Lebanon Optimist Club
Nonprofit profile at a glance
- EIN
- 311421035
- IRS 990-EZ coverage
- 2011–2024
- Forms available
- Form 990-EZ 2024
- Location
- Lebanon, OH, USA
- Phone
- 5139321414
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $8,669
- Expenses
- $20,500
- Assets
- $37,773
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- ARLA TANNEHILL (VICE PRESIDENT)
- CATHY FEINAUER (PRESIDENT)
People named in this filing
- ARLA TANNEHILL (VICE PRESIDENT)
- ANN SMITH (SECRETARY AND TREASURER)
- BECKY CREECH (BOARD MEMBER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To foster an optimistic way of life for the improvement of individuals and society, through local optimist clubs dedicated to ever-expanding service to youth, community, and the world.
What it reported doing in 2024
General philanthropy
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.7%; rating input score 81
- Program expense ratio: 34.1%; rating input score 34
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -136.5%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 1.84; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -3.3% per year; rating input score 0; 39th percentile among comparable filings
- Revenue growth: -7% per year; rating input score 0; 29th percentile among comparable filings
- Asset growth: -3% per year; rating input score 0; 29th percentile among comparable filings
Details
- Where the money goes: 80.7% of revenue deployed · 34.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $7K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Financial Efficiency: Program expense ratio scored 34/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 6/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.