Optimist Club Foundation of Clarkston Michigan

Nonprofit profile at a glance

EIN
383373756
IRS 990-EZ coverage
2017–2024
Forms available
Form 990 2010, Form 990-EZ 2024, Form 990-N 2013
Location
Clarkston, MI, USA
Phone
2486202100
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$96,114
Expenses
$74,683
Assets
$186,709
Liabilities
$51,363

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • DEBRA BERRY (PAST PRESIDENT/DIRECTOR)
  • RICK KARLEWSKI (PRESIDENT)
  • ROBERT BALDING (VICE PRESIDENT)

People named in this filing

  • DEBRA BERRY (PAST PRESIDENT/DIRECTOR)
  • RICK KARLEWSKI (PRESIDENT)
  • BRUCE MERCADO (SECRETARY)

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

Providing grants for community service activities and projects. Providing scholarships for local students.

What it reported doing in 2024

Various school sponsored programs to enrich student learning

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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 revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 100
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.9%; rating input score 36
  • Program expense ratio: 46.2%; rating input score 46

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 22.3%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.5; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -15.7% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 35.9% of revenue deployed · 46.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $34K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Mission deployment rate scored 36/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.