2023-08-28T15:51:43-05:00 2022-12-31 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2022-01-01 237242294 SPECIAL OLYMPICS MASSACHUSETTS INC SPEC 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 MARY BETH MCMAHON PRESIDENT AND CEO 5084850986 2023-08-27 1 MARY BETH MCMAHON 999009999 0 STEPHEN M SNOW P00641289 7813564800 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARY BETH MCMAHON 512 FOREST STREET MARLBOROUGH MA 01752 6330717 0 X WWW.SPECIALOLYMPICSMA.ORG X 1971 MA TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETICS COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES OF ALL AGES BY PROVIDING THEM WITH CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, PREPARE FOR ENTRY INTO SCHOOL AND COMMUNITY PROGRAMS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES, THEIR PEERS AND THE COMMUNITY. 24 24 36 8398 0 0 4356375 5936409 0 0 622511 -201760 103834 -544015 5082720 5190634 0 0 0 0 2076627 2473618 0 0 1128846 1450216 2767812 3526843 5241430 1555877 -50796 19308984 18240507 3423318 3527824 15885666 14712683 X TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETICS COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES OF ALL AGES BY PROVIDING THEM WITH CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, PREPARE FOR ENTRY INTO SCHOOL AND COMMUNITY PROGRAMS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES, THEIR PEERS AND THE COMMUNITY. 0 0 3575898 SPECIAL OLYMPICS MASSACHUSETTS CONTINUED TO BUILD BACK BETTER FROM 2020 AND 2021, AS ATHLETES AND VOLUNTEERS WERE WELCOMED BACK TO THE COURTS AND FIELDS OF PLAY THROUGHOUT THE STATE IN 798 COMPETITIVE EVENTS WITH THE HELP OF 8,398 VOLUNTEERS. IN 2022, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED TRAINING AND COMPETITION IN 23 INDIVIDUAL AND TEAM SPORTS FOR OVER 14,247 CHILDREN AND ADULTS WITH AND WITHOUT INTELLECTUAL DISABILITIES WITH THE SUPPORT OF 1,087 COACHES. THE ORGANIZATION OFFERS A PROGRAM CALLED UNIFIED SPORTS TO ENGAGE THE WHOLE SCHOOL AND COMMUNITY IN SPORTS, LEADERSHIP AND EDUCATION PROGRAMS. THE GOAL IS TO INCREASE INVOLVEMENT IN PROGRAMMING TO 24,000 PARTICIPANTS BY THE END OF 2024 WITH SPECIFIC OUTREACH INTO CITIES AND OTHER HARD TO REACH COMMUNITIES. 3575898 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 36 1 0 0 0 0 0 0 0 0 0 1 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X X THE ORGANIZATION 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 ERIC SPINDT CHAIR 5.00 X X 0 0 0 RICHARD MCDONALD VICE CHAIR 5.00 X X 0 0 0 JULIE SANTOSUS TREASURER 5.00 X X 0 0 0 ERIN FARRELL CLERK 5.00 X X 0 0 0 GERRY ALLEN DIRECTOR 5.00 X 0 0 0 PETER BAKKALA DIRECTOR 5.00 X 0 0 0 STEVEN CHAO DIRECTOR 5.00 X 0 0 0 DAN COLLINS DIRECTOR 5.00 X 0 0 0 VINNIE DABOUL DIRECTOR 5.00 X 0 0 0 PATRICK DELAHUNTY DIRECTOR 5.00 X 0 0 0 STEVEN FRANSBLOW DIRECTOR 5.00 X 0 0 0 CHRIS GAFFNEY DIRECTOR 5.00 X 0 0 0 WILLIAM GROSS DIRECTOR 5.00 X 0 0 0 PAUL KRAFT DIRECTOR 5.00 X 0 0 0 TYLER LAGASSE DIRECTOR 5.00 X 0 0 0 PETER MEE DIRECTOR 5.00 X 0 0 0 RONALD MOLINA-BRANTLEY DIRECTOR 5.00 X 0 0 0 GALE MURRAY DIRECTOR 5.00 X 0 0 0 BRIAN OATES DIRECTOR 5.00 X 0 0 0 MICHELLE PORTER DIRECTOR 5.00 X 0 0 0 MELISSA REILLY DIRECTOR 5.00 X 0 0 0 REGINA ROBINSON DIRECTOR 5.00 X 0 0 0 RICHARD SCIOLI DIRECTOR 5.00 X 0 0 0 LAUREN ZAJAC DIRECTOR 5.00 X 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 40.00 X 224137 0 20401 CLINTON ROWE CFO 40.00 X 123438 0 2644 STEPHEN HUFTALEN EVP OF DEV. AND MARKETING 40.00 X 111429 0 14529 DEBRA COULTER VP OF INFORMATION SERVICES 40.00 X 102461 0 0 561465 0 37574 4 0 1 0 0 2121145 3815264 19935 5936409 176455 176455 208803 587018 -378215 -378215 -378215 0 2121145 553065 -553065 -553065 OTHER 900099 9050 9050 9050 5190634 9050 0 -754825 X 370620 87815 182379 100426 1711161 1036914 98467 575780 224951 127660 23858 73433 166886 90670 22026 54190 57022 57022 25348 8038 17310 435225 236327 57450 141448 241044 216939 4821 19284 43201 15929 6237 