Civic Intelligence

Optimist International

990 • Fiscal year 2019 • EIN 61-6038425

Jan 01, 2019 to Dec 31, 2019 • Filed on May 01, 2020

PO Box 63Morehead, KY 40351

(606) 776-4519

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

23rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

64th percentile

16%

Higher net margin than 64% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

74th percentile

14%

Faster revenue growth than 74% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$402,587

Up $64,820 (+19%) from 2018

Net Assets

Up

$402,587

Up $64,820 (+19%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$408,674

Up $49,705 (+14%) from 2018

Expenses

Up

$343,854

Up $36,871 (+12%) from 2018

Net Income

Up

$64,820

Up $12,834 (+25%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0-$200KAssets 2010: $4,800Liabilities 2010: $0Net Assets 2010: $4,8002010Assets 2011: $22,798Liabilities 2011: $32,275Net Assets 2011: -$9,4772011Assets 2012: $75,829Liabilities 2012: $36,896Net Assets 2012: $38,9332012Assets 2013: $115,521Liabilities 2013: $45,737Net Assets 2013: $69,7842013Assets 2014: $179,774Liabilities 2014: $56,845Net Assets 2014: $122,9292014Assets 2015: $195,296Liabilities 2015: $3,200Net Assets 2015: $192,0962015Assets 2016: $243,111Liabilities 2016: $20,000Net Assets 2016: $223,1112016Assets 2017: $288,965Liabilities 2017: $3,184Net Assets 2017: $285,7812017Assets 2018: $337,767Liabilities 2018: $0Net Assets 2018: $337,7672018Assets 2019: $402,587Liabilities 2019: $0Net Assets 2019: $402,5872019Assets 2020: $423,423Liabilities 2020: $0Net Assets 2020: $423,4232020Assets 2021: $561,814Liabilities 2021: $5,002Net Assets 2021: $556,8122021Assets 2022: $505,578Liabilities 2022: $0Net Assets 2022: $505,5782022Assets 2023: $536,069Liabilities 2023: $5,570Net Assets 2023: $530,4992023Assets 2024: $610,557Liabilities 2024: $5,570Net Assets 2024: $604,9872024

Highlighted filing

2019

Assets$402,587
Liabilities$0
Net Assets$402,587

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $150,236Expenses 2010: $150,236Net Income 2010: $02010Expenses 2011: $229,0532011Expenses 2012: $266,9262012Revenue 2013: $258,623Expenses 2013: $227,772Net Income 2013: $30,8512013Revenue 2014: $299,044Expenses 2014: $245,899Net Income 2014: $53,1452014Revenue 2015: $298,855Expenses 2015: $225,687Net Income 2015: $73,1682015Revenue 2016: $260,006Expenses 2016: $228,991Net Income 2016: $31,0152016Revenue 2017: $314,792Expenses 2017: $252,122Net Income 2017: $62,6702017Revenue 2018: $358,969Expenses 2018: $306,983Net Income 2018: $51,9862018Revenue 2019: $408,674Expenses 2019: $343,854Net Income 2019: $64,8202019Revenue 2020: $236,930Expenses 2020: $216,094Net Income 2020: $20,8362020Revenue 2021: $397,054Expenses 2021: $263,665Net Income 2021: $133,3892021Revenue 2022: $202,774Expenses 2022: $254,008Net Income 2022: -$51,2342022Revenue 2023: $288,405Expenses 2023: $263,484Net Income 2023: $24,9212023Revenue 2024: $334,209Expenses 2024: $259,721Net Income 2024: $74,4882024

Highlighted filing

2019

Revenue$408,674
Expenses$343,854
Net Income$64,820
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 1, 2020
Return Version
2019v5.0
Gross Receipts
$2,804,166
Mission and Program Overview

Mission

To provide youth services in rowan county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$77,103$63,585▼ $13,518
Inventories for Sale or Use$9,213$10,757▲ $1,544
Savings and Temporary Cash Investments$23,893$8,410▼ $15,483
Total Assets$337,767$402,587▲ $64,820
Other Assets Total$227,558$319,835▲ $92,277
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$337,767$402,587▲ $64,820
Total Net Assets Fund Balance$337,767$402,587▲ $64,820
Total Liabilities and Net Assets / Fund Balance$337,767$402,587▲ $64,820

