2026-08-13T14:50:57-05:00 2025-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 311 N GREEN ST 600 CHICAGO IL 60607 990 2024-10-01 540907624 OPPORTUNITY INTERNATIONAL INC D/B/A OPPORTUNITY INTERNATIONAL-US OPPO 3124875000 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 AMY SHERIDAN CFO 3124875000 2026-08-12 1 1 JUDITH SEGAL P00718243 3127298000 2026-08-12 2024 2025-03-06 01:10:19Z ATUL TANDON 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 53532994 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 2025, OPPORTUNITY AND ITS PARTNERS SERVED 21.2 MILLION CLIENTS. 92% OF MICROENTERPRISE LOAN CLIENTS ARE WOMEN. EDUCATION FINANCE PROGRAMS REACHED 5 MILLION CHILDREN IN OVER 17,000 SCHOOLS WITH OVER $290 MILLION OF LOANS DISBURSED. AGRICULTURE FINANCE PROGRAMS REACHED OVER 887,000 SMALLHOLDER FARMERS, WITH OVER $200 MILLION OF LOANS DISBURSED. 13 12 86 78 0 0 31989270 33080122 15422774 17804517 397493 252435 0 0 47809537 51137074 4266778 3296332 0 0 17032629 18205070 0 0 4816405 27454558 29447738 48753965 50949140 -944428 187934 68689756 83197933 39812193 53013790 28877563 30184143 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 12954381 15896794 OPPORTUNITY INTERNATIONAL, INC., (OPPORTUNITY), A TAX-EXEMPT ORGANIZATION, AIMS TO EQUIP PEOPLE LIVING IN POVERTY IN DEVELOPING COUNTRIES WITH THE FINANCIAL RESOURCES, SKILLS AND SUPPORT THEY NEED TO BUILD SUSTAINABLE INCOMES, EDUCATE THEIR CHILDREN AND ESCAPE GENERATIONAL POVERTY. OPPORTUNITY HOLDS A MAJORITY SHARE IN OPPORTUNITY INTERNATIONATIONAL SAVINGS AND LOAN IN GHANA (OISL). OISL IS A LEADING SAVINGS AND LOAN BANK LICENSED BY THE BANK OF GHANA IN JUNE 2004. THE BANK OPERATES ACROSS 10 OF THE 16 REGIONS IN THE COUNTRY, ADVANCING FINANCIAL INCLUSION, USING AN INNOVATIVE RANGE OF PRODUCTS AND SERVICES. OISL HAS OVER 699,000 CUSTOMERS REACHED, 38 BRANCHES, 503 MERCHANTS, 20 ATM MACHINES, AND WON OVER 52 AWARDS FOR OUTSTANDING PERFORMANCE AND OUTREACH. 3296332 3296332 OPPORTUNITY OPERATES WORLWIDE THROUGH A GLOBAL NETWORK OF 148 FINANCIAL INSTITUTION PARTNERS AS WELL AS LOCAL IMPLEMENTING PARTNERS. OPPORTUNITY WORKS IN 28 COUNTRIES, INCLUDING 12 OF THE COUNTRIES WITH THE HIGHEST NUMBER OF PEOPLE LIVING IN EXTREME POVERTY. IN 2025, OPPPORTUNITY AND ITS PARTNERS MOBILIZED $1.9 BILLION IN CAPITAL, REACHED 16.7 MILLION UNIQUE CLIENTS, IMPACTED 5 MILLION SCHOOL CHILDREN, AND SUPPORTED 574,776 FARMERS. 9657395 OPPORTUNITY'S EDUCATION FINANCE PROGRAM AIMS TO INCREASE ACCESS TO EDUCATION BY ACCELERATING INVESTMENTS INTO AFFORDABLE LOCAL SCHOOLS AND IMPROVE THE QUALITY OF EDUCATION BY EQUIPPING SCHOOL PROPRIETORS AND TEACHERS WITH TRAINING AND RESOURCES. IN 2025, OPPORTUNITY REACHED 5 MILLION CHILDREN, RELEASED $292.5 MILLION IN LOANS PROVIDED TO SCHOOLS AND LEARNERS, HAD OVER 5,232 SCHOOLS PARTICIPATING IN EDUQUALITY PROGRAMS, AND PARTNERED WITH 106 FINANCIAL INSTITUTIONS. 18548932 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. 