Opportunity Program

Nonprofit profile at a glance

EIN
330909475
IRS 990 coverage
2009–2019
Forms available
Form 990 2019
Location
Long Beach, CA, USA
Phone
5626733315
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$321,742
Expenses
$214,037
Assets
$763,488
Liabilities
$384

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • LOUISE UKLEJA (PRESIDENT)
  • JODY THOMASON (VICE PRESIDENT)

Highest reported compensation

  • CATHY HOLLENBECK (MANAGING DIRECTOR): $64,354 total reported compensation
  • JOANNE FOLAND (EDUCATIONAL DIRECTOR): $34,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Opportunity program provides a multisensory learning environment that enables children to overcome learning disabilities and achieve educational success.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.9%; rating input score 43
  • Program expense ratio: 59.8%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.5%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 3.57; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 42.9% of revenue deployed · 59.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $128K in reported program spending
  • Leadership: top reported pay $64K · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2009 to 2019
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.