Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
OPPORTUNITY FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)5126 PENN AVE
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PITTSBURGH, PA15224
A Employer identification number

38-7132674
B Telephone number (see instructions)

(412) 362-1300
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$52,117,645J 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)  
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 2,185,643 2,185,643  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 582,554
b Gross sales price for all assets on line 6a 7,643,977
7 Capital gain net income (from Part IV, line 2)... 582,554
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
List of Attached Documents:
// Content
23,516 23,516  
12 Total. Add lines 1 through 11........ 2,791,713 2,791,713  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 174,070 0   174,070
14 Other employee salaries and wages...... 189,316 0   0
15 Pension plans, employee benefits....... 37,791 0   37,791
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
10,745 0   10,745
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
144,073 92,806   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
45,897 0   29,099
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
1,807 0  
20 Occupancy.............. 15,991 0   15,991
21 Travel, conferences, and meetings....... 24,592 0   24,592
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
120,621 0   119,584
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 764,903 92,806   411,872
25 Contributions, gifts, grants paid....... 2,287,869 2,287,869
26 Total expenses and disbursements. Add lines 24 and 25 3,052,772 92,806   2,699,741
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -261,059
b Net investment income (if negative, enter -0-) 2,698,907
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 4,108 9,016 9,016
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow   6,024    
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 2,150 2,150 2,150
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 right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 42,802,802 Click to see attachment
List of Attached Documents:
// Content
41,361,593 		52,103,898
14 Land, buildings, and equipment: basis right arrow12,411
Less: accumulated depreciation (attach schedule) right arrow9,830 3,578 Click to see attachment
List of Attached Documents:
// Content
2,581 		2,581
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 42,818,662 41,375,340 52,117,645
Liabilities 17 Accounts payable and accrued expenses..........   17,623
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 right arrow)    
23 Total liabilities (add lines 17 through 22)......... 0 17,623
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 42,818,662 41,357,717
29 Total net assets or fund balances (see instructions)..... 42,818,662 41,357,717
30 Total liabilities and net assets/fund balances (see instructions). 42,818,662 41,375,340
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
42,818,662
2
Enter amount from Part I, line 27a .....................
2
-261,059
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
42,557,603
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
1,199,886
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
41,357,717
Form 990-PF (2023)
Form 990-PF (2023)
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.)
1 a ST GAINS - PNC INVESTMENTS   2023-01-01 2023-12-31
b LT GAINS - PNC INVESTMENTS   2020-01-01 2023-12-31
c CAPITAL GAINS DIVIDENDS P    
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 1,844,432   1,800,751 43,681
b 5,721,218   5,260,672 460,546
c 78,327     78,327
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       43,681
b       460,546
c       78,327
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 2 582,554
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
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 37,515
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 37,515
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 37,515
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 39,009
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 39,009
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 1,494
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow1,494 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-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 the instructions
for the 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. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowPA
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 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
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
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 addressright arrowWWW.THEOPPORTUNITYFUND.ORG
14
The books are in care ofright arrowLOUIS PLUNG & COMPANY Telephone no.right arrow (412) 281-8771

Located atright arrow420 FT DUQUESNE BLVD STE 1900PITTSBURGHPA ZIP+4right arrow15222
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-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? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(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)? ......................
1a(5)
 
No
(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.) ...............
1a(6)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
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 2023? .............
1d
 
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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? ..............................
3a
Yes
 
b
If "Yes," did it have excess business holdings in 2023 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 2023.) .....................
3b
 
No
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-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:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
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
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
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? .................
5d
 
 
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? .............................
6a
 
