2026-05-14T09:17:02-05:00 2025-06-30 351438231 MCMAHON & ASSOCIATES CPAS PC 10010 CALUMET AVE MUNSTER IN 46321 990 2024-07-01 351136833 OPPORTUNITY ENTERPRISES INC OPPO 2194649621 2801 EVANS AVE VALPARAISO IN 46383 MARK FISHER CFO 2194649621 2026-05-12 1 1 MARISA M SMOLJAN CPA P01246233 2199243450 2026-05-12 2024 2025-03-06 01:10:19Z NEIL SAMAHON 2801 EVANS AVE VALPARAISO IN 46383 24847745 0 X OPPNET.ORG X 1967 IN THE MISSION OF OPPORTUNITY ENTERPRISES IS TO CREATE INCLUSIVE AND EQUITABLE OPPORTUNITES FOR PEOPLE OF ALL ABILITIES. THE AGENCY PROVIDES VOCATIONAL TRAINING, DAY SERVICES, TRANSPORTATION, AND RESIDENTIAL SERVICES TO CLIENTS IN PORTER COUNTY, INDIANA. 14 14 531 412 0 0 5067702 4338754 18942601 19387198 253000 34056 68581 667121 24331884 24427129 0 0 0 0 18188277 18501735 0 0 509501 6065390 6540219 24253667 25041954 78217 -614825 21260437 20605028 3744180 3691151 17516257 16913877 X THE MISSION OF OPPORTUNITY ENTERPRISES IS TO CREATE INCLUSIVE AND EQUITABLE OPPORTUNITES FOR PEOPLE OF ALL ABILITIES. THE AGENCY PROVIDES VOCATIONAL TRAINING, DAY SERVICES, TRANSPORTATION, AND RESIDENTIAL SERVICES TO CLIENTS IN PORTER COUNTY, INDIANA. 0 0 12308153 11995869 OPPORTUNITY ENTERPRISES, INC. PROVIDES A VARIETY OF SERVICES TO INDIVIDUALS IN THEIR RESIDENCE. THE AGENCY CURRENTLY OPERATES SIX GROUP HOMES DEDICATED TO SERVING INDIVIDUALS WITH A RANGE OF MILD TO SEVERE AND PROFOUND DEVELOPMENTAL DISABILITIES. THE HOMES PROVIDE A NATURAL, NON CLINICAL SETTING TO FOSTER A SENSE OF FAMILIAL COMFORT AND STABILITY FOR OUR RESIDENTS. FIVE GROUP HOMES CURRENTLY SUPPORT SIX RESIDENTS AND ONE GROUP HOME SUPPORTS EIGHT RESIDENTS, TO OPTIMIZE OPPORTUNITIES FOR INDIVIDUAL AND GROUP TRAINING IN AREAS OF DAILY LIVING, LEISURE SKILLS, AND COMMUNITY INTEGRATION, AND ALSO SUPPORTS INDIVIDUALS IN GROUP HOMES WITH ADDITIONAL MEDICAL AND NUTRITIONAL SUPPORT. IN ADDITION, THE AGENCY ALSO HAS A SUPPORTED LIVING PROGRAM, WHICH PROVIDES SUPPORT TO ADULTS WITH DISABILITIES WHO WANT TO LIVE IN THEIR OWN APARTMENT OR HOME. PARTICIPANTS RECEIVE SUPPORT ON AN ASNEEDED BASIS THROUGH INDIVIDUALIZED PROGRAMS DEVELOPED AND IMPLEMENTED TO SPECIFIC NEEDS. FINALLY, THE AGENCY PROVIDES RESPITE SERVICES, WHICH ARE DESIGNATED BY THE STATE TO BE "RELIEF OF THE PRIMARY CAREGIVER". 4161808 4056214 OPPORTUNITY ENTERPRISES, INC. PROVIDES MANY JOB PLACEMENT OPTIONS FOR THEIR CLIENTS, BOTH WITHIN THE FACILITY AND WITHIN THE COMMUNITY. JOBSOURCE SPECIALIZES IN HELPING INDIVIDUALS WITH DISABILITIES FIND AND KEEP MEANINGFUL EMPLOYMENT. CLEAN TEAM AND SECURE SHRED ARE DIVISIONS OF OPPORTUNITY ENTERPRISES WHICH PROVIDE SERVICES FOR BUSINESSES WHILE ALSO PROVIDING MEANINGFUL WORK FOR CHALLENGED INDIVIDUALS. AT THE DO GOODIES MARKET, OPPORTUNITY ENTERPRISES STRIVES TO HELP INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES REACH THEIR FULLEST POTENTIAL BY TEACHING FOOD PRODUCTION AND CUSTOMER SERVICE SKILLS. 