2025-08-14T17:07:21-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 205 N MICHIGAN AVE 2800 CHICAGO IL 606015927 990 2023-10-01 540907624 OPPORTUNITY INTERNATIONAL INC D/B/A OPPORTUNITY INTERNATIONAL-US OPPO 3124875000 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 MARGARET TOMASIK CFO 3124875000 2025-08-14 1 1 MARK HEROUX P00959793 3127298000 2025-08-14 2023 2025-03-06 01:10:19Z ATUL TANDON 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 49339654 0 X WWW.OPPORTUNITY.ORG X 1971 IL OPPORTUNITY INTERNATIONAL, INC., (OPPORTUNITY), IS A TAX EXEMPT, PUBLICLY SUPPORTED (SEE SCH O) FAITH-BASED CORPORATION. BY PROVIDING FINANCIAL SOLUTIONS, SUPPORT AND TRAINING, WE EQUIP PEOPLE LIVING IN POVERTY TO BUILD SUSTAINABLE INCOMES, EDUCATE THEIR CHILDREN AND ESCAPE GENERATIONAL POVERTY, IN THE PROCESS TRANSFORMING THEIR LIVES, THEIR CHILDREN'S FUTURES, AND THEIR COMMUNITIES. OPPORTUNITY'S PROGRAMS ARE FINANCED THROUGH CHARITABLE DONATIONS, EARNED INCOME FROM ITS BANKING OPERATIONS AND FOCUSED ON DEPLOYING LOCAL FUNDS AND FINANCIAL SERVICES PROVIDED BY PARTNER BANKS AND OTHER FINANCIAL INSTITUTIONS TO ITS CLIENTS. DURING 2024, OPPORTUNITY AND ITS PARTNERS SERVED 21.2 MILLION CLIENTS. 93% OF MICROENTERPRISE LOAN CLIENTS ARE WOMEN. EDUCATION FINANCE PROGRAMS REACHED 3.4 MILLION CHILDREN IN 19,556 SCHOOLS WITH OVER $260 MILLION OF LOANS DISBURSED. AGRICULTURE FINANCE PROGRAMS REACHED OVER 580,000 SMALLHOLDER FARMERS, WITH OVER $100 MILLION OF LOANS DISBURSED. 13 12 82 80 0 0 26219638 31989270 14396412 15422774 297760 397493 0 0 40913810 47809537 4380595 4266778 0 0 15293932 17032629 0 0 4688185 24610150 27454558 44284677 48753965 -3370867 -944428 67545701 68689756 37007091 39812193 30538610 28877563 X OPPORTUNITY INTERNATIONAL, INC., (OPPORTUNITY), IS A TAX EXEMPT, PUBLICLY SUPPORTED FAITH-BASED CORPORATION. BY PROVIDING FINANCIAL SOLUTIONS, SUPPORT AND TRAINING, WE EQUIP PEOPLE LIVING IN POVERTY IN DEVELOPING COUNTRIES TO BUILD SUSTAINABLE INCOMES, EDUCATE (SEE SCH O) THEIR CHILDREN AND ESCAPE GENERATIONAL POVERTY, IN THE PROCESS TRANSFORMING THEIR LIVES, THEIR CHILDREN'S FUTURES, AND THEIR COMMUNITIES. OPPORTUNITY'S PROGRAMS ARE FINANCED THROUGH CHARITABLE DONATIONS, EARNED INCOME FROM ITS BANKING OPERATIONS AND FOCUSED ON DEPLOYING LOCAL FUNDS AND FINANCIAL SERVICES, PROVIDED BY PARTNER BANKS AND OTHER FINANCIAL INSTITUTIONS TO ITS CLIENTS. 0 0 11909205 15422774 OPPORTUNITY INTERNATIONAL, INC., (OPPORTUNITY), IS A TAX EXEMPT, PUBLICLY SUPPORTED FAITH-BASED CORPORATION. BY PROVIDING FINANCIAL SERVICES, SUPPORT AND TRAINING, WE EQUIP PEOPLE LIVING IN POVERTY IN DEVELOPING COUNTRIES TO BUILD SUSTAINABLE INCOMES, EDUCATE THEIR CHILDREN AND ESCAPE GENERATIONAL POVERTY, IN THE PROCESS TRANSFORMING THEIR LIVES, THEIR CHILDREN'S FUTURES, AND THEIR COMMUNITIES. OPPORTUNITY'S MAJORITY OWNED BANKS EARN INCOME FROM ITS BANKING OPERATIONS AND FOCUS ON DEPLOYING LOCAL FUNDS AND FINANCIAL SERVICES TO ITS CLIENTS. OPPORTUNITY INTERNATIONAL SAVINGS AND LOANS IN GHANA (OISL) BELIEVES THEIR CUSTOMERS ARE AT THE CENTER OF THE BUSINESS AND ARE SERVED WITH LIFE CHANGING PRODUCTS SUCH AS LOANS, DEPOSITS, MICRO INSURANCE, E-BANKING SERVICES AND REMITTANCES. (SEE