No
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?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
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
IDA LEE GOODMAN TRUSTEE
5.00 		0 0 0
5126 PENN AVENUE
PITTSBURGH,PA15224
JACOB GOODMAN EXECUTIVE DIRECTOR
40.00 		174,070 8,870 0
5126 PENN AVENUE
PITTSBURGH,PA15224
DANA BISHOP-ROOT DIRECTOR
5.00 		0 0 0
5126 PENN AVENUE
PITTSBURGH,PA15224
ALISHA WORMSLEY DIRECTOR
5.00 		0 0 0
5126 PENN AVENUE
PITTSBURGH,PA15224
MARGE PETRUSA DIRECTOR
5.00 		0 0 0
5126 PENN AVENUE
PITTSBURGH,PA15224
MICHAEL TIKILI DIRECTOR
5.00 		0 0 0
5126 PENN AVENUE
PITTSBURGH,PA15224
MEDINA JACKSON DIRECTOR
5.00 		0 0 0
5126 PENN AVENUE
PITTSBURGH,PA15224
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
TIFFANY J WILHELM PROGRAM OFFICER
40.00 		109,913 0 0
5126 PENN AVENUE
PITTSBURGH,PA15224
YVETTE L SHIPMAN PROGRAM OFFICER
40.00 		77,774 0 0
4726 STANTON AVENUE
PITTSBURGH,PA15201
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
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.............right arrow0
Part VIII-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  
2  
3  
4  
Part VIII-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.........................right arrow0
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
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
21,836,111
b
Average of monthly cash balances.......................
1b
20,305
c
Fair market value of all other assets (see instructions)................
1c
29,425,712
d
Total (add lines 1a, b, and c).........................
1d
51,282,128
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
51,282,128
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
769,232
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
50,512,896
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
2,525,645
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
2,525,645
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
37,515
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
37,515
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
2,488,130
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
2,488,130
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
2,488,130
Part XI
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
2,699,741
b
Program-related investments—total from Part VIII-B..................
1b
0
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 XII, line 4. .......
4
2,699,741
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 2,488,130
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 1,428,371
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........ 0
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 2,699,741
a Applied to 2022, but not more than line 2a 1,428,371
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 1,271,370
e Remaining amount distributed out of corpus 0
5 Excess distributions carryover applied to 2023. 0 0
(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 0
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
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...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		1,216,760
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) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		0
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
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 IX, 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 XIV
Supplementary Information (Complete this part only if the foundation 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 right arrow
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
JACOB GOODMAN
5126 PENN AVENUE
PITTSBURGH,PA15224
(412) 362-1300
JGOODMAN@THEOPPORTUNITYFUND.ORG
bThe form in which applications should be submitted and information and materials they should include:
LETTER OF REQUEST FROM EXEMPT ORGANIZATION
cAny submission deadlines:
NO
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NO
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
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

1HOOD MEDIA

1835 CENTRE AVENUE SUITE 270
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 10,000

25 CARRICK AVE PROJECT

25 CARRICK AVE
PITTSBURGH,PA15210 		NONE EXEMPT CHARITABLE 10,000

412 JUSTICE

1128 WOODLAND AVE
PITTSBURGH,PA15212 		NONE EXEMPT CHARITABLE 15,000

ABOLITIONIST LAW CENTER

PO BOX 8654
PITTSBURGH,PA15221 		NONE EXEMPT CHARITABLE 40,000

ACTION-HOUSING INC

611 WILLIAM PENN PLACE STE 800
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 5,000

AFRO-AMERICAN MUSIC INSTITUTE INC

7131 HAMILTON AVE
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 15,000

ALIQUIPPA GREEN INC

106 WYKES STREET
ALIQUIPPA,PA15001 		NONE EXEMPT CHARITABLE 15,000

ALLEGHENY LAWYERS INITIATIVE FOR JUSTICE

220 GRANT STREET THIRD FLOOR
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 10,000

ALLIES FOR HEALTH WELLBEING

5913 PENN AVE
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 15,000

ALMALEWIS

6901 LYNN WAY STE 206
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 15,000

ALUMNI THEATER COMPANY

PO BOX 8185
PITTSBURGH,PA15217 		NONE EXEMPT CHARITABLE 15,000

AMERICAN CIVIL LIBERTIES FOUNDATION OF PENNSYLVANIA

PO BOX 60173
PHILADELPHIA,PA19102 		NONE EXEMPT CHARITABLE 25,000

AMNESTY INTERNATIONAL USA

311 W 43RD STREET 7TH FLOOR
NEW YORK,NY10036 		NONE EXEMPT CHARITABLE 5,000

ARYSE

6101 PENN AVENUE SUITE 201
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 10,000

AYUDATE INCORPORATED

10011 VALLEYVIEW CT
WEXFORD,PA15090 		NONE EXEMPT CHARITABLE 12,500

BALAFON WEST AFRICAN DANCE ENSEMBLE

1546 FULTON STREET
PITTSBURGH,PA15233 		NONE EXEMPT CHARITABLE 15,000

BALDWIN FOR THE ARTS

320 7TH AVENUE STE 332
BROOKLYN,NY11215 		NONE EXEMPT CHARITABLE 10,000

BEAVER COUNTY FOUNDATION

PO BOX 569
BEAVER,PA15009 		NONE EXEMPT CHARITABLE 5,000

BIBLE CENTER CHURCH -THE OASIS PROJECT

7238 FLEURY WAY
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 20,000

BLACK POLITICAL EMPOWERMENT PROJECT (B-PEP)

