Kingston Optimist

Nonprofit profile at a glance

EIN
626080790
IRS 990-EZ coverage
2009–2009
Forms available
Form 990-EZ 2009
Location
Kingston, TN, USA
Phone
8658501647
Rating
80
Verdict
STRONG
Rating confidence
Limited
Sector
Youth Community Service Clubs

Reported finances

Revenue
$103,183
Expenses
$108,778
Assets
$28,364

Source: IRS Form 990-EZ. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

13 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sports programs to benefit the community ages 7-12.

What it reported doing in 2009

Football, basketball, and baseball programs for ages 7-12. Expenses include uniforms, equipment, umpires, referees, concessions, and field maintenance.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 82
  • Sustainability: 19
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 90.2%; rating input score 90

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 50th percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -5.4%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 95.1% of revenue deployed · 90.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $98K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 7 of 7 current checks pass
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.