U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-KSB

[X] Annual report under Section 13 or 15(d) of the Securities Exchange Act of
1934 for the fiscal year ended December 31, 2003. [ ] Transition Report Under
Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition
period from
         ______________ to ______________.

Commission file number: 000-32845
                        ----------

                              Opus Communities Inc.
                 -----------------------------------------------
                 (Name of Small Business Issuer in Its Charter)

           Texas                                        75-2668876
 ------------------------------          --------------------------------------
(State or Other Jurisdiction of          (I.R.S. Employer Identification Number
Incorporation or Organization)

          811 S. Central Expressway, Suite 210, Richardson, Texas 75080
         ---------------------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)

                                 (972) 364-8282
               -------------------------------------------------
                (Issuer's Telephone Number, Including Area Code)

Securities registered under Section 12(g) of the Exchange Act:

                               Title of Each Class
                         -------------------------------
                         Common Stock ($0.001 Par Value)

         Check whether the issuer: (1) filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such
shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.

                                 Yes [ ] No [X]

         Check if there is no disclosure of delinquent filers in response to
Item 405 of Regulation S-B not contained in this form, and no disclosure will be
contained, to the best of registrant's knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-KSB
or any amendment to this Form 10-KSB [ X].

         The issuer's revenues for the year ended December 31, 2003, were $0.

         The aggregate market value of the registrant's voting and non-voting
common equity held by non-affiliates was approximately $0 as our common equity
was not trading on the last business day of the registrant's most recently
completed second fiscal quarter. On November 19, 2004, the number of shares
outstanding of the registrant's common stock, $0.001 par value, was 63,880,000.

<PAGE>



                                TABLE OF CONTENTS


PART I.........................................................................3
         ITEM 1.  Description Of Business......................................3
         ITEM 2.  Description Of Property......................................4
         ITEM 3.  Legal Proceedings............................................4
         ITEM 4.  Submission Of Matters To A Vote Of Security Holders..........7
PART II........................................................................4
         ITEM 5.  Market For Common Equity And Related Stockholder Matters.....4
         ITEM 6.  Management's Discussion And Analysis Or Plan Of Operation....5
         ITEM 7.  Financial Statements.........................................8
         ITEM 8.  Changes In And Disagreements With Accountants On Accounting
                  And Financial Disclosure.....................................9
         ITEM 8A. Controls And Procedures......................................9

PART III.......................................................................9
         ITEM 9.  Directors And Executive Officers.............................9
         ITEM 10. Executive Compensation......................................10
         ITEM 11. Security Of Certain Beneficial Owners And Management And
                  Related Stockholder Matters.................................11
         ITEM 12. Certain Relationships And Related Transactions..............12
         ITEM 13. Exhibits And Reports On Form 8-K............................12
         ITEM 14. Principal Accountant Fees and Services......................12

INDEX TO EXHIBITS.............................................................27
CERTIFICATIONS................................................................28

                                       2
<PAGE>



                                     PART I
Forward-looking Information

      This information  statement contains  forward-looking  statements.  For
this purpose, any statements contained herein that are not statements of
historical fact may be deemed to be  forward-looking  statements.  These
statements relate to future events or to our future  financial  performance. In
some cases,  you can identify  forward-looking  statements by terminology  such
as "may," "should," "expects," "plans," "anticipates,"  "believes,"
"estimates,"  "predicts,"  "potential," or "continue" or the negative of such
terms or other  comparable  terminology.  These  statements  are only
predications.  Actual events or results do differ  materially  from those
indicated by such forward-looking statements.

      Although the Company believes that the expectations reflected in the
forward-looking statements are reasonable, it cannot guarantee future results,
levels of activity, performance, or achievements. Moreover, the Company does not
assume responsibility for the accuracy and completeness of such forward-looking
statements. The Company is under no duty to update any of the forward-looking
statements after the date of this information statement to conform such
statements to actual results. The foregoing management's discussion and analysis
should be read in conjunction with the Company's financial statements and the
notes herein.

ITEM 1.  DESCRIPTION OF BUSINESS

      As used herein, the term "Company" refers to Opus Communities, Inc., a
Texas corporation, unless the context indicates otherwise. The Company, formerly
known as Cobra Financial Services, Inc. ("Cobra"), was incorporated on September
16, 1996 for the purpose of investing in agricultural land and projects.
Although the Company's operations have historically consisted of providing
investments in the agricultural industry, including our attempt to export meat
products, the Company closed its agricultural operations due to continued losses
in 2003. The winding down of these operations was facilitated by the Company's
December 2002 sale of farm equipment to our major shareholder in exchange for
his discharge of our indebtedness to him of approximately $36,400. This sale and
discharge of indebtedness occurred in conjunction with the termination of our
farm lease. To reflect the change in operations the Company's name was changed
to Opus Communities, Inc. on August 27, 2004.

      The Company's business in 2003 consisted of searching for viable business
operations to acquire or merge with in our attempt to achieve profitability.

      At present, we have no employees and our affairs are handled by our
officers.

ITEM 2.  DESCRIPTION OF PROPERTY

      Our headquarters are located at 811 S. Central Expressway, Suite 210,
Richardson, Texas 75080. We believe that our facilities are adequate for our
needs and that additional suitable space will be available on acceptable terms
as required. We do not own any real estate.

                                       3
<PAGE>

ITEM 3.  LEGAL PROCEEDINGS

      There are no legal actions pending against us nor are any legal actions
contemplated by us at this time.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

      There were no matters submitted to a vote of the Company's security
holders during the fourth quarter of 2003.

                                     PART II

ITEM 5.  MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

      The Company's Common Stock is traded on the NASD's Pink Sheets under
the symbol "OPUC". Because no meaningful trading market for the Company's common
stock occurred until 2004, the table below sets forth the high and low sales
prices for the Company's common stock for only the third quarter of 2004 and for
the interim period thereafter. The quotations below reflect inter-dealer prices,
without retail markup, markdown or commission and may not represent actual
transactions. All figures reflect a six-for-one (6-for-1) forward stock split
which became effective on August 19, 2004.

         Year     Quarter  High     Low
         2004     Third *  $1.20    $1.05
                  Fourth   $1.25    $1.00

     *Note that trading in our common stock on the Pink Sheets did not begin
until approximately September 8, 2004.

Shareholders

      The Company is authorized to issue One Hundred Thousand (100,000,000)
shares of Common Stock and Twenty Million (20,000,000) shares of preferred stock
("Preferred Stock"). As of November 19, 2004, there were approximately 27
shareholders of record holding a total of 63,880,000 shares of Common Stock.

Dividends on the Common Stock

      The Company has not declared a cash dividend on its Common Stock in the
last two fiscal years and the Company does not anticipate the payment of future
dividends. The Company may not pay dividends on its Common Stock without first
paying dividends on its Preferred Stock. There are no other restrictions that
currently limit the Company's ability to pay dividends on its Common Stock other
than those generally imposed by applicable state law.


