OPPORTUNITY INTERNATIONAL NICARAGUA INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- OPPORTUNITY INTERNATIONAL NICARAGUA INC (EIN 47-0994982)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202423209349323422
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T16:43:03-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 790 N WATER ST SUITE 2000 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | 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 | 470994982 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPPORTUNITY INTERNATIONAL NICARAGUA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPPO | BusinessNameControlTxt |
| Phone | 9522210193 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 S HULEN STREET STE 124 1044 | AddressLine1Txt |
| City | FORT WORTH | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76109 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DON GREINER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9522210193 | 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 | SHELBY NETZ CPA | PreparerPersonNm |
| PTIN | P01405265 | PTIN |
| Phone | 4147775500 | 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 | DAVID KONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 S HULEN STREET STE 124 1044 | AddressLine1Txt |
| City | FORT WORTH | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,176,677 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OPPORTUNITYNICARAGUA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, (SEE SCH O) AND THE COMMUNITIES IN WHICH THEY LIVE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $52,062 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $51,062 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,385,293 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,181,968 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,561,943 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $583,403 | CYProgramServiceRevenueAmt |
| PY Investment Income | $57,374 | PYInvestmentIncomeAmt |
| CY Investment Income | $71,568 | CYInvestmentIncomeAmt |
| PY Other Revenue | $33,780 | PYOtherRevenueAmt |
| CY Other Revenue | $1,393,889 | CYOtherRevenueAmt |
| PY Total Revenue | $3,038,390 | PYTotalRevenueAmt |
| CY Total Revenue | $4,230,828 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $59,933 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,201,992 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,024,209 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,283,789 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,953,832 | PYOtherExpensesAmt |
| CY Other Expenses | $2,340,622 | CYOtherExpensesAmt |
| PY Total Expenses | $3,037,974 | PYTotalExpensesAmt |
| CY Total Expenses | $4,826,403 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $416 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$595,575 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,779,824 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,637,382 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,651,485 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,055,340 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,128,339 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,582,042 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,292,281 | ExpenseAmt |
| Grant | $1,201,992 | GrantAmt |
| Revenue | $1,239,754 | RevenueAmt |
| Desc | OPERATE FOOD PROCESSING PLANT IN LOCAL COMMUNITY TO BETTER PRODUCT PLACEMENT IN THE VALUE CHAIN, CREATE JOBS, AND BETTER LIVING CONDITIONS THROUGH TRAINING IN FINANCIAL LITERACY, MODELING IMPROVED AGRICULTURE METHODS, AND SPONSORING ENTREPRENEURSHIP THAT WILL LEAD TO SUSTAINABLE LIVELIHOODS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $493,760 | ExpenseAmt |
| Revenue | $54,634 | RevenueAmt |
| Desc | OPERATE A LOCAL SCHOOL IN THE COMMUNITY WITH AN EMPHASIS IN TRAINING IN AGRICULTURE AND HOSPITALITY INDUSTRIES THAT WILL LEAD TO SUSTAINABLE LIVELIHOODS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $91,416 | ExpenseAmt |
| Revenue | $528,769 | RevenueAmt |
| Desc | WORK LOCALLY WITH RESIDENTS TO BETTER THE COMMUNITY, CREATE JOBS, AND BETTER LIVING CONDITIONS THROUGH TRAINING IN FINANCIAL LITERACY, MODELING IMPROVED AGRICULTURE METHODS, SPONSORING ENTREPRENEURSHIP, AND PROVIDING EDUCATION THAT WILL LEAD TO SUSTAINABLE LIVELIHOODS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,877,457 | 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | NU | ForeignCountryCd |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAN VAN OORT | PersonNm |
| Phone | 9522210193 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 S HULEN STREET STE 123 1044 | AddressLine1Txt |
| City | FORT WORTH | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DAVID KONE | |||||||
| CEO | 20.00 | 30.00 | Yes (X) | Yes (X) | $358,800 | $0 | $2,776 |
| DAVID ALLMAN | |||||||
| PRESIDENT | 5.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DONNA ALLMAN | |||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DON GREINER | |||||||
