Optimist International 61078 OptiClub Miami-Westchester

Nonprofit profile at a glance

EIN
650225222
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Miami, FL, USA
Phone
3055109263
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Service Clubs

Official website

Reported finances

Revenue
$92,655
Expenses
$100,229
Assets
$565,168
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JAMES KOCH (President)

People named in this filing

  • JAMES KOCH (President)
  • JAMES LAMB (Secretary)
  • JOSE CASAS (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

By providing hope and a positive vision, the Optimist Club of Westchester brings out the best in our youth and our communities, through the establishment of soccer and baseball programs.

What it reported doing in 2024

Baseball Program: Organize and manage youth baseball teams to promote physical fitness, to learn proper baseball rules, techniques and skills, and to educate our youth in team participation, discipline, and leadership skills. There were 100 participants in the baseball program for the period of October 2024 to September 2025.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.7%; rating input score 93
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.2%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 5.64; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 20% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 46th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 92.7% of revenue deployed · 88.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $89K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.