Form990-PF
Click to see attachment

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2015
Open to Public Inspection
For calendar year 2015, or tax year beginning 01-01-2015 , and ending 12-31-2015
Name of foundation
OPPORTUNITY FOUNDATION OF AMERICA
 
Number and street (or P.O. box number if mail is not delivered to street address)7166 VILLANDRIE LANE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SALT LAKE CITY, UT84121
A Employer identification number

87-0626778
B Telephone number (see instructions)

(801) 231-6691
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$62,340J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 57,722
2 Check bullet Sch. B .............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 166,686    
12 Total. Add lines 1 through 11........ 224,408 0  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 143,839     145,714
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... 748      
b Accounting fees (attach schedule)....... 2,265      
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 4,590     4,590
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 111,247     99,634
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 262,689 0   249,938
25 Contributions, gifts, grants paid....... 38,800 38,800
26 Total expenses and disbursements. Add lines 24 and 25 301,489 0   288,738
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -77,081
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2015)
Form 990-PF (2015)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 125,689 32,480 32,480
2 Savings and temporary cash investments.........      
3 Accounts receivable bullet15,806
Less: allowance for doubtful accounts bullet   18,399 15,806 15,806
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use.............. 10,944 14,054 14,054
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 155,032 62,340 62,340
Liabilities 17 Accounts payable and accrued expenses.......... 15,684 73
18 Grants payable..................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)......... 15,684 73
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 62,098 42,267
25 Temporarily restricted............... 77,250 20,000
26 Permanently restricted...............    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)..... 139,348 62,267
31 Total liabilities and net assets/fund balances (see instructions). 155,032 62,340
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
139,348
2
Enter amount from Part I, line 27a .....................
2
-77,081
3
Other increases not included in line 2 (itemize) bullet
3
 
4
Add lines 1, 2, and 3 ..........................
4
62,267
5
Decreases not included in line 2 (itemize) bullet
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
62,267
Form 990-PF (2015)
Form 990-PF (2015)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1a
b
c
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)
If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2014 278,149 2,620 106.163741
2013 71,524 30,747 2.326211
2012 105,445 31,679 3.328546
2011 56,187 12,770 4.399922
2010 48,784 13,544 3.601890
2
Total of line 1, column (d) .....................
2119.820310
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years . . .
3
23.964062
4
Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....
4
12,445
5
Multiply line 4 by line 3......................
5
298,233
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
 
7
Add lines 5 and 6........................
7
298,233
8
Enter qualifying distributions from Part XII, line 4.............
8
288,738
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2015)
Form 990-PF (2015)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bullet and enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 0
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3  
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 0
6 Credits/Payments:
a 2015 estimated tax payments and 2014 overpayment credited to 2015 6a  
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7  
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet0 RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletUT
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2015 or the taxable year beginning in 2015 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletwww.opportunityfoundationofamerica.org
    14
    The books are in care ofbulletCHERI LAUGHRIDGE Telephone no.bullet (708) 267-3344

    Located atbullet10955 WEST 204TH STREETMOKENAIL ZIP+4bullet60448
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.......bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2015, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see instructions)? ........
    1b
     
