CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.

According to the Opportunity International consolidated audit of December 31, 2014 (Note 2(b)), Opportunity received in-kind contributions valued at approximately $3.6 million in 2014.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "About CharityWatch" from the navigation bar and then clicking on "Criteria & Methodology".]
According to the Opportunity International consolidated audit of December 31, 2014 (Note 16, Related-Party Transactions):

"Included in program services... are grant expenses of $13,685,177 and $12,174,938 in 2014 and 2013, respectively, which relate to disbursements made by Opportunity to its affiliated member organizations."

"Notes payable totaling $1,478,056 and $750,000 as of December 31, 2014 and 2013, respectively, were due to board members of Opportunity..."

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