2022-11-15T15:02:31-06:00 2021-12-31 390859910 BAKER TILLY US LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2021-01-01 470994982 OPPORTUNITY INTERNATIONAL NICARAGUA INC OPPO 9522210193 3000 S HULEN STREET STE 123 1044 FORT WORTH TX 76109 DON GREINER TREASURER 9522210193 2022-11-15 1 DON GREINER 999009999 LAWRENCE H MOHR CPA P00447603 6128764500 2022-11-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z X DAVID KONE 3000 S HULEN STREET STE 123 1044 FORT WORTH TX 76109 6054540 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 0 0 825245 2057359 1456364 1326308 0 3449 10066 954529 2291675 4341645 15105 761602 0 0 447502 723550 0 0 0 1737581 1518694 2200188 3003846 91487 1337799 2848078 4314286 1434498 1504685 1413580 2809601 THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVE. 0 0 1951938 761602 1270224 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. 227958 56084 OPERATE A LOCAL SCHOOL IN THE COMMUNITY WITH AN EMPHASIS IN TRAINING IN AGRICULTURE AND HOSPITALITY INDUSTRIES THAT WILL LEAD TO SUSTAINABLE LIVELIHOODS. 84941 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. 2264837 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 11 0 2 1 0 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 112500 0 13125 DAVID ALLMAN PRESIDENT 5.00 X X 0 0 0 DONNA ALLMAN SECRETARY 5.00 X X 0 0 0 DON GREINER TREASURER 5.00 X X 0 0 0 ANGIE BASTIAN DIRECTOR 5.00 X 0 0 0 DAN BASTIAN DIRECTOR 5.00 X 0 0 0 JEANNIE BUCKNER DIRECTOR 5.00 X 0 0 0 FLORIDA ELLIS DIRECTOR 5.00 X 0 0 0 SHELLIE GREINER DIRECTOR 5.00 X 0 0 0 THOMAS GUERARD DIRECTOR 5.00 X 0 0 0 BOB LUPTON DIRECTOR 5.00 X 0 0 0 SANDRA PADILLA DIRECTOR 5.00 X 0 0 0 MARK THOMPSON DIRECTOR 5.00 X 0 0 0 DAVID WIEGMAN DIRECTOR 5.00 X 0 0 0 112500 0 13125 1 0 0 0 0 185000 1872359 2057359 AGRICULTURAL PRODUCTS 110000 1270224 1270224 SCHOOL TUITION 611110 56084 56084 1326308 3291 3291 405965 405807 158 158 158 2186170 1307088 879082 879082 MISCELLANEOUS INCOME 900099 75447 75447 75447 4341645 1326308 0 957978 761602 761602 125625 125625 579169 579169 8886 8886 9870 9870 5559 5559 9900 9900 200 200 16345 16345 16833 16833 210126 210126 5834 5834 FOOD PROCESSING PLANT E 1251997 1251997 COMMUNITY INFRASTRUCTUR 1900 1900 3003846 2264837 739009 0 27700 789830 731584 434864 353509 535081 277415 119102 0 2426372 1315697 969201 1110675 432713 150000 0 1230690 2848078 4314286 409498 474745 800000 800000 225000 179593 0 50347 1434498 1504685 X 1413580 2376887 432714 1413580 2809601 2848078 4314286 1337799 12425 45797 0 X X 0 1 X 1 0 X 958511 925664 1196159 825245 2057359 5962938 958511 925664 1196159 825245 2057359 5962938 63965 5898973 3291 3291 10066 75447 85513 6051742 7103455 0.97480 0.99810 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 10,066. 2021 AMOUNT: $ 75,447. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78466 78466 1116287 551003 565284 1231619 764694 466925 1110675 DUE FROM RELATED PARTY 925484 OTHER ASSETS 305206 1230690 401K LIABILITY 347 DUE TO RELATED PARTIES 50000 50347 X PART X, LINE 2: OPPORTUNITY 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. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 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 1916722 1 124 0 0 1 124 1916722 0 1916722 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: DAVID ALLMAN DIRECTOR WORKING CAPITAL X 100000 100000 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 100000 100000 0 1 1 MARK THOMPSON DIRECTOR WORKING CAPITAL X 100000 100000 0 1 1 THOMAS GUERARD DIRECTOR WORKING CAPITAL X 25000 25000 0 1 1 ANGIE BASTIAN DIRECTOR WORKING CAPITAL X 100000 100000 0 1 1 DAVID ALLMAN DIRECTOR WORKING CAPITAL X 100000 100000 0 1 1 SHELLIE GREINER DIRECTOR WORKING CAPITAL X 100000 100000 0 1 1 THOMAS GUERARD 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 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 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 579149 1382342 0.75000 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 PROSPERA FOODS INC G 470549 COST PROSPERA FOODS INC O 72431 COST PROSPERA FOODS INC C 185000 AMOUNT PAID