- Revenue 2025
- $11,237,298
- Expenses 2025
- $1,762,237
Program services were 72.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- L200
- Classification
- 1000
- Street
- PO BOX 1133
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2025
Mission
THE MISSION OF OPAL COMMUNITY LAND TRUST IS TO HELP SUSTAIN ORCAS ISLAND AS A HEALTHY, ECONOMICALLY DIVERSE COMMUNITY BY PROVIDING PERMANENTLY AFFORDABLE HOMES AND RELATED EDUCATION AND SUPPORT FOR ISLANDERS-FAMILIES, SENIORS AND SINGLES - WHOSE HOUSING NEEDS ARE NOT MET BY THE TRADITIONAL MARKET.
-
HOUSING DEVELOPMENT: DEVELOP LAND AND HOUSES TO RENT OR OWN THAT ARE AFFORDABLE TO LOW TO MODERATE INCOME HOUSEHOLDS. PROVIDE HOUSING COUNSELING AND RELATED SUPPORT SERVICES.
Expenses $180,284 · Revenue $280,465
-
LOAN PROGRAMS: PROVIDE LOANS TO ELIGIBLE HOUSEHOLDS TO ENABLE THEM TO PURCHASE A HOME.
Expenses $70,732 · Revenue $78,297
-
LEASEHOLD STEWARDSHIP: LEASE LAND AND PROVIDE SUPPORT SERVICES TO HOMEOWNERS WHO LEASE LAND FROM OPAL.
Expenses $212,707 · Revenue $198,470
-
Expenses $807,416 · Revenue $618,750
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Anne BertinoANNE BERTINO
FORMER SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Minor LileMINOR LILE
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Bonnie BurgBONNIE BURG
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Eros BelliveauEROS BELLIVEAU
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Anne Marie ShanksANNE MARIE SHANKS
SECRETARY/ FORMER VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Bob MorrisBOB MORRIS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Rusty DiggsRUSTY DIGGS
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Margaret MillsMARGARET MILLS
FORMER PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Mallory HagelMALLORY HAGEL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Jami MitchellJAMI MITCHELL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Mandy RandolphMANDY RANDOLPH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Elisabeth ByersELISABETH BYERS
EXECUTIVE DIR.
- Total calculated
- $143,191
- From this org
- $139,020
- From related orgs
- $0
- Other
- $4,171
- Hours/week
- 40
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. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $11,237,298
- Expenses
- $1,762,237
- Contributions
- $9,824,268
- Grants paid
- $0
-
2024
- Revenue
- $4,098,134
- Expenses
- $1,546,200
- Contributions
- $3,151,329
- Grants paid
- $0
-
2023
- Revenue
- $4,687,739
- Expenses
- $1,659,566
- Contributions
- $3,804,112
- Grants paid
- $0
-
2022
- Revenue
- $3,972,940
- Expenses
- $1,114,675
- Contributions
- $3,285,007
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $3,185,128
- Expenses
- $1,226,283
- Assets (EOY)
- $30,315,756
-
2021 · 990
- Revenue
- $3,185,128
- Expenses
- $528,195
- Assets (EOY)
- $30,315,756
-
2020 · 990
- Revenue
- $5,795,157
- Expenses
- $1,068,000
- Assets (EOY)
- $27,993,891
-
2019 · 990
- Revenue
- $2,661,157
- Expenses
- $813,611
- Assets (EOY)
- $22,301,158
-
2018 · 990
- Revenue
- $2,422,428
- Expenses
- $804,616
- Assets (EOY)
- $19,052,477
-
2017 · 990
- Revenue
- $1,255,929
- Expenses
- $744,370
- Assets (EOY)
- $17,171,160
-
2016 · 990
- Revenue
- $2,050,455
- Expenses
- $967,222
- Assets (EOY)
- $15,878,162
-
2015 · 990
- Revenue
- $3,367,917
- Expenses
- $1,544,643
- Assets (EOY)
- $14,920,259
-
2014 · 990
- Revenue
- $1,113,869
- Expenses
- $944,080
- Assets (EOY)
- $13,591,893
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
DONOR ADVISED CHARITABLE GIVING
$3,066,000
2024 HUMAN SERVICES
-
ORCAS ISLAND COMMUNITY FOUNDATION
$1,939,549
2023 VARIOUS PURPOSES AS APPROVED BY OICF BOARD
-
FIDELITY INVESTMENTS CHARITABLE GIFT FUND
$1,056,550
2024 For grant recipient's exempt purposes
-
2023 For grant recipient's exempt purposes
-
2022 For grant recipient's exempt purposes
-
ORCAS ISLAND COMMUNITY FOUNDATION
$336,668
2022 VARIOUS PURPOSES AS APPROVED BY OICF BOARD
-
2024 VARIOUS PURPOSES AS APPROVED BY OICF BOARD
-
2025 VARIOUS PURPOSES AS APPROVED BY OICF BOARD
-
2023 SEE PART IV
-
$35,000
2024 PROVIDE GENERAL OPERATING SUPPORT
The 10 largest by cash amount. The API serves every itemized grant.
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Disregarded entities on its 2025 return
-
LAVENDER HOLLOW LLC
PROVIDE RENTAL UNITS TO LOW & MODERATE INCOME FAMILIES · WA · income $324,853 · assets $1,896,125
-
APRIL'S GROVE GP LLC
PROVIDE RENTAL UNITS TO LOW & MODERATE INCOME FAMILIES · WA · income -$57 · assets -$320
-
NORTHERN HEIGHTS LLC
PROVIDE RENTAL UNITS TO LOW & MODERATE INCOME FAMILIES · WA · income $32,233 · assets $2,212,635
Related partnerships on its 2025 return
-
APRIL'S GROVE LLLP
PROVIDE RENTAL UNITS TO LOW & MODERATE INCOME FAMILIES · WA · 0.01% owned · share of income -$56 · share of assets -$342 · general or managing partner
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.