| TREASURER | 5.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANGIE BASTIAN | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| BOB LUPTON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DAN BASTIAN | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID WIEGMAN | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| FLORIDA ELLIS | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JEANNIE BUCKNER | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK THOMPSON | |||||||
| DIRECTOR | 5.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHELLIE GREINER | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN LAVEY | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS GUERARD | |||||||
| DIRECTOR | 5.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $358,800 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,776 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $275,000 | RelatedOrganizationsAmt |
| All Other Contributions | $1,906,968 | AllOtherContributionsAmt |
| Total Contributions | $2,181,968 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SHARED SERVICES REVENU | 110000 | $528,769 | $528,769 |
| SCHOOL TUITION | 611110 | $54,634 | $54,634 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $583,403 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,568 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $52,062 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,506 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $6,185,603 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,945,849 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,239,754 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,239,754 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $154,135 | TotalRevenueColumnAmt |
| Exclusion | $154,135 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $154,135 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,230,828 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,823,157 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $52,062 | UnrelatedBusinessRevenueAmt |
| Exclusion | $173,641 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,201,992 | TotalAmt |
| Program Services | $1,201,992 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361,576 | TotalAmt |
| Management And General | $361,576 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $908,160 | TotalAmt |
| Program Services | $891,465 | ProgramServicesAmt |
| Management And General | $16,695 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,091 | TotalAmt |
| Program Services | $6,091 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,130 | TotalAmt |
| Program Services | $1,130 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,832 | TotalAmt |
| Program Services | $6,832 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,961 | TotalAmt |
| Management And General | $8,961 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,247 | TotalAmt |
| Management And General | $35,247 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $915,210 | TotalAmt |
| Program Services | $819,370 | ProgramServicesAmt |
| Management And General | $95,840 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,412 | TotalAmt |
| Program Services | $19,231 | ProgramServicesAmt |
| Management And General | $8,181 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,766 | TotalAmt |
| Management And General | $10,766 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $487,945 | TotalAmt |
| Program Services | $467,329 | ProgramServicesAmt |
| Management And General | $20,616 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,070 | TotalAmt |
| Program Services | $127 | ProgramServicesAmt |
| Management And General | $35,943 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,190 | TotalAmt |
| Program Services | $29,190 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,153 | TotalAmt |
| Program Services | $229,415 | ProgramServicesAmt |
| Management And General | $18,738 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,143 | TotalAmt |
| Program Services | $13,969 | ProgramServicesAmt |
| Management And General | $8,174 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT EXPENSE | $103,334 | $103,334 | |
| FUEL | $66,618 | $34,879 | $31,739 |
| UNRELATED BUS INC TAX | $21,239 | $21,239 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,334 | TotalAmt |
| Program Services | $53,103 | ProgramServicesAmt |
| Management And General | $275,231 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,826,403 | TotalAmt |
| Program Services | $3,877,457 | ProgramServicesAmt |
| Management And General | $948,946 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,257 | BOYAmt |
| EOY | $225,204 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,525 | BOYAmt |
| EOY | $424,962 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,100,529 | BOYAmt |
| EOY | $1,191,457 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,097 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,195 | BOYAmt |
| EOY | $495,127 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,294 | BOYAmt |
| EOY | $102,425 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,789,182 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,733,611 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,026,748 | BOYAmt |
| EOY | $1,055,571 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $484,927 | BOYAmt |