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2015?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2015, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2015?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2015 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2015.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2015?
    4b
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (Continued)
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? (see instructions)................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    JED JONESINOVAR INC BOARD CHAIR
    2.00     		0 0 0
    2846 OAKWOOD
    BOUNTIFUL,UT84010
    KEN MARGETTS BOARD MEMBER
    0.50     		0 0 0
    3165 E MILLROCK DR
    SALT LAKE CITY,UT84121
    COREY CATTEN BOARD MEMBER
    2.00     		0 0 0
    4225 W LAKE PARK BLVD STE 100
    SALT LAKE CITY,UT84120
    MICHELLE CATTEN BD MEM., FNDRSNG CHA
    5.00     		0 0 0
    4906 SO FAIRVIEW DR
    SALT LAKE CITY,UT84117
    ANDREW LOEFFLERSYNERGETIC BUSINESS PAST BOARD MEMBER/CO
    10.00     		54,625 0 0
    12534 S 4260 W STE 210
    RIVERTON,UT84096
    CHERI LAUGHRIDGE BD MEM., SEC, TREAS
    15.00     		0 0 0
    10955 WEST 204TH STREET
    MOKENA,IL60448
    STEVE BAYANS BOARD MEMBER
    0.50     		0 0 0
    14094 PINE MESA DR
    DRAPER,UT84020
    RON WILLIAMS BOARD MEMBER/TRAINER
    10.00     		31,089 0 0
    1943 SEVERN CIR
    SALT LAKE CITY,UT84124
    STEVE ASTON BOARD MEMBER
    0.50     		0 0 0
    2872 EAST 2960 SO
    SALT LAKE CITY,UT84121
    SEAN GNEKOW PAST BOARD MEMBER
    0.50     		0 0 0
    17347 E GAWNE ROAD
    STOCKTON,CA95215
    BLAKE KIRBY BOARD MEMBER
    0.25     		0 0 0
    1349 2ND AVE
    SALT LAKE CITY,UT84103
    DEBBIE INKLEYBOOST INC EXECUTIVE DIRECTOR
    40.00     		60,000 0 0
    7166 VILLANDRIE LANE
    SALT LAKE CITY,UT84094
    MARK DONNELLY BOARD MEMBER
    0.25     		0 0 0
    7501 SOUTH 1000 EAST
    MIDVALE,UT84047
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 SEE ATTACHED "SUMMARY OF DIRECT CHARITABLE ACTIVITIES" 288,738
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    0
    b
    Average of monthly cash balances.......................
    1b
    65,022
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    65,022
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    65,022
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) Click to see attachment.............................
    4
    52,577
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    12,445
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    622
    Part XI
    Distributable Amount bullet
    1
    Minimum investment return from Part X, line 6....................
    1
    622
    2a
    Tax on investment income for 2015 from Part VI, line 5......
    2a
     
