2023-08-08T13:20:32-05:00 2022-12-31 111986323 MARCUM LLP 555 LONG WHARF DRIVE NEW HAVEN CT 06511 990 2022-01-01 237099756 SPECIAL OLYMPICS CONNECTICUT INC SPEC 2032301201 2666 STATE STREET 1 HAMDEN CT 065172232 MICHAEL B MASON PRESIDENT & CEO 2032301201 2023-07-31 1 MICHAEL MASON 999009999 0 MARY-EVELYN ANTONETTI P00431862 2037819600 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL B MASON 2666 STATE STREET 1 HAMDEN CT 065172232 7205112 0 X WWW.SOCT.ORG X 1987 CT YEAR ROUND SPORTS TRAINING AND COMPETITION STATEWIDE FOR PERSONS WITH INTELLECTUAL DISABILITIES. 25 25 31 7489 0 0 4040107 4215320 39750 183597 1594720 55334 754102 930059 6428679 5384310 448750 632750 0 0 2103031 2339538 0 0 1106721 1019378 2307819 3571159 5280107 2857520 104203 12177475 11412303 205856 408388 11971619 11003915 X THE MISSION OF SPECIAL OLYMPICS IS TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES; GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARINNG OF GIFTS, SKILLS AND FRIENDSHIP WITH THEIR FAMILIES, OTHER SPECIAL OLYMNPICS ATHLETES AND THE COMMUNITY. 0 0 2800799 632750 183597 SPECIAL OLYMPICS CONNECTICUT (SOCT) PROVIDES YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES. WE SERVED 9,875 ATHLETES AND PARTNERS THROUGHOUT THE STATE THROUGH LOCAL, REGIONAL AND STATE PROGRAMS. THIS YEAR, SOCT HOSTED OVER 292 TOURNAMENTS AND COMPETITIONS IN 30 DIFFERENT SPORTS. WE PRIDE OURSELVES ON CONTRIBUTING TO THE LIFELONG PHYSICAL, SOCIAL, AND PERSONAL DEVELOPMENT OF INDIVIDUALS WITH INTELLECTUAL DISABILITIES IN THE STATE, OFFERING MANY VITAL NON-COMPETITION PROGRAMS SUCH AS UNIFIED SPORTS FITNESS CLUBS, WHICH COMBINE ATHLETES WITH AND WITHOUT INTELLECTUAL DISABILITIES IN THE SAME CLUBS TO PARTICIPATE IN A VARIETY OF FITNESS ACTIVITIES. THE ATHLETE LEADERSHIP PROGRAM (ALPS), WHICH ALLOWS OUR ATHLETES THE OPPORTUNITY TO BE TRAINED IN COMMUNICATION AND PRESENTATION SKILLS AND, IN TURN, SERVE AS SPOKESPERSON FOR THE ORGANIZATION; THE HEALTHY ATHLETES PROGRAM WHICH IS DESIGNED TO HELP OUR ATHLETES IMPROVE THEIR OVERALL HEALTH AND FITNESS BY RECEIVING A VARIETY OF HEALTH SERVICES CONDUCTED BY CERTIFIED CLINICIANS; AND THE YOUNG ATHLETES PROGRAM WHICH FOCUSES ON DEVELOPING GROSS AND FINE MOTOR SKILLS, EYE/HAND COORDINATION AND SKILLS NECESSARY FOR THESE CHILDREN WITH INTELLECTUAL DISABILITIES TO COMPLETE IN SPECIAL COMPETITION ONCE THEY REACH AGE 8. TOTAL DONATED GOODS AND SERVICES OF $2,107,317 SUPPORTED THESE PROGRAMS INITIATIVES. 182150 WINTER GAMES - 619 ATHLETES AND PARTNERS FROM ACROSS THE STATE TRAINED AND COMPLETED IN THE OLYMPIC-STYLE WINTER SPORTS OF SNOWSHOEING, CROSS COUNTRY SKIING, ALPINE SKINNING, SNOWBOARDING, FIGURE AND SPEED SKATING, CURLING, FLOOR HOCKEY AND GYMNASTICS. ATHLETES ALSO RECEIVED FREE HEALTH PROMOTIONS AND FUN FITNESS SCREENINGS AS PART OF OUR HEALTHY ATHLETES' PROGRAM. TOTAL DONATED GOODS AND SERVICES OF $191,702 SUPPORTED THESE INITIATIVES. 