OPPORTUNITY COMMUNITIES LLC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- OPPORTUNITY COMMUNITIES LLC (EIN 82-3595539)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202413209349326706
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T18:22:45-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 GRANITE STREET SUITE 1200 | AddressLine1Txt |
| City | BRAINTREE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02184 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 823595539 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPPORTUNITY COMMUNITIES LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPPO | BusinessNameControlTxt |
| Phone | 6175458309 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID GORDON | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 6175458309 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOLANTA TUCK CPA | PreparerPersonNm |
| PTIN | P01340068 | PTIN |
| Phone | 7813803520 | PhoneNum |
| Preparation | 2024-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KATHLEEN MCGILVRAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,939,537 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OPPCOMMUNITIES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2017 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF OPPORTUNITY COMMUNITIES LLC (OPPCO) IS EXCLUSIVELY CHARITABLE AS A FRESH AND INNOVATIVE BUSINESS MODEL THAT SOLVES A FUNDAMENTAL STRUCTURAL CHALLENGE: RETAINING LOCAL CONTROL OF RESOURCES AND ASSETS, THAT ARE CONTINUALLY REINVESTED BACK INTO THE COMMUNITY, WHILE BENEFITING FROM THE EFFICIENCY AND EFFECTIVENESS OF A LARGER SCALE ENTITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 34 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $332,350 | PYContributionsGrantsAmt |
| CY Contributions Grants | $148,055 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,576,579 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,790,008 | CYProgramServiceRevenueAmt |
| PY Investment Income | $629 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,474 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,909,558 | PYTotalRevenueAmt |
| CY Total Revenue | $4,939,537 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,080,387 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,660,832 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $92,077 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,050,289 | PYOtherExpensesAmt |
| CY Other Expenses | $1,295,078 | CYOtherExpensesAmt |
| PY Total Expenses | $4,130,676 | PYTotalExpensesAmt |
| CY Total Expenses | $4,955,910 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$221,118 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$16,373 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $860,101 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,013,850 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,053,220 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $915,309 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$193,119 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $98,541 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF OPPORTUNITY COMMUNITIES LLC (OPPCO) IS EXCLUSIVELY CHARITABLE AS A FRESH AND INNOVATIVE BUSINESS MODEL THAT SOLVES A FUNDAMENTAL STRUCTURAL CHALLENGE: RETAINING LOCAL CONTROL OF RESOURCES AND ASSETS, THAT ARE CONTINUALLY REINVESTED BACK INTO THE COMMUNITY, WHILE BENEFITING FROM THE EFFICIENCY AND EFFECTIVENESS OF A LARGER SCALE ENTITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,688,218 | ExpenseAmt |
| Revenue | $4,790,008 | RevenueAmt |
| Desc | MANAGEMENT SERVICES: OPPCO MEMBERS BENEFIT FROM SHARED ADMINISTRATION-FINANCIAL MANAGEMENT, HUMAN RESOURCES, OPERATIONS, DATA AND EVALUATION-AND PROGRAMMATIC CAPACITY IN AREAS THAT BENEFIT FROM SCALE AND TECHNICAL CAPACITY INCLUDING REAL ESTATE DEVELOPMENT, ASSET MANAGEMENT, AND TENANT SERVICES. | Desc |
| Total Program Service Expenses | $2,688,218 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 34 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID GORDON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6175458309 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHARLENE BAUER | |||||||
| PRESIDENT (UNTIL 4/2023) CLERK (AS OF 4/2023) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SCOTT POLLACK | |||||||
| VP (UNTIL 4/2023) PRESIDENT (AS OF 7/2023) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FAYE DOOKHARAN | |||||||
| CLERK | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BILL ELSBREE | |||||||
| TREASURER (UNTIL 4/2023) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAKEYA CHRISTMAS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MAGGIE SUPER CHURCH | |||||||
| VICE PRESIDENT (AS OF 4/2023) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHIRRONDA ALMEIDA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID LINHART | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALFONSO SIRA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRANK NITKIEWICZ | |||||||
| TREASURER (AS OF 4/2023) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ALMA BALONON-ROSEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FAITH GLICKMAN ROSSI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DIANA MORENO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANN HOUSTON | |||||||
| CHIEF EXECUTIVE OFFICER (UNTIL 9/2023) | 40.00 | Yes (X) | $81,443 | $0 | $25,919 | ||
| WILLIAM MORRISON | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $169,723 | $0 | $42,344 | ||
| KATHLEEN MCGILVRAY | |||||||
| CHIEF EXECUTIVE OFFICER (AS OF 3/2023) | 40.00 | Yes (X) | $174,735 | $0 | $5,578 | ||
| TAMIKA FOWLER | |||||||
