2023-11-14T16:44:21-06:00 2022-12-31 390859910 BAKER TILLY US LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2022-01-01 470994982 OPPORTUNITY INTERNATIONAL NICARAGUA INC OPPO 9522210193 3000 S HULEN STREET STE 124 1044 FORT WORTH TX 76109 DON GREINER TREASURER 9522210193 2023-11-14 1 DON GREINER 999009999 1 LAWRENCE H MOHR CPA P00447603 6128764500 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID KONE 3000 S HULEN STREET STE 124 1044 FORT WORTH TX 76109 3038390 0 X WWW.OPPORTUNITYNICARAGUA.ORG X 2014 IL THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, (SEE SCH O) AND THE COMMUNITIES IN WHICH THEY LIVE. 14 6 2 15 49757 48757 2057359 1385293 1326308 1561943 3449 57374 954529 33780 4341645 3038390 761602 59933 0 0 723550 1024209 0 0 0 1518694 1953832 3003846 3037974 1337799 416 4314286 4779824 1504685 1651485 2809601 3128339 THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVE. 0 0 1569753 59933 1505159 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. 311775 56784 OPERATE A LOCAL SCHOOL IN THE COMMUNITY WITH AN EMPHASIS IN TRAINING IN AGRICULTURE AND HOSPITALITY INDUSTRIES THAT WILL LEAD TO SUSTAINABLE LIVELIHOODS. 68000 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. 1949528 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 2 1 1 1 1 NU 0 0 0 0 0 0 0 0 0 0 X 14 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JAN VAN OORT 9522210193 3000 S HULEN STREET STE 123 1044 FORT WORTH TX 76109 DAVID KONE EXECUTIVE DIRECTOR 20.00 30.00 X X 316000 0 6780 DAVID ALLMAN PRESIDENT 5.00 1.00 X X 0 0 0 DONNA ALLMAN SECRETARY 5.00 X X 0 0 0 DON GREINER TREASURER 5.00 1.00 X X 0 0 0 JEANNIE BUCKNER DIRECTOR 5.00 X 0 0 0 SHELLIE GREINER DIRECTOR 5.00 X 0 0 0 MARK THOMPSON DIRECTOR 5.00 1.00 X 0 0 0 FLORIDA ELLIS DIRECTOR 5.00 X 0 0 0 ANGIE BASTIAN DIRECTOR 5.00 X 0 0 0 DAN BASTIAN DIRECTOR 5.00 X 0 0 0 THOMAS GUERARD DIRECTOR 5.00 1.00 X 0 0 0 BOB LUPTON DIRECTOR 5.00 X 0 0 0 SANDRA PADILLA DIRECTOR 5.00 X 0 0 0 DAVID WIEGMAN DIRECTOR 5.00 X 0 0 0 316000 0 6780 1 0 1 0 0 640000 745293 1385293 AGRICULTURAL PRODUCTS 110000 1505159 1505159 SCHOOL TUITION 611110 56784 56784 1561943 57360 49757 7603 14 0 14 14 14 MISCELLANEOUS INCOME 900099 33780 33780 33780 3038390 1561943 49757 41397 59933 59933 322780 322780 687106 687106 3280 3280 11043 11043 9700 9700 33026 33026 83563 83563 995 995 16170 16170 16875 16875 251404 251404 5834 5834 FOOD PROCESSING PLANT E 1514754 1514754 FOREIGN CURRENCY TRANSL 21511 21511 3037974 1949528 1088446 0 27700 56257 731584 164525 353509 1100529 13097 277415 360195 116294 2529564 1502816 1110675 1026748 432713 484927 150000 600000 1230690 857252 4314286 4779824 474745 612790 800000 800000 179593 225000 50347 13695 1504685 1651485 X 2376887 2643411 432714 484928 2809601 3128339 4314286 4779824 416 -65651 383973 0 X X 0 0 0 X 925664 1196159 825245 2057359 1385293 6389720 925664 1196159 825245 2057359 1385293 6389720 693607 5696113 3291 57360 60651 10066 75447 33780 119293 6569664 4344615 0.86700 0.97480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 10,066. 2021 AMOUNT: $ 75,447. 2022 AMOUNT: $ 33,780. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 65527 65527 1069558 635594 433964 1315143 798960 516183 79336 68262 11074 1026748 INVESTMENT IN PROSPERA FOODS INC 600000 F 600000 DUE FROM RELATED PARTY 825146 OTHER ASSETS 23265 FORECLOSED ASSETS 8841 857252 401K LIABILITY 7799 DUE TO RELATED PARTIES 5896 13695 0 CENTRAL AMERICA AND THE CARIBBEAN 1 124 THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES 2556485 1 124 0 0 1 124 2556485 0 2556485 CENTRAL AMERICA AND THE CARIBBEAN TO SUPPORT THE ORGANIZATION'S MISSION TO TO CARE FOR MARGINALIZED YOUTH IN THE BARRIOS OF NICARAGUAN CITIES. 20056 CASH 0 1 0 0 0 0 0 0 0 PART I, LINE 2: 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. PART III ACCOUNTING METHOD: X X 0 0 0 0 0 0 0 1 0 DAVID KONE EXECUTIVE DIRECTOR 156000 0 160000 0 0 0 2464 0 4316 0 322780 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR RECEIVED BONUS COMPENSATION OF $160,000 DURING 2022. DAVID ALLMAN DIRECTOR WORKING CAPITAL X 200000 200000 0 1 1 FLORIDA ELLIS DIRECTOR WORKING CAPITAL X 50000 50000 0 1 1 JEANNIE BUCKNER DIRECTOR WORKING CAPITAL X 25000 25000 0 1 1 SHELLIE GREINER DIRECTOR WORKING CAPITAL X 200000 200000 0 1 1 MARK THOMPSON DIRECTOR WORKING CAPITAL X 100000 100000 0 1 1 THOMAS GUERARD DIRECTOR WORKING CAPITAL X 125000 125000 0 1 1 ANGIE BASTIAN DIRECTOR WORKING CAPITAL X 100000 100000 0 1 1 800000 SCHEDULE L, PART II: 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. 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 US, LLP. 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 XII, LINE 2C: THE ORGANIZATION NEITHER CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. PROSPERA FOODS INC 3000 S HULEN STREET STE 123 1044 FORT WORTH TX 76109 853310844 MARKET DISTRIBUTION OF AGRICULTURAL GOODS PRODUCED BY OIN PA OPPORTUNITY INTERNATIONAL NICARAGUA C 1932485 2842694 0.75000 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 PROSPERA FOODS INC A 49757 MONTHLY INTEREST RATE PROSPERA FOODS INC C 640000 BOARD APPROVED AMOUNT