2024-03-23T14:37:29-07:00 2023-06-30 930745639 KDP CERTIFIED PUBLIC ACCOUNTANTS LLP 841 OHARE PKWY STE 200 MEDFORD OR 97504 990 2022-07-01 930640525 LIVING OPPORTUNITIES INC LIVI 5417721503 PO BOX 1105 MEDFORD OR 97501 JIM NORRIS COO 2024-03-23 true JIM NORRIS 999009999 true ANNIE DRIVER CPA P00742659 5417736633 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z AMBER MYRE PO BOX 1105 MEDFORD OR 97501 10143430 false X WWW.LIVINGOPPS.ORG X 1974 OR SUPPORT PEOPLE WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES TO WORK FOR THE SAME COMPANIES, LIVE IN THE SAME NEIGHBORHOODS, AND ENGAGE IN THE SAME ACTIVITIES AS OTHERS IN THE COMMUNITY. PRIMARY SERVICES INCLUDE SUPPORTED EMPLOYMENT, SUPPORTED LIVING, 24-HOUR RESIDENTIAL LIVING, AND ART STUDIO. 10 10 264 15 0 8310434 9384700 587518 682892 -43207 58000 18175 -61849 8872920 10063743 38178 0 7489663 8090992 0 0 1413341 1287005 8903004 9416175 -30084 647568 7202652 8367554 682893 1137892 6519759 7229662 X OUR MISSION IS TO SUPPORT PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISIBILITIES TO LIVE IN THE SAME NEIGHBORHOODS, WORK FOR THE SAME EMPLOYERS, AND SHARE IN THE SAME EXPERIENCES TO WHICH WE ALL ASPIRE. false false 3529163 4206998 24-HOUR RESIDENTIAL: PROVIDES 24/7 ASSISTANCE TO INDIVIDUALS WITH INTELLECTUAL OR DEVELOPMENTAL DISABILITIES SO THAT THESE INDIVIDUALS CAN LIVE IN HOMES IN COMMUNITY SETTINGS, OUTSIDE OF NURSING HOMES AND INSTITUTIONS. SERVICES INCLUDE A FULL RANGE OF ACTIVITIES OF DAILY LIVING AND INSTRUMENTAL ACTIVITIES OF DAILY LIVING, ADDRESSING HEALTH, SAFETY, AND QUALITY OF LIFE ISSUES. 2480404 38178 3298753 SUPPORTED LIVING SERVICES: PROVIDES INDIVIDUALS WITH THE ASSISTANCE THEY NEED TO SUCCESSFULLY LIVE WHERE THEY WANT AND CAN AFFORD. SERVICES ARE INDIVIDUALLY TAILORED, BUT MOST OFTEN FALL IN THE AREA OF ASSISTANCE RELATED TO MEALS, MEDICAL AND MONEY. FOR EXAMPLE MEAL-RELATED SERVICES MIGHT INCLUDE HELPING THE INDIVIDUAL DEVELOP A MENU, SHOP FOR FOOD AND SUPPLIES, SAFE FOOD STORAGE, MEAL PREPARATION, TOOL SAFETY (STOVE, ETC.), DIET, ETC. MEDICAL SERVICES MIGHT INCLUDE HELPING THE INDIVIDUAL IDENTIFY A MEDICAL NEED, MAKE A DOCTOR APPOINTMENT, GET TO THE DOCTOR (BUS, CAB, WALK), INTERPRET AND IMPLEMENT THE DOCTOR'S FINDINGS AND PRESCRIPTIONS, FOLLOW UP CARE, ETC. 1618700 1917077 EMPLOYMENT: PROVIDES CAREER EXPLORATION, DISCOVERY, JOB TRAINING PROGRAMS, AND JOB DEVELOPMENT SO THAT INDIVIDUALS WITH DISABILITIES CAN WORK IN LOCAL BUSINESSES IN THE COMMUNITY. THE ORGANIZATION PROVIDES THE SERVICES NOTED AND THEN SUPPORTS THE INDIVIDUALS PLACED IN JOBS ONGOING SO THEY CAN SUCCESSFULLY MAINTAIN EMPLOYMENT. IF AN INDIVIDUAL LOSES A JOB, THE ASSESSMENT, DEVELOPMENT AND PLACEMENT SERVICES ARE REVISITED TO ACHIEVE A DIFFERENT JOB PLACEMENT. 