567
Total Expenses per Form 990$1,659,567
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Meeting$4,500---
Total Events$4,500---
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$33,816
Prepaid Lease$16,000
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 35% controlled entity
No
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
Minor Lile
Title
Treasurer
Phone
3603763191
Signed
2024-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Minor Lile
Formed
1989
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
Employees
13
Volunteers
30

Preparer

Firm
Cna Tax Professionals Inc
Address
10475 CROSSPOINT BOULEVARD SUITE, 200, INDIANAPOLIS, IN 46256
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional expenses: program service expenses 89,739. Management and general expenses 179,874. Fundraising expenses 8,286. Total expenses 277,899. Professional project services: program service expenses 2,987,952. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,987,952.”

FORM 990, PART XI, LINE 9:

“Capital distribution -3,037.”

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.”

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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt05911834
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06502973
IRS990/NetAssetsOrFundBalancesBOYAmt026641498
IRS990/NetAssetsOrFundBalancesEOYAmt029744785
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt078152
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt025640631
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt029141074
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt016141
IRS990/OccupancyGrp/ManagementAndGeneralAmt043185
IRS990/OccupancyGrp/ProgramServicesAmt0793240
IRS990/OccupancyGrp/TotalAmt0852566
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0394668
IRS990/OtherAssetsTotalGrp/EOYAmt0331421
IRS990/OtherChangesInNetAssetsAmt0-3037
IRS990/OtherExpensesGrp/Desc0DUES, FEES, & SHARED CO
IRS990/OtherExpensesGrp/Desc1PROPERTY MANAGEMENT
IRS990/OtherExpensesGrp/Desc2CAPITALIZAED COSTS
IRS990/OtherExpensesGrp/FundraisingAmt07789
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-41989
IRS990/OtherExpensesGrp/ProgramServicesAmt055574
IRS990/OtherExpensesGrp/ProgramServicesAmt1-382515
IRS990/OtherExpensesGrp/ProgramServicesAmt2-3098856
IRS990/OtherExpensesGrp/TotalAmt021374
IRS990/OtherExpensesGrp/TotalAmt1-382515
IRS990/OtherExpensesGrp/TotalAmt2-3098856
IRS990/OtherLiabilitiesGrp/BOYAmt044547
IRS990/OtherLiabilitiesGrp/EOYAmt049816
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt07360
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07360
IRS990/OtherRevenueTotalAmt07360
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt049019
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0209288
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0333957
IRS990/OtherSalariesAndWagesGrp/TotalAmt0592264
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt010975047
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt011113217
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MINOR LILE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0RENT
IRS990/ProgramServiceRevenueGrp/Desc1LEASE FEES
IRS990/ProgramServiceRevenueGrp/Desc2DEVELOPER FEES
IRS990/ProgramServiceRevenueGrp/Desc3HOUSE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0413924
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1289290
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217341
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38389
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0413924
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1289290
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217341
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38389
IRS990/ProgSrvcAccomActy2Grp/Desc0LOAN PROGRAMS: PROVIDE LOANS TO ELIGIBLE HOUSEHOLDS TO ENABLE THEM TO PURCHASE A HOME.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt030616
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt019956
IRS990/ProgSrvcAccomActy3Grp/Desc0LEASEHOLD STEWARDSHIP: LEASE LAND AND PROVIDE SUPPORT SERVICES TO HOMEOWNERS WHO LEASE LAND FROM OPAL.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0306941
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0200073
IRS990/ProgSrvcAccomActyOtherGrp/Desc0RENTAL STEWARDSHIP: MANAGE PROPERTIES OWNED BY OPAL THAT ARE RENTED BE QUALIFIED INDIVIDUALS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0651574
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0424716
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03285007
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0102348
IRS990/PYOtherExpensesAmt0500752
IRS990/PYOtherRevenueAmt0-5606
IRS990/PYProgramServiceRevenueAmt0591191
IRS990/PYRevenuesLessExpensesAmt02858265
IRS990/PYSalariesCompEmpBnftPaidAmt0613923
IRS990/PYTotalExpensesAmt01114675
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03972940
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt03028173
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt084199
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01089638
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0466021
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03804112
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03285007
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02523830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03281975
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01259694
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt014154618
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0147323
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0102358
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0123834
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt038772
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0106822
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0519109
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0728944
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0591191
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0551915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02421908
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0630294
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04924252
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0147323
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0102358
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0123834
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt038772
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0106822
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0519109
IRS990ScheduleA/InvestmentIncomeCYPct00.02620
IRS990ScheduleA/InvestmentIncomePYPct00.02660
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt07360
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt012186
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-14451
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt080842
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt092815
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0178752
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96470
IRS990ScheduleA/PublicSupportPY509Pct00.96340
IRS990ScheduleA/PublicSupportTotal509Amt019078870
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04533056
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03876198
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03075745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05703883
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01889988
IRS990ScheduleA/Total509Grp/TotalAmt019078870
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04687739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03990742
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03185128
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05823497
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02089625
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt019776731
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
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsAmt05827
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0OPAL'S TIME ON LOBBYING ACTIVITIES TOTALED A COST OF $5,827 AND 101 HOURS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt05827
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.86000
IRS990ScheduleD/BuildingsGrp/BookValueAmt013133927
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01311182
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt014445109
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0655043
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0691315
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt036272
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0636972
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt030000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0655043
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-11929
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0602326
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0636972
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt034646
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0423404
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0168000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0602326

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,312,290
Liabilities
$7,567,505
Net assets
$29,744,785
Revenue
$4,687,739
Expenses
$1,659,566
Net income
$3,028,173
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