STRATEGY STUDIO / PUBLIC DATA EXPLORER

OPPORTUNITY INTERNATIONAL NICARAGUA INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
OPPORTUNITY INTERNATIONAL NICARAGUA INC (EIN 47-0994982)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-11-15
IRS object ID
202123199349324127
Schema version
2020v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-11-15T17:07:54-06:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

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 Begin2020-01-01TaxPeriodBeginDt

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
Phone3124875000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1550 W VAN BUREN STREET SUITE 200AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60607ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDON GREINERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3124875000PhoneNum
Signature2021-11-15SignatureDt
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
Preparation2021-11-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDON GREINERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1550 W VAN BUREN STREET SUITE 200AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60607ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,291,675GrossReceiptsAmt
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 Body15VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$889,999PYContributionsGrantsAmt
CY Contributions Grants$825,245CYContributionsGrantsAmt
PY Program Service Revenue$306,159PYProgramServiceRevenueAmt
CY Program Service Revenue$1,456,364CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$10,066CYOtherRevenueAmt
PY Total Revenue$1,196,158PYTotalRevenueAmt
CY Total Revenue$2,291,675CYTotalRevenueAmt
PY Grants And Similar Paid$13,779PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$15,105CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$361,098PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$447,502CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$961,767PYOtherExpensesAmt
CY Other Expenses$1,737,581CYOtherExpensesAmt
PY Total Expenses$1,336,644PYTotalExpensesAmt
CY Total Expenses$2,200,188CYTotalExpensesAmt
PY Revenues Less Expenses-$140,486PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$91,487CYRevenuesLessExpensesAmt
Total Assets BOY$1,551,482TotalAssetsBOYAmt
Total Assets EOY$2,848,078TotalAssetsEOYAmt
Total Liabilities BOY$143,231TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,434,498TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,408,251NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,413,580NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
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$1,570,264ExpenseAmt
Revenue$1,364,042RevenueAmt
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$307,685ExpenseAmt
Grant$15,105GrantAmt
Revenue$92,322RevenueAmt
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$53,007ExpenseAmt
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

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$269,232ExpenseAmt
DescSUPPORTING CHARITABLE ACTIVITY IN NICARAGUADesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$269,232TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$2,200,188TotalProgramServiceExpensesAmt
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 Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (1)MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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 Members15GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
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)
PersonMARGARET TOMASIKPersonNm
Phone3124875007PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1550 W VAN BUREN STREET SUITE 200AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60607ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID KONE
CHIEF EXECUTIVE OFFICER50.00Yes (X)Yes (X)$0$185,000$16,289
TITO SEQUERIA
GENERAL MANAGER OF AGRICULTURE50.00$0$121,000$24,649Yes (X)
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
STEPHEN LAVEY
DIRECTOR5.00Yes (X)$0$0$0
BOB LUPTON
DIRECTOR5.00Yes (X)$0$0$0
JEANNIE BUCKNER
DIRECTOR5.00Yes (X)$0$0$0
SANDRA PADILLA
DIRECTOR5.00Yes (X)$0$0$0
SHELLIE GREINER
DIRECTOR5.00Yes (X)$0$0$0
MARK THOMPSON
DIRECTOR5.00Yes (X)$0$0$0
FLORIDA ELLIS
DIRECTOR5.00Yes (X)$0$0$0
THOMAS GUERARD
DIRECTOR5.00Yes (X)$0$0$0
DAVID WIEGMAN
DIRECTOR5.00Yes (X)$0$0$0
ANGIE BASTIAN
DIRECTOR5.00Yes (X)$0$0$0
DAN BASTIAN
DIRECTOR5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$306,000TotReportableCompRltdOrgAmt
Total Other Compensation$40,938TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$815,665RelatedOrganizationsAmt
All Other Contributions$9,580AllOtherContributionsAmt
Total Contributions$825,245TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AGRICULTURAL PRODUCTS900099$1,364,042$1,364,042
SCHOOL TUITION900099$92,322$92,322
FieldValueIRS element (for citing)
Total Program Service Revenue$1,456,364TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$10,066TotalRevenueColumnAmt
Exclusion$10,066ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$10,066OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,291,675TotalRevenueColumnAmt
Related Or Exempt Func Income$1,456,364RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$10,066ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$15,105TotalAmt
Program Services$15,105ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$439,713TotalAmt
Program Services$439,713ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$7,789TotalAmt
Program Services$7,789ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,407TotalAmt
Program Services$7,407ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$602,458TotalAmt
Program Services$602,458ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,174TotalAmt
Program Services$9,174ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,164TotalAmt
Program Services$6,164ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$149,670TotalAmt
Program Services$149,670ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$14,900TotalAmt
Program Services$14,900ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$203,074TotalAmt
Program Services$203,074ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,681TotalAmt
Program Services$6,681ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FOOD PROCESSING PLANT E$737,234$737,234
MISCELLANEOUS EXPENSE$819$819