567762 695275 8196029 true false false true false false false false false true true false false true true true true false false false false false false false true false false false true false false false false false false false false false true false false false false true true true false false true 34 0 true 264 true false false false false false false false 0 false false false false false false false X 10 10 false false false false false false false true false false false true true true true true true true false true false OR X X X JIM NORRIS COO 5417721503 PO BOX 1105 MEDFORD OR 97501 AMBER MYRE CEO 45.00 0.00 X 128684 0 9562 JIM NORRIS COO 40.00 0.00 X 81912 0 22842 SARAH LYNCH BOARD MEMBER 1.00 0.00 X 0 0 0 BRENT KELL BOARD MEMBER 1.00 0.00 X 0 0 0 ROGER HASSENPFLUG BOARD MEMBER 1.00 0.00 X 0 0 0 KARLIE VANDENBUSCH TREASURER 1.00 0.00 X 0 0 0 TIM CLAYTON BOARD MEMBER 1.00 0.00 X 0 0 0 JOE DAVIS BOARD MEMBER 1.00 0.00 X 0 0 0 POLLY WILLIAMS BOARD MEMBER 1.00 0.00 X 0 0 0 LES CRACRAFT VICE CHAIR 1.00 0.00 X 0 0 0 MICAH SHANKS Secretary 1.00 0.00 X 0 0 0 TIM D'ALESSANDRO CHAIR 1.00 0.00 X 0 0 0 BAYLEE LAVOIE BOARD MEMBER 1.00 0.00 X 0 0 0 210596 32404 1 false false false KDP CERTIFIED PUBLIC ACCOUNTANTS LLP 841 OHARE PARKWAY Medford OR 97504 PROFESSIONAL SERVICES 114110 1 107825 8831677 445198 43890 9384700 CLIENT FEES 624100 152388 152388 CONTRACTS 624310 483822 483822 FOOD STAMPS 624200 46682 46682 682892 61038 61038 0 0 10260 10260 10260 10260 3038 -3038 -3038 -3038 107825 76649 -76649 -76649 0 0 MISCELLANEOUS 623000 4540 4540 4540 10063743 755692 -76649 0 38178 38178 0 0 243000 243000 0 6425140 6002599 422541 0 902621 808882 93739 520231 470394 49837 0 0 0 0 0 0 330989 104639 219763 6587 19041 199 18842 33787 16522 17265 0 0 26865 21715 5150 0 0 0 11561 11561 0 57322 51197 6125 66645 52214 14431 SUPPLIES AND EQUIPMENT 274052 250875 23027 150 UTILITIES 159017 132871 26146 TRAVEL AND TRAINING 138367 101076 37236 55 DONATED MATERIALS & SERVICES 101251 31911 329 69011 68108 101196 42715 -75803 9416175 8196029 1220146 0 593702 1222533 1615564 0 2180 0 350738 411540 0 0 0 0 142752 54775 2992871 1217490 1247347 1775381 2169345 3675429 231002 231002 0 0 850022 996894 7202652 8367554 580940 629682 101953 1250 506960 682893 1137892 X 5668268 6323890 851491 905772 6519759 7229662 7202652 8367554 X 647568 16232 46103 X false true X false false X 6018039 7205508 8744259 8310434 9384700 39662940 0 0 6018039 7205508 8744259 8310434 9384700 39662940 0 39662940 4366 6785 3828 10513 10260 35752 0 65781 95566 41263 -35545 4540 171605 39870297 4371680 0.99480 0.99310 X false false 18000 18000 9398175 9416175 620809 155202 false 558165 549376 595000 620809 2323350 3485025 24000 2000 18000 44000 139541 137344 148787 155202 580874 871311 850022 15000 56633 31553 8011 882091 907555 20000 -42205 27889 7439 850022 645686 20000 248913 7044 907555 634820 15000 1678 5812 645686 577377 23196 39332 5085 634820 true false false 564297 564297 1896882 759957 1136925 491898 421225 70673 39794 36308 3486 1775381 INTEREST IN ASSETS HELD BY OCF 882091 RIGHT OF USE - FINANCE LEASE 9551 RIGHT OF USE - OPERATING LEASE 105252 996894 LEASE OBLIGATIONS 115265 LOAN PAYABLE 391695 506960 X 10260089 70346 57362 76649 204357 10055732 8011 8011 10063743 9550186 57362 76649 134011 9416175 9416175 Part V, Line 4: Intended uses of the endowment fund. THE ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR FUTURE PROGRAM EXPENSES. Part X : FIN48 Footnote THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN RECORDED.THE ACCOUNTING REQUIREMENTS UNDER U.S. GENERLA ACCEPTED ACCOUNTING PRINCIPALS PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDRAISING EXPENSES $76649 Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING EXPENSES $76649 false FURNARTURE 107825 107825 550 1050 75049 107825 107825 550 1050 75049 76649 -76649 false 0 0 ACCESSIBILITY AND SAFETY ITEMS 21 34540 FMV PURCHASES OF TANGIBLE ITEMS, FOOD MEDICALLY RELATED NEEDS ITEMS 11 3638 FMV PURCHASES OF TANGIBLE ITEMS SUPPLIES 43890 IN-KIND false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES: PROVIDES ASSISTANCE WITH RECREATION TO INDIVIDUALS WITH DISABILITIES SO THAT THESE INDIVIDUALS CAN ENJOY ACTIVITIES IN COMMUNITY SETTINGS. ALSO PROVIDES ASSISTANCE AND CONSULTATION SERVICES TO COMMUNITY PARTNERS, FAMILIES, OTHER ORGANIZATIONS, AND THE GENERAL PUBLIC. PROVIDES TRANSPORTATION ASSISTANCE TO INDIVIDUALS WITH DIABILITIES SO THAT THESE INDIVIDUALS CAN MOVE SAFELY AND EFFICIENTLY THROUGH THE COMMMUNITY. ALSO OFFERING ART, MUSIC, AND DRAMA. FAMILY NETWORK OFFERING SUPPORT AND CONNECTION TO FAMILIES AND PARENTS OF INDIVIDUALS LIVING WITH DISABILITIES. Form 990, Part VI, Section A, Line 8b MINUTES ARE KEPT OF BOARD MEETINGS, BUT COMMITTEES REPORT TO THE BOARD OF DIRECTORS, SO ACTIONS OF THE COMMITTEE ARE SUMMARIZED IN THE BOARD MINUTES WHEN PRESENTED TO THE BOARD OF DIRECTORS. NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD. Form 990, Part VI, Section B, Line 11b THE FORM 990 WILL BE PRESENTED TO THE FULL BOARD OF DIRECTORS INCLUDING SIGNIFICANT SCHEDULE PRIOR TO SUBMISSION AND FILING OF THAT FORM TO THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c ANNUALLY AS PART OF THE AUDIT PROCESS, A CONFLICT OF INTEREST REVIEW IS PERFORMED FOR BOARD MEMBERS AND THE CEO & COO. IDENTIFIED RELATED PARTY TRANSACTIONS AND POTENTIAL CONFLICTS OF INTEREST ARE LISTED IN DETAIL, INCLUDING STEPS FOLLOWED TO AVOID A DIRECT CONFLICT OF INTEREST. THE REPORT IS REVIEWED BY BOTH THE CEO & COO AND MADE AVAILABLE TO THE BOARD OF DIRECTORS. HANDLING OF CONFLICTS OF INTEREST ARE ADDRESSED IN ORGANIZATION BYLAWS, "2.18 DIRECTOR CONFLICT OF INTEREST". A COPY OF THE MOST RECENT REPORT IS KEPT WITH THE CORPORATE RECORDS. Form 990, Part VI, Section B, Line 15a WHEN REVIEWING THE COMPENSATION OR HIRING A NEW CEO, THE BOARD PERFORMS A REVIEW TO DETERMINE SUITABLE COMPENSATION. THIS PROCESS INCLUDES A REVIEW OF COMPENSATION DATA FROM APPROPRIATE SALARY SURVEYS, OTHER COMPARABLE ORGANIZATIONS, ETC. THE BOARD RETAINS DOCUMENTATION OF THE DELIBERATION AND FINAL DECISION. Form 990, Part VI, Section C, Line 18 COPIES OF FORMS 1023 AND 990 ARE MADE AVAILABLE UPON REQUEST. ADDITIONALLY, THE FORM 990 IS AVAILABLE AT CHARITYNAVIGATOR.ORG. Form 990, Part VI, Section C, Line 19 COPIES OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. ANNUAL REPORTS ARE POSTED ON THE ORGANIZATION'S WEBSITE. Form 990, Part XI, Line 9 CHANGE IN BENEFICIAL INTEREST IN NET ASSETS = $46103 TRACKING OPPORTUNITIES LLC 300 W MAIN ST MEDFORD OR 97504 200114168 AFFORDABLE HOUSING OR ON TRACK INC -4 false false 0.23800 LIVING ON TRACK LP 300 W MAIN ST MEDFORD OR 97504 200114207 AFFORDABLE HOUSING OR TRACKING OPP LLC -17 false false 0.00010 false false false true false false false false false false false false false false false false false false false TRACKING OPPORTUNITIES LLC d 1129899 LOAN STATEMENT