2201 WYLIE AVE
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 10,000

BLACK WOMEN'S POLICY CENTER

1050 LINCOLN WAY
MCKEESPORT,PA151324028 		NONE EXEMPT CHARITABLE 10,000

BLOOMFIELD-GARFIELD CORPORATION

113 N PACIFIC AVE
PITTSBURGH,PA15224 		NONE EXEMPT CHARITABLE 22,750

BREW HOUSE ARTS

711 SOUTH 21ST STREET
PITTSBURGH,PA15203 		NONE EXEMPT CHARITABLE 10,000

BUNKER PROJECTS

5106 PENN AVE 2ND FLOOR
PITTSBURGH,PA15224 		NONE EXEMPT CHARITABLE 15,000

CANEY INDIGENOUS SPIRITUAL CIRCLE

1017 HARDING AVE
UNION,NJ070836116 		NONE EXEMPT CHARITABLE 10,000

CARNEGIE MELLON UNIVERSITY

5000 FORBES AVE CFA 300
PITTSBURGH,PA15213 		NONE EXEMPT CHARITABLE 17,746

CASA SAN JOSE

2116 BROADWAY AVE
PITTSBURGH,PA15216 		NONE EXEMPT CHARITABLE 45,000

CATAPULT GREATER PITTSBURGH

100 N SHERIDAN AVENUE 4TH FLOOR
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 15,000

C-CLEAR EMPOWERMENT INC DBA SEE CLEAR

701 RICHFORD STREET
DUQUESNE,PA15110 		NONE EXEMPT CHARITABLE 12,500

CENTER FOR ARTISTIC ACTIVISM

86 CHURCH STREET 500
LEEDS,NY12451 		NONE EXEMPT CHARITABLE 7,500

CENTER FOR EMPLOYMENT OPPORTUNITIES

50 BROADWAY SUITE 1604
NEW YORK,NY10004 		NONE EXEMPT CHARITABLE 15,000

CENTER OF LIFE

161 HAZELWOOD AVENUE
PITTSBURGH,PA15207 		NONE EXEMPT CHARITABLE 10,000

CHAMBER MUSIC PITTSBURGH

370 CASTLE SHANNON BLVD 14816
PITTSBURGH,PA15234 		NONE EXEMPT CHARITABLE 15,000

CHAMBER ORCHESTRA OF PITTSBURGH

5923 BRYANT COURT
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 10,000

CHATHAM BAROQUE INC

315 SHADY AVE
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 10,000

CHRISTIAN IMMIGRATION ADVOCACY CENTER

250 EAST OHIO STREET
PITTSBURGH,PA15212 		NONE EXEMPT CHARITABLE 15,000

CITY OF ASYLUM PITTSBURGH

40 W NORTH AVENUE
PITTSBURGH,PA15212 		NONE EXEMPT CHARITABLE 25,000

CITY THEATRE COMPANY

1300 BINGHAM STREET
PITTSBURGH,PA15224 		NONE EXEMPT CHARITABLE 15,000

COLUMBIA MUSEUM OF ART

1515 MAIN STREET
COLUMBIA,SC29201 		NONE EXEMPT CHARITABLE 2,500

COMMUNITY THEATER PROJECT CORPORATIONTHE KELLY STRAYHORN THEATER

5530 PENN AVENUE
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 15,000

CONTEMPORARY CRAFT

5645 BUTLER STREET
PITTSBURGH,PA15201 		NONE EXEMPT CHARITABLE 17,500

CORNING DANCES & COMPANY DBA CORNINGWORKS

314 SOUTH EVALINE STREET
PITTSBURGH,PA15224 		NONE EXEMPT CHARITABLE 15,000

DAISY WILSON ARTIST COMMUNITY INC (AKA AUGUST WILSON HOUSE)

PO BOX 54
BETHEL PARK,PA15102 		NONE EXEMPT CHARITABLE 15,000

DOCTORS WITHOUT BORDERS MEDECINS SANS FRONTIERES (MSF)

