Civic Intelligence

Central Macomb Optimist Foundation

990EZ • Fiscal year 2024 • EIN 82-1183580

Oct 01, 2023 to Sep 30, 2024 • Filed on Dec 10, 2024

Organization Profilewww.Centralmacomboptimist.com
17108 E 14 Mile RoadFraser, MI 48026

(586) 202-2641

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

45th percentile

0.7%

Higher net margin than 45% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

50th percentile

0.8%

Faster asset growth than 50% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-7.7%

Faster revenue growth than 37% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$50,928

Up $399 (+0.8%) from 2023

Net Assets

Up

$50,928

Up $399 (+0.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin45th percentile

Revenue

Down

$58,510

Down $4,874 (-7.7%) from 2023

Expenses

Up

$58,111

Up $6,146 (+12%) from 2023

Net Income

Down

$399

Down $11,020 (-97%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$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

2024

Assets$50,928
Liabilities$0
Net Assets$50,928
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$58,510
Expenses$58,111
Net Income$399
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Dec 10, 2024
Return Version
2023v6.0
Gross Receipts
$58,510
Mission and Program Overview

Mission

Improving the lives of children

Program Services

DescriptionGrantsExpenses
RAISING FUNDS TO IMPROVE THE LIVES OF CHILDREN--
Compensation and Service Providers
Top Officer Pay79th 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
Address
17108 E 14 MILE ROAD, FRASER, MI 48026

Signing Officer

Name
Kathy Vatalaro
Title
Treasurer
Phone
5862022641
Signed
2024-12-10
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 285dues 6,128supplies 1,971spring into action 17,475prizes - yeti 866donations 19,431installation 1,742dinner for auction 2,248bank fees 101shirts 265postage 293miscellaneous 464lotto prizes 3,475taxes 40web site 179storage 822promotion 415beanies 99big family 565halloween 385vision hope 594memberships 105romeo club 163”

Raw XML Appendix133 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/BOYAmt050529
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt050928
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt058510
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0399
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt050529
IRS990EZ/Form990TotalAssetsGrp/EOYAmt050928
IRS990EZ/GrossReceiptsAmt058510
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt050529
IRS990EZ/NetAssetsOrFundBalancesEOYAmt050928
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt050529
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt050928
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/OtherExpensesTotalAmt058111
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0IMPROVING THE LIVES OF CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RAISING FUNDS TO IMPROVE THE LIVES OF CHILDREN
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt058111
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt058510
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt063384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt031878
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt024554
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0128646
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0128646
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt063384
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt031878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt024554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt08830
IRS990ScheduleA/Total509Grp/TotalAmt0128646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt063384
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt031878
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt024554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt08830
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0128646
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTMEETINGS 285DUES 6,128SUPPLIES 1,971SPRING INTO ACTION 17,475PRIZES - YETI 866DONATIONS 19,431INSTALLATION 1,742DINNER FOR AUCTION 2,248BANK FEES 101SHIRTS 265POSTAGE 293MISCELLANEOUS 464LOTTO PRIZES 3,475TAXES 40WEB SITE 179STORAGE 822PROMOTION 415BEANIES 99BIG FAMILY 565HALLOWEEN 385VISION HOPE 594MEMBERSHIPS 105ROMEO CLUB 163
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/SignatureDt02024-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL MACOMB OPTIMIST FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0821183580
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/PreparationDt02025-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William H Estes
ReturnHeader/ReturnTs02025-02-12T10:59:14-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$50,928
Liabilities
$0
Net assets
$50,928
Revenue
$58,510
Expenses
$58,111
Net income
$399
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