18548932 44457040 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 55 0 1 86 1 0 1 MI UG GH CO UK TZ CG 0 0 0 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 AMY SHERIDAN CFO 3124875018 101 N WACKER DRIVE SUITE 1150 CHICAGO IL 60606 ATUL TANDON CEO 60.00 3.00 X X 621858 0 31919 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 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 TERM1225 CHIEF FINANCIAL OFFICER 55.00 2.00 X 264533 0 25593 DAVID WIEGMAN - TERM 925CHIEF OF STAFF & SECRETARY (TERM 09/2025) 47.00 8.00 X 213038 0 29944 MARY BARRY - TERM 625 DIRECTOR OF CEO & ASSIST SECR. (TERM 06/2025) 55.00 0.00 X 121202 0 23108 MICHELE BROEMMELSIEK CHIEF OP. OFFICER (START 07/2025) 40.00 1.00 X 0 0 0 AMY SHERIDAN START 1125 CHIEF FINANCIAL OFFICER 40.00 1.00 X 0 0 0 JEAN VOSS - SR DIRECTOR OFFICE OF THE CEO (START 06/2025) 40.00 1.00 X 0 0 0 TIM STRONG HEAD OF AGRICULTURE FINANCE 40.00 0.00 X 179300 0 21803 ANDREW MCCUSKER HEAD OF EDUCATION FINANCE 40.00 0.00 X 175322 0 0 RANDY KURTZ TERM 1125 EXEC VP, INT'L PROG. & CAP SOLUTIONS 43.00 7.00 X 278757 0 40199 GREGORY E ROTH SVP, PHILANTHROPY 50.00 0.00 X 243613 0 32051 MAURICIO AGUDELO RINCON TERM 925 VP, CORP. DEVELOPMENT (TERM 09/2025) 20.00 20.00 X 229202 0 37336 AMELIA S HAIDUC MANAGING DIRECTOR, STRATEGIC PARTNER 40.00 0.00 X 224085 0 37140 MARK CASTELLINO TERM1025 SVP, INT'L BUSINESS DEVELOPMENT 40.00 0.00 X 209331 0 29844 2760241 0 308937 37 0 1 0 AFRICA HR SOLUTIONS 6TH FL DIAS PIER BUILDING LE CAUD PORT LOUIS MP PROFESSIONAL EMPLOYMENT ORGANIZATION 1714337 SAFEGUARD GLOBAL SUITE 3-5 EDWIN FODEN BUSINESS CENT SANDBACH UK PROFESSIONAL EMPLOYMENT ORGANIZATION 822840 APPLIED INFORMATION SCIENCES INC 11440 COMMERCE PK DRIVE SUITE 600 RESTON VA 20190 SOFTWARE DEVELOPMENT CONSULTANTS 437183 CHUHAK & TECSON PC 120 SOUTH RIVERSIDE PLAZA SUITE 17 CHICAGO IL 606063911 LEGAL SERVICES 259381 BAKER TILLY US LLP PO BOX 78975 MILWAUKEE WI 532788975 AUDIT & ACCOUNTING 166567 21 1820392 31259730 2857078 33080122 MICROFINANCE REVENUE 522100 15896794 15896794 PROGRAM SERVICE REVENU 522100 1351527 1351527 GOVERNMENT CONTRACTS 522100 556196 556196 17804517 215026 215026 2433329 2395920 37409 37409 37409 51137074 17804517 0 252435 X 2066465 2066465 1229867 1229867 913238 598328 132216 182694 13905372 10514107 390224 3001041 893089 673898 24321 194870 1341988 1005295 44267 292426 1151383 896249 24791 230343 603683 510088 51627 41968 172173 72173 100000 5881312 5647149 133437 100726 31062 25761 358 4943 2351137 1973289 256151 121697 908222 529775 176888 201559 2882371 2411032 108463 362876 279604 215022 55363 9219 1993156 1936642 56514 99020 54261 44759 152953 87499 58874 6580 BANKING OPERATING EXPEN 10823651 10823651 OTHER EXPENSE 4164707 4081802 17442 65463 PROVISION FOR LOAN LOSS -895313 -895313 50949140 44457040 1675695 4816405 17843352 16412473 17939346 17112699 17418222 33402147 4817910 5227189 9313742 5324968 3243869 3988774 4672938 4341861 436717 413740 100000 100000 2217402 2199050 68689756 83197933 7945029 7890135 882523 1566372 