Opportunity for Independence FY2020 filing

Tax-deductible

San Rafael, CA501(c)(3)Human ServicesEIN 68-0256574Revenue $2.7M in FY2020

On file with the IRSofiinc.org20 H St, 94901-1779 · San Rafael, CATax-exempt since Apr 1996Publicly supported charity — 170(b)(1)(A)(vi)

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Opportunity for Independence (OFI) advocates self-determination for people with intellectual and developmental disabilities by offering an array of individualized innovative services and behavioral supports to promote happy healthy lives.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$102K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $281K a year · 9% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $22
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$950K
36% of total assets
Looks good: liabilities are 36% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.7M
Spent
$2.1M
To programs
89%
Net assets
$1.7M
By yearFY2020–FY2024
Revenue
$2.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$2.7M
FY2022$3.0M
FY2023$3.2M
FY2024$3.3M
Expenses
$2.1M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$2.8M
FY2023$3.1M
FY2024$3.1M
Net assets
$1.7M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$2.1M
FY2022$2.1M
FY2023$2.3M
FY2024$2.5M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $1.9M Management & general 10% · $225K Fundraising 1% · $17K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director (end 12/20)
$102,248Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Member (end 8/20)
$0Pt VII · Sec A
Executive Director (start 12/20)
$0Pt VII · Sec A
Secretary (start 1/20)
$0Pt VII · Sec A

Liliya T Peterson’s $118K as Executive Direc is at the 52nd percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Liliya T Peterson$118,493$108,461———
Cait Byrne———$53,302$102,248
Liliya Peterson——$98,106$79,157—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers people with disabilities through individualized services and supports for happy, healthy lives.

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Provided by the organization

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3 programs · $1.9M · in their own filed words · FY2020
01

OFI's Supported Living Services (SLS) was created in 2003 when we saw the need and desire of many participants to live independently. Individuals in our SLS program may come from their parents' homes, group homes or other facilities.

$1.1Mprogram expense
02

The Lincoln Avenue Apartments were built from the ground up, specifically to house individuals with developmental disabilities, 18 and older with the ability to maintain a level of independence.

$438Kprogram expense
03

The Supported Training for Employment Program (STEP) provides community based vocational training and supported employment to 16 clients. The program offers skills development, classroom training, work readiness and job coach support for competitive employment in community settings.