21035 150452 89133 2746 58573 129683 116714 2594 10375 285826 257243 5717 22866 74000 66600 1480 5920 COMPETITIONS 1032354 1032354 SOI - CHAPTER FEE 78655 39327 39328 VOLUNTEERS AND FAMILIES 63836 63836 SUPPLIES 38025 20648 5019 12358 113141 69751 27542 15848 5241430 3575898 536686 1128846 2555535 1809875 451341 548025 27872 24204 11001691 4121783 6755105 6879908 8259572 8123977 1259559 854518 19308984 18240507 180072 341483 95205 152075 3148041 3034266 3423318 3527824 X 15775189 14512683 110477 200000 15885666 14712683 19308984 18240507 -50796 -1122187 0 X 0 1 X 1 0 X 6299805 5254644 4249443 4356375 5936409 26096676 6299805 5254644 4249443 4356375 5936409 26096676 26096676 126495 142899 143433 138912 176455 728194 15057 13871 119730 294811 9050 452519 27277389 0.95670 0.95750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 407116 407116 9214099 3097125 6116974 669645 638858 30787 710831 385800 325031 6879908 X 9418597 -1122187 4797085 553065 4227963 5190634 0 5190634 10591580 4797085 553065 5350150 5241430 0 5241430 PART X, LINE 2: THE ORGANIZATION FOLLOWS ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF DECEMBER 31, 2022. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 553,065. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 553,065. X X X X X X 1 OVER THE EDGE 121 HUBLEY MILL LAKE ROAD UPPER TANTALLON NOVA SCOTIA CA OVER THE EDGE 0 88810 56206 32604 88810 56206 32604 MA XTRA MILE 604928 604928 164984 LETR 470067 470067 48085 22 1046150 1046150 339996 2121145 2121145 553065 553065 -553065 X X X 0 0 0 0 0 0 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 224137 0 0 0 0 0 12090 0 8311 0 244538 0 0 0 A MA DEVELOPMENT FINANCE AGENCY 043431814 000000000 2008-08-21 9444000 BUILDING CONSTRUCTION 0 1 0 A 6331432 9365698 147180 9218518 2009 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 46 11373 RESALE VALUE X 3 19935 FAIR MARKET VALUE 0 0 1 PART I, LINE 32B: THE ORGANIZATION'S "RECYCLE FOR GOLD" CAR DONATION PROGRAM IS OPERATED BY MILLIS INDUSTRIES (HTTP://RECYCLEFORGOLD.ORG/). FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND POSSIBLE REVISION. IT IS THEN PRESENTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN CONNECTION WITH A FULL BOARD MEETING. ONCE APPROVED BY ALL BODIES, THE FORM 990 IS SIGNED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ADVISED OF THE CONFLICT OF INTEREST POLICY PRIOR TO THEIR APPOINTMENT AND DURING THEIR ORIENTATION SESSION, WHICH IS HELD PRIOR TO THEIR ATTENDING A FULL BOARD MEETING. EACH BOARD MEMBER IS ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. MANAGEMENT AND THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS ARE VIGILANT WITH REGARD TO ALL FINANCIAL TRANSACTIONS TO ENSURE COMPLIANCE AND/OR FULL DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S PRESIDENT/CEO IS EVALUATED ON AN ANNUAL BASIS AGAINST GOALS WHICH ARE ESTABLISHED AT THE BEGINNING OF EACH CALENDAR YEAR AND APPROVED BY THE FULL BOARD OF DIRECTORS. THE GOALS ARE "WEIGHTED AND EVALUATED BASED ON THE PERCENTAGE OF COMPLETION AT THE END OF THE CALENDAR YEAR. THE PRESIDENT/CEO'S SALARY IS BASED ON SALARY SURVEYS GENERATED FROM WITHIN THE SPECIAL OLYMPICS MOVEMENT AND NOT-FOR-PROFIT INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 ALL OFFICIAL DOCUMENTS OF SPECIAL OLYMPICS MASSACHUSETTS ARE AVAILABLE TO THE GENERAL PUBLIC THROUGH THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE OR UPON REQUEST DIRECTLY FROM SPECIAL OLYMPICS MASSACHUSETTS. FORM 990; PART IX DURING 2022, THE ORGANIZATION RECOGNIZED $4,797,085 OF DONATED SERVICES RELATED TO PROGRAM ACTIVITIES IN ITS AUDITED FINANCIAL STATEMENTS. PURSUANT TO THE INSTRUCTIONS FOR COMPLETING THE FORM 990, THESE DONATED SERVICES ARE NOT REPORTED ON THE FORM 990. (SEE SCHEDULE D, PARTS XI AND XII.) HOWEVER, WHEN THESE DONATED SERVICES EXPENSES ARE FACTORED IN, THE ORGANIZATION'S PROGRAM SERVICES EXPENSES REPRESENT 79.1% OF ITS TOTAL EXPENSES IN 2022.