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,200,188TotalAmt
Program Services$2,200,188ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$76,801BOYAmt
EOY$789,830EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$79,810BOYAmt
EOY$434,864EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$535,081EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$334,084BOYAmt
EOY$119,102EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,061,288LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,092,087LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,060,787BOYAmt
EOY$969,201EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,551,482BOYAmt
EOY$2,848,078EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$143,231BOYAmt
EOY$409,498EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$800,000EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$225,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$143,231BOYAmt
EOY$1,434,498EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,408,251BOYAmt
EOY$1,413,580EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,408,251BOYAmt
EOY$1,413,580EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,551,482BOYAmt
EOY$2,848,078EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$91,487ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$54,433PriorPeriodAdjustmentsAmt
Other Changes In Net Assets-$31,725OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
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$1,406,861CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$958,511CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$925,664CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,196,159CurrentTaxYearMinus1YearAmt
Current Tax Year$825,245CurrentTaxYearAmt
Total$5,312,440TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,406,861CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$958,511CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$925,664CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,196,159CurrentTaxYearMinus1YearAmt
Current Tax Year$825,245CurrentTaxYearAmt
Total$5,312,440TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$5,312,440PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$10,066CurrentTaxYearAmt
Total$10,066TotalAmt
FieldValueIRS element (for citing)
Total Support$5,322,506TotalSupportAmt
Gross Receipts Rltd Activities$1,456,364GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99810PublicSupportCY170Pct
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.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$68,175OtherCostOrOtherBasisAmt
Book Value$68,175BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,061,054OtherCostOrOtherBasisAmt
Depreciation$457,357DepreciationAmt
Book Value$603,697BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$932,059OtherCostOrOtherBasisAmt
Depreciation$634,730DepreciationAmt
Book Value$297,329BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$969,201TotalBookValueLandBuildingsAmt
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
Offices2OfficesCnt
Employee126EmployeeCnt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedTHE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVESpecificServicesProvidedTxt
Region Total Expenditures$2,231,913RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices2SubtotalOfficesCnt
Subtotal Employees126SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office2TotalOfficeCnt
Total Employee126TotalEmployeeCnt
Subtotal Spent$2,231,913SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$2,231,913TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp

FieldValueIRS element (for citing)
Type Of AssistanceSCHOLARSHIPS TO STUDENTSTypeOfAssistanceTxt
RegionCENTRAL AMERICA AND THE CARIBBEANRegionTxt
Recipient2RecipientCnt
Cash Grant$15,105CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
FieldValueIRS element (for citing)
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 J IRS990ScheduleJ

FieldValueIRS element (for citing)
Substantiation RequiredYes (1)SubstantiationRequiredInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDAVID KONEPersonNm
TitleCHIEF EXECUTIVE OFFICERTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$150,000CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$35,000BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$10,300DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$5,989NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$201,289TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3CEO COMPENSATION IS APPROVED BY THE OIN BOARD, BUT COMPENSATION IS PAID BY A RELATED PARTY, OPPORTUNITY INTERNATIONAL, INC. ("OI"). OI USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE - COMPENSATION SURVEY OR STUDY
SCHEDULE J, PART I, LINE 7:THE NON-FIXED PAYMENTS ARE ADDITIONAL PAY FOR ACHIEVING SPECIFIED TARGETS AND GOALS.

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)
MARK THOMPSON
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 (8 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 A, LINE 4THE ORGANIZATION AMENDED ITS BYLAWS DURING 2020. OPPORTUNITY TRANSFORMATION INVESTMENTS, INC. NO LONGER APPOINTS DIRECTORS AND NO LONGER CONTROLS OPPORTUNITY INTERNATIONAL NICARAGUA, INC.
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 IX, LINE 11GPROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 602,458. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 602,458.
FORM 990, PART XI, LINE 9:EXCHANGE RATE LOSS -31,725.
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 Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
OPPORTUNITY INTERNATIONAL INC
550 W VAN BUREN STREET SUITE 200CHICAGOIL60607540907624TO CREATE EMPLOYMENT AND IMPROVE INCOME FOR THE POORIL501(C)(3)LINE 7N/A0
OPPORTUNITY TRANSFORMATION INVESTMENTS INC
550 W VAN BUREN STREET SUITE 200CHICAGOIL60607364382506TO INVEST AND HOLD OWNERSHIP POSITIONS IN MICRO-FINANCE INSTITUTIONSIL501(C)(3)LINE 70OPPORTUNITY INTERNATIONAL INC

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 Line1550 W VAN BUREN STREET SUITE 200AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60607ZIPCd
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 INTERNATIONALBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of EOY Assets$10,000ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
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 OrgYes (1)LoansOrGuaranteesFromOthOrgInd
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 OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd