Opal Foundation

Nonprofit profile at a glance

EIN
811454455
IRS 990-EZ coverage
2016–2025
Forms available
Form 990-EZ 2025
Location
Beaverton, OR, USA
Phone
5036260669
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$67,813
Expenses
$10,340
Assets
$60,250
Liabilities
$105,530

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • DARRELL MCSMITH (PRESIDENT)
  • JEFF GILLIS (VICE PRESIDENT)

People named in this filing

  • DARRELL MCSMITH (PRESIDENT)
  • JEFF GILLIS (VICE PRESIDENT)
  • MAKENZI MCSMITH (SECRETARYTREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support recreational entities at parks

What it reported doing in 2025

Our mission is to support recreational entities, such as the us army corps of engineers, state and county parks and private recreation sites, to ensure that parks/campgrounds stay

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 84.8%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 5.83; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 1.75; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 14.8% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.