Civic Intelligence

Kingston Optimist Club Sports

EIN 83-1334585 • 501(c)3 • Kingston, TN

Profile

Provide structure for middle school aged children to be involved in sports.

PO Box 553Kingston, TN 37763

kingstonoptimistclub.website.siplay

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

48th percentile

0.5%

Higher net margin than 48% 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

57th percentile

1.3%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

49th percentile

-2.9%

Faster revenue growth than 49% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$53,976

Up $699 (+1.3%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$53,976

Up $699 (+1.3%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin48th percentile

Revenue

Down

$140,083

Down $4,140 (-2.9%) from 2024

Expenses

Up

$139,384

Up $19,554 (+16%) from 2024

Net Income

Down

$699

Down $23,694 (-97%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$60K$40K$20K$0Assets 2019: $26,766Net Assets 2019: $26,7662019Assets 2020: $26,594Net Assets 2020: $26,5942020Assets 2021: $28,987Net Assets 2021: $28,9872021Assets 2022: $50,484Net Assets 2022: $50,4842022Assets 2023: $29,765Net Assets 2023: $29,7652023Assets 2024: $53,277Net Assets 2024: $53,2772024Assets 2025: $53,976Net Assets 2025: $53,9762025

Highlighted filing

2025

Assets$53,976
Liabilities-
Net Assets$53,976
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2019: $133,033Expenses 2019: $129,879Net Income 2019: $3,1542019Revenue 2020: $101,225Expenses 2020: $101,397Net Income 2020: -$1722020Revenue 2021: $72,588Expenses 2021: $70,196Net Income 2021: $2,3922021Revenue 2022: $151,679Expenses 2022: $130,182Net Income 2022: $21,4972022Revenue 2023: $117,248Expenses 2023: $137,967Net Income 2023: -$20,7192023Revenue 2024: $144,223Expenses 2024: $119,830Net Income 2024: $24,3932024Revenue 2025: $140,083Expenses 2025: $139,384Net Income 2025: $6992025

Highlighted filing

2025

Revenue$140,083
Expenses$139,384
Net Income$699
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$53,976
Liabilities
-
Net assets
$53,976
Revenue
$140,083
Expenses
$139,384
Net income
$699
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.54$0.54$1.40$1.39$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.53$0.53$1.44$1.20$0.24
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.30$1.17$1.38$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.50$1.52$1.30$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.29$0.29$0.73$0.70$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.27$1.01$1.01$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.27$1.33$1.30$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 5, 2025
Return Version
2024v5.2
Gross Receipts
$159,746
Mission and Program Overview

Mission

Provide structure for middle school aged children to be involved in sports.

Program Services

DescriptionGrantsExpenses
SEE PRIMARY PURPOSE$0$139,384
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL BEAVERPresident-$0--
BRYAN STINNETTVice President-$0--
ABBEY CAMPBELLSecretary/Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Kingston Optimist Club Sports
EIN
83-1334585
Phone
8653762196
Address
PO BOX 553, KINGSTON, TN 37763

Signing Officer

Name
Michael Beaver
Title
President
Phone
8653762196
Signed
2025-09-05
Discuss with paid preparer
Yes

Preparer

Firm
Amelse & Edmonds CPAs
Address
10160 Parkside Drive Suite 200, Knoxville, TN 37922
Preparer
Michelle Amelse CPA
Phone
8652882200
Supplemental Narrative

Additional Explanations

Other

“Part 1 line 20 - irs late payment penalty non-deductible”

Form 990EZ, Part I, Line 16

“Dues and subscriptions 577.”

Form 990EZ, Part I, Line 16

“INSURANCE 1063.”

Form 990EZ, Part I, Line 16

“UMPIRES/REFEREE 12716.”

Form 990EZ, Part I, Line 16

“ADVERTISING 5995.”

Form 990EZ, Part I, Line 16

“FIELD SUPPLIES 31240.”

Form 990EZ, Part I, Line 16

“Basketball expenses 1697.”

Form 990EZ, Part I, Line 16

“PICTURE EXPENSE 3081.”

Form 990EZ, Part I, Line 16

“UNIFORMS 14914.”

Form 990EZ, Part I, Line 16

“Baseball misc expenses 9018.”

Form 990EZ, Part I, Line 16

“Baseball postseason out 35843.”

Form 990EZ, Part I, Line 16

“Football misc expenses 3808.”

Form 990EZ, Part I, Line 16

“BANK FEES 169.”

Form 990EZ, Part I, Line 16

“Depreciation 256.”

Form 990EZ, Part I, Line 16

“CONCESSION LABOR 5204.”

Raw XML Appendix185 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/PersonNm0ABBEY CAMPBELL
IRS990EZ/BooksInCareOfDetail/PhoneNum08653762196
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 553
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KINGSTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037763
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt043651
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt044606
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt019663
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0699
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02809
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt053277
IRS990EZ/Form990TotalAssetsGrp/EOYAmt053976
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt011953
IRS990EZ/GrossReceiptsAmt0159746
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt031616
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt029
IRS990EZ/LandAndBuildingsGrp/BOYAmt09626
IRS990EZ/LandAndBuildingsGrp/EOYAmt09370
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0559
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt053277
IRS990EZ/NetAssetsOrFundBalancesEOYAmt053976
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt053277
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt053976
IRS990EZ/OccupancyRentUtltsAndMaintAmt010994
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL BEAVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRYAN STINNETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ABBEY CAMPBELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0125581
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE STRUCTURE FOR MIDDLE SCHOOL AGED CHILDREN TO BE INVOLVED IN SPORTS.
IRS990EZ/ProgramServiceRevenueAmt0127542
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE PRIMARY PURPOSE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0139384
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0139384
IRS990EZ/TotalProgramServiceExpensesAmt0139384
IRS990EZ/TotalRevenueAmt0140083
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0KINGSTONOPTIMISTCLUB.WEBSITE.SIPLAY
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt048355
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt019981
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt07634
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt075970
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0127542
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0130342
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt042395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt084650
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt053982
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0438911
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt031616
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt036670
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt038718
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt057349
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt017389
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0181742
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0696623
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0159158
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0167012
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0129468
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0161980
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt079005
IRS990ScheduleA/Total509Grp/TotalAmt0696623
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0696623
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART 1 LINE 20 - IRS LATE PAYMENT PENALTY NON-DEDUCTIBLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUES AND SUBSCRIPTIONS 577.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INSURANCE 1063.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UMPIRES/REFEREE 12716.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADVERTISING 5995.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FIELD SUPPLIES 31240.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BASKETBALL EXPENSES 1697.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PICTURE EXPENSE 3081.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UNIFORMS 14914.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BASEBALL MISC EXPENSES 9018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BASEBALL POSTSEASON OUT 35843.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11FOOTBALL MISC EXPENSES 3808.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12BANK FEES 169.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Depreciation 256.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14CONCESSION LABOR 5204.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BEAVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08653762196
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KINGSTON OPTIMIST CLUB SPORTS
ReturnHeader/Filer/BusinessNameControlTxt0KING
ReturnHeader/Filer/EIN0831334585
ReturnHeader/Filer/PhoneNum08653762196
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 553
ReturnHeader/Filer/USAddress/CityNm0KINGSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037763
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821620213
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Amelse & Edmonds CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010160 Parkside Drive Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Knoxville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037922
ReturnHeader/PreparerPersonGrp/PhoneNum08652882200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michelle Amelse CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-09T11:00:50-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.