2024-05-15T14:19:04-05:00 2023-06-30 111986323 MARCUM LLP 53 STATE STREET BOSTON MA 02109 990 2022-07-01 222478687 OPPORTUNITY NETWORKS INC OPPO 6038834402 11 CALDWELL DRIVE AMHERST NH 03031 RONALD MORELLI EXECUTIVE DIRECTOR 6038834402 2024-05-14 1 RONALD MORELLI 999009999 1 DOUGLAS FARRINGTON P00370668 6178075000 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RONALD MORELLI 11 CALDWELL DRIVE AMHERST NH 03031 2862573 0 X HTTP://WWW.OPPORTUNITYNETWORKS.ORG/ X 1984 NH THE AGENCY PROVIDES LIFE SKILLS AND JOB TRAINING TO ADULTS WHO LIVE WITH ACQUIRED & DEVELOPMENTAL DISABILITIES PRIMARILY IN SOUTHERN NEW HAMPSHIRE. 9 9 115 33 0 0 442901 371914 2639021 2407147 12 222 3944 19469 3085878 2798752 71152 88845 0 0 2340563 2269717 0 0 55888 912032 688265 3323747 3046827 -237869 -248075 2648612 2162124 702508 464095 1946104 1698029 X THE AGENCY PROVIDES LIFE SKILLS AND JOB TRAINING TO ADULTS WHO LIVE WITH ACQUIRED & DEVELOPMENTAL DISABILITIES PRIMARILY IN SOUTHERN NEW HAMPSHIRE. 0 0 2492226 88845 2370564 DAY HABILITATION SUPPORT EMPLOYMENT - TO PROVIDE REHAB AND JOB TRAINING FOR HANDICAPPED ADULTS FOR THE LONG TERM CARE & SUPPORT. IT ALSO PROVIDES LIFE SKILLS FOR THE INDIVIDUAL'S INDEPENDENCE. THE ORGANIZATION PROVIDED SERVICES TO 100 CONSUMERS DURING THE YEAR. 74657 47417 VOCATIONAL REHAB SERVICES - TO PROVIDE JOB DEVELOPMENT AND PLACEMENT FOR PHYSICALLY AND MENTALLY CHALLENGED INDIVIDUALS. THE ORGANIZATION PROVIDED JOB PLACEMENT FOR 55 CONSUMERS DURING THE YEAR. 31101 WORKSHIP - APPRENTICESHIP TRAINING PROGRAM IN THE BUILDING TRADES FOR RECENT HIGH SCHOOL GRADUATES WHO DUE TO COGNITIVE, SOCIAL, OR SOCIO-ECOMONIC CHALLENGES IMPEDE THEIR ABILITY TO PROCURE GAINFUL EMPLOYMENT. 38827 TO PROVIDE SUPPORTED EMPLOYMENT SERVICES TO INDIVIDUALS TO HELP MAINTAIN THEIR JOBS IN GAINFUL EMPLOYMENT. ACTIVITY FEES SUPPLEMENT COSTS TO CONTRIBUTE TO THE LEARNING AND TEACHING OF LIFE SKILLS. 38827 2636811 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 115 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NH X THE ORGANIZATION 6038834402 11 CALDWELL DR AMHERST NH 03031 BUD ABBOTT DIRECTOR 0.50 X 0 0 0 JOHN DINKEL DIRECTOR 0.25 X 0 0 0 KEITH JONES DIRECTOR 0.50 X 0 0 0 MARK CONSTABLE DIRECTOR 0.50 X 0 0 0 STEVEN DESMARAIS DIRECTOR 0.25 X 0 0 0 JAMES STRATTON PRESIDENT 2.00 X X 0 0 0 ROBERT YOUNG VICE PRESIDENT 0.50 X X 0 0 0 STEPHEN KNOTT SECRETARY 0.50 X X 0 0 0 TOM QUINN TREASURER 0.25 X X 0 0 0 RONALD MORELLI EXECUTIVE DIRECTOR 40.00 X 126974 0 24024 126974 0 24024 1 0 1 0 0 44615 235947 91352 15568 371914 AREA AGENCY FEES 624310 2309818 2309818 OTHER PROGRAMS 624310 47417 47417 CLIENT PRODUCTION SERV 624310 36980 36980 PRIVATE PAY 624310 12932 12932 2407147 222 222 39520 44615 43499 -3979 -3979 32936 20322 12614 12614 OTHER REVENUE 900099 10834 10834 10834 2798752 2417981 0 8857 88845 88845 152422 68589 81546 2287 1616007 1525191 86882 3934 361545 317169 43325 1051 139743 127510 11786 447 80565 80021 544 53207 49603 3604 7632 7632 26552 9255 5877 11420 21710 14706 3039 3965 160392 136332 23659 401 17878 3620 14258 4407 4407 60440 51374 8915 151 27254 21144 6110 TRANSPORTATION 146784 144052 2732 CLIENT SERVICE WAGES 35440 35440 TREATMENT SERVICES 16057 16057 SUPPLIES 15986 12067 3919 13961 