2507793 2444165 OPPORTUNITY ENTERPRISES, INC. OFFERS VARIOUS DAY SERVICE OPTIONS FOR CONSUMERS INTERESTED IN A STRUCTURED AND MEANINGFUL DAY. THE AGENCY OFFERS SEVERAL CURRICULUM BASED DAY HABILITATION PROGRAMS. AT THE AGENCY'S LAKESIDE FACILITY, THE RENEWED HORIZONS PROGRAM SERVICES THE AGING POPULATION. ALSO LOCATED AT THE AGENCY'S LAKESIDE FACILITY, ENRICHING POSSIBILITIES IS A PROGRAM DESIGNED TO FIT THE NEEDS OF INDIVIDUALS WITH MULTIPLE OR SEVERE DISABILITIES IN A GOAL ORIENTED ENVIRONMENT. DAILY LIVING SKILLS OFFERS A VARIETY OF OPPORTUNITIES TO LEARN VARIOUS DAILY LIFE SKILLS FOR INDIVIDUALS WITH MULTIPLE OR SEVERE DISABILITIES. 798117 777867 OPPORTUNITY ENTERPRISES, INC. PROVIDES CONVENIENT AND ACCESSIBLE TRANSPORTATION SERVICES TO RESIDENTS OF PORTER COUNTY AND SELECT AREAS OF NEIGHBORING COUNTIES. 76440 74501 WITHIN DAY PROGRAMMING, OPPORTUNITY ENTERPRISES, INC. PROVIDES A VARIETY OF CURRICULUM WHICH PROVIDE CONSUMERS WITH CREATED AND POSITIVE OUTLETS FOR THEIR INTERESTS AND TALENTS. SOME PROGRAMS INCLUDE ASSISTIVE TECHNOLOGY AND ART ENRICHMENT. ADDITIONALLY, OPPORTUNITY ENTERPRISES, INC. PROVIDES COMMUNITY INTEGRATION FOR OUR CLIENTS TO PARTICIPATE IN COMMUNITY OFFERINGS. 39586 430202 OPPORTUNITY ENTERPRISES, INC. PROVIDES A VARIETY OF OTHER SERVICES TO CLIENTS THROUGHOUT NORTHWEST INDIANA. 914143 1282570 19891897 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 52 0 1 531 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X MARK FISHER 2194649621 2801 EVANS AVE VALPARAISO IN 46383 CATHIE DULL MEMBER 1.00 X 0 0 0 ERIN HAWKINS MEMBER 1.00 X 0 0 0 BRAD MISTINA MEMBER 1.00 X 0 0 0 GEORGE PATI MEMBER 1.00 X 0 0 0 DANA RIFAI MEMBER 1.00 X 0 0 0 PHILIP SIMON MEMBER 1.00 X 0 0 0 STEPHANIE SWEARINGTON MEMBER 1.00 X 0 0 0 ANN MARIE WOOLWINE MEMBER 1.00 X 0 0 0 ISAAC ZECKEL MEMBER 1.00 X 0 0 0 BETH CASBON CHAIR 1.00 X 0 0 0 DENISE CONLON VICE CHAIR 1.00 X 0 0 0 PATRICK LYP SECRETARY 1.00 X 0 0 0 SHANNON LEE TREASURER 1.00 X 0 0 0 RICK AMRHEIN DIRECTOR EMERITUS 1.00 X 0 0 0 NEIL SAMAHON CEO 40.00 X 205428 0 0 MARK FISHER CFO 40.00 X 109413 0 0 DEBORAH CUMMINS SUPPORTED LIVING 80.00 X 106355 0 0 VALERIE THILL CPO 40.00 X 109568 0 0 ANGELA HARRIS SUPPORTED LIVING 80.00 X 102890 0 0 STEPHANIE ANDERSON CHRO 40.00 X 102897 0 0 KACIE ENSIGN CSO 40.00 X 102853 0 0 839404 0 0 7 0 1 0 0 88833 1404162 2845759 76646 4338754 RESIDENTIAL SERVICES 623990 11995869 11995869 EMPLOYMENT SERVICES 624100 4056214 4056214 DAY SERVICES 624100 2444165 2444165 TRANSPORTATION SERVICES 485000 777867 777867 ENRICHMENT SERVICES 624100 74501 74501 38582 38582 19387198 34056 34056 153485 0 153485 153485 153485 542497 88833 266996 275501 275501 348698 153620 195078 195078 MISC INCOME 900099 43057 43057 43057 24427129 19778818 0 309557 940330 413024 527306 14075042 12138771 1569294 366977 266438 222723 37203 6512 2108489 1762548 294409 51532 1111436 929082 155190 27164 504233 264287 227172 12774 131401 83604 25488 22309 44956 39272 3355 2329 1227255 666774 560456 25 70973 29173 34118 7682 73541 73541 829845 356936 471715 1194 PASS THRU EXPENSES 1355269 1355269 0 0 VEHICLE OPERATIONS 844641 798734 45379 528 SUPPLIES 707044 629382 73406 4256 OTHER 583651 95733 481699 6219 167410 106585 60825 25041954 19891897 4640556 509501 2149395 2304937 375105 391438 515355 361156 2066469 2053385 79653 73087 460360 432301 25522981 13639544 12472987 11883437 3141113 3105287 21260437 20605028 1792047 1804536 155986 352658 1295527 1183892 500620 350065 3744180 3691151 X 16696196 16222454 820061 