OPPORTUNITY COMMUNITIES LLC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- OPPORTUNITY COMMUNITIES LLC (EIN 82-3595539)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2026-03-26
- IRS object ID
- 202620859349300917
- Schema version
- 2024v5.5
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-26T10:42:10-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 943108253 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVOGRADAC & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 CONGRESS STREET SUITE 710 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 823595539 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPPORTUNITY COMMUNITIES LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPPO | BusinessNameControlTxt |
| Phone | 6175458309 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID GORDON | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 6175458309 | PhoneNum |
| Signature | 2026-03-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHARLES A RHUDA III | PreparerPersonNm |
| PTIN | P00133647 | PTIN |
| Phone | 6173301920 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | KATHY MCGILVRAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,057,066 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OPPCOMMUNITIES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2017 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF OPPORTUNITY COMMUNITIES LLC (OPPCO) IS EXCLUSIVELY CHARITABLE AS A FRESH ANDINNOVATIVE BUSINESS MODEL THAT SOLVES A FUNDAMENTAL STRUCTURAL CHALLENGE: RETAINING LOCAL CONTROL OF RESOURCES AND ASSETS, THAT ARE CONTINUALLY REINVESTED BACK INTO THE COMMUNITY, WHILE BENEFITING FROM THE EFFICIENCY AND EFFECTIVENESS OF A LARGER SCALE ENTITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $148,055 | PYContributionsGrantsAmt |
| CY Contributions Grants | $375,276 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,790,008 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,670,199 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,474 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,591 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,939,537 | PYTotalRevenueAmt |
| CY Total Revenue | $5,057,066 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,660,832 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,089,934 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $88,881 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,295,078 | PYOtherExpensesAmt |
| CY Other Expenses | $1,827,295 | CYOtherExpensesAmt |
| PY Total Expenses | $4,955,910 | PYTotalExpensesAmt |
| CY Total Expenses | $4,917,229 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$16,373 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $139,837 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,013,850 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,964,458 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $915,309 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,726,080 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $98,541 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $238,378 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF OPPORTUNITY COMMUNITIES LLC (OPPCO) IS EXCLUSIVELY CHARITABLE AS A FRESH AND INNOVATIVE BUSINESS MODEL THAT SOLVES A FUNDAMENTAL STRUCTURAL CHALLENGE: RETAINING LOCAL CONTROL OF RESOURCES AND ASSETS, THAT ARE CONTINUALLY REINVESTED BACK INTO THE COMMUNITY, WHILE BENEFITING FROM THE EFFICIENCY AND EFFECTIVENESS OF A LARGER SCALE ENTITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,463,492 | ExpenseAmt |
| Revenue | $4,670,199 | RevenueAmt |
| Desc | MANAGEMENT SERVICES: OPPCO MEMBERS BENEFIT FROM SHARED ADMINISTRATION-FINANCIAL MANAGEMENT, HUMAN RESOURCES, OPERATIONS, DATA AND EVALUATION-AND PROGRAMMATIC CAPACITY IN AREAS THAT BENEFIT FROM SCALE AND TECHNICAL CAPACITY INCLUDING REAL ESTATE DEVELOPMENT, ASSET MANAGEMENT, AND TENANT SERVICES. | Desc |
