Opportunity Foundation Inc
Nonprofit profile at a glance
- EIN
- 450373040
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2022
- Location
- Williston, ND, USA
- Phone
- 7017748593
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Developmentally Disabled Centers
Reported finances
- Revenue
- $13,169,865
- Expenses
- $12,839,381
- Assets
- $12,772,680
- Liabilities
- $2,355,623
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- Arden Eide (President)
- Katie Barber (Vice President)
- Sonya Owan (Executive Director)
Highest reported compensation
- Sonya Owan (Executive Director): $210,639 total reported compensation
- Michael Gwoah (DSP Retirement Day Service): $141,380 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
1. Opportunity Foundation Inc. is passionately committed to providing a full spectrum of individualized supports and services to people with disabilities.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.9%; rating input score 81
- Program expense ratio: 84.5%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2.5%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 0.99; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 2.7%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: 6.8% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 7.5% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 14.3% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 80.9% of revenue deployed · 84.5% of spending went to programs
- Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
- Programs: 5 filed program accomplishments · $10.8M in reported program spending
- Leadership: top reported pay $211K · 16 people listed
- Highest-paid contractors: 1 contractor listed · $291K reported
- Consistency: 35 of 35 current checks pass
- Schedules: 7 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Moderate — Sustainability: Operating margin scored 44/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.