Civic Intelligence

Central Macomb Optimist Foundation

EIN 82-1183580 • 501(c)3 • Fraser, MI

Profile

Improving the lives of children

17108 E 14 Mile RoadFraser, MI 48026
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

22nd percentile

-22%

Higher net margin than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

16th percentile

-65%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-10%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$17,804

Down $33,124 (-65%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$17,804

Down $33,124 (-65%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin22nd percentile

Revenue

Down

$52,659

Down $5,851 (-10%) from 2024

Expenses

Up

$64,033

Up $5,922 (+10%) from 2024

Net Income

Down

-$11,374

Down $11,773 (-2951%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2020: $20,493Liabilities 2020: $02020Assets 2022: $17,887Liabilities 2022: $0Net Assets 2022: $17,8872022Assets 2023: $50,529Liabilities 2023: $0Net Assets 2023: $50,5292023Assets 2024: $50,928Liabilities 2024: $0Net Assets 2024: $50,9282024Assets 2025: $17,804Liabilities 2025: $0Net Assets 2025: $17,8042025

Highlighted filing

2025

Assets$17,804
Liabilities$0
Net Assets$17,804
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0-$20KRevenue 2020: $8,830Expenses 2020: $12,105Net Income 2020: -$3,2752020Revenue 2022: $24,554Expenses 2022: $25,274Net Income 2022: -$7202022Revenue 2023: $63,384Expenses 2023: $51,965Net Income 2023: $11,4192023Revenue 2024: $58,510Expenses 2024: $58,111Net Income 2024: $3992024Revenue 2025: $52,659Expenses 2025: $64,033Net Income 2025: -$11,3742025

Highlighted filing

2025

Revenue$52,659
Expenses$64,033
Net Income-$11,374
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,804
Liabilities
$0
Net assets
$17,804
Revenue
$52,659
Expenses
$64,033
Net income
-$11,374
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.8$0.00$17.8$52.7$64.0$11.4
2024Detailed filing. Detailed filing data is available for this year.$50.9$0.00$50.9$58.5$58.1$0.40
2023Detailed filing. Detailed filing data is available for this year.$50.5$0.00$50.5$63.4$52.0$11.4
2022Detailed filing. Detailed filing data is available for this year.$17.9$0.00$17.9$24.6$25.3$0.72
2020Summary only. Only limited summary data is available for this year.$20.5$0.00$8.83$12.1$3.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$52,659
Mission and Program Overview

Mission

Improving the lives of children

Improving the lives of children.

Program Services

DescriptionGrantsExpenses
RAISING FUNDS TO IMPROVE THE LIVES OF CHILDREN-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELAINE LYONPresident-$0--
KATHE SEARLEVice President-$0--
KATHY VATALAROTreasurer-$0--
DIANE PUTTSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Central Macomb Optimist Foundation
EIN
82-1183580
In Care Of
% KATHY VATALARO
Phone
5862022641
Address
17108 E 14 MILE ROAD, FRASER, MI 48026

Signing Officer

Name
Kathy Vatalaro
Title
Treasurer
Phone
5862022641
Signed
2025-10-21
Discuss with paid preparer
Yes

Preparer

Firm
Estes & Associates Pc
Address
17600 E 14 MILE RD, Fraser, MI 48026
Preparer
William H Estes
Phone
5864154575
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountMEETINGS 270DUES 8,104SUPPLIES 1,165CORNERSTONE COMMUNITY 499PRIZES - YETI 845DONATIONS 16,048INSTALLATION 2,302WEB SITE 156BANK FEES 161SHIRTS 39BIG FAMILY 2,000MEMBERSHIPS 90CHRISTMAS AUCTION 1,953THANK YOU SNACKS 758JIMMY JOHNS BB 439MCF CHRISTMAS GIFT CARD 399SOUP & CHILI 282SHOP WITH THE SHERIFF 10,050ACTIVITIES 567SPRING INTO ACTION 11,947PROMOTION 478STORAGE 1,033TAXES 870THREE DIGIT LOTTO 3,578”

Raw XML Appendix144 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KATHY VATALARO
IRS990EZ/BooksInCareOfDetail/PhoneNum05862022641
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt017108 14 MILE RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FRASER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048026
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029178
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt017804
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt052659
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-11374
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029178
IRS990EZ/Form990TotalAssetsGrp/EOYAmt017804
IRS990EZ/GrossReceiptsAmt052659
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029178
IRS990EZ/NetAssetsOrFundBalancesEOYAmt017804
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029178
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt017804
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELAINE LYON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATHE SEARLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KATHY VATALARO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DIANE PUTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt064033
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0IMPROVING THE LIVES OF CHILDREN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RAISING FUNDS TO IMPROVE THE LIVES OF CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064033
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt052659
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt052659
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt063384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt031878
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt024554
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0181305
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0181305
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt052659
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt063384
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt031878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt024554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt08830
IRS990ScheduleA/Total509Grp/TotalAmt0181305
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt052659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt063384
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt031878
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt024554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt08830
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0181305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMEETINGS 270DUES 8,104SUPPLIES 1,165CORNERSTONE COMMUNITY 499PRIZES - YETI 845DONATIONS 16,048INSTALLATION 2,302WEB SITE 156BANK FEES 161SHIRTS 39BIG FAMILY 2,000MEMBERSHIPS 90CHRISTMAS AUCTION 1,953THANK YOU SNACKS 758JIMMY JOHNS BB 439MCF CHRISTMAS GIFT CARD 399SOUP & CHILI 282SHOP WITH THE SHERIFF 10,050ACTIVITIES 567SPRING INTO ACTION 11,947PROMOTION 478STORAGE 1,033TAXES 870THREE DIGIT LOTTO 3,578
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY VATALARO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05862022641
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL MACOMB OPTIMIST FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0821183580
ReturnHeader/Filer/InCareOfNm0% KATHY VATALARO
ReturnHeader/Filer/PhoneNum05862022641
ReturnHeader/Filer/USAddress/AddressLine1Txt017108 E 14 MILE ROAD
ReturnHeader/Filer/USAddress/CityNm0FRASER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048026
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383483364
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ESTES & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017600 E 14 MILE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fraser
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048026
ReturnHeader/PreparerPersonGrp/PhoneNum05864154575
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM H ESTES
ReturnHeader/ReturnTs02025-11-14T17:08:21-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.