| Total Program Service Expenses | $2,463,492 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 55 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 24 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID GORDON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6175458309 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHARLENE BAUER | |||||||
| CLERK | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SCOTT POLLACK | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAKEYA CHRISTMAS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MAGGIE SUPER CHURCH | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHIRRONDA ALMEIDA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID LINHART | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRANK NITKIEWICZ | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ALMA BALONON-ROSEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FAITH GLICKMAN ROSSI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ORLANDO JAQUEZ | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKKI WILSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL ELSBREE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM MORRISON | |||||||
| FORMER CFO (UNTIL 3/2/24) | 1.00 | Yes (X) | $45,144 | $0 | $7,896 | ||
| DAVID GORDON | |||||||
| CFO (AS OF 3/3/24) | 40.00 | Yes (X) | $49,880 | $0 | $9,075 | ||
| KATHLEEN MCGILVRAY | |||||||
| FORMER CEO | 40.00 | Yes (X) | $193,233 | $0 | $13,871 | ||
| NANCY TURNER | |||||||
| SR VP, RESOURCE DEVELOPMEN | 40.00 | $139,472 | $0 | $32,356 | Yes (X) | ||
| TAMIKA FOWLER | |||||||
| SR VP, HUMAN RESOURCES | 40.00 | $152,830 | $0 | $8,841 | Yes (X) | ||
| VICTORIA GRUBER | |||||||
| CONTROLLER | 40.00 | $112,935 | $0 | $28,378 | Yes (X) | ||
| ANNE CONWAY | |||||||
| VP OF REAL ESTATE SYSTEMS | 40.00 | $145,281 | $0 | $14,095 | Yes (X) | ||
| GAIL BERLINGER | |||||||
| SVP OF DATA & LEARNING | 40.00 | $125,354 | $0 | $38,619 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $964,129 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $153,131 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSOURCE SERVICES INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 148 LINDEN ST | AddressLine1Txt |
| City | WELLESLEY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02482 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | IT SERVICES | ServicesDesc |
| Compensation | $211,731 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| All Other Contributions | $375,276 | AllOtherContributionsAmt |
| Total Contributions | $375,276 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MANAGEMENT SERVICE FEE | Desc |
| Business | 541610 | BusinessCd |
| Total Revenue Column | $4,670,199 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,670,199 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,670,199 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,591 | TotalRevenueColumnAmt |
| Exclusion | $11,591 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,057,066 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,670,199 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,591 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,257 | TotalAmt |
| Program Services | $169,116 | ProgramServicesAmt |
| Management And General | $112,659 | ManagementAndGeneralAmt |
| Fundraising | $6,482 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,465,122 | TotalAmt |
| Program Services | $1,429,827 | ProgramServicesAmt |
| Management And General | $984,490 | ManagementAndGeneralAmt |
| Fundraising | $50,805 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,566 | TotalAmt |
| Program Services | $48,670 | ProgramServicesAmt |
