2017-11-15T14:21:57-06:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2016-01-01 470994982 OPPORTUNITY INTERNATIONAL NICARAGUA INC OPPO 3124875000 550 W VAN BUREN STREET SUITE 200 CHICAGO IL 60607 MARGARET TOMASIK TREASURER 3124875000 2017-11-14 1 ALEX E WARNER CPA MST P01351082 6305738600 2017-11-14 67.137.57.251 2017-11-14 16:30:17 CS P 22FC5696B7D90F5199CF518B5CA0FD8E22CC837F 1A60A431A77B1094E1E432C2B21400435B92D4AD 2016 2021-01-29 14:40:06Z DON GREINER 550 W VAN BUREN STREET SUITE 200 CHICAGO IL 60607 1638333 0 X WWW.OPPORTUNITY.ORG X 2014 IL THE ECONOMIC, SOCIAL, AND SPIRITUIAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVE. 6 5 0 5 0 0 0 1406861 0 0 0 0 0 231472 0 1638333 0 0 0 0 0 666924 0 0 0 0 423460 0 1090384 0 547949 0 2193441 0 92291 0 2101150 THE ECONOMIC, SOCIAL, AND SPIRITUIAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVE. 0 0 1090384 1638333 WORK IN LOCAL COMMUNITIES TO BETTER THEIR PLACE IN THE VALUE CHAIN, 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. 1090384 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 NU 0 0 0 0 0 0 0 0 0 0 0 X 6 5 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MARGARET TOMASIK 3124875007 550 W VAN BUREN STREET SUITE 200 CHICAGO IL 60607 DAVID KONE EXECUTIVE DIRECTOR 55.00 0.00 X X 0 140924 22891 DAVID ALLMAN PRESIDENT 5.00 0.00 X X 0 0 0 DONNA ALLMAN SECRETARY 5.00 0.00 X X 0 0 0 DON GREINER TREASURER 5.00 0.00 X X 0 0 0 STEPHEN LAVEY DIRECTOR 5.00 0.00 X 0 0 0 BOB LUPTON DIRECTOR 5.00 0.00 X 0 0 0 0 140924 22891 0 0 1 0 0 1281961 124900 1406861 MISCELLANEOUS INCOME 522100 231472 231472 231472 1638333 0 0 231472 666924 666924 MISCELLANEOUS 423460 423460 1090384 1090384 0 0 215720 97782 222480 2035817 378358 0 1657459 0 2193441 92291 0 92291 X 0 0 0 0 0 2101150 0 2101150 0 2193441 X 547949 1553201 X X 0 0 0 X 1406861 1406861 1406861 1406861 1406861 231472 231472 1638333 0.85870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2035817 378358 1657459 1657459 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 IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS FOR CHARITABLE ACTIVITIES. OPPORTUNITY HAS ADOPTED THE REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 INCOME TAXES, OVERALL (FORMERLY KNOWN AS FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES). THE ONLY SIGNIFICANT TAX POSITION MANAGEMENT HAS IDENTIFIED IS THAT OF OPPORTUNITY'S TAX-EXEMPT STATUS. NO OTHER TAX POSITIONS, CERTAIN OR UNCERTAIN, HAVE BEEN IDENTIFIED. CENTRAL AMERICA AND THE CARIBBEAN 1 60 PROGRAM SERVICES THE ECONOMIC, SOCIAL, AND SPIRITUIAL TRANSFORMATION OF THE POOR, THEIR FAMILIES, AND THE COMMUNITIES IN WHICH THEY LIVE. 1090384 1 60 0 0 1 60 1090384 0 1090384 0 0 0 0 0 0 1 X X X 0 0 0 0 0 0 0 1 0 DAVID KONE EXECUTIVE DIRECTOR 0 110924 0 30000 0 0 0 9853 0 13038 0 163815 0 0 PART I, LINE 7 THE NON-FIXED PAYMENTS ARE ADDITIONAL PAY FOR ACHIEVING SPECIFIED TARGETS AND GOALS. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING DIRECTORS ARE HUSBAND AND WIFE: DAVID ALLMAN DONNA ALLMAN FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S SOLE MEMBER IS OPPORTUNITY TRANSFORMATION INVESTMENTS, INC. (SEE SCHEDULE R, PART II). FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S SOLE MEMBER, OPPORTUNITY TRANSFORMATION INVESTMENTS, INC., IS RESPONSIBLE FOR ELECTING THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B STAFF PREPARES DETAILED INFORMATION FROM INTERNAL REPORTS AND FINANCIAL STATEMENTS AND SENDS TO CLIFTONLARSONALLEN LLP (CLA). SVP - FINANCE OF OPPORTUNITY INTERNATIONAL (OI) AND TREASURER OF OTI REVIEW THE DRAFT PREPARED BY CLA AND DISCUSS COMMENTS AND QUESTIONS WITH CLA. 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. 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 CHAIR OF THE RISK & 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 COMPENSATION IS APPORVED BY THE PEOPLE COMMITTEE OF THE BOARD USING IBM'S KENEXA SALARY DATABASE AND INSIDE NGO SALARY SURVEY AS COMPARABILILTY DATA TO HELP SET COMPENSATION. COMPENSATION DECISIONS ARE INCLUDED IN THE BOARD MINUTES AND APPROVALS ARE DOCUMENTED IN THE EMPLOYEE FILES. THIS PROCESS IS THE SAME FOR THE CEO AND ALL OTHER OFFICERS. 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 XI, LINE 9: PRIOR PERIOD ADJUSTMENT 1,553,201. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. OPPORTUNITY INTERNATIONAL INC 550 W VAN BUREN STREET SUITE 200 CHICAGO IL 60607 540907624 TO CREATE EMPLOYMENT AND IMPROVE INCOME FOR THE POOR. IL 501(C)(3) LINE 7 N/A 0 OPPORTUNITY TRANSFORMATION INVESTMENTS INC 550 W VAN BUREN STREET SUITE 200 CHICAGO IL 60607 364382506 TO INVEST AND HOLD OWNERSHIP POSITIONS IN MICRO-FINANCE INSTITUTIONS. IL 501(C)(3) LINE 7 OPPORTUNITY INTERNATIONAL INC 0 OPPORTUNITY INC 550 W VAN BUREN STREET SUITE 200 CHICAGO IL 60607 611748401 TO CREATE EMPLOYMENT AND IMPROVE INCOME FOR THE POOR. IL 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OPPORTUNITY INTERNATIONAL INC C 1281961 CASH TRANSFERRED