2024-02-01T08:57:12-06:00 2023-06-30 462982708 FITZPATRICK LEARY & SZARKOLLC 1447 YORK ROAD STE 703 LUTHERVILLE MD 21093 990 2022-07-01 520857131 OPPORTUNITIES INC OPPO 3017314242 5100 PHILADELPHIA WAY LANHAM MD 20706 ROBERT BAYNARD EXECUTIVE DIRECTOR 3017314242 2024-01-31 1 ROBERT BAYNARD 999009999 1 NICOLE R SZARKO CPA P00646988 4103071400 2024-01-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT BAYNARD 5100 PHILADELPHIA WAY LANHAM MD 20706 4198495 0 X WWW.OPPORTUNITIES-INC.COM X 1964 MD TO PROVIDE TRAINING FOR COMPETITIVE EMPLOYMENT TO PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 7 7 80 7 0 0 464175 166208 3022400 3259534 1854769 507449 163873 254702 5505217 4187893 0 0 0 0 2176876 2577855 53146 54718 54718 901733 1002945 3131755 3635518 2373462 552375 11459241 14294248 460106 2710718 10999135 11583530 TO PROVIDE TRAINING FOR COMPETITIVE EMPLOYMENT TO PERSONS WITH INTELLECTUAL AND DEVELOPMENT DISABILITIES. 0 0 2659992 2660130 THE ORGANIZATION IS LICENSED BY MDH TO PROVIDE DAY SUPPORT SERVICES TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES REFERRED BY THE DEVELOPMENTAL DISABILITIES ADMINISTRATION (DDA). SERVICES CONSIST OF HELPING INDIVIDUALS DEVELOP AND MAINTAIN SKILLS THAT SUPPORT DAILY LIVING, EMPLOYMENT AND SOCIALIZATION. 175531 522881 THE ORGANIZATION HAS A CONTRACT WITH MDH TO PROVIDE VOCATIONAL SERVICES (SUCH AS ASSESSMENT ACTIVITIES, JOB TRAINING, WORK SKILL TRAINING AND PLACEMENT PROGRAMS, TRAINING IN SOCIAL SKILLS, SAFETY SKILLS, WORK RELATED HYGIENE TRAINING AND OTHER WORK SKILLS) TO INDIVIDUALS WHO ARE AT A HIGHER FUNCTIONING LEVEL. 72068 76523 THE ORGANIZATION HAS A CONTRACT WITH MDH TO PROVIDE SERVICES IN ORDER TO HELP INDIVIDUALS BECOME MORE INTEGRATED, INDEPENDENT AND ENGAGED IN THE COMMUNITY THROUGH MEANINGFUL AND PURPOSEFUL ACTIVITIES. 2907591 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 80 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X ROBERT BAYNARD 3017314242 5100 PHILADELPHIA WAY LANHAM MD 20706 TUCKER STONE PRESIDENT 2.00 X X 0 0 0 ELIZABETH NARDIN VICE PRESIDENT 2.00 X X 0 0 0 DYLAN LEWIS TREASURER 2.00 X X 0 0 0 JOYCE WONG SECRETARY 2.00 X X 0 0 0 TOM PURCELL DIRECTOR 1.00 X 0 0 0 DAVID FIERST DIRECTOR 1.00 X 0 0 0 ANDREW BUTLER DIRECTOR 1.00 X 0 0 0 ROBERT BAYNARD EXECUTIVE DIRECTOR 40.00 X 109294 0 18905 109294 0 18905 1 0 0 0 0 124929 41279 166208 DAY PROGRAM 624310 2660130 2660130 SUPPORTED EMPLOYMENT 624310 522881 522881 COMMUNITY LEARNING SER 624310 76523 76523 3259534 366040 366040 220146 0 220146 220146 220146 152011 1585 9017 -1585 142994 141409 141409 OTHER INCOME 900099 32918 32918 VENDING MACHINE 900099 1638 1638 34556 4187893 3259534 0 762151 123932 105627 18305 2038651 1737573 301078 56619 50958 5661 177143 144027 33116 181510 155876 25634 12359 12359 28950 28950 54718 54718 51471 51471 32846 32846 21243 5656 15587 128346 128346 151838 151714 124 19980 19980 172103 153714 18389 97529 92117 5412 UTILITIES 92789 82137 10652 REPAIRS & MAINTENANCE 68231 27337 40894 DUES & SUBSCRIPTIONS 42979 42979 TELEPHONE 33050 28905 4145 49231 23624 25607 3635518 2907591 673209 54718 527828 155392 5466661 5892333 21275 54282 325536 34887 46653 3331331 1728938 1782032 1602393 3560429 4803737 33122 1446929 11459241 14294248 203721 231336 16179 1015959 226956 13250 1463423 460106 2710718 X 10999135 11583530 10999135 11583530 11459241 14294248 X 552375 70513 -38493 X X 0 1 X 1 0 X 192143 209436 738985 464175 166208 1770947 192143 209436 738985 464175 166208 1770947 1770947 295177 295933 289640 315541 586186 1782477 8607 34556 43163 3596587 14714736 0.49240 0.55780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 920000 920000 682732 440372 242360 1145053 757452 387601 338476 290878 47598 245070 240236 4834 1602393 SECURITY DEPOSIT 16781 DEFFERED RENT RECEIVABLE 7968 RIGHT OF USE ASSET - FINANCE LEASE 469758 RIGHT OF USE ASSET - OPERATING 952422 1446929 SECURITY DEPOSIT 13250 FINANCE LEASE OBLIGATIONS 485021 OPERATING LEASE OBLIGATIONS 965152 1463423 X 4206935 70513 70513 4136422 51471 51471 4187893 3622540 38493 38493 3584047 51471 51471 3635518 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR TAX PROVISIONS IN ACCORDANCE WITH FINANCIAL ACCOUNT STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CONCEPT (ASC) TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CREATES A SINGLE MODEL TO ADDRESS UNCERTAINTY IN TAX POSITIONS AND CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS AND DEDUCTIONS WILL BE SUSTAINED UPON EXAMINATION AND, ACCORDINGLY, HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES, AT JUNE 30, 2023 AND 2022 FOR UNCERTAIN INCOME TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION HAS ADOPTED A POLICY UNDER WHICH, IF REQUIRED TO BE RECOGNIZED IN THE FUTURE, IT WILL CLASSIFY INTEREST RELATED TO THE UNDERPAYMENT OF INCOME TAXES AS A COMPONENT OF INTEREST EXPENSE, AND IT WILL CLASSIFY ANY RELATED PENALTIES IN MANAGEMENT AND GENERAL EXPENSES IN THE STATEMENTS OF ACTIVITIES. THE ORGANIZATION IS SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE CURRENT YEAR AND THE LAST THREE YEARS. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 38,493. X X X X 1 CAPACITY PARTNERS INC 4302 LOCUST LANE BETHESDA MD 20816 CONSULTING 0 94944 54718 40226 94944 54718 40226 MD FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. THE CONFLICT OF INTEREST FORM REQUIRES THE BOARD MEMBER TO ACKNOWLEDGE READING, UNDERSTANDING AND COMPLYING WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND NOTING ANY CONFLICTS OF INTEREST. THE BOARD SECRETARY WILL REVIEW THE FORMS AND IF ANY CONFLICTS OF INTEREST ARE NOTED ON THE FORMS, FURTHER ACTIONS WILL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY. MEETINGS AND DISCUSSIONS ARE HELD BY THE EXECUTIVE COMMITTEE TO REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND DETERMINE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -38,493. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.