| Management And General | $226,120 | ManagementAndGeneralAmt |
| Fundraising | $14,776 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,989 | TotalAmt |
| Program Services | $10,406 | ProgramServicesAmt |
| Management And General | $34,214 | ManagementAndGeneralAmt |
| Fundraising | $2,369 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,055 | TotalAmt |
| Management And General | $13,055 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,825 | TotalAmt |
| Management And General | $28,825 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,147,949 | TotalAmt |
| Program Services | $757,997 | ProgramServicesAmt |
| Management And General | $378,053 | ManagementAndGeneralAmt |
| Fundraising | $11,899 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $226,553 | TotalAmt |
| Program Services | $42,336 | ProgramServicesAmt |
| Management And General | $182,802 | ManagementAndGeneralAmt |
| Fundraising | $1,415 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $398,913 | TotalAmt |
| Program Services | $5,140 | ProgramServicesAmt |
| Management And General | $392,638 | ManagementAndGeneralAmt |
| Fundraising | $1,135 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,000 | TotalAmt |
| Management And General | $12,000 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,917,229 | TotalAmt |
| Program Services | $2,463,492 | ProgramServicesAmt |
| Management And General | $2,364,856 | ManagementAndGeneralAmt |
| Fundraising | $88,881 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,147 | BOYAmt |
| EOY | $1,741,964 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $784,112 | BOYAmt |
| EOY | $659,852 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $519,968 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,591 | BOYAmt |
| EOY | $42,674 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,013,850 | BOYAmt |
| EOY | $2,964,458 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $534,453 | BOYAmt |
| EOY | $345,224 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $380,856 | BOYAmt |
| EOY | $380,856 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $915,309 | BOYAmt |
| EOY | $2,726,080 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,541 | BOYAmt |
| EOY | $124,895 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $113,483 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,541 | BOYAmt |
| EOY | $238,378 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,013,850 | BOYAmt |
| EOY | $2,964,458 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $139,837 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $793,515 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,010,047 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $332,350 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,055 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $375,276 | CurrentTaxYearAmt |
| Total | $2,659,243 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,734,139 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,981,525 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,576,579 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,790,008 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,670,199 | CurrentTaxYearAmt |
| Total | $23,752,450 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,527,654 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,991,572 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,908,929 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,938,063 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,045,475 | CurrentTaxYearAmt |
| Total | $26,411,693 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $26,411,693 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $66 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $629 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,474 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,591 | CurrentTaxYearAmt |