SCH O) TRANSFORMATIONAL TRAINING, BUSINESS ADVISORY SERVICES, AND CAPACITY BUILDING ARE EMBEDDED IN ALL CLIENT INTERACTIONS. THE BANK OPERATES IN TEN (10) OUT OF THE SIXTEEN (16) REGIONS IN GHANA, WITH THIRTY-FIVE (35) BRANCHES AND THREE (3) AGENCIES, PROVIDING INNOVATIVE FINANCIAL AND NON-FINANCIAL PRODUCTS AND SERVICES TO BRING CLIENTS AT THE BASE OF THE PYRAMID INTO THE MAINSTREAM FINANCIAL SERVICES, THEREBY ADVANCING FINANCIAL INCLUSION. IN 2024, OPPORTUNITY GHANA HAD OVER 50,000 LOAN CLIENTS AND OVER 260,000 CLIENTS WITH DEPOSITS. 4266778 4266778 OPPORTUNITY IMPLEMENTS ITS PROGRAMS IN 30 COUNTRIES THROUGH A WORLDWIDE NETWORK OF STAFF, BRANCHES, SUBSIDIARY BANKS AND LOCAL NONGOVERNMENTAL ORGANIZATIONS, AS WELL AS LOCAL IMPLEMENTING PARTNERS: COMMERCIAL AND NONPROFIT AND MICROFINANCE INSTITUTIONS. OPPORTUNITY PROVIDES GRANTS AND MAINTAINS A MINORITY EQUITY INTEREST IN A NUMBER OF KEY IMPLEMENTING PARTNERS TO ENSURE A LONG-TERM ALIGNMENT OF INTEREST IN SERVING THE POOR. ADDITIONALLY, SUCH INVESTMENTS ENABLE OPPORTUNITY TO LEVERAGE LOCAL INVESTOR FUNDS AND DEBT TO INCREASE SERVICES AND MAXIMIZE THE FUNDS DEPLOYED TO SERVE THE ECONOMIC NEEDS OF THE POOR. IN 2024 OPPORTUNITY AND ITS PARTNER ORGANIZATIONS SERVED 21.2 MILLION CLIENTS OF WHICH 93% OF MICROENTERPRISE CLIENTS ARE WOMEN. READ OUR 2024 IMPACT REPORT AT OPPORTUNITY.ORG/2024-IMPACT. 11515517 OPPORTUNITY'S EDUCATION FINANCE PROGRAM OBJECTIVES ARE CLEAR: GET MORE CHILDREN IN BETTER SCHOOLS. WE BREAK DOWN TWO OBSTACLES TO EDUCATION: ACCESS AND QUALITY. ACCESS MEANS ENABLING MORE WAYS FOR CHILDREN FROM LOW-INCOME COMMUNITIES TO SAFELY ATTEND SCHOOL. WE INCREASE EDUCATION ACCESS BY CONNECTING AFFORDABLE NON-STATE SCHOOLS WITH FINANCIAL INSTITUTIONS WHICH PROVIDE SCHOOL IMPROVEMENT LOANS FOR SCHOOL FACILITIES - MORE CLASSROOMS, SCHOOL BUSES, COMPUTERS AND SCHOOL FEE LOANS WHICH ALLOW PARENTS TO SEND ALL THEIR CHILDREN TO SCHOOL. QUALITY MEANS STUDENTS HAVE A SAFE, CHILD-CENTERED LEARNING ENVIRONMENT USING BEST TEACHING PRACTICES SO LEARNERS CAN BE SUCCESSFUL. SCHOOL LEADERSHIP PROFESSIONAL DEVELOPMENT TRAINING ALLOWS SCHOOL LEADERS TO IMPROVE THEIR SCHOOLS BOTH AS PLACES OF LEARNING AND (SEE SCH O) BUSINESSES. TEACHER MENTOR PROFESSIONAL DEVELOPMENT TRAINING HELPS SCHOOLS BUILD THEIR CAPACITY TO PROVIDE REGULAR, EVIDENCE-BASED TEACHER TRAINING AND COACHING TO ALL THEIR EDUCATORS USING A MENTORSHIP MODEL. IN 2024, EDUCATION FINANCE PROGRAMS REACHED 3.4 MILLION CHILDREN IN 19,556 SCHOOLS AND HELPED RELEASE MORE THAN $260 MILLION IN LOANS TO SCHOOLS AND LEARNERS. 14782699 OPPORTUNITY IMPLEMENTS ITS PROGRAMS THROUGH A WORLDWIDE NETWORK OF STAFF, BRANCHES, SUBSIDIARY BANKS AND LOCAL NONGOVERNMENTAL ORGANIZATIONS, AS WELL AS LOCAL IMPLEMENTING PARTNERS - COMMERCIAL AND NONPROFIT AND MICROFINANCE INSTITUTIONS. OPPORTUNITY'S PROGRAMS ARE DESIGNED TO MAXIMIZE THE LOCAL PARTNER DISBURSEMENT OF LOANS, PROVISION OF SAVINGS ACCOUNTS, REMITTANCE AND OTHERS SERVICES TO ITS CLIENTS, ALONGSIDE THE TRAINING AND SUPPORT PROVIDED BY OPPORTUNITY TO THEM. OPPORTUNITY'S OBJECTIVE IS TO INCREASE EMPOWERMENT, ENTREPRENEURSHIP AND EMPLOYABILITY AMONGST BOTTOM-OF-THE-PYRAMID HOUSEHOLDS, AS EVIDENCED