Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
OPPORTUNITY HOUSE
Employer identification number
23-2543677
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
1,362,093
1,416,988
2,923,395
2,744,809
2,149,309
10,596,594
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
1,362,093
1,416,988
2,923,395
2,744,809
2,149,309
10,596,594
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
437,869
6
Public Support. Subtract line 5 from line 4.
10,158,725
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
1,362,093
1,416,988
2,923,395
2,744,809
2,149,309
10,596,594
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
30,694
59,756
38,337
32,488
40,692
201,967
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
35,615
33,288
7,227
14,903
6,747
97,780
11
Total support (Add lines 7 through 10).
10,896,341
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
9,306,401
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
93.230 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
93.260 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
OPPORTUNITY HOUSE
Employer identification number
23-2543677
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
BEFORE IT IS FILED WITH THE IRS, THE EXECUTIVE DIRECTOR MEETS WITH THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS TO REVIEW THE ORGANIZATION'S FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C
MEMBERS OF THE BOARD, STAFF, VENDORS, AND VOLUNTEERS ARE REQUIRED TO DISCLOSE ANY PERSONAL, FAMILY, OR BUSINESS INTERESTS THAT COULD INFLUENCE THEIR JUDGEMENT AND/OR DECISIONS. CONFLICTS OF INTEREST IN A TRANSACTION OR DECISION SHALL BE DISCLOSED IN THE COURSE OF MEETINGS. ONCE DISCLOSED, THE PERSON WITH THE CONFLICT IS ASKED TO LEAVE THE ROOM FOR DISCUSSION AND WILL NOT BE PERMITTED TO VOTE ON THE QUESTION.
FORM 990, PART VI, SECTION B, LINE 15
THE COMPENSATION OF THE EXECUTIVE DIRECTOR OF OPPORTUNITY HOUSE IS ESTABLISHED BY UTILIZING THE FOLLOWING PROCESS: FIRST, AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR IS PERFORMED. THE EVALUATION PROCESS IS COMMENCED BY SEEKING A FORMAL EVALUATION OF THE EXECUTIVE DIRECTOR FROM EACH BOARD MEMBER. THE EVALUATIONS ARE THEN COLLECTED, COLLATED, AND ANALYZED BY THE HUMAN RESOURCES COMMITTEE. THIS PROCESS INVOLVES A COMPILATION OF THE OBJECTIVE AND SUBJECTIVE EVALUATION DATA. ALSO, A DISCUSSION OCCURS REGARDING THE RESULTS OF THE COMPILED DATA AND ITS APPLICATION TO THE EXECUTIVE DIRECTOR. THE HUMAN RESOURCES COMMITTEE CHAIR THEN PRESENTS THE FINAL COMPILED INFORMATION AND ANALYSIS TO THE BOARD IN SUMMARY FORM. AT THIS TIME, THE CHAIR RECOMMENDS AN ANNUAL SALARY ADJUSTMENT AS WELL AS A BONUS, IF ANY. THE SALARY FIGURE MAY BE IMPACTED BY ANY PRIOR DIRECTIVE OF THE BOARD REGARDING RANGES, LIMITS, OR OTHER GUIDELINES FOR ESTABLISHING THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION. THE BONUS IS DETERMINED BASED ON THE EXECUTIVE DIRECTOR'S PERFORMANCE IN MEETING ESTABLISHED GOALS AND FULFILLING THE AGENCY'S MISSION. THE BONUS WILL BE A PERCENTAGE OF THE EXECUTIVE DIRECTOR'S ANNUAL SALARY, OR A LUMP SUM. THE BONUS DOES NOT REFLECT ANY PERCENTAGE OF OPPORTUNITY HOUSE'S REVENUE OR INCOME. LASTLY, THE HUMAN RESOURCES COMMITTEE PRESENTS ITS RECOMMENDATION FOR A SALARY ADJUSTMENT AND BONUS TO THE BOARD OF DIRECTORS FOR APPROVAL. ONCE APPROVED BY THE BOARD, THE CHAIRMAN MEETS WITH THE EXECUTIVE DIRECTOR TO COMPLETE THE REVIEW PROCESS.
FORM 990, PART VI, SECTION C, LINE 18
OPPORTUNITY HOUSE'S FORM 1023 AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 69,628. CHANGE IN VALUE OF BENEFICIAL INTEREST TRUST 2,839. TOTAL TO FORM 990, PART XI, LINE 5: 72,467.
OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS
FORM 990, PART XI, LINE 2C
THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS OVERSEES THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND MAKES RECOMMENDATIONS TO THE BOARD AS A WHOLE FOR SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY
FORM 990, PART VI, LINE 14
OPPORTUNITY HOUSE DOES NOT HAVE A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, THE ORGANIZATION FOLLOWS THE POLICY OF THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD).
DESCRIPTION OF PURPOSE
FORM 990, SCHEDULE K, PART 1
THE PROCEEDS OF THE NOTE WILL FINANCE THE PLANNING, DESIGN, AND CONSTRUCTION OF IMPROVEMENTS AND AN ADDITION TO THE OPPORTUNITY HOUSE EXISTING FACILITY AT SECOND AND BUTTONWOOD STREETS, READING, PA 19601.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.