| Total | $13,760 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $66 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $629 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,474 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,591 | CurrentTaxYearAmt |
| Total | $13,760 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,527,654 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,991,638 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,909,558 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,939,537 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,057,066 | CurrentTaxYearAmt |
| Total | $26,425,453 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99950 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00050 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL ADVANCE | Desc |
| Amt | $380,856 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $380,856 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,170,549 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $113,483 | OtherRevenueAmt |
| Revenue Not Reported | $113,483 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,057,066 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,057,066 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,917,229 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,917,229 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,917,229 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | NET ASSETS RELEASED FROM DONOR RESTRICTIONS |
| PART X, LINE 2: | MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE AGENCY AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. INFORMATION/TAX RETURNS FILED BY THE AGENCY ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") FOR A PERIOD OF THREE YEARS. WHILE NO INFORMATION/TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2021 REMAIN OPEN. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KATHLEEN MCGILVRAY | ||||||||||||||
| FORMER CEO | $193,233 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $13,871 | $0 | $207,104 | $0 | $0 | $0 |
| NANCY TURNER | ||||||||||||||
| SR VP, RESOURCE DEVELOPMEN | $139,472 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $32,356 | $0 | $171,828 | $0 | $0 | $0 |
| GAIL BERLINGER | ||||||||||||||
| SVP OF DATA & LEARNING | $125,354 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $38,619 | $0 | $163,973 | $0 | $0 | $0 |
| TAMIKA FOWLER | ||||||||||||||
| SR VP, HUMAN RESOURCES | $152,830 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,841 | $0 | $161,671 | $0 | $0 | $0 |
| ANNE CONWAY | ||||||||||||||
| VP OF REAL ESTATE SYSTEMS | $145,281 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $14,095 | $0 | $159,376 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 SUMMARY - AMENDED | 2024 AMENDED FORM 990 EXPLANATION STATEMENT: OPPORTUNITY COMMUNITIES LLC "THE ORGANIZATION" IS AMENDING ITS 2024 TAX RETURN TO INCLUDE THE 2024 ACTIVITY OF HOUSING ACCELERATED FUND LLC EIN#99-0667287 "HAF" FOR THE 2024 TAXABLE YEAR. HAF IS A SINGLE-MEMBER LLC WHOLLY OWNED BY THE ORGANIZATION. THIS AMENDED 2024 TAX RETURN ENSURES THAT ALL 2024 ACTIVITIES OF HAF ARE ACCURATELY REFLECTED IN THE ORGANIZATION'S RECORDS AND REPORTING FOR THE YEAR. THE 2024 990 IRS TAX FORM CHANGES ARE THE FOLLOWING: 990 PART I - SUMMARY 990 PART VIII - STATEMENT OF REVENUE 990 PART IX - STATEMENT OF FUNCTIONAL EXPENSES 990 PART X - BALANCE SHEET |