40 RECTOR STREET
NEW YORK,NY100061705 		NONE EXEMPT CHARITABLE 5,000

DREAMS OF HOPE

PO BOX 4912
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 35,000

EAST END COOPERATIVE MINISTRY

6140 STATION STREET
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 10,000

EDEN'S FARM

213 BAILEY AVE
PITTSBURGH,PA15211 		NONE EXEMPT CHARITABLE 15,000

FILIPINO AMERICAN ASSOCIATION OF PITTSBURGH

200 CHURCH STREET
WEST MIFFLIN,PA15122 		NONE EXEMPT CHARITABLE 5,000

FOCUS ON RENEWAL

420 CHARTIERS AVENUE
MCKEES ROCKS,PA15136 		NONE EXEMPT CHARITABLE 15,000

FOOTBRIDGE FOR FAMILIES

322 MALL BLVD PMB 259
MONROEVILLE,PA15146 		NONE EXEMPT CHARITABLE 10,000

FRACTURED ATLAS

PO BOX 55
HARTSDALE,NY10530 		NONE EXEMPT CHARITABLE 6,000

FRESHGRASS PUBLIC FOUNDATION

PO BOX 22129
SAN FRANCISCO,CA94122 		NONE EXEMPT CHARITABLE 2,005

FRIENDSHIP COMMUNITY CHURCH DBA THE CORNER A COMMUNITY OUTREACH PROGRAM OF

200 ROBINSON STREET
PITTSBURGH,PA15213 		NONE EXEMPT CHARITABLE 15,000

FROGANG FOUNDATION

201 CHALFONT ST
PITTSBURGH,PA15210 		NONE EXEMPT CHARITABLE 15,000

GREATER PITTSBURGH ARTS COUNCIL

810 PENN AVE SUITE 600
PITTSBURGH,PA15222 		NONE EXEMPT CHARITABLE 12,500

GREATER PITTSBURGH ARTS COUNCIL

810 PENN AVE SUITE 600
PITTSBURGH,PA15222 		NONE EXEMPT CHARITABLE 15,000

GREATER PITTSBURGH COMMUNITY FOOD BANK

1 N LINDEN STREET
DUQUESNE,PA15110 		NONE EXEMPT CHARITABLE 10,000

GROW PITTSBURGH

6587 HAMILTON AVE
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 7,500

GWEN'S GIRLS

711 WEST COMMONS AVENUE 3RD FLOOR
PITTSBURGH,PA15212 		NONE EXEMPT CHARITABLE 5,000

HEALTHY START INC PITTSBURGH

400 NORTH LEXINGTON AVE 3RD FLOOR
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 15,000

HILL COMMUNITY DEVELOPMENT CORPORATION

2015-2017 CENTRE AVENUE SUITE 201
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 15,000