| EOY | $554,280 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,000 | BOYAmt |
| EOY | $600,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $857,252 | BOYAmt |
| EOY | $988,356 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,779,824 | BOYAmt |
| EOY | $5,637,382 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $612,790 | BOYAmt |
| EOY | $203,374 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $800,000 | BOYAmt |
| EOY | $500,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,000 | BOYAmt |
| EOY | $525,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,695 | BOYAmt |
| EOY | $1,826,966 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,651,485 | BOYAmt |
| EOY | $3,055,340 | 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 | $2,643,411 | BOYAmt |
| EOY | $1,961,211 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $484,928 | BOYAmt |
| EOY | $620,831 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,128,339 | BOYAmt |
| EOY | $2,582,042 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,779,824 | BOYAmt |
| EOY | $5,637,382 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$595,575 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $56,912 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$7,634 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,196,159 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $825,245 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,057,359 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,385,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,181,968 | CurrentTaxYearAmt |
| Total | $7,646,024 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,196,159 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $825,245 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,057,359 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,385,293 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,181,968 | CurrentTaxYearAmt |
| Total | $7,646,024 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $438,967 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,207,057 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,291 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $57,360 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $71,568 | CurrentTaxYearAmt |
| Total | $132,219 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $10,066 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $75,447 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $33,780 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $154,135 | CurrentTaxYearAmt |
| Total | $273,428 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,051,671 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $6,167,772 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.89510 | PublicSupportCY170Pct |
| Public Support PY170 | 0.86700 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME - 2020 AMOUNT: $ 10,066. 2021 AMOUNT: $ 75,447. 2022 AMOUNT: $ 33,780. 2023 AMOUNT: $ 154,135. | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $64,824 | OtherCostOrOtherBasisAmt |
| Book Value | $64,824 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,141,953 | OtherCostOrOtherBasisAmt |
| Depreciation | $720,302 | DepreciationAmt |
| Book Value | $421,651 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,363,012 | OtherCostOrOtherBasisAmt |
| Depreciation | $942,724 | DepreciationAmt |
| Book Value | $420,288 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $219,393 | OtherCostOrOtherBasisAmt |
| Depreciation | $70,585 | DepreciationAmt |
| Book Value | $148,808 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,055,571 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT IN PROSPERA FOODS INC | Desc |
| Book Value | $600,000 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $600,000 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM RELATED PARTY | $984,424 |
| OTHER ASSETS | $3,932 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $988,356 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED PARTIES | Desc |
| Amt | $1,826,966 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,826,966 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | OPPORTUNITY INTERNATIONAL NICARAGUA, INC. HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON THE TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 238 | EmployeeCnt |
| Type Of Activities Conducted | THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES | SpecificServicesProvidedTxt |
| Region Total Expenditures | $2,755,920 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 238 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 238 | TotalEmployeeCnt |
| Subtotal Spent | $2,755,920 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $2,755,920 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN | RegionTxt |
| Purpose Of Grant | TO SUPPORT THE ORGANIZATION'S MISSION TO TO CARE FOR MARGINALIZED YOUTH IN THE BARRIOS OF NICARAGUAN CITIES. | PurposeOfGrantTxt |
| Cash Grant | $1,201,992 | CashGrantAmt |