| FORM 990 - PART I- SUMMARY - AMENDED | 990 PART I SUMMARY * AMENDED LINE - AS ORIGINALLY FILED / AS AMENDED * 8 - CONTRIBUTIONS AND GRANTS - 275,276 / 375,276 9 - PROGRAM SERVICE REVENUE - 4,663,561 / 4,670,199 10 - INVESTMENT INCOME - 102 / 11,591 12 - TOTAL REVENUE - 4,938,939 / 5,057,066 15 - SALARIES - 3,080,302 / 3,089,934 17 - OTHER EXPENSES - 1,818,499 / 1,827,295 18 - TOTAL EXPENSES - 4,898,801 / 4,917,229 19 - REVENUE LESS EXPENSES - 40,138 / 139,837 20 - TOTAL ASSETS - 864,676 / 2,964,458 21 - TOTAL LIABILITIES - 725,997 / 2,726,080 22 - NET ASSTETS OF FUND BALANCES - 138,679 / 238,378 |
| FORM 990, PART VI, SECTION A, LINE 6 | CHANGES TO OPPCO'S BYLAWS ARE MADE BY THE BOARD OF MANAGERS AND SUBJECT TO THE APPROVAL OF THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | OPPCO HAS MEMBERS WHO MAY ELECT MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | MANAGEMENT PROVIDES A DRAFT OF THE 990 TO THE BOARD OF DIRECTORS OF THE ORGANIZATION FOR REVIEW. ALL DESIRED CHANGES ARE COMMUNICATED TO THE TAX PREPARER AND CONSIDERED FOR COMPLIANCE WITH RELEVANT TAX LAWS PRIOR TO BEING APPLIED AND THE TAX RETURN BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE BOARD EACH YEAR AND THE BOARD SIGNS OFF. ANY NEW CONTRACTS ARE REVIEWED WITH THE CONFLICT OF INTEREST POLICY IN MIND. IF ANY POTENTIAL CONFLICT ARISES IT IS REPORTED TO THE BOARD FOR DISCUSSION AND REVIEW. IN ORDER TO AVOID THE REVIEW PROCESS, ANY POTENTIAL CONTRACTS THAT MAY PRESENT THIS PROBLEM ARE TYPICALLY NOT SERIOUSLY CONSIDERED. |
| FORM 990, PART VI, SECTION B, LINE 15 | A WRITTEN EVALUATION/REVIEW OF THE CHIEF EXECUTIVE OFFICER IS PREPARED BY EACH OF THE BOARD MANAGERS AND PRESENTED TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE PROCESSES AND ASSESSES THE EVALUATIONS AND PROVIDES A RECOMMENDATION ON COMPENSATION TO THE BOARD. THE BOARD MAKES THE ULTIMATE DECISION AS TO COMPENSATION BY A FULL VOTE. THE RECOMMENDATION IS BASED UPON PERFORMANCE AS WELL AS SALARY AND COMPENSATION DATA THAT IS COLLECTED FROM OTHER ORGANIZATIONS INVOLVED IN SIMILAR WORK AND ON A SIMILAR SCALE. THE CHIEF FINANCIAL OFFICER HAS AN ANNUAL PERFORMANCE REVIEW AS DO ALL EMPLOYEES. THE PERFORMANCE REVIEW IS PERFORMED BY THE CHIEF EXECUTIVE OFFICER. SEVERAL FACTORS ARE TAKEN INTO CONSIDERATION, FEEDBACK AND OBSERVATIONS FROM THE BOARD AND THE FINANCE COMMITTEE. AN INCREASE IN SALARY IS GIVEN IF WARRANTED BY JOB PERFORMANCE AND IF THE ECONOMICS OF THE ORGANIZATION AND BUDGET ALLOW FOR IT. THE SALARY IS COMPARED WITH OTHERS IN THE INDUSTRY AND GEOGRAPHIC AREA. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990 IS AVAILABLE UPON REQUEST AT WWW.GUIDESTAR.ORG. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990 - PART VII - SUMMARY - AMENDED | 2024 AMENDED FORM 990 EXPLANATION STATEMENT: OPPORTUNITY COMMUNITIES LLC "THE ORGANIZATION" IDENTIFIED AN ERROR IN ITS 2024 TAX RETURN FORM 990 PART VII. COMPENSATION REPORTED UNDER COLUMN D INCLUDED THE OTHER BENEFITS OR BENEFITS THAT SHOULD HAVE BEEN REPORTED UNDER COLUMN F. THE ORGANIZATION IS ALSO CORRECTING THE AMOUNT OF OTHER COMPENSATION OR BENEFITS REPORTED UNDER COLUMN F. THE ORGANIZATION IS AMENDING THE 2024 TAX RETURN FORM 990 ORIGINALLY FILED NOVEMBER 15, 2025 TO ADDRESS THE UNINTENDED ERROR. THE CHANGES IN THE AMENDED 2024 TAX RETURN FORM 990 ARE AS FOLLOWS: 990 - PART VII - COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, HIGHEST COMPENSATED EMPLOYEES, AND INDEPENDENT CONTRACTORS * COLUMN D * COLUMN E * * AS ORIGINALLY FILED / AS AMENDED * AS ORIGINALLY FILED / AS AMENDED * KATHLEEN MCGILVRAY - 193,233 / 193,233 * 19,464 / 13,871 NANCY TURNER - 194,531 / 139,472 * 49,058 / 32,356 GAIL BERLINGER - 185,128 / 125,354 * 51,762 / 38,619 TAMIKA FOWLER - 183,354 / 152,830 * 33,495 / 8,841 ANNE CONWAY - 183,202 / 145,281 * 32,362 / 14,095 VICTORIA GRUBER - 159,270 / 112,935 * 44,163 / 28,378 DAVID GORDON + 66,603 / 49,880 * 13,949 / 9,075 WILLIAM MORRISON - 45,144 / 45,144 * 11,772 / 7,896 IN ADDITION TO THE ADJUSTMENTS MADE TO THE REPORTED COMPENSATION AND OTHER COMPENSATION DISCLOSED IN FORM 990, PART VII, THE ORGANIZATION IS ALSO MAKING THE FOLLOWING CORRECTIONS FOR THE SAME FORM: - JESSICA BOATRIGHT, PREVIOUSLY LISTED IN PART VII AS A DIRECTOR AND OFFICER, HAS BEEN REMOVED DUE TO HAVING NO DIRECT ASSOCIATION WITH THE ORGANIZATION DURING 2024. - THE AVERAGE WEEKLY HOURS REPORTED FOR KATHLEEN MCGILVRAY HAVE BEEN UPDATED FROM THE ORIGINALLY STATED 1 HOUR TO THE CORRECT FIGURE OF 40 HOURS DEVOTED TO THE ORGANIZATION. |
