STRATEGY STUDIO / PUBLIC DATA EXPLORER

OPPORTUNITY INTERNATIONAL NICARAGUA INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
OPPORTUNITY INTERNATIONAL NICARAGUA INC (EIN 47-0994982)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202203199349319725
Schema version
2021v4.2
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

FieldValueIRS element (for citing)
Return2022-11-15T15:02:31-06:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1225 S 6TH ST 2300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN470994982EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OPPORTUNITY INTERNATIONAL NICARAGUA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOPPOBusinessNameControlTxt
Phone9522210193PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13000 S HULEN STREET STE 123 1044AddressLine1Txt
CityFORT WORTHCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76109ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDON GREINERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9522210193PhoneNum
Signature2022-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDONPersonFirstNm
Person LastGREINERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLAWRENCE H MOHR CPAPreparerPersonNm
PTINP00447603PTIN
Phone6128764500PhoneNum
Preparation2022-11-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDAVID KONEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13000 S HULEN STREET STE 123 1044AddressLine1Txt
CityFORT WORTHCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76109ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,054,540GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.OPPORTUNITYNICARAGUA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionTHE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, (SEE SCH O) AND THE COMMUNITIES IN WHICH THEY LIVE.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$825,245PYContributionsGrantsAmt
CY Contributions Grants$2,057,359CYContributionsGrantsAmt
PY Program Service Revenue$1,456,364PYProgramServiceRevenueAmt
CY Program Service Revenue$1,326,308CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$3,449CYInvestmentIncomeAmt
PY Other Revenue$10,066PYOtherRevenueAmt
CY Other Revenue$954,529CYOtherRevenueAmt
PY Total Revenue$2,291,675PYTotalRevenueAmt
CY Total Revenue$4,341,645CYTotalRevenueAmt
PY Grants And Similar Paid$15,105PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$761,602CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$447,502PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$723,550CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,737,581PYOtherExpensesAmt
CY Other Expenses$1,518,694CYOtherExpensesAmt
PY Total Expenses$2,200,188PYTotalExpensesAmt
CY Total Expenses$3,003,846CYTotalExpensesAmt
PY Revenues Less Expenses$91,487PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,337,799CYRevenuesLessExpensesAmt
Total Assets BOY$2,848,078TotalAssetsBOYAmt
Total Assets EOY$4,314,286TotalAssetsEOYAmt
Total Liabilities BOY$1,434,498TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,504,685TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,413,580NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,809,601NetAssetsOrFundBalancesEOYAmt
MissionTHE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,951,938ExpenseAmt
Grant$761,602GrantAmt
Revenue$1,270,224RevenueAmt
DescOPERATE 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

FieldValueIRS element (for citing)
Expense$227,958ExpenseAmt
Revenue$56,084RevenueAmt
DescOPERATE 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