691423 17516257 16913877 21260437 20605028 -614825 12445 0 X X 0 1 X 1 0 X 4671239 5170919 10029724 5067702 4804605 29744189 4671239 5170919 10029724 5067702 4804605 29744189 29744189 149875 141990 397171 191426 34056 914518 113021 34967 74392 103443 43057 368880 31027587 0.95860 0.85580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 2686 2686 0 SCHEDULE C, PART IV, ADDITIONAL INFORMATION THE AGENCY IS A MEMBER OF INARF, INC., A TRADE ASSOCIATION. THIS AMOUNT RESPRESENTS THE LOBBYING PORTION OF THE MEMBERSHIP DUES. 2634029 4650 272521 -155978 3067178 2435911 44000 303410 -149292 2932613 2313516 30000 208640 -116245 2668401 2845940 12389 -330870 -213943 2741402 2054819 29010 762111 2845940 0.74900 0.25100 1 0 1111410 1111410 19640026 9703825 9936201 799714 554433 245281 2132509 1682548 449961 1839322 1698738 140584 11883437 FUNDS HELD BY COMMUNITY FOUNDATION 2755222 OPERATING LEASE ROU ASSET 350065 3105287 OPERATING LEASE LIABILITY - LONG TERM 201448 OPERATING LEASE LIABILITY - SHORT TERM 148617 350065 X 24783544 12445 343970 356415 24427129 0 24427129 25385924 343970 343970 25041954 0 25041954 PART X, LINE 2: THE ORGANIZATION IS AN INDIANA NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. THE ORGANIZATION BELIEVES THAT ALL INCOME TAX POSITIONS ARE REASONABLE AND THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL NOT SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE REPORTING DATE. AS A NON-PROFIT ORGANIZATION, THE ENTITY IS EXEMPT FROM INCOME TAXES EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS INCOME. AT JUNE 30, 2025 AND 2024, THE ORGANIZATION DID NOT HAVE A TAX LIABILITY ON UNRELATED BUSINESS ACTIVITY. THE ORGANIZATION DID NOT RECOGNIZE ANY INCOME TAX INTEREST OR PENALTIES IN 2025. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS FOR YEARS PRIOR TO 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD (RETAIL SALES) 153,620. FUNDRAISING - DIRECT EXPENSES 190,350. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD (RETAIL SALES) 153,620. FUNDRAISING - DIRECT EXPENSES 190,350. GALA 522399 88833 433566 76646 92913 44711 CELEBRATION OF ACHIEVEMENT 65811 0 65811 6912 20621 1 43120 0 43120 22314 2879 631330 88833 542497 76646 122139 68211 266996 275501 X X X X 0 0 0 0 0 0 0 0 0 NEIL SAMAHON CEO 205428 0 0 0 0 0 0 0 0 0 205428 0 0 0 X AUCTION ITEMS 90 76646 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY IS REVIEWED IN DEPTH BY THE CFO AND THE BOARD FINANCE COMMITTEE. ONCE IT IS APPROVED AT THAT LEVEL IT IS TAKEN TO THE FULL BOARD FOR A VOTE. ALL BOARD MEMBERS HAVE A CHANCE TO REVIEW AND COMMENT ON THE FORM 990 PRIOR TO VOTING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD MEMBERS ARE REQUIRED TO SIGN AND DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. THE FORMS ARE REVIEWED BY THE CEO AND CFO, AND ANNUAL COMPLIANCE IS MONITORED BY THE EXECUTIVE ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15 THE CEO SALARY IS DETERMINED BY AND APPROVED BY THE BOARD OF DIRECTORS. THE CFO AND OTHER KEY EMPLOYEES SALARIES ARE DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS POSTED ON GUIDESTAR. AS NOTED ON THE AGENCY'S WEBSITE, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGE HAS BEEN MADE.