379162 SUMMER GAMES - 3,229 ATHLETES AND PARTNERS FROM ACROSS THE STATE TRAINED AND COMPLETED IN THE OLYMPIC-STYLE SUMMER GAMES SPORTS OF ATHLETICS: TRACK & FIELD, CYCLING, AQUATICS, SOCCER, AND TENNIS. ATHLETES ALSO PARTICIPATED IN THE HEALTHY ATHLETES' PROGRAM, DESIGNED TO HELP IMPROVE THEIR OVERALL CONDUCTED ON-SITE AT SOUTHERN CONNECTICUT STATE UNIVERSITY THROUGHOUT THE DURATION OF SPORTS COMPETITION IS BROKEN UP INTO 7 MAJOR CATEGORIES; SPECIAL SMILES, HEALTHY HEARING, OPENING EYES, FUN FITNESS, HEALTHY PROMOTIONS, FIT FIVE, AND FIT FEET. TOTAL DONATED GOODS AND SERVICES OF $232,777 SUPPORTED THESE PROGRAM INITIATIVES. 194479 UNIFIED SPORTS HOLIDAY CLASSIC - 2,777 ATHLETES AND PARTNERS FROM ACROSS THE STATE TRAINED AND COMPETED IN THE OLYMPIC-STYLE SPORTS OF BASKETBALL, BOWLING, POWER LIFTING, AND VOLLEYBALL. ATHLETES ALSO RECEIVED FREE DENTAL SCREENING AS PART OF THE "SPECIAL SMILES" SEGMENT AND STRESSED COUNSELING AS PART OF THE "STRONG MINDS" SEGMENT OF OUR HEALTHY ATHLETES' PROGRAM, RESPECTIVELY. TOTAL DONATED GOODS AND SERVICES OF $48,577 SUPPORTED. 194479 3556590 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 31 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CT X X X AMBER TENCIC 2032301201 2666 STATE ST SUITE 1 HAMDEN CT 065172232 NICHOLAS SEMINARA BOARD MGT COMM/STRATEGIC P 2.00 1.00 X 0 0 0 CHARLES MCLAUGHLIN PROGRAM COMMITTEE 2.00 1.00 X 0 0 0 CLAUDETTE BEAMON HR COMM CHAIR/D&I TASK FOR 2.00 1.00 X 0 0 0 ROBERT S GALVIN MD SUBCOMM. 2.00 1.00 X 0 0 0 DONALD J BOWNE DEVELOPMENT COMMITTEE 2.00 1.00 X 0 0 0 JASON GUYOT DEVELOPMENT COMM/BUILDING 2.00 1.00 X 0 0 0 BRETT GLASER PROGRAM COMMITTEE 2.00 1.00 X 0 0 0 JOHN BRODY DEVELOPMENT COMMITTEE 2.00 1.00 X 0 0 0 MICHAEL ELMORE PROGRAM COMMITTEE (RESIGNED 10/25) 2.00 1.00 X 0 0 0 PETER SCOTELLA PROGRAM COMM/BOARD MGT COM 2.00 1.00 X 0 0 0 KIMBERLY MALAN PROGRAM COMMITTEE 2.00 1.00 X 0 0 0 KEITH JOHNSON FINANCE COMMITTEE/CIAC UNI 2.00 1.00 X 0 0 0 MONTE W FOSTER PROGRAM COMMITTEE 2.00 1.00 X 0 0 0 EUGENIO CARO JR PROGRAM COMMITTEE CHAIR 2.00 1.00 X 0 0 0 TIZZIANA WEBER PROGRAM COMMITTEE 2.00 1.00 X 0 0 0 KATHLEEN HAYES HUMAN RESOURCE COMMITTEE 2.00 1.00 X 0 0 0 KEITH MOON DEVELOPMENT COMM/ PROGRAM 2.00 1.00 X 0 0 0 CHIEF PAUL MELANSON DEVELOPMENT COMMITTEE 2.00 1.00 X 0 0 0 MOHAMED DIAB RESIGNED 822 PROGRAM COMM/HEALTH SUB-CO 2.00 1.00 X 0 0 0 COLETTE RUBIO BOARD MGT COMM/VIF TASK FO 2.00 1.00 X 0 0 0 MATTHEW S NECCI ESQ BOARD VICE CHAIR/STRATEGIC 2.00 1.00 X 0 0 0 CATHERINE KORTLANDT HR COMM/DEVELP COMM/BOARD 2.00 1.00 X 0 0 0 KIMBERLY DAVIS MDMBAFACSFCCM PROGRAM COMMITTEE (RESIGNED 7/27) 2.00 1.00 X 0 0 0 DAVID KELLY FINANCE COMMITTEE (RESIGNED 7/15) 2.00 1.00 X 0 0 0 CHRISTOPHER J MOTL BOARD SECRETARY/FINANCE CO 2.00 1.00 X X 0 0 0 PETER