                                       4
<PAGE>

Recent Sales of Unregistered Securities

      In July 2000, we issued 250,000 shares of common stock in a private
offering that was offered without registration under the Securities Act of 1933
(the "Act"). The total amount raised was $25,000. All of the shares were issued
pursuant to exemptions from registration under Sections 3(b) and 4(2) of the Act
and Regulation D.

Securities authorized for issuance under equity compensation plans.
<TABLE>
<CAPTION>
           <S>                      <C>                    <C>                        <C>
---------------------------- --------------------- -------------------- -------------------------------
       Plan Category              Number of         Weighted-average         Number of securities
                               securities to be         price of           remaining available for
                                 issued upon           outstanding       future issuance under equity
                                 exercise of        options, warrants   compensation plans (excluding
                                 outstanding           and rights          securities reflected in
                              options, warrants            (b)                   column (a))
                                  and rights                                         (c)
                                     (a)
---------------------------- --------------------- -------------------- -------------------------------
Equity compensation plans             0                     0                         0
approved by security
holders
---------------------------- --------------------- -------------------- -------------------------------
Equity compensation plans             0                     0                         0
not approved by security
holders
---------------------------- --------------------- -------------------- -------------------------------
Total                                 0                     0                         0
---------------------------- --------------------- -------------------- -------------------------------
</TABLE>

ITEM 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

Forward-looking Information

      This information statement contains forward-looking statements. For
this purpose, any statements contained herein that are not statements of
historical fact may be deemed to be forward-looking statements. These statements
relate to future events or to our future financial performance. In some cases,
you can identify forward-looking statements by terminology such as "may,"
"should," "expects," "plans," "anticipates," "believes," "estimates,"
"predicts," "potential" or "continue" or the negative of such terms or other
comparable terminology. These statements are only predictions. Actual events or
results may differ materially. There are a number of factors that could cause
our actual results to differ materially from those indicated by such
forward-looking statements.

      Although the Company believes that the expectations reflected in the
forward-looking statements are reasonable, it cannot guarantee future results,
levels of activity, performance, or achievements. Moreover, it does not assume
responsibility for the accuracy and completeness of such forward-looking

                                       5
<PAGE>


statements. The Company is under no duty to update any of the forward-looking
statements after the date of this information statement to conform such
statements to actual results. The foregoing management's discussion and analysis
should be read in conjunction with the Company's financial statements and the
notes herein.

Plan of operation

      Our business plan is to seek to acquire or merge with potential businesses
that may, in the opinion of management, warrant our involvement. Management's
discretion is unrestricted, and we may participate in any business whatsoever
that may in the opinion of management meet the business objectives discussed
herein. We may investigate businesses of any kind or nature, including those in
finance, technology, manufacturing, service, research and development,
communications, insurance, brokerage and transportation. Management may also
seek to become involved with other development stage companies or companies that
could be categorized as financially troubled. We may effect a business
combination with another business outside the United States. We have not limited
the scope of our search to a particular region or country. Accordingly, to the
extent that the acquired business may be located or operate in a foreign
jurisdiction, our operations may be adversely affected to the extent of the
existence of unstable economic, social and/or political conditions in such
foreign regions and countries. We may not be capable of reviewing the potential
operational risks surrounding foreign businesses.

      Other than general corporate activities, including the negotiation and
consummation of a business combination, we will not engage in any substantive
commercial business until such time as we have effected a business combination.

Results of operations

      The following discussion should be read in conjunction with the audited
financial statements and notes thereto included in the Company's annual report
on Form 10-KSB for the fiscal year ended December 31, 2002; and should further
be read in conjunction with the financial statements included in this report.
Comparisons made between reporting periods herein are for the year ended
December 31, 2003 as compared to the year ended December 31, 2002.

Year Ended December 31, 2003 Compared To Year Ended December 31, 2002

      Revenues for the fiscal year ended December 31, 2003 and for the same
period in 2002 was $0. The operating loss decreased to $1,267 as compared to
$38,766 in 2002 as a result in a decrease of Professional Fees from $2,105 for
the year ended December 2002, to $0 for 2003 and a decrease in consulting
expenses from $1,200 for the year-end December 31, 2002 to $0 in 2003. The
operating loss is also attributable to a decrease in Depreciation Expenses of
$0 for the year ended December 31, 2003 as compared to $10,759 for 2002.

     ------------------------------------------------ ------------ -------------
     Expenses                                             2003          2002
     ------------------------------------------------ ------------ -------------
     Consulting Expenses                              $        0        $1,200
     ------------------------------------------------ ------------ -------------
     Officer Salary and Expenses                               0             0
     ------------------------------------------------ ------------ -------------
     Professional Fees                                         0         2,105
     ------------------------------------------------ ------------ -------------
     Lease                                                     0        22,000
     ------------------------------------------------ ------------ -------------
     Vehicle                                                   0         1,185
     ------------------------------------------------ ------------ -------------
     Depreciation                                              0        10,759
     ------------------------------------------------ ------------ -------------
     Other                                                 1,267         1,517
     ------------------------------------------------ ------------ -------------

                                       6
<PAGE>

Liquidity and capital resources

Year Ended December 31, 2003 Compared to Year Ended December 31, 2002.

      As of December 31, 2003, our net cash used in operating activities was
$1,267, compared to $6,001 for the same period in 2002. Net cash used in
investing activities as of December 31, 2003 and the same period in 2002 was $0.
Net cash provided from financing activities decreased to $1,000 for the year
ended December 31, 2003 from $6,200 for the same period in 2002.

Going Concern

      The Company has relied upon its Chief Executive Officer, Carlton
Fleming, for its capital requirements and liquidity. The Company will continue
to seek alternate sources of financing to allow the Company to acquire other
operating entities which may improve the Company's weak liquidity and capital
resources. Additionally, the Company may continue to use its equity and
resources of its president to finance operations. However, no assurances can be
provided that the Company will be successful in acquiring assets, whether
revenue-producing or otherwise, or that Mr. Fleming will continue to assist in
financing the Company's operations.

ITEM 7.           FINANCIAL STATEMENTS

         The Company's financial statements for the fiscal year ended December
31, 2003 are attached hereto beginning on page F-1.


                                       7
<PAGE>


             Report of Independent Registered Public Accounting Firm



Board of Directors
OPUS Communities Inc.

I have audited the accompanying balance sheet of OPUS Communities, Inc.
("Company"), formerly Cobra Financial Services Inc. as of December 31, 2003 and
the related statement of operations, statement of stockholders' equity, and the
statement of cash flows for the twelve month period ended December 31, 2003 and
2002 These financial statements are the responsibility of the Company's
management. My responsibility is to express an opinion on these statements based
on my audit.

I conducted our audits in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that I plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. I believe that my audit provides a reasonable
basis for my opinion.

In my opinion, the financial statements referred to above present fairly, in all
material respects, the financial position of the Company as of December 31, 2003
and the results of its operations and its cash flows for the twelve month period
ended December 31, 2003 and 2002 in conformity with accounting principles
generally accepted in the United States.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. The Company has suffered recurring
losses from operations and negative working capital that raise substantial doubt
about its ability to continue as a going concern. This is further explained in
the notes to financial statements. The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.



/s/ Clyde Bailey
--------------------
Clyde Bailey P.C.
San Antonio, Texas
December 2, 2004

                                      F-1
<PAGE>




                              OPUS COMMUNITIES INC.
                    (formerly Cobra Financial Services Inc.)
                                  Balance Sheet
                             As of December 31, 2003
<TABLE>
<CAPTION>
<S>                                                     <C>                     <C>

                                   A S S E T S
Current Assets
----------------
        Cash                                       $                 -
                                                   ---------------------

              Total Current Assets                                                         -
                                                                         ---------------------


        Total Assets                                                     $                 -
                                                                         =====================

                              L I A B I L I T I E S
Current Liabilities
--------------------
Officer Advances                                    $            1,000

          Total Current Liabilities                                                    1,000
                                                                         ---------------------
          Total Liabilities                                              $             1,000

Commitments and Contingencies                                                              -


                      S T O C K H O L D E R S ' E Q U I T Y
Preferred Stock
20,000,000 authorized shares, par value
$.001 no shares issued and outstanding
Common Stock                                                                          15,630
100,000,000 authorized shares, par value $.001
15,630,000 shares issued and outstanding
Additional Paid-in-Capital                                                            14,330
Retained Earnings                                                                    (30,960)
                                                                           ---------------------
           Total Stockholders' Equity (Deficit)                                       (1,000)
                                                                           ---------------------

           Total Liabilities and Stockholders' Equity                       $              -
                                                                           =====================

</TABLE>


     The accompanying notes are integral part of these Financial Statements.
                                      F-2
<PAGE>




                              OPUS COMMUNITIES INC.
                    (formerly Cobra Financial Services Inc.)
                             Statement of Operations
                                        ----------------------------------------
                                                   For the Years Ended
                                                       December 31
                                        ----------------------------------------
                                                2003                  2002
                                        ------------------   -------------------
Revenues:
----------
Revenues                                                -                     -
                                         -----------------   -------------------
             Total Revenues                 $           -       $             -

Expenses:
----------
Consulting Expenses                                     -                 1,200
Officer Salary and Expenses                             -                     -
Professional Fees                                       -                 2,105
Lease Expense                                           -                22,000
Vehicle Expenses                                        -                 1,185
Depreciation Expense                                    -                10,759
Other Expenses                                      1,267                 1,517
                                         ------------------   ------------------
             Total Expenses                         1,267                38,766

Net Loss from Operations                    $      (1,267)      $       (38,766)

Other Expenses:
----------------
Loss on Lease Abandonment                   $           -       $       (26,589)
Loss on Equipment Sale                                  -               (20,586)
                                         ------------------   ------------------
Total Other Expense                         $           -       $       (47,175)

Provision for Income Taxes:
Income Tax Benefit (Expense)                            -                     -
                                          ------------------   -----------------
                Net Loss                    $       (1,267)     $       (85,941)
                                           ==================  =================

Basic and Diluted Earnings Per Common Share $        (0.00)     $         (0.01)
                                           ------------------   ----------------

Weighted Average number of Common Shares        15,630,000           15,630,000
used in per share calculations             ==================   ================

     The accompanying notes are integral part of these Financial Statements.

                                      F-3
<PAGE>







                              OPUS COMMUNITIES INC.
                    (formerly Cobra Financial Services Inc.)
                        Statement of Stockholders' Equity


<TABLE>
<CAPTION>

<S>                                      <C>                    <C>            <C>                <C>            <C>



                                                           $0.001            Paid-In          Retained       Stockholders'
                                         Shares          Par Value           Capital          Earnings           Equity
                                    ----------------- -----------------  ----------------  ---------------  -----------------
   Balance January 1, 2002                15,630,000           $15,630           $14,330         $56,248            $86,208
                                    ================= =================  ================  ===============  =================
   Net Loss                                                                                      (85,941)           (85,941)
                                    ----------------- -----------------  ----------------  ---------------  -----------------
   Balance December 31, 2002              15,630,000           $15,630           $14,330         (29,693)              $267
                                    ================= =================  ================  ===============  =================
   Net Loss                                                                                       (1,267)            (1,267)
                                    ----------------- -----------------  ----------------  ---------------  -----------------
   Balance December 31, 2003              15,630,000           $15,630           $14,330         (30,960)           $(1,000)
                                    ================= =================  ================  ===============  =================
</TABLE>

     The accompanying notes are integral part of these Financial Statements.
                                      F-4
<PAGE>



                              OPUS COMMUNITIES INC.
                    (formerly Cobra Financial Services Inc.)
                             Statement of Cash Flows

<TABLE>
<CAPTION>
<S>                                                       <C>              <C>

                                                 ------------------------------------------------
                                                                For the Year Ended
                                                                    December 31
                                                 ------------------------------------------------
                                                           2003                     2002
                                                 ---------------------   ------------------------

Cash Flows from Operating Activities:
-------------------------------------
Net Loss                                          $           (1,267)    $              (85,941)
Loss on Lease Abandonment                                          -                  26,589.00
Loss on Equipment Sale                                             -                  20,586.00

Changes in operating assets and liabilities:
Depreciation                                                       -                     10,759
Other Liabilities                                                  -                     22,006
                                                 ---------------------   ------------------------

Net Cash Used in Operating Activities             $           (1,267)    $               (6,001)

Cash Flows from Investing Activities:
--------------------------------------
Fixed Assets                                                       -                          -
                                                 ---------------------   ------------------------

Net Cash Used in Investing Activities             $                -     $                    -
                                                 ---------------------   ------------------------
Cash Flows from Financing Activities:
--------------------------------------
Note Payable - Related Party                                   1,000                      6,200
                                                 ---------------------   ------------------------

Net Cash Provided from Financing Activities       $            1,000     $                6,200
                                                 ---------------------   ------------------------
Net Increase (Decrease) in Cash                   $             (267)    $                  199

Cash Balance, Begin Period                                       267                         68
                                                 ---------------------   ------------------------
Cash Balance, End Period                          $                -     $                  267
                                                 =====================   ========================
Supplemental Disclosures:
Cash Paid for interest                                             -                          -
Cash Paid for income taxes                                         -                          -

</TABLE>

     0The accompanying notes are integral part of these Financial Statements.

                                      F-5
<PAGE>



                             OPUS Communities, Inc.
                    (formerly Cobra Financial Services Inc.)
                          Notes to Financial Statements

Note 1  - Summary of Significant Accounting Policies
----------------------------------------------------

Organization

OPUS Communities Inc. ("the Company") was originally incorporated under the laws
of the State of Texas on September 16, 1996 as Cobra Financial Services Inc. for
the purpose to promote and carry on any lawful business for which a corporation
may be incorporated under the laws of the State of Texas. The Company has a
total of 100,000,000 authorized shares with a par value of $.001 per share and
with 15,630,000 shares issued and outstanding as of December 31, 2002. On May
10, 2000, an amendment to the Articles of Incorporation was filed with the Texas
Secretary of State to increase the authorized common share to 100,000,000,
authorized 20,000,000 in preferred stock, and change the par value to $.001 for
both classes of stock. On August 19, 2004, an amendment and restated articles of
incorporation was filed with the Secretary of State of Texas to change the name
from Cobra Financial Services Inc. to OPUS Communities Inc. Prior to 1999, the
Company was involved in limited business consulting.

Revenue

Revenue consists of general business consulting fees relating to services
performed by the Company. The Company records revenue when the service is
completed based on the accrual method of accounting. In 2003, the Company did
not have any revenue and was inactive.

Federal Income Tax

The Company has adopted the provisions of Financial Accounting Standards Board
Statement No. 109, Accounting for Income Taxes. The Company accounts for income
taxes pursuant to the provisions of the Financial Accounting Standards Board
Statement No. 109, "Accounting for Income Taxes", which requires an asset and
liability approach to calculating deferred income taxes. The asset and liability
approach requires the recognition of deferred tax liabilities and assets for the
expected future tax consequences of temporary differences between the carrying
amounts and the tax basis of assets and liabilities.

Use of Estimates

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure on
contingent assets and liabilities at the date of the financial statements, and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.

Accounting Method

The Company's financial statements are prepared using the accrual method of
accounting. Revenues are recognized when earned and expenses when incurred.
Fixed assets are stated at cost. Depreciation and amortization using the
straight-line method for financial reporting purposes and accelerated methods
for income tax purposes.

                                      F-6
<PAGE>
                             OPUS Communities, Inc.
                    (formerly Cobra Financial Services Inc.)
                          Notes to Financial Statements

Earnings per Common Share

The Company adopted Financial Accounting Standards  (SFAS) No.  128, "Earnings
Per Share," which simplifies the computation of earnings per share requiring the
restatement of all prior periods.

Basic earnings per share are computed on the basis of the weighted average
number of common shares outstanding during each year.

Fair Value Of Financial Instruments

The carrying value of financial instruments including marketable securities,
notes and loans receivables, accounts payable and notes payable approximate
their fair values at December 31, 2003.

Long-Lived Assets

Statement of Financial Accounting Standards No. 121 "Accounting for Impairment
of Long-Lived Assets to be Disposed of " requires, among other things,
impairment loss of assets to be held and gains or losses from assets that are
expected to be disposed of be included as a component of income from continuing
operations before taxes on income.

Segments of an Enterprise and Related Information

Statement of Financial Accounting Standards (SFAS) No. 131, Disclosures about
Segments of an Enterprise and Related Information, supersedes SFAS No. 14,
"Financial Reporting for Segments of a Business Enterprise." SFAS 131
establishes standards for the way that public companies report information about
operating segments in annual financial statements and requires reporting of
selected information about operating segments in interim financial statements
issued to the public. It also establishes standards for disclosures regarding
products and services, geographic areas and major customers. SFAS 131 defines
operating segments as components of a company about which separate financial
information is available that is evaluated regularly by the chief operating
decision maker in deciding how to allocate resources and in assessing
performance. The Company has evaluated this SFAS and does not believe it is
applicable at this time.

Recent Accounting Pronouncements

In January 2003, the FASB issued Interpretation No. 46,  "Consolidation of
Variable Interest Entities"  ("Interpretation No. 46"), that clarifies the
application of Accounting  Research Bulletin No. 51,  "Consolidated  Financial
Statements," to certain entities in which equity investors do not have the
characteristics of a controlling  financial interest or do not have sufficient
equity at risk for the entity to finance its  activities  without  additional
subordinated  financial  support from other parties.  Interpretation  No. 46 is
applicable  immediately for variable  interest entities created after January
31, 2003. For variable interest entities created prior to January 31, 2003, the
provisions of  Interpretation  No. 46 are  applicable no later than July 1,
2003. Interpretation  No. 46 did not have an effect on the financial statements.

                                      F-7
<PAGE>

                             OPUS Communities, Inc.
                    (formerly Cobra Financial Services Inc.)
                          Notes to Financial Statements

In December 2002, the FASB issued SFAS No. 148, "Accounting for Stock-Based
Compensation -- Transition and Disclosure, an amendment of FASB Statement No.
123" ("SFAS 148"). This Statement amends SFAS 123 to provide alternative methods
of transition for a voluntary change to the fair value method of accounting for
stock-based employee compensation. In addition, SFAS 148 amends the disclosure
requirements of SFAS 123 to require prominent disclosures in both annual and
interim financial statements. Certain of the disclosure modifications are
required for fiscal years ending after December 15, 2002 and are included in the
notes to these consolidated financial statements.

Statement of Financial Accounting Standards SFAS No. 149, "Amendment of
Statement 133 on Derivative Instruments and Hedging Activities", SFAS No. 150,
"Accounting for Certain Financial Instruments with Characteristics of both
Liabilities and Equity", were recently issued. SFAS No, 149, and 150 have no
current applicability to the Company or their effect on the financial statements
would not have been significant.

Note 2  - Common Stock
------------------------

In May of 2000, the Company approved a 4000 to 1 forward split of the
outstanding common stock. At the time of the forward split there were a total of
1,240 shares outstanding.

In July of 2000, the Company completed a private offering that was offered
without registration under the Securities Act of 1933, as amended (the "Act"),
in reliance upon the exemption afforded by sections 4(2) and 3(b) of the Act and
Regulation D, Rule 506 promulgated there under. The Company sold 250,000 shares
of common stock at a price of $.10 per share for a total amount raised of
$25,000.

On the 12th day of October 2000, the Company approved a three to one (3/1)
forward split of the outstanding stock. At the time of the forward split there
were a total of 5,210,000 shares outstanding.

Note 3  - Related Parties
--------------------------

Also, Carlton Fleming advanced the Company a total of $1,000 in 2003 and $6,200
in 2002 that is recorded as Note Payable - Related Party.

An officer of the corporation provides office services without charge. Such
costs are immaterial to the financial statements and accordingly, have not been
reflected therein. The officers and directors of the Company are involved in
other business activities and may in the future become involved in other
business opportunities. If a specific business opportunity becomes available,
such persons may face a conflict in selecting between the Company and their
other business interests. The Company has not formulated a policy for the
resolution of such conflicts

Note 4 - Organization Costs
----------------------------

The Company has incurred legal, accounting and other formation costs. These
costs were charged to operations in accordance with the American Institute of
Certified Public Accountants' Statement of Position 98-5 (SOP 98-5), "Reporting
on the Costs of Start-up Activities." It requires most start-up activities to be
expenses to operations as incurred.

                                      F-8
<PAGE>

                             OPUS Communities, Inc.
                    (formerly Cobra Financial Services Inc.)
                          Notes to Financial Statements

Note 5 - Income Taxes
----------------------

Deferred taxes are classified as current or non-current, depending on the
classification of the assets and liabilities to which they relate. Deferred
taxes arising from timing differences that are not related to an asset or
liability are classified as current or non-current depending on the periods in
which the timing differences are expected to reverse. The Company's previous
principal temporary differences relate to revenue and expenses accrued for
financial purposes, which are not taxable for financial reporting purposes.

The components of the provision for income tax (expense) benefits are as
follows:

                                                   Year Ended December 31,
                                                   2002              2002
                                                   ----              ----
                Deferred:                            $   411           $ 27,771
                Federal                                   57              3,867
                State                                   (468)           (31,738)
                                            ----------------- ------------------
                Valuation Allowance         $            -0-  $             -0-
                                            ----------------- ------------------

Such income tax (expense) benefits are included in the accompanying consolidated
financial statements as follows:
                                                   Year Ended December 31,
                                                    2003                2002
                                                    ----                ----
Loss from operations                             ($ 1,267)        ($ 65,941)
Non-Deductible Expenses and Non-Taxable Income        -0-                -0-
                                               --------------- -----------------
                                                  ($1,267)         ($65,941)
                                               --------------- -----------------

The above provision has been calculated based on Federal and State statutory
rates in the adjusted rates of 34% for Federal and 4.5% for State tax rates.

Temporary differences, which give rise to deferred tax assets and liabilities
are as follows:

                                               Year Ended December 31,
                                               -----------------------
                                            2003                     2002
                                           -------                  --------
Deferred tax assets:
         Net Operating Loss            $   11,434                $   10,966
                                       ----------                ----------
Total deferred tax assets:                 11,434                    10,966
Deferred tax liabilities:
         Net Income                            -0-                       -0-
                                     ----------------         ------------------
Valuation Allowance                   $   (11,434)               $  (10,966)
                                      ---------------         ------------------
Net deferred tax assets (liabilities) $        -0-               $       -0-
                                      ===============         =================


                                      F-9
<PAGE>

                             OPUS Communities, Inc.
                    (formerly Cobra Financial Services Inc.)
                          Notes to Financial Statements


Net deferred tax assets and liabilities have been presented in the financial
statements as follows:

                                                 Year Ended December 31,
                                               2003                   2002
                                               ----                   ----
Deferred income taxes - current             $        -0-         $         -0-
Deferred income taxes - non-current                  -0-                   -0-
Net deferred tax assets                     $        -0-         $         -0-
                                            ===============       ==============

Note 6  - Leases
-----------------

The Company leased 256 acres of farmland in Fannin County Texas for its planned
farming operations. The lease dated August of 1999 calls for a monthly lease
payment of $2,000 per month and expires in April 2002. The lease was continued
on a month-to-month basis until November 30, 2002 when the lease was terminated.

During the term of the lease the Company had added some leasehold improvements
and a building to the property under lease. The Company is recording a loss on
the lease abandonment of $26,589, which is the net depreciable basis of the
leasehold improvements and building.

Total rent expense for the year ended December 31, 2003 and 2002 was $ -0- and
$22,000, respectively.

Note 7 - Going Concern
-----------------------

The accompanying financial statements have been prepared in conformity with
principles of accounting applicable to a going concern, which contemplates the
realization of assets and the liquidation of liabilities in the normal course of
business. The Company's revenue has decreased subsequent to the year ended
December 31, 2001 and has not yet generated sufficient working capital to
support its operations. The Company's ability to continue as a going concern is
dependent, among other things, on its ability to reduce certain costs, obtain
new contracts and additional financing and eventually, attaining a profitable
level of operations.

It is management's opinion that the going concern basis of reporting its
financial condition and results of operations is appropriate at this time. The
Company plans to increase cash flows and take steps towards achieving profitable
operations through its business plan.

Note 8 - Notes Payable - Related Party
--------------------------------------

The major shareholder, Carlton Fleming has advanced the Company $36,423 as of
November 30, 2002. As part of the termination of the lease, the Company approved
to sell the farm equipment with a net depreciable basis of $59,010 to the major
shareholder in exchange for the outstanding balance of the note resulting in a
loss of $20,586 in the statement of operation for the year ended December 31,
2002.

                                      F-10
<PAGE>

                             OPUS Communities, Inc.
                    (formerly Cobra Financial Services Inc.)
                          Notes to Financial Statements

Note 9  - Subsequent Events
----------------------------

On August 4, 2004, the Company agreed to a six to one forward split of the
outstanding common stock. At the time of the forward split there were 10,630,000
shares outstanding resulting in 63,780,000 common shares outstanding after the
forward split.

On August 19, 2004, an amendment and restated articles of incorporation was
filed with the Secretary of State of Texas to change the name from Cobra
Financial Services Inc. to OPUS Communities Inc.







                                      F-11
<PAGE>



ITEM 8.    CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
           FINANCIAL DISCLOSURE

      During 2002 and 2003, the Company had no changes or disagreements with
its accountants, Clyde Bailey, P.C., on accounting or financial disclosures.

ITEM 8A.   CONTROLS AND PROCEDURES

      Within the 90 days prior to the date of this report, the Company carried
out an evaluation, under the supervision and with the participation of the
Company's management, including the Company's Chief Executive Officer and the
Chief Financial Officer of the Company, of the effectiveness of the design and
operation of the Company's disclosure controls and procedures pursuant to
Exchange Act Rule 13a-14. Based upon the evaluation, the Company's Chief
Executive Officer and the Chief Financial Officer of the Company concluded that
the Company's disclosure controls are effective in timely alerting them to
material information relating to the Company (including its consolidated
subsidiaries) required to be included in the Company's periodic SEC filings.
There have been no significant changes in the Company's internal controls or in
other factors which could significantly affect internal controls subsequent to
the date the Company conducted its evaluation.

                                    PART III

ITEM 9.    DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS;
           COMPLIANCE WITH SECTION 16(a) OF THE EXCHANGE ACT

         Directors, Executive Officers and Control Persons

       Name                Age  Position(s) and Office(s)
       ----                ---  --------------------------

       Carlton Fleming     43   President, Chief Executive Officer and Director
       Dane Mc Daniel      36   Secretary, Treasurer and Director
       Casey Boaz          34   Director

      Mr. Carlton Fleming, age 43, is our president and a member of our board
of directors. Mr. Fleming has held this position since the Company's inception.
From 1987 until 1992, Mr. Fleming was a branch manager for J.W. Gant, a
securities broker-dealer. From 1992 until 1996, Mr. Fleming was the branch
manager for LaJolla Capital Corporation, a securities broker-dealer, until he
co-founded Lloyd Wade Securities, Inc. Mr. Fleming retired from the securities
industry in 1996. Since his retirement, Mr. Fleming has held the position of
president of D & C Holdings, a privately held Texas corporation that conducted
business as a pre-owned automobile dealer, and R & F Enterprises, Inc., a
privately held Texas corporation that owned multiple health and tanning salons.
Mr. Fleming currently dedicates 100% of his time to our business.

      Mr. Dane McDaniel, age 36, is our secretary, treasurer and a member of
our board of directors. Mr. McDaniel has been an officer and director of the
Company since 1997. From 1992 until present, Mr. McDaniel has held various
positions with Hussmann Manufacturing, a company that manufactures refrigerated
coolers. Mr. McDaniel does free-lance accounting and bookkeeping for various
companies.

                                       9
<PAGE>

      Mr. Casey Boaz, age 34, is a member of our board of directors. Mr. Boaz
was also one of our original founders. He has 7 distinguished years of service
in the United States Navy from 1989-1996. Mr. Boaz is also a Gulf War veteran.
In 1996, he earned a BS/BA in management from Troy State University. Mr. Boaz
has experience in estate planning and trust preparation, investment banking and
auditing. From 1997 to 1999, he was with Metlife where he held a Series 6
license and an insurance license and provided financial planning services to
Metlife clients, including, but not limited to, advice on retirement planning,
401K plans and life insurance policies. From 1999 to 2000, Mr. Boaz was with
Union Planters Investments where he held a Series 6, 7 and insurance license and
provided Union Planters Investments' clients with financial planning services,
including, but not limited to, advice on retirement planning, 401K plans and
life insurance policies. He was employed with First Star Bank from 2000, where
he held a Series 6, 7 and insurance license and provided financial planning
services to First Star Bank's clients, including, but not limited to, advice on
retirement planning, 401K plans and life insurance policies. Mr. Boaz purchased
his current business in early 2001. He currently owns and operates Cole
Youngers, a hardware and lumber company in southern Missouri.

Compliance with Section 16(a) of the Exchange Act

      Based solely upon a review of forms 3, 4 and 5 furnished to the
Company, the Company is not aware of any persons who at any time during the
fiscal year ended December 31, 2003, was a director, officer, or beneficial
owner of more than ten percent of the Common Stock of the Company, and that they
failed to file, on a timely basis, reports required by Section 16(a) of the
Securities Exchange Act of 1934 during such fiscal year.

      We did not have an audit committee in 2002 and 2003, because we did not
have any independent directors. We are in the process of searching for
independent directors, as well as an audit committee financial expert.

      We have not yet adopted a Code of Ethics for Business Conduct but
expect to do so in the short term.

ITEM 10.    EXECUTIVE COMPENSATION

      Any compensation received by our officers, directors, and management
personnel will be determined from time to time by our board of directors. Our
officers, directors, and management personnel will be reimbursed for any
out-of-pocket expenses incurred on our behalf.

      The table set forth below summarizes the annual and long-term
compensation for services in all capacities to us payable to our Chief Executive
Officer and our other executive officers during the year ending December 31,
2003. Our Board of Directors may adopt an incentive stock option plan for our
executive officers which would result in additional compensation.

                                       10
<PAGE>
<TABLE>
<CAPTION>
<S>     <C>    <C>    <C>    <C>    <C>    <C>

                           SUMMARY COMPENSATION TABLES

                                                                 Annual Compensation
------------------------------- ------------- -------------------- --------------------- --------------------
           Name and                                                                         Other Annual
      Principal Position            Year          Salary ($)            Bonus ($)         Compensation ($)
------------------------------- ------------- -------------------- --------------------- --------------------
Carlton Fleming, President         2003              -0-                  -0-                   -0-
------------------------------- ------------- -------------------- --------------------- --------------------
Carlton Fleming, President         2002              -0-                  -0-                   -0-
------------------------------- ------------- -------------------- --------------------- --------------------
Carlton Fleming, President         2001            $20,750                -0-                   -0-
------------------------------- ------------- -------------------- --------------------- --------------------
       Dane McDaniel,              2003              -0-                  -0-                   -0-
  Secretary & Treasurer
------------------------------- ------------- -------------------- --------------------- --------------------
      Dane McDaniel,               2002              -0-                  -0-                   -0-
  Secretary & Treasurer
------------------------------- ------------- -------------------- --------------------- --------------------
      Dane McDaniel,               2001              -0-                  -0-                   -0-
  Secretary & Treasurer
------------------------------- ------------- -------------------- --------------------- --------------------
</TABLE>
<TABLE>
<CAPTION>
<S>     <C>    <C>    <C>    <C>    <C>    <C>

                                     -----------------------------------------------------------------------
                                                    Awards                          Payouts
                                     -----------------------------------------------------------------------
------------------------------ -------- ------------------ ----------------- ------------- ------------------
                                        Restricted Stock      Securities     LTIP Payouts      All Other
 Name and Principal Position               Award(s)($)        Underlying         ($)         Compensation
                                Year                           Options/                           ($)
                                                               SARs(#)
------------------------------ -------- ------------------ ----------------- ------------- ------------------
Carlton Fleming, President       2003           -0-               -0-             -0-              -0-
------------------------------ -------- ------------------ ----------------- ------------- ------------------
Carlton Fleming, President       2002           -0-               -0-             -0-              -0-
------------------------------ -------- ------------------ ----------------- ------------- ------------------
Carlton Fleming, President       2001           -0-               -0-             -0-              -0-
------------------------------ -------- ------------------ ----------------- ------------- ------------------
        Dane McDaniel,           2003           -0-               -0-             -0-              -0-
    Secretary & Treasurer
------------------------------ -------- ------------------ ----------------- ------------- ------------------
        Dane McDaniel,           2002           -0-               -0-             -0-              -0-
    Secretary & Treasurer
------------------------------ -------- ------------------ ----------------- ------------- ------------------
       Dane McDaniel,            2001           -0-               -0-             -0-              -0-
    Secretary & Treasurer
------------------------------ -------- ------------------ ----------------- ------------- ------------------
</TABLE>

Compensation of Directors

      The Company's directors are not compensated for any meeting the board
of directors, which they attend.


                                       11
<PAGE>



ITEM 11.     SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND
             RELATED STOCKHOLDER MATTERS

      The following table sets forth certain information concerning the
ownership of the Company's Common Stock as of November 19, 2004, with respect
to: (i) each person known to the Company to be the beneficial owner of more than
five percent (5%) of the Company's Common Stock; (ii) all directors; and (iii)
directors and executive officers of the Company as a group. As of November 19,
2004, there were 63,880,000 shares of Common Stock issued and outstanding.
<TABLE>
<CAPTION>
<S>     <C>    <C>    <C>    <C>    <C>    <C>

---------------------------- ----------------------------------------- --------------------------- -----------------
      Title of Class                   Name and Address of                Amount and Nature of        Percent of
                                         Beneficial Owner               Beneficial Ownership(1)        Class(1)
---------------------------- ----------------------------------------- --------------------------- -----------------
                                  Executive Officers & Directors
---------------------------- ----------------------------------------- --------------------------- -----------------
       Common Stock                    Carlton Fleming                        42,000,000                65.7%
    ($0.001 par value)             3020 Legacy Drive, Suite 100
                                        Plano, Texas 75093
---------------------------- ----------------------------------------- --------------------------- -----------------
       Common Stock                       Dane McDaniel
    ($0.001 par value)                   17 Belaire Court
                                    Truesdale, Missouri 63383                  1,008,000                1.57%
---------------------------- ----------------------------------------- --------------------------- -----------------
       Common Stock                         Casey Boaz                         1,008,000                1.57%
    ($0.001 par value)                     RR1 Box 45B
                                    Birchtree, Missouri 65438
---------------------------- ----------------------------------------- --------------------------- -----------------
       Common Stock                  Directors and Executive                  44,016,000                68.9%
    ($0.001 par value)                 Officers as a Group
                                         (3 individuals)
---------------------------- ----------------------------------------- --------------------------- -----------------
</TABLE>

         (1) The number of shares and percentage of class beneficially owned by
         the entities above is determined under rules promulgated by the SEC and
         the information is not necessarily indicative of beneficial ownership
         for any other purpose. Under such rules, beneficial ownership includes
         any shares as to which the individual has sole or shared voting power
         or investment power and also any shares, which the individual has the
         right to acquire within 60 days through the exercise of any stock
         option or other right. The inclusion herein of such shares, however,
         does not constitute an admission that the named stockholder is a direct
         or indirect beneficial owner of such shares. Unless otherwise
         indicated, each person or entity named in the table has sole voting
         power and investment power (or shares such power with his or her
         spouse) with respect to all shares of capital stock listed as owned by
         such person or entity.

                                       12
<PAGE>



ITEM 12.    CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

      On December 1, 2002, Mr. Fleming entered into a Settlement Agreement
with the Company resolving various unsecured personal loans he had previously
made with the Company totaling $36,423 (the "Debt"). The Company owned certain
farm equipment, which it sold to Mr. Fleming in exchange for the discharge of
the Debt owned in accordant with the terms and conditions set forth in the
Settlement Agreement. As of December 31, 2002, the Company was indebted to its
president, Carlton Fleming, in the amount of $0.

ITEM 13.    EXHIBITS AND REPORTS ON FORM 8-K

(1)      Exhibits. Exhibits required to be attached by Item 601 of Regulation
         S-B are listed in the Index to Exhibits beginning on page 15 of this
         Form 10-KSB, which is incorporated herein by reference.

ITEM 14.    PRINCIPAL ACCOUNTING FEES AND SERVICES

Audit Fees

The aggregate fees billed by Clyde Bailey, PC for professional services rendered
for the audit of the Company's annual financial statements for the fiscal years
ended December 31, 2003 and 2002 and for the reviews of the financial statements
included in the Company's Quarterly Reports on Form 10-QSB for those fiscal
years were $3,000 and $3,000, respectively.

Audit-Related Fees

Clyde Bailey, PC did not render any professional services for information
technology services relating to financial information systems design and
implementation for the fiscal years ended December 31, 2003 and December 31,
2002.

Tax Fees

Clyde Bailey, PC did not render any professional services for tax compliance,
tax advice, or tax planning during 2003. The fees associated for the preparation
of the 2003 and 2002 Corporate tax returns were approximately $0, and $0
respectively.

All Other Fees

The aggregate fees billed by Clyde Bailey, PC for services rendered to the
Company, other that the services described under "Audit Fees" and "Audit-Related
Fees" and tax fees amount to $0 and $0 for the fiscal years December 31, 2003
and 2002, respectively.

In discharging its oversight responsibility with respect to the audit process,
the Audit Committee of the Board of Directors obtained from the independent
auditors a formal written statement describing all relationships between the
auditors and the Company that might bear on the auditors' independence
consistent with Independence Standards Board Standard No.1, "Independence
Discussions with Audit Committees", discussed with the auditors any
relationships that may impact their objectivity and independence and satisfied
itself as to the auditors' independence.

                                       13
<PAGE>

The Committee also discussed with management and the independent auditors the
quality and adequacy of the Company's internal controls and the outsourced audit
functions, responsibilities, budgeting and staffing. The Committee reviewed with
the independent auditors their audit plans, audit scope and identification of
audit risks. The Committee discussed and reviewed with the independent auditors
all communications required by auditing standards generally accepted in the
United States of America, including those described in Statement on Auditing
Standards No. 61, as amended, "Communication with Audit Committees", and
discussed and reviewed the results of the independent auditors audit of the
financial statements. The Committee also discussed the results of the internal
audit examinations.

                                   SIGNATURES

      In accordance with Section 13 or 15(d) of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized, this 29th day of December 2004.

                                                  Opus Communities Inc.


                                                  /s/ Carlton Fleming
                                                  ------------------------------
                                                  Carlton Fleming, President

      In accordance with the Exchange Act, this report has been signed below
by the following persons on behalf of the registrant and in the capacities and
on the dates indicated.

Signature              Title                                   Date

/s/ Carlton Fleming     President, Chief Executive Officer     December 29, 2004
----------------------  and Director
Carlton Fleming

/s/ Dane McDaniel       Secretary, Treasurer and Director      December 29, 2004
----------------------
Dane McDaniel

/s/ Casey Boaz          Director                               December 29, 2004
----------------------
Casey Boaz

                                       14
<PAGE>



                                INDEX TO EXHIBITS

EXHIBIT           PAGE
NO.               NO.               DESCRIPTION

3(i)              *                 Articles of Incorporation of the Company.
                                    (Incorporated by reference from the
                                    Company's Form 10SB12G, file number
                                    000-32845, effective on June 5, 2001).

3(ii)            *                  Certificate of Amendment to Articles of
                                    Incorporation. (Incorporated by reference
                                    from the Company's Form 10-KSB, file number
                                    000-32845, effective on December 23, 2004).

3(iii)           *                  Bylaws of the Company. (Incorporated by
                                    reference from the Company's Form 10SB12G,
                                    file number 000-32845, effective on June 5,
                                    2001).

10(i)            *                  Settlement Agreement by and between Cobra
                                    Financial Services, Inc. and Mr. Carlton
                                    Fleming, dated effective December 1, 2002.
                                    (Incorporated by reference from the
                                    Company's Form 10-KSB, file number
                                    000-32845, effective on December 23, 2004).

