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Nonprofiteer
← OPPORTUNITY FOUNDATION INC

Form 990 for tax year 2024

Filed by OPPORTUNITY FOUNDATION INC.

Totals

Total revenue
$13,169,865
Total expenses
$12,839,381
Contributions and grants received
$821,684
Grants paid
$0
Program service revenue
$12,112,638
Investment income
$308,843
Other revenue
-$73,300
Total assets, end of year
$12,772,680
Total liabilities, end of year
$2,355,623
Net assets or fund balances, end of year
$10,417,057
Program services expenses (Part IX)
$10,848,365
Management and general expenses
$1,991,016
Fundraising expenses
$0
Program service expenses (Part III)
$10,848,365

Program services were 84.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $39,311

  • 1f · All other contributions, gifts and grants

    $782,373

  • 1g · Noncash contributions included above

    $696,887

  • 2a · Program service revenue: Resident Revenues

    total $11,206,839 · related or exempt $11,206,839

  • 2b · Program service revenue: Sales and Production Revenues

    total $722,835 · related or exempt $722,835

  • 2c · Program service revenue: Rental Room and Board

    total $140,037 · related or exempt $140,037

  • 2d · Program service revenue: Other Supporting Services

    total $42,927 · related or exempt $42,927

  • 3 · Investment income

    total $237,444 · excluded $237,444

  • 6a · Gross rents

    real property $22,500

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $22,500

  • 6d · Net rental income or loss

    total $22,500 · excluded $22,500

  • 7a · Gross sales of assets other than inventory

    other assets $71,399

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $71,399

  • 7d · Net gain or loss

    total $71,399 · excluded $71,399

  • 8a · Fundraising events: gross income

    $11,880

  • 8a · Fundraising events: contributions included on line 1c

    $39,311

  • 8b · Fundraising events: direct expenses

    $41,188

  • 8c · Net income from fundraising events

    total -$29,308 · excluded -$29,308

  • 10a · Gross sales of inventory

    $182,515

  • 10b · Cost of goods sold

    $249,007

  • 10c · Net income from sales of inventory

    total -$66,492 · excluded -$66,492

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $233,892 · management and general $233,892

  • 7 · Other salaries and wages

    total $7,559,478 · program services $6,622,752 · management and general $936,726

  • 8 · Pension plan contributions

    total $221,558 · program services $158,428 · management and general $63,130

  • 9 · Other employee benefits

    total $1,073,522 · program services $886,197 · management and general $187,325

  • 10 · Payroll taxes

    total $573,213 · program services $490,911 · management and general $82,302

  • 11c · Fees: accounting

    total $46,723 · management and general $46,723

  • 11g · Fees: other

    total $21,328 · program services $16,986 · management and general $4,342

  • 12 · Advertising and promotion

    total $17,400 · program services $110 · management and general $17,290

  • 13 · Office expenses

    total $586,811 · program services $515,785 · management and general $71,026

  • 16 · Occupancy

    total $275,948 · program services $153,621 · management and general $122,327

  • 17 · Travel

    total $68,611 · program services $66,068 · management and general $2,543

  • 19 · Conferences, conventions and meetings

    total $11,769 · program services $11,441 · management and general $328

  • 20 · Interest

    total $49,871 · program services $43,200 · management and general $6,671

  • 22 · Depreciation, depletion and amortization

    total $486,497 · program services $382,894 · management and general $103,603

  • 23 · Insurance

    total $95,482 · program services $91,482 · management and general $4,000

  • 24a · Other expenses: Sales/Production COGS

    total $696,887 · program services $696,887

  • 24b · Other expenses: Provider Tax

    total $263,824 · program services $263,824

  • 24c · Other expenses: Food

    total $166,774 · program services $166,774

  • 24d · Other expenses: Medical Supplies

    total $143,582 · program services $143,582

  • 24e · All other expenses

    total $246,211 · program services $137,423 · management and general $108,788

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $6,638,537 · end of year $7,225,826

  • 4 · Accounts receivable

    beginning of year $1,037,663 · end of year $935,377

  • 9 · Prepaid expenses and deferred charges

    beginning of year $122,646 · end of year $158,609

  • 10a · Land, buildings and equipment: cost or other basis

    $8,779,520

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,023,329

  • 10c · Land, buildings and equipment, net

    beginning of year $3,889,722 · end of year $3,756,191

  • 11 · Investments: publicly traded securities

    beginning of year $578,178 · end of year $585,638

  • 14 · Intangible assets

    beginning of year $58,333 · end of year $51,333

  • 15 · Other assets

    beginning of year $102,571 · end of year $59,706

  • 17 · Accounts payable and accrued expenses

    beginning of year $814,023 · end of year $884,257

  • 21 · Escrow or custodial account liability

    beginning of year $78,396 · end of year $104,605

  • 23 · Secured mortgages and notes payable

    beginning of year $1,370,341 · end of year $1,301,807

  • 25 · Other liabilities

    beginning of year $107,276 · end of year $64,954

  • 27 · Net assets without donor restrictions

    beginning of year $10,057,614 · end of year $10,417,057

Mission and programs · 2024

Mission

1. Opportunity Foundation Inc. is passionately committed to providing a full spectrum of individualized supports and services to people with disabilities.