HILL DANCE ACADEMY THEATRE

2915 WEBSTER AVENUE
PITTSBURGH,PA152195710 		NONE EXEMPT CHARITABLE 15,000

HILL DISTRICT CONSENSUS GROUP

409 DINWIDDIE STREET
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 15,000

HOPEBOUND MINISTRIES INC DBA MOONCREST NEIGHBORHOOD PROGRAMS

308 HEMLOCK DRIVE
MOON TWP,PA15108 		NONE EXEMPT CHARITABLE 12,500

INDUSTRIAL ARTS WORKSHOP

5430 DYKE STREET
PITTSBURGH,PA15207 		NONE EXEMPT CHARITABLE 10,000

JADA HOUSE

SPARTAN COMMUNITY CENTER 134 E
ELIZABETH ST ROOM 34
PITTSBURGH,PA15207 		NONE EXEMPT CHARITABLE 15,000

JAZZ WORKSHOP INC

7101 HAMILTON AVENUE
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 6,000

JEWISH ASSISTANCE FUND

P O BOX 8197
PITTSBURGH,PA15217 		NONE EXEMPT CHARITABLE 10,000

JEWISH COMMUNITY CENTER OF GREATER PITTSBURGH

5738 FORBES AVENUE
PITTSBURGH,PA15217 		NONE EXEMPT CHARITABLE 10,000

JEWISH FAMILY AND COMMUNITY SERVICES OF PITTSBURGH

5743 BARTLETT STREET
PITTSBURGH,PA15217 		NONE EXEMPT CHARITABLE 15,000

JEWISH FEDERATION OF GREATER PITTSBURGH

2000 TECHNOLOGY DRIVE
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 15,000

JUST HARVEST EDUCATION FUND

16 TERMINAL WAY
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 10,000

JUSTICE AT WORK

990 SPRING GARDEN STREET SUITE 300
PHILADELPHIA,PA19123 		NONE EXEMPT CHARITABLE 7,500

KASSIA ENSEMBLE

244 ASH COURT
WEXFORD,PA15090 		NONE EXEMPT CHARITABLE 5,000

KENTE ARTS ALLIANCE

PO BOX 5378
PITTSBURGH,PA152060378 		NONE EXEMPT CHARITABLE 20,000

LATINO COMMUNITY CENTER

5750 BAUM BLVD 2ND FLOOR
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 15,000

LEGACY ARTS PROJECT

7227 TIOGA STREET
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 30,000

LET'S GET FREE

460 MELWOOD AVE SUITE 300
PITTSBURGH,PA15213 		NONE EXEMPT CHARITABLE 20,000

LOCALLY GROWN DBA COMMUNITY FORGE

1256 FRANKLIN AVE
WILKINSBURG,PA15221 		NONE EXEMPT CHARITABLE 10,000

MANCHESTER CRAFTSMEN'S GUILD

1815 METROPOLITAN STREET
PITTSBURGH,PA15233 		NONE EXEMPT CHARITABLE 15,000

MAYA ORGANIZATION

7451 WASHINGTON AVENUE
SWISSVALE,PA15218 		NONE EXEMPT CHARITABLE 10,000

MCKEES ROCKS COMMUNITY DEVELOPMENT CORPORATION

701 YUNKER STREET PO BOX 808
MCKEES ROCKS,PA15136 		NONE EXEMPT CHARITABLE 15,000

MON VALLEY INITIATIVE

303-305 EAST 8TH AVENUE
HOMESTEAD,PA15120 		NONE EXEMPT CHARITABLE 10,000

MOTHERS OF INCARCERATED SONS

1025 LIVERPOOL STREET
PITTSBURGH,PA15233 		NONE EXEMPT CHARITABLE 15,000

MWANAKUCHE FARM

382 MT PLEASANT RD
PITTSBURGH,PA15214 		NONE EXEMPT CHARITABLE 15,000

NATIONAL COUNCIL OF JEWISH WOMEN PITTSBURGH

1620 MURRAY AVENUE
PITTSBURGH,PA15217 		NONE EXEMPT CHARITABLE 7,500

NEIGHBORHOOD ALLIES

LAW FINANCE BUILDING 429 FOURTH
AVENUE SUITE 1900
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 15,000

NEW HAZLETT CENTER FOR THE PERFORMING ARTS

6 ALLEGHENY SQUARE E
PITTSBURGH,PA15212 		NONE EXEMPT CHARITABLE 20,000

NEW HORIZON THEATER INC

P O BOX 40102
PITTSBURGH,PA15201 		NONE EXEMPT CHARITABLE 15,000

NEW ISRAEL FUND

PO BOX 70358
PHILADELPHIA,PA191760358 		NONE EXEMPT CHARITABLE 10,000

NEW SUN RISING

PO BOX 58005
PITTSBURGH,PA15209 		NONE EXEMPT CHARITABLE 62,500

NEW VOICES FOR REPRODUCTIVE JUSTICE

5987 BROAD STREET SUITE 205
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 15,000

OFF THE WALL PRODUCTIONS

25 W MAIN STREET
PITTSBURGH,PA15106 		NONE EXEMPT CHARITABLE 22,500

ORGANIZATION OF CHINESE AMERICANS INC - PITTSBURGH CHAPTER

PO BOX 81014
PITTSBURGH,PA152170514 		NONE EXEMPT CHARITABLE 10,000

OUT OF THE END INC

3142 ASHLYN STREET
PITTSBURGH,PA15204 		NONE EXEMPT CHARITABLE 15,000

PEARLARTS MOVEMENT AND SOUND (AKA PEARLARTS STUDIOS)

363 S HIGHLAND AVENUE UNIT 201
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 20,000

PENNSYLVANIA PRISON SOCIETY

230 SOUTH BROAD SUITE 605
PHILADELPHIA,PA19102 		NONE EXEMPT CHARITABLE 15,000

PITTSBURGH CENTER FOR THE ARTS AND MEDIA

1047 SHADY AVE
PITTSBURGH,PA15232 		NONE EXEMPT CHARITABLE 5,000

PITTSBURGH GLASS CENTER

5472 PENN AVE
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 25,000

PITTSBURGH PLAYWRIGHTS THEATRE COMPANY

1047 SHADY AVENUE
PITTSBURGH,PA15232 		NONE EXEMPT CHARITABLE 20,000

PITTSBURGH PUBLIC MEDIA (DBA WZUM THE PITTSBURGH JAZZ CHANNEL)