$406Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$22

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Fees for servicesLn 2g$2.7M
Gifts and grantsLn 1h$9K
Investment incomeLn 3$5K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.9M
Managementcol C$225K
Fundraisingcol D$17K
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$2.6M
LiabilitiesLn 26$950K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9K
Fees for servicesLn 2g$2.7M
Investment incomeLn 3$5K
Other incomeLn 4–11$3K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$9K
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$333K
Land, buildings, equipmentLn 10c$710K
Other assetsLn 15$6K
Total assetsLn 16$2.6M
LiabilitiesLn 26$950K
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 550
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$436K$1.3M
InvestmentsLn 11–13$296K$333K
Land, buildings, equipmentLn 10c$739K$710K
Total assetsLn 16$1.7M$2.6M
LiabilitiesLn 26$639K$950K
Net assetsLn 32$1.1M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$118K$111K$5K$1K
Other salaries and wagesLn 7$1.4M$1.3M$62K$13K
Pension plan contributionsLn 8$9K$9K$301$96
Other employee benefitsLn 9$206K$197K$7K$2K
Payroll taxesLn 10$132K$124K$6K$1K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$66K$66K
Advertising and promotionLn 12$2K$104$2K
Office expensesLn 13$22K$2K$20K
Information technologyLn 14$11K$11K
OccupancyLn 16$28K$16K$12K
TravelLn 17$6K$6K
Conferences, conventions and meetingsLn 19$4K$2K$2K
InterestLn 20$26K$22K$4K
Depreciation, depletion and amortizationLn 22$39K$32K$7K
InsuranceLn 23$30K$22K$8K
Other expenses (24a–d)Ln 24$49K$41K$9K
All other expensesLn 24e$5K$1K$4K$2
Total functional expensesLn 25$2.1M$1.9M$225K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.3M$3.1M$144K$2.5M 990 PDF
FY2023 $3.2M$3.1M$124K$2.3M 990 PDF
FY2022 $3.0M$2.8M$137K$2.1M 990 PDF
FY2021 $2.7M$2.3M$418K$2.1M 990 PDF
FY2020 Viewing $2.7M$2.1M$583K$1.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $2,721,757 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,610$9,305
I-9 Program service revenuePrior year $2,265,111$2,704,218
I-10 Investment incomePrior year $7,361$5,464
I-11 Other revenuePrior year $68$2,770
I-12 Total revenuePrior year $2,281,150$2,721,757
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,682,552$1,848,287
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $297,246$290,742
I-18 Total expensesPrior year $1,979,798$2,139,029
I-19 Revenue less expensesPrior year $301,352$582,728
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,721,757 across 6 lines filed
VIII-1f All other contributions, gifts and grants$9,305
VIII-1h Total contributions, gifts and grants$9,305
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,704,218$2,704,218
VIII-3 Investment incomeExcluded from tax $5,464$5,464
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,770$2,770
VIII-12 Total revenueRelated to mission $2,704,218 · Unrelated business $0 · Excluded from tax $8,234$2,721,757
Part IX · Statement of functional expenses $2,139,029 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $111,404 · Management $5,035 · Fundraising $1,086$117,525
IX-7 Other salaries and wagesPrograms $1,309,969 · Management $61,575 · Fundraising $12,600$1,384,144
IX-8 Pension plan contributionsPrograms $9,049 · Management $301 · Fundraising $96$9,446
IX-9 Other employee benefitsPrograms $197,005 · Management $6,550 · Fundraising $2,084$205,639
IX-10 Payroll taxesPrograms $123,991 · Management $6,266 · Fundraising $1,276$131,533
IX-11b Legal feesPrograms $1,501$1,501
IX-11c Accounting feesManagement $65,578$65,578
IX-12 Advertising and promotionPrograms $104 · Management $1,859$1,963
IX-13 Office expensesPrograms $1,929 · Management $20,407$22,336
IX-14 Information technologyManagement $11,031$11,031
IX-16 OccupancyPrograms $15,940 · Management $12,344$28,284
IX-17 TravelPrograms $6,467$6,467
IX-19 Conferences, conventions and meetingsPrograms $1,578 · Management $2,443$4,021
IX-20 InterestPrograms $21,931 · Management $3,871$25,802
IX-22 Depreciation, depletion and amortizationPrograms $32,343 · Management $7,102$39,445
IX-23 InsurancePrograms $22,209 · Management $7,837$30,046
IX-24 Other expenses (24a–d)Programs $40,733 · Management $8,741$49,474
IX-24e All other expensesPrograms $1,173 · Management $3,619 · Fundraising $2$4,794
IX-25 Total functional expensesPrograms $1,897,326 · Management $224,559 · Fundraising $17,144$2,139,029
Part X · Balance sheet $2,619,898 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $423,718$1,321,792
X-2 Savings and temporary cash investmentsStart of year $12,768$8,836
X-4 Accounts receivableStart of year $184,361$201,353
X-9 Prepaid expenses and deferred chargesStart of year $34,908$39,549
X-10c Land, buildings and equipment, netStart of year $738,935$709,574
X-11 Publicly traded securitiesStart of year $295,978$332,738
X-15 Other assetsStart of year $6,056$6,056
X-16 Total assetsStart of year $1,696,724$2,619,898
X-17 Accounts payable and accrued expensesStart of year $134,164$142,810
X-24 Unsecured notes and loans payableStart of year $0$318,211
X-26 Total liabilitiesStart of year $639,173$949,980
X-27 Net assets without donor restrictionsStart of year $1,057,551$1,669,918
X-32 Total net assets or fund balancesStart of year $1,057,551$1,669,918
X-33 Total liabilities and net assetsStart of year $1,696,724$2,619,898
Part XI · Reconciliation of net assets $1,669,918 net assets at year end
XI-1 Total revenue$2,721,757
XI-2 Total expenses$2,139,029
XI-3 Revenue less expenses$582,728
XI-4 Net assets at start of year$1,057,551
XI-5 Net unrealized gains (losses) on investments$29,639
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,669,918

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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