﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-14T15:50:11-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>208141016</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WELCH WALKER AND ASSOCIATES PC CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>489 HIGHLAND CROSSING SUITE 208</AddressLine1Txt>
        <CityNm>EAST ELLIJAY</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30540</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>900897488</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OPTIMIST INTERNATIONAL 21006 GILMER COUNTY GEORGIA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OPTI</BusinessNameControlTxt>
      <PhoneNum>7062715973</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1711</AddressLine1Txt>
        <CityNm>ELLIJAY</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30540</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TRENT SANFORD</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7062715973</PhoneNum>
      <SignatureDt>2024-01-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TRENT</PersonFirstNm>
        <PersonLastNm>SANFORD</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WALLACE K WELCH</PreparerPersonNm>
      <PTIN>P00576196</PTIN>
      <PhoneNum>7066357644</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>84025</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5618</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>2491</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">75916</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>20942</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>54974</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>63083</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>33716</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>600</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1685</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>5096</OtherExpensesTotalAmt>
      <TotalExpensesAmt>41097</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21986</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33518</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-34306</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>21198</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44273</BOYAmt>
        <EOYAmt>67260</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>44273</BOYAmt>
        <EOYAmt>67260</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>10755</BOYAmt>
        <EOYAmt>46062</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33518</BOYAmt>
        <EOYAmt>21198</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>CHARITABLE SERVICE TO CHILDREN AND YOUTH</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KID SACK IS AN ANNUAL FUNDRAISING EVENT WITH DINNER, SILENT AUCTIONAND RAFFLE. PROCEEDS GRANTED TO GILMER FOOD PANTRY WHO DELIVERSBACKPACKS OF FOOD EACH FRIDAY TO APPROX 400 LOCAL STUDENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>24283</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>JUSTIN ELLIOTT TENNIS TOURNAMENT IS A WEEKEND TENNIS TOURNAMENTHELD ANNUALLY WITH ALL PROCEEDS GRANTED TO LOCAL ORGANIZATIONSTHAT SUPPORT PROGRAMS THAT BENEFIT THE LOCAL YOUTH.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>20817</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GOLF TOURNAMENT HELD ANNUALLY FOR WHICH NET PROCEEDSARE USED TO PROVIDE GRANTS TO LOCAL ORGANIZATIONSTHAT SUPPORT PROGRAMS THAT BENEFIT THE LOCAL YOUTH.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5140</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>50240</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARTIN TITUS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY CHESLOCK</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRENT SANFORD</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>TRENT SANFORD</PersonNm>
        <USAddress>
          <AddressLine1Txt>145 CRABAPPLE LN</AddressLine1Txt>
          <CityNm>ELLIJAY</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30540</ZIPCd>
        </USAddress>
        <PhoneNum>7062715973</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <FundraisingEventInformationGrp>
        <Event1Nm>TENNIS TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>26226</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>26226</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>245</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>525</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>392</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4655</OtherDirectExpensesEvent1Amt>
        <Event2Nm>KIDS SACK</Event2Nm>
        <GrossReceiptsEvent2Amt>24283</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>24283</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>3540</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>5398</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>150</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>195</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>23407</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>23407</GrossRevenueOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>1900</RentFcltyCostsOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>90</FoodAndBeverageOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>3150</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>73916</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>73916</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>245</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>5965</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>5880</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>150</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>8000</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>20240</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>53676</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="22015534">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>PROCEEDS FROM FUNDRAISER FOR FOOD PANTRY PROGRAM FOR SCHOOL AGE CHILDREN; FOOD FOR CHILDREN; GILMER FOOD PANTRY: 5273 HWY 52, ELLIJAY, GA, 30536; NONE, 15000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLEGE SCHOLARSHIP PROGRAM FOR LOCAL HIGH SCHOOL STUDENTS; EDUCATION; GREATER GILMER FOUNDATION: PO BOX 129, ELLIJAY, GA, 30540; NONE, 2500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAMS SUPPORTING AWARENESS &amp; PREVENTION OF CHILD SEXUAL ABUSE; PROGRAM EXPENSES; GILMER COUNTY STEWARDS OF CHILDREN: PO BOX 1168, EAST ELLIJAY, GA, 30539; NONE, 1000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOD &amp; NEEDS OF LOCAL CHILDREN; CHILDREN'S NEEDS; APPALACHIAN CHILDREN'S CENTER: 293 PROGRESS RD, ELLIJAY, GA , 30540; NONE, 5000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLEGE &amp; CAREER READINESS FOR LOCAL STUDENTS; EDUCATION; GILMER COLLEGE &amp; CAREER ACADEMY: 1860 SOUTH MAIN ST, ELLIJAY, GA, 30540; NONE, 2500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>LEADERSHIP PROGRAM; LEADERSHIP; GILMER COUNTY CHAMBER OF COMMERCE: 696 FIRST AVENUE, EAST ELLIJAY, GA, 30540; NONE, 4000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NIGHT TO SHINE PROGRAM EXPENSES; PROGRAM EXP; CARTECAY BAPTIST CHURCH: 118 RIVERWOOD RD, ELLIJAY, GA, 30536; NONE, 500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CHRISTMAS PROGRAM EXPENSES; PROGRAM EXP; AMERICAN LEGION AUXILIARY: 297 LEGION RD, ELLIJAY, GA, 30540; NONE, 100.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>COLLEGE SCHOLARSHIPS; EDUCATION; : , , , ; , 3116.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES 4651.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE 341.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES AND FEES 104.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>A PRIOR PERIOD ADJUSTMENT WAS MADE TO RECLASSIFY DEFERRED REVENUE -34306.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 10755. 46062.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>