    b
    Income tax for 2015. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    622
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    622
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    622
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    288,738
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    288,738
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    288,738
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2014     		(c)
    2014     		(d)
    2015
    1 Distributable amount for 2015 from Part XI, line 7 622
    2 Undistributed income, if any, as of the end of 2015:
    a Enter amount for 2014 only....... 131
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2015:
    a From 2010......  
    b From 2011...... 55,548
    c From 2012...... 103,861
    d From 2013...... 70,010
    e From 2014...... 278,149
    fTotal of lines 3a through e........ 507,568
    4Qualifying distributions for 2015 from Part
    XII, line 4: bullet$ 288,738
    a Applied to 2014, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		 
    d Applied to 2015 distributable amount..... 622
    e Remaining amount distributed out of corpus 288,116
    5 Excess distributions carryover applied to 2015.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 795,684
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2014. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		131
    f Undistributed income for 2016. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8Excess distributions carryover from 2010 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2016.
    Subtract lines 7 and 8 from line 6a ......     		795,684
    10 Analysis of line 9:
    a Excess from 2011.... 55,548
    b Excess from 2012.... 103,861
    c Excess from 2013.... 70,010
    d Excess from 2014.... 278,149
    e Excess from 2015.... 288,116
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2015, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2015 (b) 2014 (c) 2013 (d) 2012
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    DEBBIE INKLEY
    7166 VILLANDRIE LANE
    SALT LAKE CITY,UT84121
    (801) 231-6691
    bThe form in which applications should be submitted and information and materials they should include:
    ONLINE APPLICATION AT WWW.OPPORTUNITYFOUNDATIONOFAMERICA.ORG
    cAny submission deadlines:
    NO
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NO CASH IS EVER GRANTED, ONLY EAGLEEYES SYSTEMS ARE PLACED FOR USE
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    MCCLELLAN
    AVAIL UPON REQUEST
    HERRIMAN,UT84096     		N/A I PROVIDED 1EagleEyes SYSTEMS 400
    HEARTWOOD SCHOOL
    625 HAGADOM RD
    MASON,MI48854     		  NC PROVIDED 3EagleEyes SYSTEMS 1,200
    HAUBER
    AVAIL UPON REQUEST
    SPRINGTOWN,TX76082     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    CENTER GROVE COMMUNITY
    4800 W STONECROSSING RD
    GREENWOOD,IN46143     		  NC PROVIDED 1EagleEyes SYSTEM 400
    ROBINSON
    STREET ADDRESS NOT AVAIL
    EUGENE,OR97402     		N/A I PROVIDED 1EagleEyes SYSTEMS 400
    SALAZAR
    AVAIL UPON REQUEST
    SALEM,OR97303     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    RAZZANO
    AVAIL UPON REQUEST
    PORTLAND,OR97213     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    PORTER
    AVAIL UPON REQUEST
    POCATELLO,ID83204     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    BROWN
    AVAIL UPON REQUEST
    OGDEN,UT84404     		N/A I PROVIDED 1EagleEyes SYSTEMS 400
    BERING STRAIT SCHOOL DISTRICT
    PO BOX 224
    UNALAKLEET,AK99684     		  NC PROVIDED 1EagleEyes SYSTEM 400
    CALCASIEU PARISH SCHOOL DISTRICT
    3310 BROAD STREET
    LAKE CHARLES,LA70615     		  NC PROVIDED 4EagleEyes SYSTEM 1,600
    WARSAW COMMUNITY SCHOOL
    1 ADMINISTRATIVE DRIVE
    WARSAW,IN46580     		  NC PROVIDED 3EagleEyes SYSTEM 1,200
    CONNELL
    AVAIL UPON REQUEST
    MAGNA,UT84044     		N/A I PROVIDED 3EagleEyes SYSTEM 1,200
    SERGENT
    AVAIL UPON REQUEST
    LEBANON,OH45036     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    KORTEKAAS
    AVAIL UPON REQUEST