| SR VP, HUMAN RESOURCES | 40.00 | $148,024 | $0 | $12,320 | Yes (X) | ||
| WILLIAM GORDON | |||||||
| SR VP OF REAL ESTATE AND D | 40.00 | $176,356 | $0 | $23,128 | Yes (X) | ||
| NANCY TURNER | |||||||
| SR VP, RESOURCE DEVELOPMENT | 40.00 | $146,540 | $0 | $23,275 | Yes (X) | ||
| VICTORIA GRUBER | |||||||
| CONTROLLER | 40.00 | $127,959 | $0 | $13,362 | Yes (X) | ||
| ANNE CONWAY | |||||||
| VP OF REAL ESTATE SYSTEMS | 40.00 | $112,255 | $0 | $15,269 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,137,035 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $161,195 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSOURCE SERVICES INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 148 LINDEN ST | AddressLine1Txt |
| City | WELLESLEY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02482 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | IT SERVICES | ServicesDesc |
| Compensation | $169,118 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $148,055 | AllOtherContributionsAmt |
| Total Contributions | $148,055 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MANAGEMENT SERVICE FEE | Desc |
| Business | 541610 | BusinessCd |
| Total Revenue Column | $4,790,008 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,790,008 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,790,008 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,474 | TotalRevenueColumnAmt |
| Exclusion | $1,474 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,939,537 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,790,008 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,474 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $499,742 | TotalAmt |
| Program Services | $293,190 | ProgramServicesAmt |
| Management And General | $195,314 | ManagementAndGeneralAmt |
| Fundraising | $11,238 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,490,442 | TotalAmt |
| Program Services | $1,445,341 | ProgramServicesAmt |
| Management And General | $993,734 | ManagementAndGeneralAmt |
| Fundraising | $51,367 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,247 | TotalAmt |
| Program Services | $84,906 | ProgramServicesAmt |
| Management And General | $46,812 | ManagementAndGeneralAmt |
| Fundraising | $4,529 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,743 | TotalAmt |
| Program Services | $173,082 | ProgramServicesAmt |
| Management And General | $95,427 | ManagementAndGeneralAmt |
| Fundraising | $9,234 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,658 | TotalAmt |
| Program Services | $164,137 | ProgramServicesAmt |
| Management And General | $87,974 | ManagementAndGeneralAmt |
| Fundraising | $4,547 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,275 | TotalAmt |
| Management And General | $13,275 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,463 | TotalAmt |
| Management And General | $31,463 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $708,385 | TotalAmt |
| Program Services | $467,750 | ProgramServicesAmt |
| Management And General | $233,292 | ManagementAndGeneralAmt |
| Fundraising | $7,343 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,669 | TotalAmt |
| Program Services | $53,194 | ProgramServicesAmt |
| Management And General | $154,816 | ManagementAndGeneralAmt |
| Fundraising | $3,659 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,286 | TotalAmt |
| Program Services | $6,618 | ProgramServicesAmt |
| Management And General | $311,508 | ManagementAndGeneralAmt |
| Fundraising | $160 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,000 | TotalAmt |
| Management And General | $12,000 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,955,910 | TotalAmt |
| Program Services | $2,688,218 | ProgramServicesAmt |
| Management And General | $2,175,615 | ManagementAndGeneralAmt |
| Fundraising | $92,077 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $645,321 | BOYAmt |
| EOY | $186,147 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,523 | BOYAmt |
| EOY | $784,112 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,257 | BOYAmt |
| EOY | $43,591 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $860,101 | BOYAmt |
| EOY | $1,013,850 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,364 | BOYAmt |
| EOY | $534,453 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $380,856 | BOYAmt |
| EOY | $380,856 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,053,220 | BOYAmt |
| EOY | $915,309 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$193,119 | BOYAmt |
| EOY | $98,541 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$193,119 | BOYAmt |
| EOY | $98,541 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $860,101 | BOYAmt |
| EOY | $1,013,850 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$16,373 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $308,033 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $157,753 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $793,515 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,010,047 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $332,350 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $148,055 | CurrentTaxYearAmt |
| Total | $2,441,720 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,856,765 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,734,139 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,981,525 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,576,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,790,008 | CurrentTaxYearAmt |