KEENOY TREASURER/FINANCE COMM CHA 2.00 1.00 X X 0 0 0 KENNETH BOWES BOARD CHAIR/BOARD MANAGEME 2.00 1.00 X X 0 0 0 KIT GEIS DEVELOPMENT COMMITTEE (JOINED 1/25) 2.00 1.00 X 0 0 0 SEAN RABINZOWITZ BOARD MEMBER (JOINED 4/27) 2.00 1.00 X 0 0 0 ROBERT E DOHERTY JR PRESIDENT / CEO 40.00 1.00 X 161406 0 19417 MICHAEL B MASON SENIOR VP & CFO 40.00 1.00 X 181662 0 30939 343068 0 50356 2 0 1 0 0 67813 111509 764490 3271508 732921 4215320 ATHLETIC EVENTS-REG FEES 611620 183597 183597 183597 163880 163880 984 984 1470412 1578958 -108546 -108546 -108546 1110799 111509 241844 868955 868955 OTHER REVENUE 900099 60120 60120 60120 5384310 183597 0 985393 X 592750 592750 40000 40000 393424 101799 166714 124911 1538856 831757 155323 551776 22760 12762 1770 8228 205675 112429 19319 73927 178823 87623 28398 62802 42375 28199 4414 9762 21237 13363 5803 2071 601246 379171 160403 61672 109670 87505 448 21717 91736 17021 10430 64285 428056 364062 19926 44068 231581 204390 17232 9959 11700 9740 1242 718 59173 39869 6874 12430 106067 54067 16190 35810 EQUIPMENT & SUPPLIES 352978 335954 1580 15444 REGISTRATION FEES 163201 155330 730 7141 SOI ACCREDITATON FEES 88799 88799 5280107 3556590 616796 1106721 X 186380 111828 0 74552 2189207 2191767 252791 209339 1146057 1059240 19327 19205 118365 241999 307475 212865 108141 94610 8343587 7431365 0 164778 12177475 11412303 205856 238223 0 170165 205856 408388 X 5604044 5568749 6367575 5435166 11971619 11003915 12177475 11412303 104203 -1071907 0 X X 0 1 X 1 0 X 3205123 3978373 3968213 4040107 4215318 19407134 3205123 3978373 3968213 4040107 4215318 19407134 354670 19052464 255826 255960 211946 159279 164864 1047875 77702 62663 16672 79129 60120 296286 20751295 701423 0.91810 0.91310 X SCHEDULE A, PART I: THE ORGANIZATION IS EXEMPT PURSUANT TO BOX 10 AS EXEMPT WITH THE IRS UNDER SECTION 509(A)(2). HOWEVER, TO SUPPORT THE USE OF THE SPECIAL 2% RULE FOR REPORTING CONTRIBUTIONS ON SCHEDULE B, THE ORGANIZATION HAS FILLED OUT PART II. THE PART III CALCULATION IS AVAILABLE UPON REQUEST FOR 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7888998 189111 -964864 68000 13097 20008 7012140 7494862 55439 412210 37000 3754 32759 7888998 7194554 28220 592913 72000 217197 31628 7494862 6637949 32707 927853 73500 296570 33885 7194554 7141884 18770 -234089 76000 183674 28942 6637949 0.25473 0.09055 0.65472 0 0 307475 212865 94610 94610 ROU OPERATING LEASE LIABILITY 170165 170165 X 6439358 -1071907 1906348 241844 1076285 5363073 21237 21237 5384310 7407062 1906348 241844 2148192 5258870 21237 21237 5280107 PART V, LINE 4: THE ADAM & LILLIAN BOZZUTO BUILDING FUND WAS ESTABLISHED TO FUND THE CONSTRUCTION OF A FUTURE STATE HEADQUARTERS OFFICE. THE SUSAN SAINT JAMES ENDOWMENT WAS ESTABLISHED TO FUND LOCAL PROGRAM GRANTS STATEWIDE IN SUPPORT OF THE GRASSROOTS ASPECTS OF THE PROGRAM. THE GRANTS