Jackson Optimist Charitable Fund INC FY2023 filing

Tax-deductible

Jackson, MI501(c)(3)Since 1984Youth DevelopmentEIN 38-2520345Revenue $870K in FY2023

On file with the IRSoptimisticearena.com1300 W North St, 49202-3134 · Jackson, MITax-exempt since Jun 1984Publicly supported — 509(a)(2)

Tell your story. Claim this org

Optimist ice arena will strive to provide a venue for cultural, recreational, social and entertainment activities for the entire community. In doing so, we enhance the well being of the youth and families we serve. Our facility will be safe, accessible and affordable.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$65K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $47K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$44K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$870K
+18% vs prior year
Spent
$772K
To programs
88%
Net assets
$1.3M
By yearFY2021–FY2025
Revenue
$870K
FY2023▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2021$681K
FY2022$735K
FY2023$870K
FY2024$910K
FY2025$859K
Expenses
$772K
FY2023▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021$649K
FY2022$709K
FY2023$772K
FY2024$828K
FY2025$862K
Net assets
$1.3M
FY2023▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.2M
FY2022$1.2M
FY2023$1.3M
FY2024$1.4M
FY2025$1.4M

From the FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $681K Management & general 12% · $91K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to fix it

Who runs it and what they're paid

8 people listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
General Manager
$64,992Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Don Trapp’s $68K as General Manager is at the 59th percentile of top reported officer pay among 1993 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Don Trapp$67,626$64,992$67,000$63,171

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Jackson Optimist Charitable Fund INC executive salaries →

On this list? Claim this org

Something off? Claim to fix it

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides recreational activities for community youth.

Questions for Jackson Optimist Charitable Fund INC

Tap to ask. Jackson Optimist Charitable Fund INC sees how many people are interested.

Your first name shows with your question. Jackson Optimist Charitable Fund INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $681K · in their own filed words · FY2022
01

Recreational Activity (ice Skating) for Youth of Community

Over 40,000 youths served annually

$681Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2021
Total grants receivedfrom 1 funder$10K
Grants paid · 1 grant · $14K · 2023–2023
Optimist InternationalMI · FY2023$13,625

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$870K
Ln 12
Fees for servicesLn 2g$706K
Other incomeLn 4–11$138K
Gifts and grantsLn 1h$26K
Money outPt IX
$772K
Ln 25
Programscol B$681K
Managementcol C$91K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$129K
Total assetsLn 16$1.4M
LiabilitiesLn 26$44K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26K
Fees for servicesLn 2g$706K
Investment incomeLn 3$43
Other incomeLn 4–11$138K
Total revenueLn 12$870K
Assets in detailPt X, end of year
CashLn 1$19K
SavingsLn 2$110K
Cash and savings togetherLn 1–2$129K
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$1.4M
LiabilitiesLn 26$44K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 521
VolunteersI 66
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$97K$129K
Land, buildings, equipmentLn 10c$1.2M$1.2M
Total assetsLn 16$1.3M$1.4M
LiabilitiesLn 26$54K$44K
Net assetsLn 32$1.2M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Pay of current officers, directors and key staffLn 5$73K$73K
Other salaries and wagesLn 7$168K$168K
Other employee benefitsLn 9$30K$30K
Payroll taxesLn 10$19K$18K$1K
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$6K$4K$1K
OccupancyLn 16$221K$214K$7K
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$85K$85K
InsuranceLn 23$21K$17K$4K
Other expenses (24a–d)Ln 24$123K$123K
All other expensesLn 24e$11K$10K$6
Total functional expensesLn 25$772K$681K$91K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $859K$862K−$4K$1.4M 990 PDF
FY2024 $910K$828K$82K$1.4M 990 PDF
FY2023 Viewing $870K$772K$98K$1.3M 990 PDF
FY2022 $735K$709K$26K$1.2M 990 PDF
FY2021 $681K$649K$31K$1.2M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $870,241 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $21,895$26,223
I-9 Program service revenuePrior year $650,501$706,169
I-10 Investment incomePrior year $11$43
I-11 Other revenuePrior year $62,238$137,806
I-12 Total revenuePrior year $734,645$870,241
I-13 Grants and similar amounts paidPrior year $450$2,855
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $259,603$289,340
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $448,980$480,028
I-18 Total expensesPrior year $709,033$772,223
I-19 Revenue less expensesPrior year $25,612$98,018
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $870,241 across 7 lines filed
Lines not itemized here account for $42,774 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$26,223
VIII-1h Total contributions, gifts and grants$26,223
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $706,169$706,169
VIII-3 Investment incomeExcluded from tax $43$43
VIII-6 Net rental income or lossExcluded from tax $19,323$19,323
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $75,709$75,709
VIII-12 Total revenueRelated to mission $781,878 · Unrelated business $0 · Excluded from tax $62,140$870,241
Part IX · Statement of functional expenses $772,223 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $2,855$2,855
IX-5 Pay of current officers, directors and key staffManagement $72,801$72,801
IX-7 Other salaries and wagesPrograms $167,574$167,574
IX-9 Other employee benefitsPrograms $29,896$29,896
IX-10 Payroll taxesPrograms $17,610 · Management $1,459$19,069
IX-11c Accounting feesManagement $2,950$2,950
IX-12 Advertising and promotionPrograms $7,940$7,940
IX-13 Office expensesPrograms $4,369 · Management $1,456$5,825
IX-16 OccupancyPrograms $213,810 · Management $6,752$220,562
IX-19 Conferences, conventions and meetingsPrograms $1,996$1,996
IX-20 InterestManagement $1,266$1,266
IX-22 Depreciation, depletion and amortizationPrograms $85,154$85,154
IX-23 InsurancePrograms $16,642 · Management $4,267$20,909
IX-24 Other expenses (24a–d)Programs $122,924$122,924
IX-24e All other expensesPrograms $10,496 · Management $6$10,502
IX-25 Total functional expensesPrograms $681,266 · Management $90,957 · Fundraising $0$772,223
Part X · Balance sheet $1,372,921 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $22,005$18,872
X-2 Savings and temporary cash investmentsStart of year $75,012$110,055
X-4 Accounts receivableStart of year $6,722$12,840
X-8 Inventories for sale or useStart of year $8,458$12,911
X-9 Prepaid expenses and deferred chargesStart of year $3,941$4,216
X-10c Land, buildings and equipment, netStart of year $1,168,326$1,214,027
X-16 Total assetsStart of year $1,284,464$1,372,921
X-17 Accounts payable and accrued expensesStart of year $1,381$964
X-19 Deferred revenueStart of year $16,993$17,572
X-26 Total liabilitiesStart of year $53,970$44,409
X-32 Total net assets or fund balancesStart of year $1,230,494$1,328,512
X-33 Total liabilities and net assetsStart of year $1,284,464$1,372,921
Part XI · Reconciliation of net assets $1,328,512 net assets at year end
XI-1 Total revenue$870,241
XI-2 Total expenses$772,223
XI-3 Revenue less expenses$98,018
XI-4 Net assets at start of year$1,230,494
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,328,512

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.