BY AN INCREASE IN REGULAR INCOME AND QUALITY OF LIFE STANDARDS. OPPORTUNITY MAINTAINS A MINORITY EQUITY INTEREST AND/OR BOARD REPRESENTATION IN A NUMBER OF KEY IMPLEMENTING PARTNERS TO ENSURE A LONG TERM ALIGNMENT OF INTEREST IN SERVING THE POOR. OPPORTUNITY USES ITS CHARITABLE DONATIONS TO INVEST EQUITY, FUND ITS DIRECT OPERATIONS, ESPECIALLY ITS EDUCATION FINANCE, AGRICULTURAL FINANCE, DIGITAL FINANCIAL SERVICES AND SUPPORT ITS IMPLEMENTING PARTNERS. ITS OPERATING MODEL RESULTS IN THE DISBURSED VALUE OF LOANS EACH YEAR VALUING ON AVERAGE 10 TIMES THE TOTAL CHARITABLE DONATIONS RECEIVED. IN 2024, AGRICULTURE FINANCE PROGRAMS REACHED OVER 580,000 HOUSEHOLDS AND RELEASED OVER $100 MILLION IN FARMER LOANS. 14782699 42474199 1 1 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 X 52 0 82 1 0 1 MI UG GH CO UK TZ CG 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AR CA CO CT DC FL GA IL KS ME MD MA MI MN MS NC NH NJ NY OH OK OR PA RI SC TN VA WA WI X X X MARGARET TOMASIK CFO 3124875007 101 N WACKER DRIVE SUITE 1150 CHICAGO IL 60606 ATUL TANDON CEO 60.00 3.00 X X 614814 0 30240 LEANN POPE CHAIR 5.00 0.00 X 0 0 0 CAROL PELINO DIRECTOR 3.00 0.00 X 0 0 0 DALE PATTERSON DIRECTOR 3.00 1.00 X 0 0 0 FRED SASSER DIRECTOR 3.00 0.00 X 0 0 0 MIKE PALMER DIRECTOR 3.00 0.00 X 0 0 0 JANE NELSON DIRECTOR 3.00 1.00 X 0 0 0 JANELLE MUNTZ LASSONDE DIRECTOR 3.00 0.00 X 0 0 0 JOEL JOHNSON DIRECTOR 3.00 0.00 X 0 0 0 KATEY ASSEM DIRECTOR 3.00 3.00 X 0 0 0 KEN WATHOME DIRECTOR 3.00 0.00 X 0 0 0 SUSAN HAIGH DIRECTOR 3.00 0.00 X 0 0 0 NICOLE ELAM DIRECTOR 3.00 0.00 X 0 0 0 JEFF DYKSTRA DIRECTOR 3.00 0.00 X 0 0 0 MARGARET TOMASIK CHIEF FINANCIAL OFFICER 55.00 2.00 X 261228 0 24621 DAVID WIEGMAN CHIEF OF STAFF & SECRETARY 47.00 8.00 X 209449 0 32981 MARY BARRY DIRECTOR, OFFICE OF CEO & ASST SEC 55.00 0.00 X 117940 0 23568 RANDY KURTZ EXEC VP, INT'L PROG. & CAP SOLUTIONS 43.00 7.00 X 384091 0 39407 GREGORY E ROTH SVP, PHILANTHROPY 50.00 0.00 X 260646 0 33757 MAURICIO AGUDELO RINCON VP, CORPORATE DEVELOPMENT 20.00 20.00 X 237847 0 32959 AMELIA S HAIDUC MANAGING DIRECTOR, STRATEGIC PARTNER 40.00 0.00 X 227738 0 34693 MARK CASTELLINO SVP, INT'L BUSINESS DEVELOPMENT 40.00 0.00 X 223763 0 22665 2537516 0 274891 33 0 1 0 AFRICA HR SOLUTIONS 6TH FL DIAS PIER BUILDING LE CAUD PORT LOUIS MP PROFESSIONAL EMPLOYMENT ORGANIZATION 1556554 SAFEGUARD GLOBAL SUITE 3-5 EDWIN FODEN BUSINESS CENT SANDBACH UK PROFESSIONAL EMPLOYMENT ORGANIZATION 917975 APPLIED INFORMATION SCIENCES INC 11440 COMMERCE PK DRIVE SUITE 600 RESTON VA 20191 SOFTWARE DEVELOPMENT CONSULTANTS 358644 MASTERWORKS INC 19462 POWDER HILL PLACE NE POULSBO WA 98370 MARKETING CONSULTANTS 194740 BLUEBACK GLOBAL (CAMBRIDGE MERCANTILE CO 8 ROCKLEAZE AVE BRISTOL UK PROFESSIONAL EMPLOYMENT ORGANIZATION 175376 17 3302807 28686463 2450814 31989270 MICROFINANCE REVENUE 522100 11535123 11535123 GOVERNMENT CONTRACTS 522100 3616503 3616503 PROGRAM SERVICE REVENU 522100 271148 271148 15422774 341553 341553 1586057 1530117 55940 55940 55940 47809537 15422774 0 397493 X 1733984 1733984 2532794 2532794 965653 628564 143698 193391 12855835 9806980 172144 2876711 914652 695844 17839 200969 1215480 898003 31782 285695 1081009 