Activities or mission (Part I)

Providing a full spectrum of individualized supports and services for people with disabilities.

  • Residential Support Services are provided to people with disabilities by trained Direct Support Professionals (DSP) at the person's home in Williston, Stanley, or Tioga. On average, each DSP is responsible for providing individualized supports to approximately 3 people. A Supports Intensity Scale (SIS Assessment) is used to identify the level of support needs for each person and to determine the State Developmental Disabilities Service Funding piece. Residential Support Services is provided to people who require some level of ongoing daily support. Residential Services are designed to assist with and develop self-help, socialization, and adaptive skills that improve the person's ability to independently reside and participate in their community.

    Expenses $6,402,719 · Revenue $8,501,228

  • Work Support Services are provided to people who have disabilities by trained Direct Support Professionals (DSP) at our businesses in Williston, Stanley and Tioga. On average, each DSP is responsible for providing individualized supports to approximately 3 people. A Supports Intensity Scale (SIS Assessment) is used to identify the level of support needs for each person and to determine the State Developmental Disabilities Service Funding piece. Meaningful employment is an integral part of adult's lives. It is the means to economic self-sufficiency and independence by building self-esteem and enabling each person to have a desirable lifestyle. It is the intent of Work Support Services to provide each person an opportunity to take their place in our nation's workforce as a contributing member. It is to this end we provide a choice of meaningful work based on individual interests and skills. This is accomplished at our businesses: Daily Addiction Coffeehouse, Wise Penny Thrift Store, Second Opportunity Restore, Bakin' a Difference, and OSOM Carwash all located in Williston; Homestead Treasures in Tioga and Hidden Treasures/Tri-Jens Coffee in Stanley.

    Expenses $3,645,356 · Revenue $2,362,330

  • Infant Development Services is only available to infants/toddlers age birth through two years of age. This service is a home-based, family focused service that provides information, support, and training to assist primary caregiver(s) in maximizing the child's development utilizing a parent-coaching model. Infant Development professionals work with primary caregivers to identify and adapt natural learning opportunities that occur during daily family and community routines.

    Expenses $591,357 · Revenue $879,041

  • Family Support Services provides support to a family to meet the excess care needs related to their child's disability. Family Support Services provides a respite when the primary caregiver is not present or when the primary caregiver is present and needs a second pair of hands to assist in activities of daily living and maintaining health and safety.

    Expenses $184,009 · Revenue $278,178

  • Guardianship Services. People who receive this service have a Court Appointed Guardian, and at times, also a representative payee. The person they are guardian for cannot have a developmental disability.

    Expenses $24,924 · Revenue $91,861

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Arden Eide

    President

    Total calculated
    $0
    Hours/week
    1
  • Katie Barber

    Vice President

    Total calculated
    $0
    Hours/week
    1
  • Cheryl Saeman

    Secretary/Treasurer

    Total calculated
    $0
    Hours/week
    1
  • Kasha Bakewell

    Director

    Total calculated
    $0
    Hours/week
    1
  • Patty Lund

    Director

    Total calculated
    $0
    Hours/week
    1
  • Shelli Hayes

    Director

    Total calculated
    $0
    Hours/week
    1
  • Stacey Hauge

    Director

    Total calculated
    $0
    Hours/week
    1
  • Jackie Schwan

    Director

    Total calculated
    $0
    Hours/week
    1
  • LuAnn Unhjem

    Director as of Sept 2024

    Total calculated
    $0
    Hours/week
    1
  • Betty Baker

    Director

    Total calculated
    $0
    Hours/week
    1
  • Heather Wheeler

    Director as of Aug 2024

    Total calculated
    $0
    Hours/week
    1
  • Kris Pacheco

    Director as of May 2025

    Total calculated
    $0
    Hours/week
    2
  • Rachel Long

    Director as of July 2024

    Total calculated
    $0
    Hours/week
    3
  • Sherill Fosland

    Director until Aug 2024

    Total calculated
    $0
    Hours/week
    1
  • Sonya Owan

    Executive Director

    Total calculated
    $210,639
    From this org
    $158,752
    From related orgs
    $0
    Other
    $51,887
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,376
    Bonus
    $12,376
    Other
    $0
    Deferred
    $9,859
    Nontaxable benefits
    $42,119
    Filer's total
    $210,730
  • Michael Gwoah

    DSP Retirement Day Service

    Total calculated
    $141,380
    From this org
    $117,652
    From related orgs
    $0
    Other
    $23,728
    Hours/week
    80.75

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 December 2025
IRS schema version
2024v5.2
Source object
202543519349301149

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