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$7,199$7,199
Other Assets Org$319,835--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bill RedwinePresident
George Tony CooperDirector
Jennifer BlackDirector
Randy StacyDirector
Robert MeadowsDirector
Ronald FielDirector
Saundra NewtonDirector
Wes HollandDirector
Michael MackinSecretary/tr
James FlutyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$63,118
Program Service Revenue
$-674
Investment Income
$17,521
Other Revenue
$328,709
All Other Contributions
$55,557
Change in Net Assets
$64,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$251,112
Other Expenses$92,742
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$251,112--$251,112
Other Expenses-$22,324-$22,324
Insurance-$12,026-$12,026
Office Expenses-$11,008-$11,008
Advertising-$6,859-$6,859
Payments to Affiliates-$4,812-$4,812
Fees for Services Accounting-$3,115-$3,115
Total Functional Expenses$251,112$92,742$0$343,854
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bluegrass Community Trust Fund--Support Youth$40,000
5th Grade Dc Trip--Support Youth$11,200
Cave Run Muskies--Support Youth$10,150
Rcshs Cheerleaders--Support Youth$9,050
Morehead Parks and Recreation--Support Youth$8,595
Rcshs Theatre Dept--Support Youth$7,500
Dynamite Twisters--Support Youth$6,000
Gateway Child Advocacy--Support Youth$6,000
Rcshs Girls Soccer--Support Youth$6,000
Project Prom--Support Youth$5,875
Rcshs Baseball--Support Youth$5,600
Rcshs Boys Basketball--Support Youth$5,600
Rodburn Autism--Support Youth$5,470
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,724,201
Gaming Direct Expenses$2,395,492
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990, part vi, section b, line 38: the form 990 will be reviewed by the board prior to its filing.

Form 990, Page 6, Part VI, Line 19

All governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Morehead Optimist Club Inc
EIN
61-6038425
Phone
6067764519
Address
PO BOX 63, MOREHEAD, KY 40351

Signing Officer

Name
Michael Mackin
Title
Secretary/treasurer
Phone
6067842775
Signed
2020-05-01

Organization Details

Principal Officer
Bill Redwine
Formed
1964
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
1,450

Preparer

Firm
Kelley Galloway Smith Goolsby Psc
Address
1200 CORPORATE COURT PO BOX 990, ASHLAND, KY 41105-0990
Preparer
Lori F Dearfield CPA
Phone
6063291811
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ROUNDING 0

Raw XML Appendix384 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt12SUPPORT YOUTH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt05TH GRADE DC TRIP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BLUEGRASS COMMUNITY TRUST FUND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2CAVE RUN MUSKIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3DYNAMITE TWISTERS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4GATEWAY CHILD ADVOCACY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5MOREHEAD PARKS AND RECREATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6PROJECT PROM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7RCSHS BASEBALL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8RCSHS BOYS BASKETBALL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9RCSHS CHEERLEADERS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10RCSHS GIRLS SOCCER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11RCSHS THEATRE DEPT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt12RODBURN AUTISM
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART VI, SECTION B, LINE 38: THE FORM 990 WILL BE REVIEWED BY THE BOARD PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL MACKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06067842775
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOREHEAD OPTIMIST CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0MORE
ReturnHeader/Filer/EIN0616038425
ReturnHeader/Filer/PhoneNum06067764519
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 63
ReturnHeader/Filer/USAddress/CityNm0MOREHEAD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040351
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0730704C0DC21C5E1C9D69FF3D3F80438CC220BFC
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.190.68.218
ReturnHeader/FilingSecurityInformation/IPDt02020-07-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:00:00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611129886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLEY GALLOWAY SMITH GOOLSBY PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01200 CORPORATE COURT PO BOX 990
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0411050990
ReturnHeader/PreparerPersonGrp/PhoneNum06063291811
ReturnHeader/PreparerPersonGrp/PreparationDt02020-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI F DEARFIELD CPA
ReturnHeader/ReturnTs02020-07-01T12:00:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.11$0.06$6.05$3.34$2.60$0.74
2023Detailed filing. Detailed filing data is available for this year.$5.36$0.06$5.30$2.88$2.63$0.25
2022Detailed filing. Detailed filing data is available for this year.$5.06$0.00$5.06$2.03$2.54$0.51
2021Detailed filing. Detailed filing data is available for this year.$5.62$0.05$5.57$3.97$2.64$1.33
2020Detailed filing. Detailed filing data is available for this year.$4.23$0.00$4.23$2.37$2.16$0.21
2019Detailed filing. Detailed filing data is available for this year.$4.03$0.00$4.03$4.09$3.44$0.65
2018Detailed filing. Detailed filing data is available for this year.$3.38$0.00$3.38$3.59$3.07$0.52
2017Detailed filing. Detailed filing data is available for this year.$2.89$0.03$2.86$3.15$2.52$0.63
2016Detailed filing. Detailed filing data is available for this year.$2.43$0.20$2.23$2.60$2.29$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.03$1.92$2.99$2.26$0.73
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.57$1.23$2.99$2.46$0.53
2013Summary only. Only limited summary data is available for this year.$1.16$0.46$0.70$2.59$2.28$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.37$0.39$2.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.32$0.09$2.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$1.50$1.50$0.00