817930 21870 241209 160544 156529 4015 195591 74566 121025 6268267 5901180 257130 109957 15044 8660 478 5906 2209568 1762063 308980 138525 691393 362476 160470 168447 2985927 2569010 59766 357151 165567 84226 48533 32808 1475403 1433903 41500 107980 57563 50417 132155 74129 51678 6348 BANKING OPERATING EXPEN 9671098 9671098 OTHER EXPENSE 2464954 2293630 104271 67053 PROVISION FOR LOAN LOSS 911067 911067 48753965 42474199 1591581 4688185 22646277 17843352 11174716 17939346 17871914 17418222 3073683 4817910 7474495 4230626 3723522 3243869 6015753 4672938 461026 436717 100000 100000 2478810 2217402 67545701 68689756 6611286 7945029 888034 882523 3167066 2861513 0 1850000 26340705 26273128 37007091 39812193 X 13146180 6277094 17392430 22600469 30538610 28877563 67545701 68689756 X -944428 238439 -955058 X X 0 1 X 1 0 X 21108224 25064936 29699588 26219638 31989270 134081656 21108224 25064936 29699588 26219638 31989270 134081656 12020754 122060902 8365 35249 309301 229073 341553 923541 135005197 129920415 0.90410 0.88300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 50000 35129 170508 1 1 7474495 4230626 3243869 3243869 DEPOSITS FROM CUSTOMERS 26273128 26273128 X PART X, LINE 2: OPPORTUNITY AND OTI HAVE RECEIVED DETERMINATION LETTERS FROM THE IRS INDICATING THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED. ACCORDINGLY, OPPORTUNITY AND OTI ARE NOT SUBJECT TO INCOME TAXES EXCEPT TO THE EXTENT IT HAS TAXABLE INCOME FROM ACTIVITIES THAT ARE NOT RELATED TO ITS EXEMPT PURPOSE. NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN MADE AS OPPORTUNITY AND OTI ARE NOT ENGAGED IN ANY UNRELATED BUSINESS INCOME ACTIVITIES. OPPORTUNITY AND OTI BELIEVE THEY HAVE TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2024 AND 2023. OPPORTUNITY BANK GHANA INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS PAYS TAXES IN ACCORDANCE WITH ITS COUNTRY'S LAWS AT THE RATE OF 30% OF TAXABLE INCOME AND CURRENT TAX EXPENSE IS RECORDED FOR THESE AMOUNTS. INCOME TAX EXPENSE IS INCLUDED IN GAIN (LOSS) FROM DISCONTINUED ACTIVITIES ON THE CONSOLIDATED STATEMENT OF ACTIVITIES. INCOME TAXES FOR THE OVERSEAS FOR-PROFIT MICROFINANCE INSTITUTIONS ARE ACCOUNTED FOR UNDER THE ASSET-AND-LIABILITY METHOD. DEFERRED TAXES AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE CONSOLIDATED FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASES AND TAX CARRYFORWARDS. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED USING CURRENTLY ENACTED TAX RATES. THE EFFECT ON DEFERRED TAX ASSETS AND LIABILITIES OF A CHANGE IN TAX RATES IS RECOGNIZED IN INCOME IN THE PERIOD THAT INCLUDES THE ENACTMENT DATE. 1 SUB-SAHARAN AFRICA 4 121 STAFF EXPENSES AND GRANTS TO RECEIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION GRANTS TO RECIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION 10177656 EUROPE 1 21 STAFF EXPENSES AND GRANTS TO RECEIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION GRANTS TO RECIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION 1890386 CENTRAL AMERICA & THE CARIBBEAN 0 9 STAFF EXPENSES AND GRANTS TO RECEIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION GRANTS TO RECIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION EAST ASIA & THE PACIFIC 0 0 GRANTS TO RECEIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION GRANTS TO RECIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION 359314 SOUTH AMERICA 1 6 GRANTS TO RECEIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION GRANTS TO RECIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION 955799 SOUTH ASIA 0 8 GRANTS TO RECEIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION GRANTS TO RECIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION 12321 NORTH AMERICA 0 0 GRANTS TO RECEIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION GRANTS TO RECIPIENTS IN THE REGION IN SUPPORT OF OIUS'S MISSION 22000 6 165 0 0 6 165 13417476 0 13417476 PHILLIPINES SUPPORT MICROFINANCE INSTITUTIONS WITH LOAN FUNDS AND TRAINING 157344 WIRE TRANSFER 0 GHANA ADVANCING PARTNERSHIPS FOR IMPROVED LEARNING (APIL) ACTIVITY 128225 WIRE TRANSFER 0 UGANDA SUPPORT MICROFINANCE INSTITUTION WITH TRAINING AND LOAN FUNDS 120139 WIRE TRANSFER 0 COLOMBIA GRANTS FOR EDUQUALITY AND EDUFINANCE PROGRAMS, AND LOCAL PROGRAMS TO ASSIST ENTREPRENEURS TO DEVELOP SUSTAINABLE BUSINESSES AND VILLAGE SAVINGS/LOANS ASSOCIATIONS 888093 WIRE TRANSFER 0 INDONESIA LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 34555 WIRE TRANSFER 0 RWANDA SUPPORT TO MFI'S TO EXTEND FINANCIAL SERVICES TO SMALL ENTREPRENEURS AND FARMERS 443337 WIRE TRANSFER 0 UNITED KINGDOM SUPPORT OF REFUGEE PROGRAMS IN AFRICA 106500 WIRE TRANSFER 0 INDIA IMPLEMENTATION OF EARLY CHILDHOOD NUTRITIONAL PROGRAM 12321 WIRE TRANSFER 0 AUSTRALIA SUPPORT OF PROGRAM WORK IN INDONESIA WITH MICROFINANCE INSTITUTIONS 63750 WIRE TRANSFER 0 CANADA SUPPORT FOR OPERATING EXPENSES 22000 WIRE TRANSFER 0 BRAZIL LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 34555 WIRE TRANSFER 0 GERMANY SUPPORT FOR POVERTY ALLEVIATION PROGRAMS IN HAITI 390000 WIRE TRANSFER 0 MALAYSIA LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 34555 WIRE TRANSFER 0 HONG KONG LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 34555 WIRE TRANSFER 0 SOUTH KOREA LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 34555 WIRE TRANSFER 0 BELGIUM LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 34555 WIRE TRANSFER 0 NIGERIA ASSISTANCE WITH ISSUING LOCAL SMALL LOANS TO ENTEPRENEURS 21526 WIRE TRANSFER 0 20 8 0 0 1 0 0 0 PART I, LINE 2: UPON RECEIPT OF A FUNDING AWARD THAT INCLUDES IMPLEMENTING PARTNERS, THE PROJECT IS HANDED OFF TO OPPORTUNITY'S PROGRAM MANAGEMENT TEAM FOR SET-UP AND EVALUATION OF PROSEPCTIVE GRANTEES TO IMPLEMENT THE PROJECT. NEW GRANTEES ARE APPROVED BY THE MANAGEMENT TEAM. PROGRAM MANAGEMENT DRAFTS COMPREHENSIVE DONOR PROGRAM MEMORANDUM OF UNDERSTANDING (MOU) AGREEMENTS WITH ALL PARTNERS WITHIN A PROJECT. IN ORDER TO DISBURSE FUNDS TO THE GRANTEE(S) IN ACCORDANCE WITH THE APPROVED PROJECT BUDGET, A SEPARATE FUNDING AGREEMENT IS PREPARED THAT REFERENCES THE TERMS OF THE EXECUTED DONOR PROGRAM AGREEMENT. THE EXECUTED FUNDING AGREEMENT IS THEN PROVIDED TO FINANCE ALONG WITH THE REQUEST FOR FUNDING FORM IN ORDER TO INITIATE THE FUND DISBURSEMENT TO THE GRANTEE(S). DISBURSEMENTS ARE ONLY MADE WHEN ALL SIGNED AGREEMENTS ARE PROVIDED AND DISBURSEMENTS ARE