SUPPORT ATHLETES AND THEIR LOCAL VOLUNTEER PROGRAMS WITH YEAR ROUND TRAINING AND COMPETITION. THE EUNICE MURTHA ENDOWMENT WAS ESTABLISHED TO FUND LOCAL PROGRAM GRANTS IN SOUTHEASTERN CONNECTICUT IN SUPPORT OF THE GRASSROOTS ASPECTS OF THE PROGRAM. THE GRANTS SUPPORT ATHLETES AND THEIR LOCAL VOLUNTEER PROGRAMS WITH YEAR ROUND TRAINING AND COMPETITION. THE JACKIE LUCAS MEMORIAL SCHOLARSHIP FUND WAS ESTABLISHED TO AWARD COLLEGE SCHOLARSHIPS TO GRADUATING SENIORS FROM FAIRFIELD HIGH SCHOOL THAT ARE PURSUING A FOUR YEAR DEGREE IN SPECIAL EDUCATION. THE SPECIAL OLYMPICS CONNECTICUT PERMANENT ENDOWMENT WAS ESTABLISHED TO SUPPORT THE LONG TERM FINANCIAL STABILITY OF THE ORGANIZATION. OTHER SMALLER QUASI ENDOWMENTS WERE ESTABLISHED TO SUPPORT THE ONGOING YEAR ROUND PROGRAMS OF THE ORGANIZATION INCLUDING THE MOTOR ACTIVITY TRAINING PROGRAM, UNIFIED FITNESS AND MEMORIAL PROGRAM FUNDS. IN ADDITION, THE CHAMPION'S SOCIETY FUND WAS ESTABLISHED TO FOSTER PLANNED GIVING TO THE ORGANIZATION. THE BEAU DOHERTY FUND PROVIDES FUNDING FOR THE ADVANCEMENT OF THE ORGANIZATION, THROUGH THE DEVELOPMENT OF DYNAMIC AND MEANINGFUL NEW PROGRAMS THAT FURTHER IT'S MISSION AND INCREASE OPPORTUNITIES FOR THE HEALTH AND WELLNESS OF THE ORGANIZATION'S ATHLETES. THE FUND PROMOTES CONTINUED INNOVATION AND ADVANCEMENT OF THE ORGANIZATION'S PROGRAMS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE. AS SUCH, THE ORGANIZATION IS EXEMPT FROM STATE AND FEDERAL INCOME TAXES ON INCOME RELATED TO ITS TAX-EXEMPT PURPOSE. THE ORGANIZATION ALSO QUALIFIES UNDER SECTION 501(A) (2) OF THE CODE AS "OTHER THAN PRIVATE FOUNDATION". THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAX POSITIONS BY APPLYING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS ANALYZED THE TAX POSITION TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 241,844. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 241,844. 0 0 0 0 0 0 0 0 0 0 CENTRAL AMERICA AND THE CARIBBEAN HELP DEVELOPE PROGRAM IN THE CARIBBEAN 15000 WIRE TRANSFER 0 EUROPE HELP FOR THE UKRANIAN REFUGEES 25000 WIRE TRANSFER 0 2 0 0 0 0 0 0 0 PART III ACCOUNTING METHOD: SCHEDULE F, PART II, LINE 1 DURING 2022 A GRANT WAS PROVIDED TO SPECIAL OLYMPICS SLOVAKIA (SOS) IN THE AMOUNT OF $25,000. THE GRANT WAS TO SUPPORT THE CREATION OF THE DREAM DAY CENTER TO SUPPORT UKRAINIAN REFUGEE FAMILIES THAT HAVE CHILDREN WITH INTELLECTUAL DISABILITIES. THIS PROGRAM WAS CREATED WITH THE DIRECT INVOLVEMENT AND OVERSIGHT OF THE REGIONAL PRESIDENT & MANAGING DIRECTOR, SPECIAL OLYMPICS EUROPE EURASIA. MEMBERS FROM SPECIAL OLYMPICS SLOVAKIA LEADERSHIP ATTENDED A BOARD MEETING IN OCTOBER OF 2022 TO PRESENT ON THE IMPACT OF THIS GRANT. A MEMBER FROM SPECIAL OLYMPICS CONNECTICUT (SOCT) BOARD OF DIRECTORS VISITED SOS IN 2022 AND AGAIN IN 2023 TO VIEW THE PROGRESS OF THIS GRANT FIRST HAND. THESE TRIPS