Nonprofit · EIN 81-1454455
OPAL FOUNDATION
Tax-exempt · BEAVERTON, OR 97005
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $67,813 | $10,340 | $57,473 | $60,250 | $105,530 | -$45,280 |
| December 31, 2023 | 990-EZ | $6,678 | $18,844 | -$12,166 | $22,878 | $120,557 | -$97,679 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $67,813
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $850
- Other expenses
- $9,490
Balance sheet and other
- Total assets, start of year
- $22,638
- Total assets, end of year
- $60,250
- Total liabilities, end of year
- $105,530
- Net assets, end of year
- -$45,280
- Cash, savings and investments
- $13,168
- Gross receipts
- $67,813
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARRELL MCSMITH | PRESIDENT | 5 | $0 |
| JEFF GILLIS | VICE PRESIDENT | 1 | $0 |
| MAKENZI MCSMITH | SECRETARYTREASURER | 1 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARRELL MCSMITH | PRESIDENT | 5 | $0 |
| JEFF GILLIS | VICE PRESIDENT | 1 | $0 |
| MAKENZI MCSMITH | SECRETARYTREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 10140 SW ALLEN BLVD STE A, BEAVERTON, OR 97005-4151
- In care of
- % DARRELL MCSMITH
- Signed the 990-EZ
- DARRELL MCSMITH, PRESIDENT
- Phone
- (503) 626-0669
- Return prepared by
- BRUCE R TABOR CPA PC
Mission
SUPPORT RECREATIONAL ENTITIES AT PARKS
Program accomplishments
- OUR MISSION IS TO SUPPORT RECREATIONAL ENTITIES, SUCH AS THE US ARMY CORPS OF ENGINEERS, STATE AND COUNTY PARKS AND PRIVATE RECREATION SITES, TO ENSURE THAT PARKS/CAMPGROUNDS STAY
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-1454455
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $60,250
- Income (IRS master file)
- $67,813
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $67,813 | $10,340 | $60,250 | XML |
| 990-EZ | December 2023 | $6,678 | $18,844 | $22,878 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-1454455).
Questions about OPAL FOUNDATION
- What is the EIN of OPAL FOUNDATION?
- The employer identification number (EIN) of OPAL FOUNDATION is 81-1454455.
- Is OPAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to OPAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPAL FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OPAL FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of OPAL FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does OPAL FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $67,813, expenses of $10,340 and total assets of $60,250 at year end.
Other nonprofits in BEAVERTON
- OREGON GYMNASTICS ACADEMY EIN 93-0766087 · last filed 990 for 2025
- WESTSIDE METROS SOCCER CLUB EIN 93-1134582 · last filed 990 for 2024
- PORTLAND BASKETBALL OFFICIALS ASSOCIATION EIN 93-0819844 · last filed 990 for 2025
- EVERGREEN CURLING CLUB EIN 65-1209796 · last filed 990 for 2025
- PORTLAND YOUTH SOCCER ASSOCIATION EIN 93-1175944 · last filed 990 for 2025
- OREGON HOCKEY OFFICIALS ASSOCIATION INC EIN 46-4103610 · last filed 990 for 2024
- OREGON BLAZE FASTPITCH EIN 93-1329229 · last filed 990 for 2025
- OREGON ROWING UNLIMITED-PDX EIN 47-5231938 · last filed 990 for 2025
All nonprofits in BEAVERTON · Oregon · Recreation and sports