TRACKED IN THE FINANCIAL SYSTEM. OPPORTUNITY'S PROGRAM MANAGEMENT TEAM IS ALSO RESPONSIBLE FOR THE MONITORING OF BUDGET TO ACTUAL SPENDING, PROJECT ACTIVITIES, PROGRESS AGAINST TARGETS AND DONOR REPORTING. MONITORING IS CONDUCTED BY MULTIPLE METHODS THROUGHOUT THE LIFE CYCLE OF THE PROJECT, WHICH VARY ACCORDING TO THE PROJECT SIZE AND RESOURCES ALLOCATED TO SUPPORT MONITORING COSTS. IN GENERAL, MONITORING INCLUDES REGULAR UPDATE CALLS WITH THE LOCAL PROJECT TEAM, EMAIL UPDATES BETWEEN SCHEDULED PROJECT CALLS, AND SUBMISSION OF REGULAR INTERNAL REPORTS TO PROGRAM MANAGEMENT ON THE STATUS OF PROGRAM ACTIVITIES, PROGRESS AGAINST TARGETS, AND BUDGET TO ACTUAL SPENDING. IN ADDITION, BACKUP DOCUMENTATION FOR FINANCIAL REPORTING IS COLLECTED AS NECESSARY, SUCH AS INVOICES FOR PROCUREMENT, CONSULTANT AGREEMENTS, ETC. THE SCHEDULE OF REPORTING IS OUTLINED WITHIN THE DONOR PROGRAM MOU AGREEMENT. IF RESOURCES ARE ALLOCATED FOR ON-SITE MONITORING VISITS, PROGRAM MANAGEMENT WILL TRAVEL TO THE PROJECT LOCATION TO CONDUCT PERIODIC MONTIORING ACTVITIES AND AUDIT PROGRAM FILES AND FINANCIAL RECORDS, AS NEEDED. 1 OPPORTUNITY INTERNATIONAL NICARAGUA 3000 S HULEN STREET FORT WORTH TX 76109 470994982 501(C)(3) 615812 0 OPERATING FUNDS FOR COMMUNITY ECONOMIC DEVELOPMENT AND PRIVATE SCHOOL IN NICARAGUA RESULTS FOR DEVELOPMENT INSTITUTE INC - R4D 1111 19TH STREET NW SUITE 700 WASHINGTON DC 20036 208530747 501(C)(3) 312141 0 ADVANCING PARTNERSHIPS FOR IMPROVED LEARNING (APIL) ACTIVITY IN GHANA FHI 360 359 BLACKWELL ST UNIT 200 DURHAM NC 27701 237413005 501(C)(3) 276845 0 ADVANCING PARTNERSHIPS FOR IMPROVED LEARNING (APIL) ACTIVITY IN GHANA OPPORTUNITY TRANSFORMATION INVESTMENTS INC 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 364382506 501(C)(3) 177062 0 FUNDS TO AFFILIATE FOR MFI INVESTMENT AND DEBT REPAYMENT THE UNIVERSITY OF CHICAGO BECKER FRIEDMAN INSTITUTE 5757 S UNIVERSITY AVE CHICAGO IL 60637 362177139 501(C)(3) 167552 0 SUPPORT OF INNOVATION LAB WORK REGARDING EDUFINANCE AND EDQUALITY INTERVENTIONS IN KENYA OPPORTUNITY INC 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 611748401 501(C)(3) 150000 0 FUNDS FOR OPERATING EXPENSES EASTERSEALS MORC 2399 E WALTON BLVD AUBURN HILLS MI 48326 381402860 501(C)(3) 34572 0 CHILD NUTRITION PROGRAMS 7 0 PART I, LINE 2: UPON RECEIPT OF A FUNDING AWARD THAT INCLUDES IMPLEMENTING PARTNERS, THE PROJECT IS HANDED OFF TO OPPORTUNITY'S PROGRAM MANAGEMENT TEAM FOR SET-UP AND EVALUATION OF PROSPECTIVE GRANTEES TO IMPLEMENT THE PROJECT. NEW GRANTEES ARE APPROVED BY THE MANAGEMENT TEAM. PROGRAM MANAGEMENT DRAFTS COMPREHENSIVE DONOR PROGRAM MEMORANDUM OF UNDERSTANDING (MOU) AGREEMENTS WITH ALL PARTNERS WITHIN A PROJECT. IN ORDER TO DISBURSE FUNDS TO THE GRANTEE(S) IN ACCORDANCE WITH THE APPROVED PROJECT BUDGET, A SEPARATE FUNDING AGREEMENT IS PREPARED THAT REFERENCES THE TERMS OF THE EXECUTED DONOR PROGRAM AGREEMENT. THE EXECUTED FUNDING AGREEMENT IS THEN PROVIDED TO FINANCE ALONG WITH THE REQUEST FOR FUNDING FORM IN ORDER TO INITIATE THE FUND DISBURSEMENT TO THE GRANTEE(S). DISBURSEMENTS ARE ONLY MADE WHEN ALL SIGNED AGREEMENTS ARE PROVIDED AND DISBURSEMENTS ARE TRACKED IN THE FINANCIAL SYSTEM. OPPORTUNITY'S PROGRAM MANAGEMENT TEAM IS ALSO RESPONSIBLE FOR THE MONITORING OF BUDGET TO ACTUAL SPENDING, PROJECT ACTIVITIES, PROGRESS AGAINST TARGETS AND DONOR REPORTING. MONITORING IS CONDUCTED BY MULTIPLE METHODS THROUGHOUT THE LIFE CYCLE OF THE PROJECT, WHICH VARY ACCORDING TO THE PROJECT SIZE AND RESOURCES ALLOCATED TO SUPPORT MONITORING COSTS. IN GENERAL, MONITORING INCLUDES REGULAR UPDATE CALLS WITH THE LOCAL PROJECT TEAM, EMAIL UPDATES BETWEEN SCHEDULED PROJECT CALLS, AND SUBMISSION OF REGULAR INTERNAL REPORTS TO PROGRAM MANAGEMENT ON THE STATUS OF PROGRAM ACTIVITIES, PROGRESS AGAINST TARGETS, AND BUDGET TO ACTUAL SPENDING. IN ADDITION, BACKUP DOCUMENTATION FOR FINANCIAL REPORTING IS COLLECTED AS NECESSARY, SUCH AS INVOICES FOR PROCUREMENT, CONSULTANT AGREEMENTS, ETC. THE SCHEDULE OF REPORTING IS OUTLINED WITHIN THE DONOR PROGRAM MOU AGREEMENT IF RESOURCES ARE ALLOCATED FOR ON-SITE MONITORING VISITS, PROGRAM MANAGEMENT WILL TRAVEL TO THE PROJECT LOCATION TO CONDUCT PERIODIC MONTIORING ACTVITIES AND AUDIT PROGRAM FILES AND FINANCIAL RECORDS, AS NEEDED. 1 X X 0 0 0 0 0 0 0 1 0 ATUL TANDON CEO 474814 0 140000 0 0 0 23046 0 7194 0 645054 0 0 0 RANDY KURTZ EXEC VP, INT'L PROG. & CAP SOLUTIONS 274091 0 110000 0 0 0 20241 0 19166 0 423498 0 0 0 GREGORY E ROTH SVP, PHILANTHROPY 240646 0 20000 0 0 0 17211 0 16546 0 294403 0 0 0 MARGARET TOMASIK CHIEF FINANCIAL OFFICER 261228 0 0 0 0 0 17896 0 6725 0 285849 0 0 0 MAURICIO AGUDELO RINCON VP, CORPORATE DEVELOPMENT 222847 0 15000 0 0 0 13793 0 19166 0 270806 0 0 0 AMELIA S HAIDUC MANAGING DIRECTOR, STRATEGIC PARTNER 217738 0 10000 0 0 0 15527 0 19166 0 262431 0 0 0 MARK CASTELLINO SVP, INT'L BUSINESS DEVELOPMENT 203763 0 20000 0 0 0 14819 0 7846 0 246428 0 0 0 DAVID WIEGMAN CHIEF OF STAFF & SECRETARY 209449 0 0 0 0 0 14530 0 18451 0 242430 0 0 0 PART I, LINE 7 COMPENSATION OF NON-FIXED PAYMENTS WERE PAID BASED ON REACHING COMPANY OBJECTIVES. X 44 1983983 FMV X CONSULTING 7 296339 FMV X LEGAL 2 58582 FMV X PAYROLL FEES 1 50000 FMV X WEB SERVICES 1 47820 FMV X FUNDRAISING EVENTS 2 7459 FMV X TRAVEL 24 6632 FMV 1 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B STAFF PREPARES DETAILED INFORMATION FROM INTERNAL REPORTS AND AUDITED FINANCIAL STATEMENTS AND SENDS TO BAKER TILLY US LLP. TREASURER OF OPPORTUNITY INTERNATIONAL (OI) REVIEWS THE DRAFT PREPARED BY BAKER TILLY US LLP AND DISCUSSES COMMENTS AND QUESTIONS WITH BAKER TILLY US LLP. FINAL DRAFT OF 990 IS PRESENTED TO FINANCE AND AUDIT COMMITTEE FOR REVIEW. AFTER REVIEW IS COMPLETE, THE 990 IS DISTRIBUTED TO THE OPPORTUNITY INTERNATIONAL BOD AND THE RETURN IS SIGNED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IT IS AN ANNUAL REQUIREMENT FOR ALL EMPLOYEES AND DIRECTORS TO SIGN THE CONFLICT OF INTEREST STATEMENTS. DISCLOSURES ARE TO BE MADE BY EMPLOYEES TO THE HUMAN RESOURCES DEPARTMENT. IN THE CASE OF THE CEO AND OTHER DIRECTORS, CONFLICTS OF INTEREST ARE REPORTED TO THE FINANCE AND AUDIT COMMITTEE. IF A CONFLICT OF INTEREST IS DETERMINED, THE RESPONSIBLE PERSON(S) ARE RECUSED/EXCLUDED FROM ALL DISCUSSIONS IN CONNECTION WITH THE PROPOSED TRANSACTION. FINANCE DEPARTMENT MONITORS RELATED PARTY TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED USING A CUSTOM EXECUTIVE COMPENSATION SURVEY CONDUCTED BY FW COOK. SURVEY COMPARES COMPENSATION DATA FOR SIMILAR ORGANIZATIONS IN THE NGO AND FOR-PROFIT SECTORS. CEO PAY IS REVIEWED AND DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD." FORM 990, PART VI, SECTION C, LINE 18 FORM 990 POSTED ON OUR WEBSITE; FORM 1023 AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 CONFLICT OF INTEREST POLICY IS NOT PUBLISHED. FINANCIAL STATEMENTS ARE AVAILABLE ON THE OPPORTUNITY INTERNATIONAL WEBSITE. GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER SERVICE: PROGRAM SERVICE EXPENSES 5,901,180. MANAGEMENT AND GENERAL EXPENSES 257,130. FUNDRAISING EXPENSES 109,957. TOTAL EXPENSES 6,268,267. FORM 990, PART XI, LINE 9: NON-OPERATING ACTIVITIES -955,058. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. OPPORTUNITY TRANSFORMATION INVESTMENTS 101 N WACKER DRIVE SUITE 1150 CHICAGO IL 60606 364382506 TO INVEST AND HOLD OWNERSHIP POSITIONS IN MICRO-FINANCE INSTITUTIONS IL 501(C)(3) LINE 7 OPPORTUNITY INTERNATIONAL INC 1 OPPORTUNITY INC 101 N WACKER DRIVE SUITE 1150 CHICAGO IL 60606 611748401 TO CREATE EMPLOYMENT AND IMPROVE INCOME FOR THE POOR IL 501(C)(3) LINE 7 N/A 0 OPPORTUNITY INTERNATIONAL GHANA HOUSE NUMBER D765/3 KWAME NKRUMAH A ACCRA GH NGO PROVIDING TRAINING AND SUPPORT TO THE POOR GH OPPORTUNITY INTERNATIONAL INC 1 OPPORTUNITY INTERNATIONAL MALAWI PLOT 114 AREA 6 LILONGWE MI NGO PROVIDING TRAINING AND SUPPORT TO THE POOR MI OPPORTUNITY INTERNATIONAL INC 1 OPPORTUNITY INTERNATIONAL RWANDA KACYIRU GASABO UMUJYI WA KIGALI RW NGO PROVIDING TRAINING AND SUPPORT TO THE POOR RW OPPORTUNITY INTERNATIONAL INC 1 OPPORTUNITY INTERNATIONAL UGANDA PO BOX 7279 KAMPALA UG NGO PROVIDING TRAINING AND SUPPORT TO THE POOR UG OPPORTUNITY INTERNATIONAL INC 1 OPPORTUNITY INTERNATIONAL ONG A148 AVENUE MOBUTU GEMENA CG NGO PROVIDING TRAINING AND SUPPORT TO THE POOR CG OPPORTUNITY INTERNATIONAL INC 1 FUNDACION OPPORTUNITY INT'L COLOMBIA SECTIONAL DE IMPUESTOS DE BOGOTA BOGOTA CO NGO PROVIDING TRAINING AND SUPPORT TO THE POOR CO OPPORTUNITY INTERNATIONAL INC 1 OPPORTUNITY INTERNATIONAL TANZANIA NGWEGWE ISSA PO BOX 78482 DAR ES SALAAM TZ NGO PROVIDING TRAINING AND SUPPORT TO THE POOR TZ OPPORTUNITY INTERNATIONAL INC 1 OPPORTUNITY INTERNATIONAL SAVINGS & LOANS LIMITED NO D765/3 KWAMWE NKRUMAH AVENUE ACCRA GH SAVINGS INSTITUTION GH OPPORTUNITY TRANSFORMATION INVESTMENTS C 11535123 35362258 0.60600 1 OI SERVICES LTD FIRST FL TEMPLEBACK 10 TEMPLE BAC BRISTOL UK NGO PROVIDING TRAINING AND SUPPORT TO THE POOR UK OPPORTUNITY INTERNATIONAL INC C 1625982 31084 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 OPPORTUNITY TRANSFORMATION INVESTMENTS L 272541 CASH TRANSFERRED OPPORTUNITY INC L 20000 CASH TRANSFERRED OPPORTUNITY INTERNATIONAL MALAWI B 1026735 CASH TRANSFERRED OPPORTUNITY INC B 150000 CASH TRANSFERRED OI SERVICES LIMITED B 1625938 CASH TRANSFERRED OPPORTUNITY TRANSFORMATION INVESTMENTS B 177062 CASH TRANSFERRED OPPORTUNITY INTERNATIONAL GHANA B 888160 CASH TRANSFERRED FUNDACION OPPORTUNITY INT'L COLOMBIA B 370853 CASH TRANSFERRED OPPORTUNITY INTERNATIONAL ONG B 18299 CASH TRANSFERRED OPPORTUNITY INTERNATIONAL UGANDA B 1343731 CASH TRANSFERRED