3818 236 9907 3046827 2636811 354128 55888 1434910 1068446 1000 51205 28767 6394 183253 137010 17558 13776 1551323 802994 801494 748329 181630 136964 2648612 2162124 125069 146650 207892 181564 369547 135881 702508 464095 X 1904982 1678865 41122 19164 1946104 1698029 2648612 2162124 -248075 0 X X 0 1 X 1 0 X 196819 772338 1316818 442901 371914 3100790 196819 772338 1316818 442901 371914 3100790 170049 2930741 14 11 19 12 222 278 2171 5842 3558 3944 10834 26349 3127417 14134516 0.93710 0.93270 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 2,171. 2019 AMOUNT: $ 5,842. 2020 AMOUNT: $ 3,558. 2021 AMOUNT: $ 3,944. 2022 AMOUNT: $ 10,834. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1283916 554883 729033 147254 130054 17200 120153 118057 2096 748329 SECURITY DEPOSITS 1518 OPERATING RIGHT OF USE ASSET 135446 136964 OPERATING LEASE LIABILITY 135881 135881 X 2794833 -3919 -3919 2798752 0 2798752 3042908 0 3042908 3919 3919 3046827 PART X, LINE 2: THE FOLLOWING IS AN EXCERPT FROM NOTE 2 OF THE DRAFT FINANCIAL STATEMENTS: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS, AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX PROVISIONS UNDER FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, WHICH PROVIDES A FRAMEWORK FOR HOW ENTITIES SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR FINANCIAL STATEMENTS. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS REVIEWED THE ORGANIZATION'S REPORTING AND BELIEVES THEY HAVE NOT TAKEN TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO BE DETERMINED TO BE INCORRECT BY THE IRS AND, THEREFORE, NO ADJUSTMENTS OR DISCLOSURES ARE REQUIRED. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE RECLASS -3,919. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE RECLASS 3,919. GOLF 78160 40139 38021 20865 10880 6509 ABILITY 5K 5975 4476 1499 5245 84135 44615 39520 20865 10880 11754 43499 -3979 32936 13150 7172 1 1.00000 32936 13150 7172 20322 12614 NH 0 OPPORTUNITY NETWORKS PAYS AN UNRELATED ORGANIZATION, THAT IS LICENSED, TO HOST THE GAMING EVENT. ADDITIONALLY, OPPORTUNITY NETWORKS OBTAINS A TOWN PERMIT FOR THAT EVENT. 0 1 0 0.00000 1.00000 LINDA JENNINGS 11 CALDWELL DRIVE AMHERST NH 03031 0 0 1 CASH GRANTS TO PAY FOR PROGRAMS, EDUCATION AND TRAINING 100 88845 PART I, LINE 2: QUALIFIED EDUCATIONAL, TRAINING, OR OTHER PROGRAMS ARE PAID DIRECTLY TO COVER THE COST OF THE APPLICABLE EXPENSES AFFILIATED WITH A MEMBERS PARTICIPATION AND/OR INVOLVEMENT. X 0 0 0 0 0 0 0 0 0 RONALD MORELLI EXECUTIVE DIRECTOR 126974 0 0 0 0 0 0 0 24024 0 150998 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND EXECUTIVE COMMITTEE REVIEW AND APPROVE THE RETURN BEFORE THE EXECUTIVE DIRECTOR SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD AND EMPLOYEES SIGN A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. THE ASSOCIATE DIRECTOR REVIEWS AND APPROVES ALL INVOICES FOLLOWED BY THE EXECUTIVE DIRECTOR REVIEWING THE APPROVED INVOICES TO ENSURE NO CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL AND EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION. THE COMMITTEE REVIEWS SALARIES OF OTHER NON-PROFIT EXECUTIVE DIRECTORS AND HISTORICAL INFORMATION IN DETERMINING THE SALARY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.