Optimist International Hikes Point

Nonprofit profile at a glance

EIN
616034815
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Louisville, KY, USA
Phone
5024915295
Rating
47
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$377,798
Expenses
$329,918
Assets
$588,126
Liabilities
$2,887

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

Leadership & pay

8 people listed

Executive titles in this filing

  • KEVIN ZURKUHLEN (VICE PRESIDENT)
  • SCOTT DONNELLY (VICE PRESIDENT)
  • KATHRYN ZURKUHLEN (PRESIDENT)

Highest reported compensation

  • KEVIN ZURKUHLEN (VICE PRESIDENT): $41,615 total reported compensation
  • GLENN BROWN (TREASURER): $24,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Friends of youth sports / promote sportsman like conduct problem solving for tomorrows adults

What it reported doing in 2024

Youth baseball, softball, football, cheerleading programs, with approximately 1200 youths participating in the programs

Operating model

Revenue model
Other-operating. 85% 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 and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 82
  • Accountability: 9
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.8%; rating input score 38
  • Program expense ratio: 43.3%; rating input score 43
  • Fundraising efficiency: $0.3 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 19.9%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 37.8% of revenue deployed · 43.3% of spending went to programs
  • Governance: 0 of 23 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $42K · 8 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2009 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 38/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.