2025-11-17T17:51:44-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-01-01 470994982 OPPORTUNITY INTERNATIONAL NICARAGUA INC OPPO 9522210193 3000 S HULEN STREET STE 124 1044 FORT WORTH TX 76109 DON GREINER TREASURER 9522210193 2025-11-17 1 1 SHELBY NETZ P01405265 4147775500 2025-11-17 2024 2025-03-06 01:10:19Z DAVID KONE 3000 S HULEN STREET STE 124 1044 FORT WORTH TX 76109 9453393 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 1 15 12894 11894 1081968 1413069 583403 510051 71568 48235 1393889 714650 3130828 2686005 26828 63981 0 0 1283789 1333769 0 0 0 2415786 1633457 3726403 3031207 -595575 -345202 5637382 5087299 3055340 2885410 2582042 2201889 THE ECONOMIC, SOCIAL, AND SPIRITUAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVE. 0 0 1426557 63981 623307 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. 509814 58630 OPERATE A LOCAL SCHOOL IN THE COMMUNITY WITH AN EMPHASIS IN TRAINING IN AGRICULTURE AND HOSPITALITY INDUSTRIES THAT WILL LEAD TO SUSTAINABLE LIVELIHOODS. 138647 451421 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. 2075018 1 1 0 0 0 0 0 0 0 0 1 1 0 0 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 1 1 0 0 1 11 0 1 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 0 0 0 1 1 1 1 1 1 1 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 326890 0 59688 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 1.00 X X 0 0 0 ANGIE BASTIAN DIRECTOR 5.00 1.00 X 0 0 0 BOB LUPTON DIRECTOR 5.00 X 0 0 0 DAN BASTIAN DIRECTOR 5.00 1.00 X 0 0 0 DAVID WIEGMAN DIRECTOR 5.00 1.00 X 0 0 0 FLORIDA ELLIS DIRECTOR 5.00 X 0 0 0 JEANNIE BUCKNER DIRECTOR 5.00 X 0 0 0 MARK THOMPSON DIRECTOR 5.00 1.00 X 0 0 0 SHELLIE GREINER DIRECTOR 5.00 X 0 0 0 STEPHEN LAVEY DIRECTOR 5.00 X 0 0 0 THOMAS GUERARD DIRECTOR 5.00 X 0 0 0 JAN VAN OORT FINANCE DIRECTOR 25.00 25.00 X 168438 0 10798 495328 0 70486 2 0 1 0 0 150000 1263069 1413069 SHARED SERVICES REVENU 110000 451421 451421 SCHOOL TUITION 611110 58630 58630 510051 43887 12894 30993 4348 0 4348 4348 4348 7390695 6767388 623307 623307 MISCELLANEOUS INCOME 900099 91343 91343 91343 2686005 1133358 12894 126684 X 63981 63981 386578 386578 914540 759625 154915 15282 15282 4491 4491 12878 12878 -9250 -9250 75378 75378 793074 623166 169908 14864 6044 8820 57868 38019 19849 36193 36193 27293 27293 274595 254582 20013 10477 3670 6807 UNRELATED BUS INC TAX 2750 2750 OTHER TAX EXPENSE 225617 199777 25840 FUEL 58708 26045 32663 MISCELLANEOUS EXPENSE 46139 20414 25725 19751 19751 3031207 2075018 956189 0 225204 29130 424962 844271 1191457 623402 495127 346667 102425 463796 4094978 2048985 1055571 2045993 554280 0 600000 600000 988356 134040 5637382 5087299 203374 1153407 500000 300000 525000 0 1826966 1432003 3055340 2885410 X 1961211 1573985 620831 627904 2582042 2201889 5637382 5087299 X -345202 47887 -81843 -995 X 0 0 0 X 825245 2057359 1385293 1081968 1413069 6762934 825245 2057359 1385293 1081968 1413069 6762934 604989 6157945 3291 7603 19506 30993 61393 49757 52062 12894 114713 10066 75447 33780 154135 91343 364771 7303811 7242500 0.84310 0.87530 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. 2023 AMOUNT: $ 154,135. 2024 AMOUNT: $ 91,343. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 64824 64824 1691081 1053777 637304 1924854 879140 1045714 414219 116068 298151 2045993 INVESTMENT IN PROSPERA FOODS INC 600000 C 600000 DUE TO RELATED PARTIES 1432003 1432003 1 CENTRAL AMERICA AND THE CARIBBEAN 1 238 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 3480594 1 238 0 0 1 238 3480594 0 3480594 CENTRAL AMERICA AND THE CARIBBEAN TO SUPPORT THE ORGANIZATION'S MISSION TO TO CARE FOR MARGINALIZED YOUTH IN THE BARRIOS OF NICARAGUAN CITIES. 63981 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. X X 0 0 0 0 0 0 0 1 0 DAVID KONE EXECUTIVE DIRECTOR 251890 0 75000 0 0 0 12039 0 47649 0 386578 0 0 0 JAN VAN OORT FINANCE DIRECTOR 144375 0 24063 0 0 0 10798 0 0 0 179236 0 0 0 PART I, LINE 7 DAVID KONE IS THE CEO OF PROSPERA FOODS, INC., A RELATED CORPORATION, AS WELL AS THE EXECUTIVE DIRECTOR OF THE FILING ORGANIZATION. THE CEO RECEIVED BONUS COMPENSATION OF $75,000 DURING 2024, RELATED TO HIS WORK FOR BOTH THE FILING ORGANIZATION AND PROSPERA FOODS, INC., A RELATED CORPORATION AND MEETING CERTAIN SALES REVENUE METRICS. DAVID ALLMAN DIRECTOR WORKING CAPITAL X 200000 100000 0 1 1 SHELLIE GREINER DIRECTOR WORKING CAPITAL X 200000 100000 0 1 1 MARK THOMPSON DIRECTOR WORKING CAPITAL X 200000 100000 0 1 1 300000 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 A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. 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 B, LINE 15A THE EXECUTIVE DIRECTOR RECEIVED COMPENSATION FROM OPPORTUNITY INTERNATIONAL NICARAGUA, INC. FOR SERVICES RENDERED AS EXECUTIVE DIRECTOR OF OPPORTUNITY INTERNATIONAL NICARAGUA, INC. AND AS CEO OF PROSPERA FOODS, INC. HIS ANNUAL COMPENSATION IS DETERMINED USING COMPARABILITY DATA FOR SIMILAR ORGANIZATIONS, IS VOTED ON BY AN INDEPENDENT BODY AND CONTEMPORANEOUSLY DOCUMENTED. 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 IX, LINE 11G CONTRACTORS: PROGRAM SERVICE EXPENSES 623,166. MANAGEMENT AND GENERAL EXPENSES 169,908. TOTAL EXPENSES 793,074. FORM 990, PART XI, LINE 9: FOREIGN TAX -995. 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 2435229 4533620 0.75000 1 1 0 1 0 1 0 1 0 0 0 0 0 0 0 1 0 1 0 1 PROSPERA FOODS INC A 12894 MONTHLY INTEREST RATE PROSPERA FOODS INC C 150000 BOARD APPROVED AMOUNT PROSPERA FOODS INC Q 451421 ACTUAL AMOUNT PAID PROSPERA FOODS INC E 1303261 LOAN BALANCE PROSPERA FOODS INC G 8657018 AMOUNT PURCHASED