Lawton Evening Optimist Soccer Association

Nonprofit profile at a glance

EIN
731134378
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Lawton, OK, USA
Phone
5805832894
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$233,877
Expenses
$287,503
Assets
$607,513
Liabilities
$87,224

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT FOGEL (PRESIDENT)

People named in this filing

  • ROBERT FOGEL (PRESIDENT)
  • TAREN CABELKA (VICE PRESIDE)
  • CHRIS RESER (CHIEF OPER O)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote soccer among school aged children in southwest Oklahoma.

What it reported doing in 2025

Lawton evening optimist soccer association sponsored spring and fall soccer programs for school and club youths in southwest Oklahoma. The purposes of the soccer programs were to further and promote the progressive development of the sport of soccer through organization, training, and education; to organize youth soccer leagues and to compete in soccer programs in the southest Oklahoma area. The annual leosa scholarship program recognizes and financially rewards the individual performance of an athlete or athletes in the sport of soccer, both on and off the field of play, and for his/her scholastic excellence. During the year, four 500 scholarships were awarded for a total of 2,000.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 33
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.9%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.11; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $288K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.