2861513 2556167 1850000 1800000 26273128 39201116 39812193 53013790 X 6277094 6805568 22600469 23378575 28877563 30184143 68689756 83197933 X 187934 21851 1096795 X X 0 1 X 1 1 1 X 25064936 29699588 26219638 31989270 33080122 146053554 25064936 29699588 26219638 31989270 33080122 146053554 11148489 134905065 35249 309301 229073 341553 215026 1130202 147183756 94090444 0.91660 0.90410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 90000 15875 244633 1 1 9313742 5324968 3988774 3988774 DEPOSITS FROM CUSTOMERS 36988787 LEASE LIABILITY 2212329 39201116 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, 2025 AND 2024. 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 12533134 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 1701633 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 195814 SOUTH AMERICA 1 6 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 972300 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 30625 EUROPE 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 61250 6 165 0 0 6 165 15494756 0 15494756 PHILLIPINES SUPPORT MICROFINANCE INSTITUTIONS WITH LOAN FUNDS AND TRAINING 113564 WIRE TRANSFER 0 GHANA ADVANCING PARTNERSHIPS FOR IMPROVED LEARNING (APIL) ACTIVITY 134759 WIRE TRANSFER 0 UGANDA SUPPORT MICROFINANCE INSTITUTION WITH TRAINING AND LOAN FUNDS 62521 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 108202 WIRE TRANSFER 0 RWANDA SUPPORT TO MFI'S TO EXTEND FINANCIAL SERVICES TO SMALL ENTREPRENEURS AND FARMERS 56817 WIRE TRANSFER 0 UNITED KINGDOM SUPPORT OF REFUGEE PROGRAMS IN AFRICA 273807 WIRE TRANSFER 0 INDIA LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 30625 WIRE TRANSFER 0 AUSTRALIA SUPPORT OF HEALTH CARE PROGRAM WORK 21000 WIRE TRANSFER 0 KAZAKHSTAN LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 30625 WIRE TRANSFER 0 GERMANY SUPPORT FOR POVERTY ALLEVIATION PROGRAMS IN HAITI 338610 WIRE TRANSFER 0 UKRAINE LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 30625 WIRE TRANSFER 0 NIGERIA CATALYZE ISSUANCE OF SMALL LOANS TO ENTREPRENEURS 19882 WIRE TRANSFER 0 INDONESIA LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMS 30625 WIRE TRANSFER 0 SOUTH KOREA LOCAL COMMUNITY PROGRAMS INCLUDING CHILDHOOD NUTRITIONAL PROGRAMSK 30625 WIRE TRANSFER 0 15 9 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 ALLIANCE TO END HUNGER 425 3RD ST SW SUITE 1200 WASHINGTON DC DC 20024 202803848 501(C)(3) 30000 0 WORK TO END GLOBAL HUNGER DOWNTOWN SCHOOL 160 JOHN STREET SEATTLE WA 98109 501(C)(3) 5700 0 SUPPORT FOR SEATTLE SCHOOL FHI DEVELOPMENT 360 LLC 359 BLACKWELL ST UNIT 200 DURHAM NC 27701 237413005 501(C)(3) 132528 0 ADVANCING PARTNERSHIPS FOR IMPROVED LEARNING (APIL) ACTIVITY IN GHANA NBA AFRICA LLC 100 PLAZA DRIVE SECAUCUS NJ 07094 853447740 501(C)(3) 440000 0 TO EQUIP YOUNG GENERATION IN AFRICA WITH CONFIDENCE, TEAMWORK BRIGHTER FUTURE, AND WAY FOR BETTER LEARNING OUTCOMES OPPORTUNITY INTERNATIONAL NICARAGUA 3000 S HULEN STREET FORT WORTH TX 76109 470994982 501(C)(3) 