Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 51-0205968 • 501(c)4 • Cumming, GA
Profile
Scholarships Mini grants student activites
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Flat$0
Flat from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$2,746
Up $2,746 from 2024
Revenue
Down$47,465
Down $10,549 (-18%) from 2024
Expenses
Down$44,719
Down $12,619 (-22%) from 2024
Net Income
Up$2,746
Up $2,070 (+306%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Scholarship, and positive vision
| Description | Grants | Expenses |
|---|---|---|
| Oratorical Contest, Essay Contest, Rising Student, Grants | - | $8,180 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JYOTI PATEL | Officer | PT | $0 | - | - |
| LINDA KELLY | Treasurer | PT | $0 | - | - |
| JOYCE MULLINS | Officer | PT | $0 | - | - |
| ELAINE PADGETT | Officer | PT | $0 | - | - |
| BOB WADE | Officer | PT | $0 | - | - |
| KATHY PERREAULT | Officer | PT | $0 | - | - |
| JOHN RICHARDS | Officer | PT | $0 | - | - |
| MICHELLE GATES | Officer | PT | $0 | - | - |
| ROGER DUNN | Officer | PT | $0 | - | - |
| RUSS MCCLELLAND | Officer | PT | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Flag | $56,654 | $56,654 | $21,499 | $35,155 |
| Total Events | $56,654 | $56,654 | $21,499 | $35,155 |
“Grants and other assistance to domestic organizations and governments $6250.00”
“Grants and other assistance to domestic individuals $12000.00”
“Other office expenses $551.00”
“Information technology $372.00”
“Conferences, conventions, and meetings $7761.00”
“Direct Expense for Events $11700.00”
“Dues $4055.00”
“Storage Units $1730.00”
“Forms were reviewed by Linda Kelly before filing with the IRS”
“Available upon request”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | LINDA KELLY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4047251805 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4925 Hyde Way |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Cumming |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30040 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2314 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2746 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 300 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 56654 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 18250 |
| IRS990EZ/GrossReceiptsAmt | 0 | 68964 |
| IRS990EZ/GroupExemptionNum | 0 | 1324 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5592 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 4404 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 2746 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JYOTI PATEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LINDA KELLY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOYCE MULLINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ELAINE PADGETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BOB WADE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | KATHY PERREAULT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JOHN RICHARDS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | MICHELLE GATES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | ROGER DUNN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | RUSS MCCLELLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Officer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 26169 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Scholarship, and positive vision |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Oratorical Contest, Essay Contest, Rising Student, Grants |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 8180 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 21499 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 35155 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 44719 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 8180 |
| IRS990EZ/TotalRevenueAmt | 0 | 47465 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https://www.fcoptimists.org/ |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 4404 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 21499 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Flag |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 56654 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 56654 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 56654 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 56654 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 35155 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 21499 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 21499 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Grants and other assistance to domestic organizations and governments $6250.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Grants and other assistance to domestic individuals $12000.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Other office expenses $551.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Information technology $372.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Conferences, conventions, and meetings $7761.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Direct Expense for Events $11700.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Dues $4055.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Storage Units $1730.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Forms were reviewed by Linda Kelly before filing with the IRS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Available upon request |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Line b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Line 19 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LINDA KELLY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4047251805 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Forsyth-Cumming Optimist Club |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FORS |
| ReturnHeader/Filer/EIN | 0 | 510205968 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Linda Kelly |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 111 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Cumming |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30028 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 205472953 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Newcomb Financial Services Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7820 Smith Farm Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Cumming |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30028 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2193265061 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER NEWCOMB |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-02-11T08:55:18-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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