| Manner Of Cash Disbursement | CASH | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | NEW SCHOLARSHIP RECIPIENTS ARE CHOSEN ANNUALLY BASED ON ACADEMIC PERFORMANCE AND FINANCIAL NEED BY AN INDEPENDENT COMMITTEE. CONTINUING SCHOLARSHIP PAYMENTS ARE MADE TO SCHOLARSHIP RECIPIENTS ONLY AFTER VERIFYING VALID TUITION PAYMENTS HAVE BEEN MADE AND REQUIRED GRADES HAVE BEEN MAINTAINED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID KONE | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $163,800 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $195,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $1,646 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $1,130 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $361,576 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE CEO RECEIVED BONUS COMPENSATION OF $195,000 DURING 2023, RELATED TO HIS WORK FOR BOTH THE FILING ORGANIZATION AND PROSPERA FOODS, INC., A RELATED CORPORATION,. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (7 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| DAVID ALLMAN | |||||||
| DIRECTOR | WORKING CAPITAL | Yes (X) | $200,000 | $140,000 | 0 | Yes (1) | Yes (1) |
| FLORIDA ELLIS | |||||||
| DIRECTOR | WORKING CAPITAL | Yes (X) | $50,000 | $20,000 | 0 | Yes (1) | Yes (1) |
| JEANNIE BUCKNER | |||||||
| DIRECTOR | WORKING CAPITAL | Yes (X) | $25,000 | $10,000 | 0 | Yes (1) | Yes (1) |
| SHELLIE GREINER | |||||||
| DIRECTOR | WORKING CAPITAL | Yes (X) | $200,000 | $140,000 | 0 | Yes (1) | Yes (1) |
| MARK THOMPSON | |||||||
| DIRECTOR | WORKING CAPITAL | Yes (X) | $200,000 | $140,000 | 0 | Yes (1) | Yes (1) |
| THOMAS GUERARD | |||||||
| DIRECTOR | WORKING CAPITAL | Yes (X) | $25,000 | $10,000 | 0 | Yes (1) | Yes (1) |
| ANGIE BASTIAN | |||||||
| DIRECTOR | WORKING CAPITAL | Yes (X) | $100,000 | $40,000 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $500,000 | TotalBalanceDueAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART II: | FormAndLineReferenceDesc |
| Explanation | ALL LOANS LISTED IN THIS SECTION HAVE A WRITTEN AGREEMENT IN PLACE AND ARE ACCRUING INTEREST. THE AMOUNT OF ACCRUED INTEREST IS REFLECTED AS A CURRENT LIABILITY ON FORM 990, PART X. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE FOLLOWING DIRECTORS HAVE A FAMILY RELATIONSHIP: DAVID ALLMAN AND DONNA ALLMAN, DON GREINER AND SHELLIE GREINER, AND DAN BASTIAN AND ANGIE BASTIAN. THE FOLLOWING DIRECTORS HAVE A BUSINESS RELATIONSHIP AND ALSO SERVE AS DIRECTORS OF PROSPERA FOODS, INC., A BENEFIT CORPORATION OWNED BY OIN: ANGIE BASTIAN, DON GREINER, DAVID ALLMAN, MARK THOMPSON, DAN BASTIAN, AND DAVID KONE. |
| FORM 990, PART VI, SECTION B, LINE 11B | STAFF PREPARES DETAILED INFORMATION FROM INTERNAL REPORTS AND FINANCIAL STATEMENTS AND SENDS TO BAKER TILLY ADVISORY GROUP, LP. SVP - FINANCE OF OPPORTUNITY INTERNATIONAL REVIEWS THE DRAFT PREPARED BY BAKER TILLY AND DISCUSSES COMMENTS AND QUESTIONS WITH BAKER TILLY. AFTER REVIEW IS COMPLETE, THE 990 IS DISTRIBUTED TO THE OPPORTUNITY INTERNATIONAL NICARAGUA BOARD OF DIRECTORS AND THE RETURN IS SIGNED AND SUBMITTED TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | IT IS AN ANNUAL REQUIREMENT FOR ALL EMPLOYEES AND DIRECTORS TO SIGN THE CONFLICT OF INTEREST STATEMENTS. DISCLOSURES ARE TO BE MADE BY EMPLOYEES TO THE CHIEF EXECUTIVE OFFICER (CEO). IN THE CASE OF THE CEO AND OTHER DIRECTORS, CONFLICTS OF INTEREST ARE REPORTED TO THE BOARD CHAIR, OR IN THE CASE OF THE BOARD CHAIR TO THE RISK AND AUDIT COMMITTEE. IF A CONFLICT OF INTEREST IS DETERMINED, THE RESPONSIBLE PERSON(S) ARE RECUSED/EXCLUDED FROM ALL DISCUSSIONS IN CONNECTION WITH THE PROPOSED TRANSACTION. FINANCE DEPARTMENT MONITORS RELATED PARTY TRANSACTIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | CONFLICT OF INTEREST POLICY IS NOT PUBLISHED. FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, LINE 1: | DAVID KONE RECEIVED COMPENSATION FROM OPPORTUNITY INTERNATIONAL NICARAGUA, INC. FOR SERVICES RENDERED AS CEO OF BOTH OPPORTUNITY INTERNATIONAL NICARAGUA, INC. AND PROSPERA FOODS, INC. HIS ANNUAL COMPENSATION IS DETERMINED USING COMPARABILITY DATA FOR SIMILAR ORGANIZATIONS. |
| FORM 990, PART IX, LINE 11G | CONTRACTORS: PROGRAM SERVICE EXPENSES 819,370. MANAGEMENT AND GENERAL EXPENSES 95,840. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 915,210. |
| FORM 990, PART XI, LINE 9: | EXCHANGE RATE LOSS -7,634. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION NEITHER CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PROSPERA FOODS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 S HULEN STREET STE 123 1044 | AddressLine1Txt |
| City | FORT WORTH | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 853310844 | EIN |
| Primary Activities | MARKET DISTRIBUTION OF AGRICULTURAL GOODS PRODUCED BY OIN | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPPORTUNITY INTERNATIONAL NICARAGUA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $2,726,080 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $3,778,565 | ShareOfEOYAssetsAmt |
| Ownership | 0.75000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | Yes (1) | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PROSPERA FOODS INC | ||
| A | $52,062 | MONTHLY INTEREST RATE |
| PROSPERA FOODS INC | ||
| C | $275,000 | BOARD APPROVED AMOUNT |
| PROSPERA FOODS INC | ||
| Q | $528,769 | ACTUAL AMOUNT PAID |
| PROSPERA FOODS INC | ||
| E | $1,321,531 | LOAN BALANCE |
| PROSPERA FOODS INC | ||
| G | $4,945,849 | AMOUNT PURCHASED |