725340 0 OPERATING FUNDS FOR COMMUNITY ECONOMIC DEVELOPMENT AND PRIVATE SCHOOL IN NICARAGUA OPPORTUNITY TRANSFORMATION INVESTMENTS INC 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 364382506 501(C)(3) 213488 0 FUNDS TO AFFILIATE FOR OPERATING EXPENSES OPPORTUNITY INC 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 611748401 501(C)(3) 195182 0 FUNDS FOR OPERATING EXPENSES RECOVERY CAFE 2022 BOREN AVE SEATTLE WA 98121 912158547 501(C)(3) 7450 0 FILING THE GAP RESULTS FOR DEVELOPMENT INSTITUTE INC - R4D 1111 19TH STREET NW SUITE 700 WASHINGTON DC 20036 208530747 501(C)(3) 286152 0 ADVANCING PARTNERSHIPS FOR IMPROVED LEARNING (APIL) ACTIVITY IN GHANA YMCA OF THE USA 101 N WACKER DR SUITE 1150 CHICAGO IL 60606 363258696 501(C)(3) 30625 0 YOUTH SPORTS - PROGRAM SUPPORT 10 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 481858 0 140000 0 0 0 24036 0 7883 0 653777 0 0 0 RANDY KURTZ TERM 1125 EXEC VP, INT'L PROG. & CAP SOLUTIONS 278757 0 0 0 0 0 18669 0 21530 0 318956 0 0 0 MARGARET TOMASIK TERM1225 CHIEF FINANCIAL OFFICER 264533 0 0 0 0 0 18177 0 7416 0 290126 0 0 0 GREGORY E ROTH SVP, PHILANTHROPY 243613 0 0 0 0 0 16814 0 15237 0 275664 0 0 0 MAURICIO AGUDELO RINCON TERM 925 VP, CORP. DEVELOPMENT (TERM 09/2025) 229202 0 0 0 0 0 15806 0 21530 0 266538 0 0 0 AMELIA S HAIDUC MANAGING DIRECTOR, STRATEGIC PARTNER 224085 0 0 0 0 0 15610 0 21530 0 261225 0 0 0 DAVID WIEGMAN - TERM 925CHIEF OF STAFF & SECRETARY (TERM 09/2025) 213038 0 0 0 0 0 14707 0 15237 0 242982 0 0 0 MARK CASTELLINO TERM1025 SVP, INT'L BUSINESS DEVELOPMENT 209331 0 0 0 0 0 14607 0 15237 0 239175 0 0 0 TIM STRONG HEAD OF AGRICULTURE FINANCE 179300 0 0 0 0 0 8965 0 12838 0 201103 0 0 0 ANDREW MCCUSKER HEAD OF EDUCATION FINANCE 175322 0 0 0 0 0 0 0 0 0 175322 0 0 0 PART I, LINE 7 COMPENSATION OF NON-FIXED PAYMENTS WERE PAID BASED ON REACHING COMPANY OBJECTIVES. X 43 2395919 FMV X LEGAL 2 183873 FMV X WEB SERVICES 3 98501 FMV X PAYROLL FEES 1 86568 FMV X CONSULTING 4 59284 FMV X TRAVEL 24 19790 FMV X FUNDRAISING EVENTS 1 13143 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B STAFF PREPARES DETAILED INFORMATION FROM INTERNAL REPORTS AND AUDITED FINANCIAL STATEMENTS AND SENDS TO BAKER TILLY ADVISORY GROUP LP. TREASURER OF OPPORTUNITY INTERNATIONAL (OI) REVIEWS THE DRAFT PREPARED BY BAKER TILLY ADVISORY GROUP LP AND DISCUSSES COMMENTS AND QUESTIONS WITH BAKER TILLY ADVISORY GROUP LP. 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 PAY FACTORS SALARY DATABASE AND HUMENTUM SALARY SURVEY AS COMPARABILITY DATA TO HELP SET COMPENSATION. COMPENSATION DECISIONS ARE REVIEWED BY THE CEO AND APPROVALS ARE DOCUMENTED IN THE EMPLOYEE FILES. 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 5,647,149. MANAGEMENT AND GENERAL EXPENSES 133,437. FUNDRAISING EXPENSES 100,726. TOTAL EXPENSES 5,881,312. FORM 990, PART XI, LINE 9: NON-OPERATING ACTIVITIES 1,096,795. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. 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