FieldValueIRS element (for citing)
Expense$84,941ExpenseAmt
DescWORK 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
FieldValueIRS element (for citing)
Total Program Service Expenses$2,264,837TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee2EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryNUForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJAN VAN OORTPersonNm
Phone9522210193PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13000 S HULEN STREET STE 123 1044AddressLine1Txt
CityFORT WORTHCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76109ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID KONE
EXECUTIVE DIRECTOR20.0030.00Yes (X)Yes (X)$112,500$0$13,125
DAVID ALLMAN
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
DONNA ALLMAN
SECRETARY5.00Yes (X)Yes (X)$0$0$0
DON GREINER
TREASURER5.00Yes (X)Yes (X)$0$0$0
ANGIE BASTIAN
DIRECTOR5.00Yes (X)$0$0$0
DAN BASTIAN
DIRECTOR5.00Yes (X)$0$0$0
JEANNIE BUCKNER
DIRECTOR5.00Yes (X)$0$0$0
FLORIDA ELLIS
DIRECTOR5.00Yes (X)$0$0$0
SHELLIE GREINER
DIRECTOR5.00Yes (X)$0$0$0
THOMAS GUERARD
DIRECTOR5.00Yes (X)$0$0$0
BOB LUPTON
DIRECTOR5.00Yes (X)$0$0$0
SANDRA PADILLA
DIRECTOR5.00Yes (X)$0$0$0
MARK THOMPSON
DIRECTOR5.00Yes (X)$0$0$0
DAVID WIEGMAN
DIRECTOR5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$112,500TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$13,125TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$185,000RelatedOrganizationsAmt
All Other Contributions$1,872,359AllOtherContributionsAmt
Total Contributions$2,057,359TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AGRICULTURAL PRODUCTS110000$1,270,224$1,270,224
SCHOOL TUITION611110$56,084$56,084
FieldValueIRS element (for citing)
Total Program Service Revenue$1,326,308TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,291TotalRevenueColumnAmt
Exclusion$3,291ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$405,965SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$405,807SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$158SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$158TotalRevenueColumnAmt
Exclusion$158ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$2,186,170GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,307,088CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$879,082TotalRevenueColumnAmt
Exclusion$879,082ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$75,447TotalRevenueColumnAmt
Exclusion$75,447ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$75,447OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,341,645TotalRevenueColumnAmt
Related Or Exempt Func Income$1,326,308RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$957,978ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$761,602TotalAmt
Program Services$761,602ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$125,625TotalAmt
Management And General$125,625ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$579,169TotalAmt
Management And General$579,169ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,886TotalAmt
Management And General$8,886ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,870TotalAmt
Management And General$9,870ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,559TotalAmt
Management And General$5,559ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,900TotalAmt
Management And General$9,900ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$200TotalAmt
Program Services$200ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$16,345TotalAmt
Program Services$16,345ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$16,833TotalAmt
Program Services$16,833ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$210,126TotalAmt
Program Services$210,126ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,834TotalAmt
Program Services$5,834ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FOOD PROCESSING PLANT E$1,251,997$1,251,997
COMMUNITY INFRASTRUCTUR$1,900$1,900

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,003,846TotalAmt
Program Services$2,264,837ProgramServicesAmt
Management And General$739,009ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$27,700EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$789,830BOYAmt
EOY$731,584EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$434,864BOYAmt
EOY$353,509EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$535,081BOYAmt
EOY$277,415EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$119,102BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,426,372LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,315,697LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$969,201BOYAmt
EOY$1,110,675EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$432,713EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$150,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,230,690EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,848,078BOYAmt
EOY$4,314,286EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$409,498BOYAmt
EOY$474,745EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$800,000BOYAmt
EOY$800,000EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$225,000BOYAmt
EOY$179,593EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$50,347EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,434,498BOYAmt
EOY$1,504,685EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,413,580BOYAmt
EOY$2,376,887EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$432,714EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,413,580BOYAmt
EOY$2,809,601EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,848,078BOYAmt
EOY$4,314,286EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,337,799ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$12,425NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$45,797PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$958,511CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$925,664CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,196,159CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$825,245CurrentTaxYearMinus1YearAmt
Current Tax Year$2,057,359CurrentTaxYearAmt
Total$5,962,938TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$958,511CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$925,664CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,196,159CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$825,245CurrentTaxYearMinus1YearAmt
Current Tax Year$2,057,359CurrentTaxYearAmt
Total$5,962,938TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$63,965SubstantialContributorsTotAmt
Public Support Total170$5,898,973PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$3,291CurrentTaxYearAmt
Total$3,291TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$10,066CurrentTaxYearMinus1YearAmt
Current Tax Year$75,447CurrentTaxYearAmt
Total$85,513TotalAmt
FieldValueIRS element (for citing)
Total Support$6,051,742TotalSupportAmt
Gross Receipts Rltd Activities$7,103,455GrossReceiptsRltdActivitiesAmt
Public Support CY1700.97480PublicSupportCY170Pct
Public Support PY1700.99810PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMISCELLANEOUS INCOME - 2020 AMOUNT: $ 10,066. 2021 AMOUNT: $ 75,447.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$78,466OtherCostOrOtherBasisAmt
Book Value$78,466BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,116,287OtherCostOrOtherBasisAmt
Depreciation$551,003DepreciationAmt
Book Value$565,284BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,231,619OtherCostOrOtherBasisAmt
Depreciation$764,694DepreciationAmt
Book Value$466,925BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,110,675TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM RELATED PARTY$925,484
OTHER ASSETS$305,206
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,230,690TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
401K LIABILITY$347
DUE TO RELATED PARTIES$50,000
FieldValueIRS element (for citing)
Total Liability$50,347TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationOPPORTUNITY INTERNATIONAL NICARAGUA HAS RECEIVED A DETERMINATION LETTER FROM THE IRS INDICATING THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, NO TAX PROVISION HAS BEEN MADE. OPPORTUNITY INTERNATIONAL NICARAGUA HAS ADOPTED THE REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 INCOME TAXES. THE ONLY SIGNIFICANT TAX POSITION MANAGEMENT HAS IDENTIFIED IS THAT OF OPPORTUNITY INTERNATIONAL NICARAGUA'S TAX-EXEMPT STATUS. NO OTHER TAX POSITIONS, CERTAIN OR UNCERTAIN, HAVE BEEN IDENTIFIED.ExplanationTxt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionCENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,RegionTxt
Offices1OfficesCnt
Employee124EmployeeCnt
Type Of Activities ConductedTHE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIESTypeOfActivitiesConductedTxt
Specific Services ProvidedTHE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIESSpecificServicesProvidedTxt
Region Total Expenditures$1,916,722RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Subtotal Employees124SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office1TotalOfficeCnt
Total Employee124TotalEmployeeCnt
Subtotal Spent$1,916,722SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$1,916,722TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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:

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (10 entries)

Relationship With OrgRelationshipWithOrgTxtLoan PurposeLoanPurposeTxtLoan To OrganizationLoanToOrganizationIndOriginal PrincipalOriginalPrincipalAmtBalance DueBalanceDueAmtDefaultDefaultIndBoard Or Committee ApprovalBoardOrCommitteeApprovalIndWritten AgreementWrittenAgreementInd
DAVID ALLMAN
DIRECTORWORKING CAPITALYes (X)$100,000$100,0000Yes (1)Yes (1)
FLORIDA ELLIS
DIRECTORWORKING CAPITALYes (X)$50,000$50,0000Yes (1)Yes (1)
JEANNIE BUCKNER
DIRECTORWORKING CAPITALYes (X)$25,000$25,0000Yes (1)Yes (1)
SHELLIE GREINER
DIRECTORWORKING CAPITALYes (X)$100,000$100,0000Yes (1)Yes (1)
MARK THOMPSON
DIRECTORWORKING CAPITALYes (X)$100,000$100,0000Yes (1)Yes (1)
THOMAS GUERARD
DIRECTORWORKING CAPITALYes (X)$25,000$25,0000Yes (1)Yes (1)
ANGIE BASTIAN
DIRECTORWORKING CAPITALYes (X)$100,000$100,0000Yes (1)Yes (1)
DAVID ALLMAN
DIRECTORWORKING CAPITALYes (X)$100,000$100,0000Yes (1)Yes (1)
SHELLIE GREINER
DIRECTORWORKING CAPITALYes (X)$100,000$100,0000Yes (1)Yes (1)
THOMAS GUERARD
DIRECTORWORKING CAPITALYes (X)$100,000$100,0000Yes (1)Yes (1)
FieldValueIRS element (for citing)
Total Balance Due$800,000TotalBalanceDueAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART II:FormAndLineReferenceDesc
ExplanationALL 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 (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THE FOLLOWING DIRECTORS ARE HUSBAND AND WIFE: DAVID ALLMAN AND DONNA ALLMAN, DON GREINER AND SHELLIE GREINER, AND DAN BASTIAN AND ANGIE BASTIAN. THE FOLLOWING DIRECTORS 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 11BSTAFF 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 12CIT 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 19CONFLICT 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.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PROSPERA FOODS INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13000 S HULEN STREET STE 123 1044AddressLine1Txt
CityFORT WORTHCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76109ZIPCd
FieldValueIRS element (for citing)
EIN853310844EIN
Primary ActivitiesMARKET DISTRIBUTION OF AGRICULTURAL GOODS PRODUCED BY OINPrimaryActivitiesTxt
Legal Domicile StatePALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1OPPORTUNITY INTERNATIONAL NICARAGUABusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income$579,149ShareOfTotalIncomeAmt
Share Of EOY Assets$1,382,342ShareOfEOYAssetsAmt
Ownership0.75000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other OrgYes (1)AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
PROSPERA FOODS INC
G$470,549COST
PROSPERA FOODS INC
O$72,431COST
PROSPERA FOODS INC
C$185,000AMOUNT PAID