    SNOQUALMIE,WA98065     		N/A I PROVIDED 1EagleEyes SYSTEMS 400
    TRUPIANO
    AVAIL UPON REQUEST
    GOODRICH,MI48438     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    WING
    AVAIL UPON REQUEST
    KING GEORGE,VA22485     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    GRANARD
    AVAIL UPON REQUEST
    SAN JOSE,CA95120     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    MOORE
    AVAIL UPON REQUEST
    SAINT LOUIS,MO63113     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    HAMILTON SE SCHOOLS
    12001 OHIO ROAD
    FISHERS,IN46037     		  NC PROVIDED 1EagleEyes SYSTEMS 400
    CORNELISON
    AVAIL UPON REQUEST
    LAKE SAINT LOUIS,MO63367     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    GUNN
    AVAIL UPON REQUEST
    DURHAM,CA95938     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    SANDERS
    AVAIL UPON REQUEST
    EDEN,UT84310     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    INOVAR
    1073 WEST 1700 NORTH
    LOGAN,UT84321     		  NC PROVIDED 1EagleEyes SYSTEM 400
    BALL
    AVAIL UPON REQUEST
    ELGIN,OK73538     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    WAGNER
    AVAIL UPON REQUEST
    EAGLE MOUNTAIN,UT84005     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    PRIESE
    AVAIL UPON REQUEST
    GRAND HAVEN,MI49417     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    NAVATTA
    AVAIL UPON REQUEST
    STEVENSVILLE,MI49127     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    STACKER
    AVAIL UPON REQUEST
    FLINT,MI48503     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    DORIS KLAUSSEN DEVELOPMENT CENTER
    408 E JAMESON AVE
    BATTLE CREEK,MI49014     		  NC PROVIDED 3EagleEyes SYSTEM 1,200
    SNOQUALMIE VALLEY SCHOOL DISTRICT
    8001 SILVA AVE SE
    SNOQUALMIE,WA98065     		  NC PROVIDED 1EagleEyes SYSTEM 400
    SMITH
    AVAIL UPON REQUEST
    FOLSOM,CA95630     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    DIEDRICH
    AVAIL UPON REQUEST
    RANCHO CORDOVA,CA95670     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    BURTON
    AVAIL UPON REQUEST
    STALEY,NC27355     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    JOHNSON
    AVAIL UPON REQUEST
    RICHMOND,TX77406     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    LEBANON CITY SCHOOL DISTRICT
    700 HOLBROOK AVE
    LEBANON,OH45036     		  NC PROVIDED 1EagleEyes SYSTEM 400
    SAHOTA
    AVAIL UPON REQUEST
    CARMICHAEL,CA95608     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    DIFFLEY
    AVAIL UPON REQUEST
    FOLSOM,CA95630     		N/A I PROVIDED 1EagleEyes SYSTEMS 400
    RUSSI
    AVAIL UPON REQUEST
    CARMICHAEL,CA95608     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    ZACHERSON
    AVAIL UPON REQUEST
    CITRUS HEIGHTS,CA95621     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    BARTLETT
    AVAIL UPON REQUEST
    SACRAMENTO,CA95826     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    KNOPF
    AVAIL UPON REQUEST
    CARMICHAEL,CA95608     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    LEE
    AVAIL UPON REQUEST
    SACRAMENTO,CA95819     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    PERRY
    AVAIL UPON REQUEST
    RANCHO CORDOVA,CA95670     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    NICHOLAS
    AVAIL UPON REQUEST
    FOLSOM,CA95630     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    CASTANEDA
    AVAIL UPON REQUEST
    CITRUS HEIGHTS,CA95610     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    FANNIN COUNTY SCHOOL SYSTEM
    2290 EAST FIRST STREET
    BLUE RIDGE,GA30513     		  NC PROVIDED 1EagleEyes SYSTEM 400
    WHITFIELD SCHOOL
    201 EAST TYLER STREET
    DALTON,GA30721     		  NC PROVIDED 2EagleEyes SYSTEM 800
    BJ'S CARE NET TRUST
    UNAVAILABLE
    APIA SAMOA,UT99999     		  NC PROVIDED 1EagleEyes SYSTEM 400
    CALHOUN INTERMEDIATE SCHOOL
    408 JAMESON
    BATTLE CREEK,MI49014     		  NC PROVIDED 1EagleEyes SYSTEM 400
    THE CHILDRENS CENTER
    6800 NORTHWEST 39TH EXPRESSWAY
    BETHANY,OK73008     		  NC PROVIDED 1EagleEyes SYSTEM 400