2560 BROWNSVILLE RD 456
SOUTH PARK,PA15129 		NONE EXEMPT CHARITABLE 7,500

PITTSBURGH SCHOLAR HOUSE

1319 ALLEGHENY AVENUE SUITE 200
PITTSBURGH,PA15233 		NONE EXEMPT CHARITABLE 10,000

PITTSBURGH SHAKESPEARE IN THE PARKS

PO BOX 81775
PITTSBURGH,PA15217 		NONE EXEMPT CHARITABLE 7,500

PITTSBURGH UNITED

841 CALIFORNIA AVE 3RD FLOOR
PITTSBURGH,PA15212 		NONE EXEMPT CHARITABLE 10,000

PITTSBURGHERS FOR PUBLIC TRANSIT

5119 PENN AVE
PITTSBURGH,PA15224 		NONE EXEMPT CHARITABLE 20,000

PLANNED PARENTHOOD OF WESTERN PENNSYLVANIA

933 LIBERTY AVENUE
PITTSBURGH,PA15222 		NONE EXEMPT CHARITABLE 20,000

POISE FOUNDATION

TWO GATEWAY CENTER 603 STANWIX
STREET SUITE 1700
PITTSBURGH,PA15222 		NONE EXEMPT CHARITABLE 50,000

PRIME STAGE THEATRE

PO BOX 99446
PITTSBURGH,PA15233 		NONE EXEMPT CHARITABLE 10,000

PROGRAM TO AID CITIZEN ENTERPRISE (PACE)

TWO GATEWAY CENTER 603 STANWIX
STREET SUITE 1700
PITTSBURGH,PA15222 		NONE EXEMPT CHARITABLE 15,000

PROTOHAVEN

214 N TRENTON AVE
PITTSBURGH,PA15221 		NONE EXEMPT CHARITABLE 12,500

QUANTUM THEATRE

5907 PENN AVENUE SUITE 210
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 25,000

RADIANT HALL

4514 PLUMMER STREET
PITTSBURGH,PA15201 		NONE EXEMPT CHARITABLE 15,000

RAINBOW SERPENT INC

1431 N HIGHLAND AVE
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 15,000

REALTIME INTERVENTIONS

2105 HAZELTINE WAY
PITTSBURGH,PA15218 		NONE EXEMPT CHARITABLE 25,000

REIMAGINE REENTRY INC

REIMAGINE REENTRY - ALLOY 26 100 S
COMMONS STE 102
PITTSBURGH,PA15212 		NONE EXEMPT CHARITABLE 15,000

RENTHELPPGH

3634 FRAZIER ST
PITTSBURGH,PA152134404 		NONE EXEMPT CHARITABLE 15,000

RESONANCE WORKS

PO BOX 81118
PITTSBURGH,PA15217 		NONE EXEMPT CHARITABLE 12,500

SANKOFA VILLAGE FOR THE ARTS

201 N BRADDOCK AVE
PITTSBURGH,PA152082598 		NONE EXEMPT CHARITABLE 15,000

SERENITY LIVING TRANSITIONAL HOME (SLTH)