| FORM 990 - PART VIII - SUMMARY - AMENDED | PART VIII - STATEMENT OF REVENUE SUMMARY * COLUMN A * * AS ORIGINALLY FILED / AS AMENDED * 1F - ALL OTHER CONTRIBUTIONS - 275,276 / 375,276 1H - TOTAL - 275,276 / 375,276 2A - MANAGEMENT SERVICE FEE - 4,663,561 / 4,670,199 2G - TOTAL - 4,663,561 / 4,670,199 3 - INVESTMENT INCOME - 102 / 11,591 12 - TOTAL REVENUE - 4,938,939 / 5,057,066 * COLUMN B * * AS ORIGINALLY FILED / AS AMENDED * 2A - MANAGEMENT SERVICE FEE - 4,663,561 / 4,670,199 2G - TOTAL - 4,663,561 / 4,670,199 12 - TOTAL REVENUE - 4,938,939 / 5,057,066 * COLUMN C * * AS ORIGINALLY FILED / AS AMENDED * 3 - INVESTMENT INCOME - 102 / 11,590 12 - TOTAL REVENUE - 102 / 11,590 |
| FORM 990, PART IX, LINE 11G | OTHER: PROGRAM SERVICE EXPENSES 757,997. MANAGEMENT AND GENERAL EXPENSES 378,053. FUNDRAISING EXPENSES 11,899. TOTAL EXPENSES 1,147,949. |
| FORM 990 - PART IX - SUMMARY - AMENDED | PART IX - STATEMENT OF FUNCTIONAL EXPENSES SUMMARY * COLUMN A * COLUMN B * * AS ORIGINALLY FILED / AS AMENDED * AS ORIGINALLY FILED AS AMENDED 5 - COMPENSATION OF CURRENT OFFICERS - 137,468 / 288,257 * 80,650 / 169,116 7 - OTHER SALARIES AND WAGES - 2,606,279 / 2,465,122 * 1,512,568 / 1,429,827 11B - FEES FOR SERVICES: LEGAL - 13,667 / 13,055 * - - 11G - OTHER - 1,144,443 / 1,147,949 * 755,681 / 757,997 13 - OFFICE EXPENSES - 220,651 / 226,553 * 42,161 / 42,336 25 - TOTAL FUNCTIONAL EXPENSES - 4,898,801 / 4,917,229 * 2,455,276 / 2,463,492 * COLUMN C * COLUMN D * * AS ORIGINALLY FILED / AS AMENDED * AS ORIGINALLY FILED / AS AMENDED * 5 - COMPENSATION OF CURRENT OFFICERS - 53,727 / 112,659 * 3,091 / 6,482 7 - OTHER SALARIES AND WAGES - 1,039,955 / 984,490 * 53,756 / 50,805 11G - OTHER - 376,899 / 378,053 * 11,863 / 11,899 13 - OFFICE EXPENSES - 177,075 / 182,802 / 1,415 / 1,415 25 TOTAL FUNCTIONAL EXPENSES - 2,355,120/ 2,364,856 * 88,405 / 88,881 |
| FORM 990 - PART X - SUMMARY - AMENDED | PART IX - BALANCE SHEET SUMMARY * COLUMN B * * AS ORIGINALLY FILED / AS AMENDED * 1 - CASH - NON-INTEREST-BEARING - 152,518/ 1,741,964 4 - ACCOUNTS RECEIVABLE, NET - 669,484 / 659,852 7 - NOTES AND LOANS RECEIVABLE, NET- 0 / 519,968 9 - PREPAID EXPENSES AND DEFERRED CHARGES - 42,674 / 42,674 16 - TOTAL ASSETS - 864,676 / 2,964,458 17 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES - 290,326 / 345,224 24 - UNSECURED NOTES AND LOANS PAYABLE TO UNRELATED THIRD PARTIES - 0 / 2,000,000 25 - OTHER LIABILITIES - 435,671 / 380,856 26 - TOTAL LIABILITIES - 725,997 / 2,726,080 27 - NET ASSETS WITHOUT DONOR RESTRICTIONS - 138,679 / 124,895 28 - NET ASSETS WITH DONOR RESTRICTIONS 0 / 113,483 32 - TOTAL NET ASSETS OR FUND BALANCES - 138,679 / 238,378 33 - TOTAL LIABILITIES AND NET ASSETS/FUND BALANCES - 864,676 / 2,964,458 |
| FORM 990, PART XII, LINE 2C: | NO CHANGE |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPPORTUNITY COMMUNITIES HOUSING ACCELERATOR FUND LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 GERRISH AVE | AddressLine1Txt |
| City | CHELSEA | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02150 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990667287 | EIN |
| Primary Activities | COMMUNITY DEVELOPMENT | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Total Income | $99,699 | TotalIncomeAmt |
| End Of Year Assets | $2,109,414 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPPORTUNITY COMMUNITIES LLC | BusinessNameLine1Txt |