AND VISITS WERE FUNDED BY PRIVATE SOURCES OUTSIDE OF SOCT AND THE GRANT. DURING 2022 A GRANT WAS PROVIDED TO SPECIAL OLYMPICS ST. KITTS AND NEVIS (SOSKN) IN THE AMOUNT OF $15,000. THE GRANT'S GOAL IS TO RESTORE SOSKN PROGRAMMING TO PRE-PANDEMIC LEVELS . A PRIOR SOCT BOARD CHAIR VISITED THE PROGRAM IN EARLY 2023 TO VIEW THEIR PROGRESS. THIS GRANT IS ADMINISTERED UNDER THE OVERSIGHT OF SPECIAL OLYMPICS NORTH AMERICA. TORCH RUN 598105 41236 556869 8920 8701 17418 92449 PENGUIN PLUNGES 79610 700 78910 1357 256 11351 21 544593 69573 475020 750 20356 8312 71974 1222308 111509 1110799 11027 29057 25986 175774 241844 868955 1 THE CONNECTICUT ASSOCIATION OF SCHOOLS INC 30 REALTY DRIVE CHESHIRE CT 06410 066699243 501(C)(3) 521250 0 UNIFIED SPORTS WATERBURY POLICE ACTIVITY LEAGUE 64 DIVISION STREET WATERBURY CT 06704 208262614 501(C)(3) 33000 0 UNIFIED SPORTS 2 0 PART I, LINE 2: THE ORGANIZATION MEETS WITH EACH GRANTEE TO DETERMINE THE AMOUNT AND NATURE OF GRANT FUNDING REQUIRED TO ACHIEVE MUTUALLY AGREED UPON GOALS. A DETAILED BUDGET IS THEN DEVELOPED BY THE GRANTEE AND REVIEWED AND MODIFIED/APPROVED BY THE ORGANIZATION. ONCE THE BUDGET AND OPERATIONAL PLAN ARE AGREED UPON THE PROGRAM IS EXECUTED BY THE GRANTEE. THE ORGANIZATION MEETS PERIODICALLY WITH THE GRANTEE (QUARTERLY / SEMI-ANNUALLY) TO REVIEW THE STATUS OF PROGRAMMATIC ACHIEVEMENTS AND THE YEAR TO DATE FINANCIAL PERFORMANCE VERSES THE APPROVED BUDGET AND OPERATIONAL PLAN. X X X X 0 0 0 0 0 0 0 0 0 MICHAEL B MASON SENIOR VP & CFO 173787 0 0 0 7875 0 0 0 30939 0 212601 0 0 0 ROBERT E DOHERTY JR PRESIDENT / CEO 133760 0 20000 0 7646 0 0 0 19417 0 180823 0 0 0 X 18095 FMV OF DONATED ITEMS X 3 58896 FMV OF DONATED STOCK X 12 46774 FMV OF DONATED ITEMS X MKTG/PR SVCS 31 447327 FMV OF DONATED ITEMS X SKI TICKETS/RENTALS 30 111593 FMV OF DONATED ITEMS X EQUIP & SUPP 5 25715 FMV OF DONATED ITEMS X FR PRIZES 40 24521 FMV OF DONATED ITEMS 0 1 0 PART I, COLUMN B THE AMOUNTS LISTED IN COLUMN B ARE THE NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MANAGEMENT COMMITTEE CHAIR AND THE ORGANIZATION'S BOARD VICE CHAIR INTERVIEW POTENTIAL CANDIDATES FOR BOARD MEMBERSHIP. THE COMMITTEE THEN NOMINATES CANDIDATES TO BE BROUGHT BEFORE THE FULL BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION PRIOR TO TAKING THE VOTE FOR THEIR ELECTION TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B ALL DECISIONS OF THE BOARD OF DIRECTORS REQUIRE A SIMPLE MAJORITY VOTE. THE VOTE MUST BE TAKEN WHEN THERE IS A QUORUM AT A DULY CALLED MEETING OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT & FINANCE COMMITTEE OF THE BOARD OF DIRECTORS MEETS DIRECTLY WITH THE TAX PREPARER OF THE ORGANIZATION'S INDEPENDENT AUDITORS TO REVIEW THE FINAL DRAFT OF THE FORM 990. AFTER CAREFUL REVIEW AND DISCUSSION OF ALL ASPECTS OF THE RETURN THE COMMITTEE VOTES TO APPROVE FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH NEW BOARD MEMBER IS REQUIRED TO READ AND COMPLETE A CONFLICT OF INTEREST STATEMENT AS PART OF THEIR INITIAL BOARD ORIENTATION. ANNUALLY, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICY AND COMPLETE A SIGNED STATEMENT. IF AN INDIVIDUAL HAS A CONFLICT OF INTEREST, THEY WOULD RECUSE THEMSELVES FROM THE DISCUSSION OF THE MATTER. THIS PROCESS IS MANAGED BY THE ORGANIZATION'S BOARD MANAGEMENT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 ON A BI-ANNUAL BASIS THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND UPDATES THE SALARY RANGES FOR ALL POSITIONS AT SPECIAL OLYMPICS CONNECTICUT INCLUDING THE PRESIDENT AND OTHER OFFICERS AND KEY EMPLOYEES. THIS IS DONE BY REVIEWING COMPARABLE DATA FROM VARIOUS STATE AND NATIONAL NONPROFIT AND CORPORATE SALARY SURVEYS SUCH AS THE NATIONAL ASSOCIATION OF SPECIAL OLYMPICS PROGRAMS (NASOP) AND GUIDE STAR. CONSIDERATION IS GIVEN TO THE SPECIFIC JOB DESCRIPTION, REQUIRED EDUCATION AND RELEVANT EXPERIENCE FOR THE SPECIFIC POSITION. ANNUALLY SALARY INCREASES AND BENEFITS PACKAGES FOR ALL EMPLOYEES OF SPECIAL OLYMPICS CONNECTICUT, INC. ARE REVIEWED AND DELIBERATED IN A JOINT MEETING OF THE HUMAN RESOURCE, AUDIT & FINANCE AND THE EXECUTIVE COMMITTEES OF THE BOARD OF DIRECTORS. THE PROPOSAL IS THEN BROUGHT TO THE FULL BOARD FOR REVIEW AND DELIBERATION AS PART OF THE PROPOSED OPERATING BUDGET FOR THE NEXT CALENDAR YEAR. THE FULL BOARD OF DIRECTORS THEN VOTES TO APPROVE ALL SALARY INCREASES AND BENEFITS PACKAGES AS PART OF THE PROPOSED OPERATING BUDGET. IN ADDITION, THE SALARY INCREASE AND BENEFITS PACKAGE FOR THE PRESIDENT IS REVIEWED PERSONALLY BY THE BOARD CHAIR IN CONSULTATION WITH THE HUMAN RESOURCE AND EXECUTIVE COMMITTEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990, AUDITED FINANCIAL STATEMENTS AND ANNUAL REPORT ARE ALL MADE AVAILABLE TO THE PUBLIC. THE ABOVE ITEMS ARE POSTED ON BOTH THE ORGANIZATION'S WEBSITE AND 3RD PARTY WEBSITES WHERE THEY CAN BE VIEWED AND DOWNLOADED. THE ORGANIZATION ALSO PROVIDES THESE ITEMS IF REQUESTED IN PERSON, OVER THE PHONE OR VIA EMAIL. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 15,285. MANAGEMENT AND GENERAL EXPENSES 2,392. FUNDRAISING EXPENSES 5,291. TOTAL EXPENSES 22,968. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 363,886. MANAGEMENT AND GENERAL EXPENSES 158,011. FUNDRAISING EXPENSES 56,381. TOTAL EXPENSES 578,278. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XII, LINE 2C: DURING THE CALENDAR YEAR ENDING DECEMBER 31, 2022, SPECIAL OLYMPICS CONNECTICUT, INC. RECEIVED THE FOLLOWING IN-KIND DONATIONS OF SERVICES (LABOR)- -1,801 VOLUNTEERS THAT DONATED THEIR TIME OF 55,161 HOURS VALUED AT $1,906,348 (1) 2022 CONNECTICUT RATE OF $34.56 PER VOLUNTEER HOUR AS DETERMINED BY THE INDEPENDENT SECTOR WWW.INDEPENDENTSECTOR.ORG