7213 RACE ST
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 20,000

SHARED INTEREST

1412 BROADWAY FLOOR 21 MA126
NEW YORK,NY10018 		NONE EXEMPT CHARITABLE 10,000

SHEPHERD WELLNESS COMMUNITY

4800 SCIOTA ST
PITTSBURGH,PA15224 		NONE EXEMPT CHARITABLE 15,000

SILVER EYE CENTER FOR PHOTOGRAPHY

4808 PENN AVE
PITTSBURGH,PA15224 		NONE EXEMPT CHARITABLE 10,000

SISTERS PGH

2014 MONONGAHELA AVE
PITTSBURGH,PA15218 		NONE EXEMPT CHARITABLE 20,000

SOCIAL GOOD FUND

12651 SAN PABLO AVE 5473
RICHMOND,CA94805 		NONE EXEMPT CHARITABLE 10,000

SQUONK OPERA

315 CASTLEGATE ROAD
PITTSBURGH,PA15221 		NONE EXEMPT CHARITABLE 12,500

SUSTAINABLE MARKETS FOUNDATION

40 WEST 37TH ST SUITE 1000
NEW YORK,NY10018 		NONE EXEMPT CHARITABLE 15,000

TAKE ACTION MON VALLEY

3509 MAYFAIR ST
MCKEESPORT,PA151325622 		NONE EXEMPT CHARITABLE 15,000

TEAM GROW INC

2407 WYLIE AVE 3RD FL
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 10,000

THE ALLIGNMENT CHAPTER CORPORATION

111 OWEN ST
NORTH VERSAILLES,PA15137 		NONE EXEMPT CHARITABLE 9,000

THE EMBODIMENT INSTITUTE

311 MILTON RD 71463
DURHAM,NC27722 		NONE EXEMPT CHARITABLE 10,000

THE GENESIS COLLECTIVE

1319 DAVIDSON ST
ALIQUIPPA,PA15001 		NONE EXEMPT CHARITABLE 7,500

THE HELIOTROPE FOUNDATION

20 JAY STREET
BROOKLYN,NY11201 		NONE EXEMPT CHARITABLE 10,000

THE OPEN DOOR INC

PO BOX 99243
PITTSBURGH,PA15233 		NONE EXEMPT CHARITABLE 15,000

THE PROMISE CENTER OF HOMEWOOD INC

7825 HAMILTON AVENUE
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 10,000

THE TANK LTD

312 W 36TH STREET 2ND FLOOR
NEW YORK,NY10018 		NONE EXEMPT CHARITABLE 15,000

THEATRE COMMUNICATIONS GROUP

520 EIGHTH AVENUE 20TH FLOOR SUITE
2000
NEW YORK,NY100184156 		NONE EXEMPT CHARITABLE 5,000

THOMAS MERTON CENTER

COMUNITY FORGE 1256 FRANKLIN STREET
WILKINSBURG,PA15221 		NONE EXEMPT CHARITABLE 7,500

TOUCHSTONE CENTER FOR CRAFTS

1049 WHARTON FURNACE RD
FARMINGTON,PA15437 		NONE EXEMPT CHARITABLE 15,000

TRADE INSTITUTE OF PITTSBURGH

7800 SUSQUEHANNA STREET 3RD FLOOR
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 10,000

TRANSYOUNITING

525 E OHIO ST
PITTSBURGH,PA15212 		NONE EXEMPT CHARITABLE 20,000

TRUE COSTS INITIATIVE INC

200 WASHINGTON ST 202
BROOKLINE,MA024457623 		NONE EXEMPT CHARITABLE 15,000

UJAMAA COLLECTIVE

1901 CENTRE AVENUE SUITE 103
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 40,500

UNION PROJECT

801 N NEGLEY AVENUE
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 15,000

UNIQUE PROJECTS INC

40 BROAD ST SUITE 602
NEW YORK,NY10004 		NONE EXEMPT CHARITABLE 10,000

UNITED SOMALI BANTU OF GREATER PITTSBURGH

545 ELMER L WILLIAMS SQ
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 17,500

UNITED STATES ARTISTS

200 W MADISON ST FLOOR 3
CHICAGO,IL60606 		NONE EXEMPT CHARITABLE 16,250

UNIVERSITY OF PITTSBURGH OFFICE OF INSTITUTIONAL ADVANCEMENT

128 N CRAIG STREET 107 PARK PLAZA
BUILDING
PITTSBURGH,PA15260 		NONE EXEMPT CHARITABLE 7,500

WESTEND POWER

1015 TWEED STREET
PITTSBURGH,PA15204 		NONE EXEMPT CHARITABLE 15,000

WESTERN PENNSYLVANIA DIAPER BANK

201 N BRADDOCK AVE
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 15,000

WESTERN PENNSYLVANIA FUND FOR CHOICE

5910 KIRKWOOD ST
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 15,000

WHEN SHE THRIVES

PO BOX 675
CORAOPOLIS,PA15108 		NONE EXEMPT CHARITABLE 15,000

WILLISSAE'S AGENCY FOR VISION AND EMPOWERMENT

134 SOUTH HIGHLAND AVENUE 6
PITTSBURGH,PA15206 		NONE EXEMPT CHARITABLE 10,000

WOMEN OF VISIONS INC

1047 SHADY AVENUE
PITTSBURGH,PA15232 		NONE EXEMPT CHARITABLE 15,000

WOMEN'S LAW PROJECT

239 FOURTH AVE SUITE 2108
PITTSBURGH,PA15222 		NONE EXEMPT CHARITABLE 20,000

WORLD AFFAIRS COUNCIL OF PITTSBURGH

2640 BNY MELLON CENTER 500 GRANT
STREET
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 10,000

YOUNG BLACK MOTIVATED KINGS & QUEENS (YBMKQ)