    BROWDER
    AVAIL UPON REQUEST
    DALTON,GA30721     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    PUTNAM CITY PUBLIC SCHOOLS
    5401 NW 40TH ST
    OKLAHOMA CITY,OK73122     		  NC PROVIDED 1EagleEyes SYSTEM 400
    HAWKINS
    AVAIL UPON REQUEST
    OKLAHOMA CITY,OK73162     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    MOLLY TANGO FOUNDATION
    PO BOX 15
    RIDGEFIELD,CT06877     		  NC PROVIDED 1EagleEyes SYSTEM 400
    EATON REGIONAL EDUCATIONAL SERVICE
    1790 EAST PACKARD HIGHWAY
    CHARLOTTE,MI48813     		  NC PROVIDED 1EagleEyes SYSTEM 400
    LIGHTFOOT
    AVAIL UPON REQUEST
    WARSAW,IN46580     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    MARTIN
    AVAIL UPON REQUEST
    ROCKPORT,WA98283     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    EAST ALLEN COUNTY SCHOOLS
    1240 STATE ROAD 930 EAST
    NEW HAVEN,IN46774     		  NC PROVIDED 1EagleEyes SYSTEM 400
    CENTRAL INDIANA EDUCATIONAL SERVICE CTR
    6036 LAKESIDE BLVD
    INDIANAPOLIS,IN46278     		  NC PROVIDED 2EagleEyes SYSTEM 800
    NORTHWEST ALLEN COUNTY SCHOOLS
    13119 COLDWATER RD
    FORT WAYNE,IN46845     		  NC PROVIDED 1EagleEyes SYSTEM 400
    JAN KEES DE OUDE
    REIGERSTRAAT 8
    ZIERIKZEE NETHERLANDS,UT99999     		  NC PROVIDED 1EagleEyes SYSTEM 400
    KAURI SUE HAMILTON SCHOOL
    2827 WEST 13400 SOUTH
    RIVERTON,UT84065     		  NC PROVIDED 1EagleEyes SYSTEM 1,100
    SASKATOON PUBLIC SCHOOLS
    310 21ST ST E
    SASKATOON SK CANADA,UT99999     		  NC PROVIDED 2EagleEyes SYSTEM 800
    STONE SOUP
    307 E NORTHERN LIGHTS BLVD
    ANCHORAGE,AK99503     		  NC PROVIDED 1EagleEyes SYSTEM 400
    NEUROTHERAPY NORTHWEST
    12 N UNIVERSITY RD
    SPOKANE,WA99206     		  NC PROVIDED 1EagleEyes SYSTEM 400
    JOHN DOLAN SCHOOL
    3144 ARLINGTON
    SASKATON SK CANADA,UT99999     		  NC PROVIDED 1EagleEyes SYSTEM 400
    GATES
    AVAIL UPON REQUEST
    LAKEVILLE,MA02347     		N/A I PROVIDED 1EagleEyes SYSTEM 1,200
    JOHNSTON
    AVAIL UPON REQUEST
    GLENWOOD,IA51534     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    BOX ELDER SCHOOL DISTRICT
    960 SOUTH MAIN
    BRIGHAM CITY,UT84302     		  NC REFURBISHED 1EagleEyes SYSTEM 100
    EDMOND PUBLIC SCHOOLS
    1001 W DANFORTH
    EDMOND,OK73003     		  NC PROVIDED 1EagleEyes SYSTEM 400
    ARBUTHNOT
    AVAIL UPON REQUEST
    EDMOND,OK73013     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    JENKINS
    AVAIL UPON REQUEST
    SANDY,UT84092     		N/A I PROVIDED 1EagleEyes SYSTEM 1,200
    MADSEN
    AVAIL UPON REQUEST
    GRANTSVILLE,UT84029     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    BAILLIO
    AVAIL UPON REQUEST
    SAN ANTONIO,TX78258     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    VANCE
    AVAIL UPON REQUEST
    DRY RIDGE,KY41035     		N/A I PROVIDED 1EagleEyes SYSTEM 400
    SAN JUAN SCHOOL DISTRICT
    5133 ENGLE ROAD
    CARMICHAEL,CA95608     		  NC PROVIDED 1EagleEyes SYSTEM 400
    KALAMAZOO REGIONAL EDUCATIONAL SERVICES
    1819 E MILHAM
    PORTAGE,MI49002     		  NC PROVIDED 1EagleEyes SYSTEM 400
    Total .................................bullet 3a 38,800
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    aEagleEyes PROGRAM         135,338
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ...........     		         
    4 Dividends and interest from securities....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory ............     		         
    9 Net income or (loss) from special events:         23,287
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..     158,625
    13Total. Add line 12, columns (b), (d), and (e)..................
    13158,625
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    1A INDIVIDUALS AND ORGANIZATIONS PAY A NOMINAL AMOUNT TO PURCHASE THE EagleEyes SYSTEM.
    9 PROGRAM SPECIFIC FUNDRAISERS PROVIDE COMMUNITY AWARENESS AND
    9 HELP KEEP COSTS LOW FOR EagleEyes SYSTEM USERS.
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2015)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2015
    Name of the organization
    OPPORTUNITY FOUNDATION OF AMERICA
     
