Optimist Club of Kutztown

Nonprofit profile at a glance

EIN
232171268
IRS 990-EZ coverage
2020–2023
Forms available
Form 990-EZ 2023
Location
Kutztown, PA, USA
Phone
6107813120
Rating
42
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$28,731
Expenses
$33,425
Assets
$40,612
Liabilities
$224

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Andrew Schlegel (President)
  • Doug Sanders (Vice President)
  • Chris Sobolewski (Vice President)

People named in this filing

  • Andrew Schlegel (President)
  • Donald Hickman (Secretary)
  • Michael Wanner (Treasurer)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth programming and community support

What it reported doing in 2023

Major programs include youth basketball and t-ball leagues, annual senior citizens dinner, Easter egg hunt, Christmas for the needy, winter and spring elementary school carnivals, Santa at the Library, essay, oratorical and photo contests

Operating model

Revenue model
Other-operating. 68% of the money available for current operations came from other operating revenue.
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

MIXED - The filed numbers largely add up. 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: 14
  • Transparency & Controls: 82
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.3%; rating input score 15
  • Program expense ratio: 13.2%; rating input score 13

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -16.3%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -29.3% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -10.4% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 15.3% of revenue deployed · 13.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.