1835 CENTRE AVENUE SUITE 270
PITTSBURGH,PA15219 		NONE EXEMPT CHARITABLE 10,118

ZA'KIYAH HOUSE HOUSING

7729 SUSQUEHANNA ST
PITTSBURGH,PA15208 		NONE EXEMPT CHARITABLE 20,000

ZELLOUS HOPE PROJECT

611 CHARTIERS AVE 1ST FLOOR
MCKEES ROCKS,PA15136 		NONE EXEMPT CHARITABLE 15,000
Total .................................right arrow 3a 2,287,869
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-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
a
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 ....     14 2,185,643  
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 .....     41 23,516  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 122,008 460,546
9 Net income or (loss) from special events:          
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) .. 0 2,331,167 460,546
13Total. Add line 12, columns (b), (d), and (e)..................
13
2,791,713
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
4 EARNINGS FROM INVESTMENTS ARE USED TO MAKE CHARITABLE DONATIONS
7 EARNINGS FROM INVESTMENTS ARE USED TO MAKE CHARITABLE DONATIONS
8 EARNINGS FROM INVESTMENTS ARE USED TO MAKE CHARITABLE DONATIONS
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
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) (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) (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.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 DepreciationSchedule
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
OFFICE FURNITURES 2016-06-20 4,771 4,433 SL 7.000000000000 338 0    
LEASEHOLD IMPROVEMENT 2016-03-14 4,955 2,255 SL 15.000000000000 330 0    
COMPUTER 2021-06-30 1,335   200DB 5.000000000000 0 0    
COMPUTER 2023-07-11 1,148   200DB 5.000000000000 964 0    
OFFICE SOFTWARE 2023-06-30 202   200DB 3.000000000000 175 0    

TY 2023 GeneralExplanationAttachment
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Identifier Return Reference Explanation
  GENERAL FORM SECTION 1.263(A)-1(F)(1)(II) DEMINIMIS SAFE HARBOR ELECTIONOPPORTUNITY FOUNDATION 5126 PENN AVENUEPITTSBURGH, PA 15224EIN: 38-7132674FOR THE TAX YEAR ENDING DECEMBER 31, 2021OPPORTUNITY FOUNDATION IS MAKING THE DEMINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F)(1)(II)

TY 2023 InvestmentsOtherSchedule2
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
PNC CONSOLIDATED INVESTMENTS AT COST 19,435,768 22,678,186
GIANT EAGLE STOCKS AT COST 21,452,769 25,957,784
DEER LEASING CO AT COST 381,128 1,499,333
FORT PIERCE ASSOCIATES AT COST 22,016 0
ECHO REALTY LP AT COST 46,470 510,434
ECHO WARREN ASSOCIATES AT COST 23,442 0
ECHO HOLDINGS LLC AT COST 0 1,458,161

TY 2023 LandEtcSchedule2
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
OFFICE FURNITURES 4,771 4,771 0  
LEASEHOLD IMPROVEMENT 4,955 2,585 2,370  
COMPUTER 1,335 1,335 0  
COMPUTER 1,148 964 184  
OFFICE SOFTWARE 202 175 27  


TY 2023 LegalFeesSchedule
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 10,745 0   10,745


TY 2023 OtherDecreasesSchedule
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Description Amount
UNREALIZED GAINS AND LOSSES ON INVESTMENTS -PY ADJ 1,199,886


TY 2023 OtherExpensesSchedule
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INSURANCE 10,684 0   10,684
OFFICE EXPENSE 93,656 0   93,774
POSTAGE AND MAILING 9 0   9
REPAIRS AND MAINTENANCE 325 0   325
SECURITY SYSTEM 425 0   425
TELEPHONE 2,030 0   2,030
UTILITIES 5,299 0   5,299
BOOKS, SUBSCRIPTIONS, REFERENCE 559 0   559
MARKETING 190 0   190
FILING FEES 294 0   294
MEMBERSHIP DUES 5,555 0   5,555
BANK FEES 1,155 0   0
PRINTING & COPYING 440 0   440


TY 2023 OtherIncomeSchedule2
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INVESTMENT INCOME 23,516 23,516 23,516


TY 2023 OtherProfessionalFeesSchedule
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INVESTMENT ADVISORY FEES 92,806 92,806   0
OTHER PROFESSIONAL FEES 51,267 0   0


TY 2023 TaxesSchedule
Name:
OPPORTUNITY FOUNDATION
EIN:
38-7132674
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 29,099 0   29,099
FEDERAL EXCISE TAX 16,798 0   0