    Employer identification number

    87-0626778
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015) Page 2
    Name of organization
    OPPORTUNITY FOUNDATION OF AMERICA
          		Employer identification number
    87-0626778
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
    SORENSON LEGACY FOUNDATION
     

       
    2511 SOUTH WEST TEMPLE
     
    SALT LAKE CITY, UT84115

    		$ 20,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    INOVAR
     

       
    1073 W 1700 N
     
    LOGAN, UT84321

    		$ 12,099


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Page 3
    Name of organization
    OPPORTUNITY FOUNDATION OF AMERICA
          		Employer identification number

    87-0626778
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
    2
    		 DISCOUNTED EAGLE EYE SYSTEMS $ 12,099 2015-12-31
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a)
    No.from Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    Page 4
    Name of organization
    OPPORTUNITY FOUNDATION OF AMERICA
          		Employer identification number

    87-0626778
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a)
    No.from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No.from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No.from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a)
    No.from Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2015 CashDeemedCharitableExplnStmt
    Name:
    OPPORTUNITY FOUNDATION OF AMERICA
    EIN:
    87-0626778
    Explanation:
    A PORTION OF THE CASH ON HAND IS FROM A GRANT FROM THE SORENSON FOUNDATION WHICH IS DEEMED RESTRICTED FOR CHARITABLE PURPOSES. AN ADDITIONAL 1.5% IS CALCULATED ON REMAINING AVERAGE CASH ASSETS.

    TY 2015 GeneralExplanationAttachment
    Name:
    OPPORTUNITY FOUNDATION OF AMERICA
    EIN:
    87-0626778
    Identifier Return Reference Explanation
      SUMMARY OF DIRECT CHARITABLE ACTIVITIES THE ORGANIZATION PLACED 36 "EAGLEEYES" SYSTEMS TO SCHOOLS AND AGENCIES AND 53 UNITS TO INDIVIDUALS, AS WELL AS PROVIDED TRAINING AND SUPPORT TO EACH SPECIAL NEEDS SCHOOL OR FAMILIES WHO RECEIVED THE SYSTEM. USERS OF EAGLEEYES PAY $1,200 FOR THE SYSTEM PLUS TRAVEL AND INCIDENTAL EXPENSES FOR THE PERSONAL ONSITE TRAINING. DUE TO GENEROUS SUPPORT OF MANY OTHERS THE FOUNDATION WAS ABLE TO OFFER A $400 GRANT FOR EACH UNIT PLACED THIS YEAR AND GIFTED IN FULL A UNIT TO TWO DIFFERENT USERS. THANKS TO A GRANT FROM THE SORENSON FOUNDATION, PRODUCT, TRAINING, AND USER ACTIVITIES WERE FURTHER DEVELOPED.

    TY 2015 OtherExpensesSchedule
    Name:
    OPPORTUNITY FOUNDATION OF AMERICA
    EIN:
    87-0626778
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EagleEyes PRODUCT COSTS 70,748     70,748
    TECHNOLOGY DEVELOPMENT, MAINTENANCE, AND CONSULTING 20,200     20,200
    SPECIAL EVENT EXPENSES 8,061      
    MARKETING AND PROMOTION 2,398     1,990
    LICENSES AND PERMITS 75      
    WRITE-OFFS 491     491
    BANK AND MERCHANT FEES 206     41
    FUEL REIMB 1,063     902
    OFFICE EXPENSES 1,941     1,516
    TELEPHONE 360      
    INSURANCE 4,645     3,746
    MISCELLANEOUS 1,059      


    TY 2015 OtherIncomeSchedule2
    Name:
    OPPORTUNITY FOUNDATION OF AMERICA
    EIN:
    87-0626778
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    EagleEyes SYSTEMS 135,338    
    SPECIAL EVENTS 30,908    
    CHRISTMAS CARDS 440    


    TY 2015 TaxesSchedule
    Name:
    OPPORTUNITY FOUNDATION OF AMERICA
    EIN:
    87-0626778
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    COMPANY PAYROLL TAXES 4,590     4,590