| Total | $23,939,016 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,014,518 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,527,654 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,991,572 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,908,929 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,938,063 | CurrentTaxYearAmt |
| Total | $26,380,736 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $26,380,736 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $66 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $629 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,474 | CurrentTaxYearAmt |
| Total | $2,169 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $66 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $629 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,474 | CurrentTaxYearAmt |
| Total | $2,169 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,872 | CurrentTaxYearMinus4YearsAmt |
| Total | $3,872 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,018,390 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,527,654 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,991,638 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,909,558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,939,537 | CurrentTaxYearAmt |
| Total | $26,386,777 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99980 | PublicSupportCY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2019 AMOUNT: $ 3,872. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL DEPOSITS | Desc |
| Amt | $380,856 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $380,856 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,981,535 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $41,998 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $41,998 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,939,537 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,939,537 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,997,908 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $41,998 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $41,998 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,955,910 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,955,910 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE AGENCY AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. INFORMATION/TAX RETURNS FILED BY THE AGENCY ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") FOR A PERIOD OF THREE YEARS. WHILE NO INFORMATION/TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2020 REMAIN OPEN. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILLIAM MORRISON | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $169,723 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $42,344 | $0 | $212,067 | $0 | $0 | $0 |
| WILLIAM GORDON | ||||||||||||||
| SR VP OF REAL ESTATE AND D | $176,356 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $23,128 | $0 | $199,484 | $0 | $0 | $0 |
| KATHLEEN MCGILVRAY | ||||||||||||||
| CHIEF EXECUTIVE OFFICER (AS OF 3/202 | $174,735 | $0 | $0 | $0 | $0 | $0 | $4,731 | $0 | $847 | $0 | $180,313 | $0 | $0 | $0 |
| NANCY TURNER | ||||||||||||||
| SR VP, RESOURCE DEVELOPMENT | $146,540 | $0 | $0 | $0 | $0 | $0 | $6,080 | $0 | $17,195 | $0 | $169,815 | $0 | $0 | $0 |
| TAMIKA FOWLER | ||||||||||||||
| SR VP, HUMAN RESOURCES | $148,024 | $0 | $0 | $0 | $0 | $0 | $5,977 | $0 | $6,343 | $0 | $160,344 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | CHANGES TO OPPCO'S BYLAWS ARE MADE BY THE BOARD OF MANAGERS AND SUBJECT TO THE APPROVAL OF THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | OPPCO HAS MEMBERS WHO MAY ELECT MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | MANAGEMENT PROVIDES A DRAFT OF THE TAX RETURN TO THE BOARD OF DIRECTORS OF THE ORGANIZATION FOR REVIEW. ALL DESIRED CHANGES ARE COMMUNICATED TO THE AUDITOR AND CONSIDERED FOR COMPLIANCE WITH RELEVANT TAX LAWS PRIOR TO BEING APPLIED AND THE TAX RETURN BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE BOARD EACH YEAR AND THE BOARD SIGNS OFF. ANY NEW CONTRACTS ARE REVIEWED WITH THE CONFLICT OF INTEREST IN MIND. IF ANY POTENTIAL CONFLICT ARISES IT IS REPORTED TO THE BOARD FOR DISCUSSION AND REVIEW. IN ORDER TO AVOID THE REVIEW PROCESS, ANY POTENTIAL CONTRACTS THAT MAY PRESENT THIS PROBLEM ARE TYPICALLY NOT SERIOUSLY CONSIDERED. |
| FORM 990, PART VI, SECTION B, LINE 15 | A WRITTEN EVALUATION/REVIEW OF THE CHIEF EXECUTIVE OFFICER IS PREPARED BY EACH OF THE BOARD MANAGERS AND PRESENTED TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE PROCESSES AND ASSESSES THE EVALUATIONS AND PROVIDES A RECOMMENDATION ON COMPENSATION TO THE BOARD. THE BOARD MAKES THE ULTIMATE DECISION AS TO COMPENSATION BY A FULL VOTE. THE RECOMMENDATION IS BASED UPON PERFORMANCE AS WELL AS SALARY AND COMPENSATION DATA THAT IS COLLECTED FROM OTHER ORGANIZATIONS INVOLVED IN SIMILAR WORK AND ON A SIMILAR SCALE. THE CHIEF FINANCIAL OFFICER HAS AN ANNUAL PERFORMANCE REVIEW AS DO ALL EMPLOYEES. THE PERFORMANCE REVIEW IS PERFORMED BY THE CHIEF EXECUTIVE OFFICER. SEVERAL FACTORS ARE TAKEN INTO CONSIDERATION, FEEDBACK AND OBSERVATIONS FROM THE BOARD AND THE FINANCE COMMITTEE. AN INCREASE IN SALARY IS GIVEN IF WARRANTED BY JOB PERFORMANCE AND IF THE ECONOMICS OF THE ORGANIZATION AND BUDGET ALLOW FOR IT. THE SALARY IS COMPARED WITH OTHERS IN THE INDUSTRY AND GEOGRAPHIC AREA. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990 IS AVAILABLE UPON REQUEST AT WWW.GUIDESTAR.ORG. OPPCO'S FORM 1023 IS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS: PROGRAM SERVICE EXPENSES 137,184. MANAGEMENT AND GENERAL EXPENSES 233,292. FUNDRAISING EXPENSES 7,343. TOTAL EXPENSES 377,819. MANAGEMENT SERVICE FEES: PROGRAM SERVICE EXPENSES 330,566. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 330,566. |