Optimist International

Nonprofit profile at a glance

EIN
237010483
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2009
Location
Marcellus, NY, USA
Phone
3154155822
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$13,064
Expenses
$13,990
Assets
$17,584
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Kathleen J Kusnierczyk (President)

People named in this filing

  • Kathleen J Kusnierczyk (President)
  • Jeanne Overend (Secretary)
  • Lisa MacLachlan (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth Baseball & Softball Program. Provide uniforms, equipment, umpires and field maintenance. Scholarships awarded to Marcellus High School Students. Awards to three local High School seniors based on achievements and financial need. Dues paid to Optimist International. Support to parent organization.

What it reported doing in 2025

Youth Baseball and softball program. We provide uniforms, equipment, umpires and field maintenance. Three scholarships are awarded to Marcellus High School seniors based on achievement and financial need. We hold a youth fishing derby at no cost to families. We also support Optimist International with dues.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 82
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 69.7%; rating input score 70

Transparency & Controls

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

Sustainability

  • Operating margin: -7.1%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -18.2% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 69.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $10K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2021 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.

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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.