31(i)            16                 Certification of Chief Executive Officer
                                    under Section 302 of the Sarbanes-Oxley Act
                                    of 2002.

31(ii)           17                 Certification of Chief Financial Officer
                                    under Section 302 of the Sarbanes-Oxley Act
                                    of 2002.

32(i)            18                 Certification of Chief Executive Officer of
                                    Opus Communities Inc. Pursuant to 18 U.S.C.
                                    ss.1350

32(i)            19                 Certification of Chief Financial Officer of
                                    Opus Communities Inc. Pursuant to 18 U.S.C.
                                    ss.1350

* Previously filed as indicated and incorporated herein by reference from the
referenced filings previously made by the Company.


                                       15
<PAGE>


                                                                   EXHIBIT 31(i)
                                  CERTIFICATION

I, Carlton Fleming, as Chief Executive Officer of Opus Communities, Inc. (the
"Company"), certify that:

1.     I have reviewed this annual report on Form 10-KSB of the Company;

2.     Based on my knowledge, this annual report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this annual
report;

3.     Based on my knowledge, the financial statements, and other financial
information included in this annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
small business issuer as of, and for, the periods presented in this annual
report;

4.     The small business issuer's other certifying officer(s) and I am
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and
15d-15(f)) for the small business issuer and have:

       (a)    designed such disclosure controls and procedures or caused such
              disclosure controls and procedures to be designed under my
              supervision, to ensure that material information relating to the
              small business issuer, including its consolidated subsidiaries, is
              made known to myself by others within those entities, particularly
              during the period in which this annual report is being prepared;
       (b)    designed such internal control over financial reporting, or
              caused such internal control over financial reporting to be
              designed under my supervision, to provide reasonable assurance
              regarding the reliability of financial reporting and the
              preparation of financial statements for external purposes in
              accordance with generally accepted accounting principles;
       (c)    evaluated the effectiveness of the small business issuer's
              disclosure controls and procedures and presented in this report my
              conclusions about the effectiveness of the disclosure controls and
              procedures, as of the end of the period covered by this report
              based on such evaluation; and
       (d)    disclosed in this report any change in the small business issuer's
              internal controls over financial reporting that occurred during
              the small business issuer's most recent fiscal year that has
              materially affected, or is reasonably likely to materially effect,
              the small business issuer's internal controls over financial
              reporting; and

5.     The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors;

       (a)    all significant deficiencies and material weaknesses in the design
              or operation of internal control over financial reporting which
              are reasonable likely to adversely affect the small business
              issuer's ability to record, process, summarize and report
              financial information; and
       (b)    any fraud, whether or not material, that involves management or
              other employees who have a significant role in the small business
              issuer's internal control over financial reporting

Date: December 29, 2004


/s/ Carlton Fleming
------------------------------
Carlton Fleming
Chief Executive Officer

                                       16
<PAGE>



                                                                  EXHIBIT 31(ii)
                                  CERTIFICATION

I, Dane McDaniel, as Chief Financial Officer of Opus Communities, Inc. (the
"Company"), certify that:

1.     I have reviewed this annual report on Form 10-KSB of the Company;

2.     Based on my knowledge, this annual report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this annual
report;

3.     Based on my knowledge, the financial statements, and other financial
information included in this annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
small business issuer as of, and for, the periods presented in this annual
report;

4.     The small business issuer's other certifying officer(s) and I am
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and
15d-15(f)) for the small business issuer and have:

       (a)     designed such disclosure controls and procedures or caused
               such disclosure controls and procedures to be designed under
               my supervision, to ensure that material information relating
               to the small business issuer, including its consolidated
               subsidiaries, is made known to myself by others within those
               entities, particularly during the period in which this annual
               report is being prepared;
       (b)     designed such internal control over financial reporting, or
               caused such internal control over financial reporting to be
               designed under my supervision, to provide reasonable assurance
               regarding the reliability of financial reporting and the
               preparation of financial statements for external purposes in
               accordance with generally accepted accounting principles;
       (c)     evaluated the effectiveness of the small business issuer's
               disclosure controls and procedures and presented in this report
               my conclusions about the effectiveness of the disclosure controls
               and procedures, as of the end of the period covered by this
               report based on such evaluation; and
       (d)     disclosed in this report any change in the small business
               issuer's internal controls over financial reporting that
               occurred during the small business issuer's most recent fiscal
               year that has materially affected, or is reasonably likely to
               materially effect, the small business issuer's internal
               controls over financial reporting; and

5.     The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's board of directors;

       (a)     all significant deficiencies and material weaknesses in the
               design or operation of internal control over financial
               reporting which are reasonable likely to adversely affect the
               small business issuer's ability to record, process, summarize
               and report financial information; and
       (b)     any fraud, whether or not material, that involves management
               or other employees who have a significant role in the small
               business issuer's internal control over financial reporting

Date: December 29, 2004



/s/ Dane McDaniel
------------------------------
Dane McDaniel
Chief Financial Officer

                                       17
<PAGE>



                                                                   EXHIBIT 32(i)

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         Certification Pursuant to 18 U.S.C., Section 1350, as Adopted Pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002.

         In connection with the Annual Report of Opus Communities, Inc. (the
"Company") on Form 10-KSB for the year ended December 31, 2003, as filed with
the Securities and Exchange Commission, on the date hereof (the "Report"), the
undersigned, Carlton Fleming, Chief Executive Officer of the Company, hereby
certifies, pursuant to 18 U.S.C. 1350, as adopted pursuant to 18 U.S.C., Section
1350, that:

         (1)      The Report fully complies with the requirements of Section 13
                  (a) or 15(d) of the Securities Exchange Act of 1934; and

         (2)      The information contained in the Report fairly presents, in
                  all material respects, the financial condition and results of
                  operations of the Company.


Dated: December 29, 2004                         /s/ Carlton Fleming
                                                 -------------------------------
                                                 Carlton Fleming
                                                 Chief Executive Officer

                                       18
<PAGE>



                                                                  EXHIBIT 32(ii)

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         Certification Pursuant to 18 U.S.C., Section 1350, as Adopted Pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002.

         In connection with the Annual Report of Opus Communities, Inc. (the
"Company") on Form 10-KSB for the year ended December 31, 2003, as filed with
the Securities and Exchange Commission, on the date hereof (the "Report"), the
undersigned, Dane McDaniel, Chief Financial Officer of the Company, hereby
certifies, pursuant to 18 U.S.C. 1350, as adopted pursuant to 18 U.S.C., Section
1350, that:

         (1)      The Report fully complies with the requirements of Section 13
                  (a) or 15(d) of the Securities Exchange Act of 1934; and

         (2)      The information contained in the Report fairly presents, in
                  all material respects, the financial condition and results of
                  operations of the Company.


Dated: December 29, 2004                        /s/ Dane McDaniel
                                                -----------------------------
                                                Dane McDaniel
                                                Chief Financial Officer
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