OPTIMIST INTERNATIONAL DBA Optimist Club of North Liberty

Nonprofit profile at a glance

EIN
237273007
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024, Form 990-N 2020
Location
North Liberty, IA, USA
Phone
3196262949
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$47,504
Expenses
$69,610
Assets
$102,290
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Kristy Ballard (President)

People named in this filing

  • Kristy Ballard (President)
  • Barb L Dixon (Secretary)
  • Dave Roberts (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support youth in our area thru grants and events

What it reported doing in 2024

Avenue of Flags distribute 1300 flags on each of 5 Flag Holidays in the North Liberty Area in the morning and pick them up in the evening. From this we raise funds for numerous projects and distribute $24,734 in grants to youth groups that work with us to distribute and pick them up/the flags

Operating model

Revenue model
Other-operating. 79% 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

SUPPORTED - The filed numbers largely add up. A relatively small share of total spending goes to programs and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 82
  • Sustainability: 38
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.4%; rating input score 60
  • Program expense ratio: 41.2%; rating input score 41

Transparency & Controls

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

Sustainability

  • Operating margin: -46.5%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 57; 57th 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: 56.4% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -22.8% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -12.1% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 60.4% of revenue deployed · 41.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $29K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 41/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.