2024-08-19T08:14:22-05:00 2023-12-31 111986323 MARCUM LLP 555 LONG WHARF DRIVE NEW HAVEN CT 06511 990 2023-01-01 237099756 SPECIAL OLYMPICS CONNECTICUT INC SPEC 2032301201 2666 STATE STREET 1 HAMDEN CT 065172232 AMBER TENCIC CFO & CDO 2032301201 2024-08-09 1 1 MARY ANTONETTI P00431862 2037819600 2024-08-09 2023 2024-08-08 14:25:15Z MICHAEL B MASON 2666 STATE STREET 1 HAMDEN CT 065172232 7048208 0 X WWW.SOCT.ORG X 1987 CT YEAR ROUND SPORTS TRAINING AND COMPETITION STATEWIDE FOR PERSONS WITH INTELLECTUAL DISABILITIES. 29 29 35 8792 0 0 4215320 5063353 183597 159268 55334 151020 930059 -77534 5384310 5296107 632750 738460 0 0 2339538 2379660 0 0 1127455 2307819 2367825 5280107 5485945 104203 -189838 11412303 11805113 408388 316502 11003915 11488611 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 SHARING OF GIFTS, SKILLS AND FRIENDSHIP WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES AND THE COMMUNITY. 0 0 2839028 738460 159268 SPECIAL OLYMPICS CONNECTICUT, INC. (SOCT) PROVIDES YEAR-ROUND SPORTS TRAINING AND ATHLETICS COMPETITION FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES. WE SERVED 12,619 ATHLETES AND PARTNERS THROUGHOUT THE STATE THROUGH LOCAL, REGIONAL, AND STATE PROGRAMS. THIS YEAR, SOCT HOSTED 380 TOURNAMENTS AND COMPETITIONS IN 23 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'S LEADERSHIP PROGRAM (ALPS), WHICH ALLOWS OUR ATHLETES THE OPPORTUNITY TO BE TRAINED IN COMMUNICATION AND PRESENTING SKILLS. IN RETURN, 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 $2,108,437 SUPPORTED THESE PROGRAMS INITIATIVES. 306404 WINTER GAMES - 414 ATHLETES AND PARTNERS FROM ACROSS THE STATE TRAINED AND COMPETED IN THE OLYMPICS-STYLE WINTER SPORTS OF SNOWSHOEING, CROSS COUNTRY SKIING, ALPINE SKIING, SNOWBOARDING, FIGURE, AND SPEED SKATING, CURLING, FLOOR HOCKEY, TRADITIONAL BASKETBALL AND GYMNASTICS. ATHLETES ALSO RECEIVED FREE HEALTH PROMOTIONS AND FUN FITNESS SCREENING AS PART OF OUR HEALTHY ATHLETES' PROGRAM. TOTAL DONATED GOODS AND SERVICES OF $424,062 SUPPORTED THESE INITIATIVES. 426877 SUMMER GAMES - 1,552 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 FITNESS 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 $248,784 SUPPORTED THESE INITIATIVES. 225417 UNIFIED SPORTS HOLIDAY CLASSIC - 2,337 ATHLETES AND PARTNERS FROM ACROSS THE STATE TRAINED FOR THE OLYMPIC-STYLE SPORTS OF UNIFIED BASKETBALL, UNIFIED BOWLING, POWER LIFTING, AND VOLLEYBALL. ATHLETES ALSO RECEIVED A FREE DENTAL SCREENING AS PART OF THE "SPECIAL SMILES" SEGMENT AND STRESS COUNSELING AS PART OF THE "STRONG MINDS" SEGMENT OF OUR HEALTHY ATHLETES' PROGRAM RESPECTIVELY. TOTAL DONATED GOODS AND SERVICES OF 66,340 SUPPORTED THESE INITIATIVES. 225417 3797726 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 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 14 0 1 35 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 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 BD SECRETARY/STRATEGIC TASK FORCE 2.00 1.00 X X 0 0 0 CHARLES MCLAUGHLIN VICE CHAIR/CO-BOARD MGMT CHAIR 2.00 1.00 X X 0 0 0 CLAUDETTE BEAMON HR COMM CHAIR/D&I TASK FORCE 2.00 1.00 X 0 0 0 ROBERT S GALVIN MD CO-PRGRM COMM. CHAIR/HEALTH SUBCOMM. 2.00 1.00 X 0 0 0 DONALD J BOWNE COMMITTEE CHAIR/BUILDING TASK FORCE 2.00 1.00 X 0 0 0 JASON GUYOT COMMITTEE/BUILDING TASK FORCE 2.00 1.00 X 0 0 0 BRETT GLASER DEI COMM./CIAC UNIFIED SCHOOLS BOARD OF CONTR 2.00 1.00 X 0 0 0 JOHN BRODY DEVELOPMENT COMMITTEE 2.00 1.00 X 0 0 0 PETER SCOTELLA BD MGMT COMM./DEI COMM./COMM. TASK FO 2.00 1.00 X 0 0 0 KIMBERLY MALAN PROGRAM COMMITTEE 2.00 1.00 X 0 0 0 KEITH JOHNSON TREASURER/VIF TASK FORCE 2.00 1.00 X X 0 0 0 MONTE W FOSTER PROGRAM COMMITTEE (RESIGNED 1/7) 2.00 1.00 X 0 0 0 EUGENIO CARO JR CO-PRGRM COMM CHAIR/HEALTH SUBCOMM./HEALTH SUBCOMM 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 COLETTE RUBIO BD MGT COMM/VIF TASK FORCE 2.00 1.00 X 0 0 0 MATTHEW S NECCI ESQ BD CHAIR/STRATEGIC 2.00 1.00 X X 0 0 0 CATHERINE KORTLANDT HR COMM/DEVELOP COMM 2.00 1.00 X 0 0 0 CHRISTOPHER J MOTL BD SECRETARY/FINANCE (RESIGNED 1/31) 2.00 1.00 X X 0 0 0 PETER KEENOY AUDIT/FINANCE COMMITTEE 2.00 1.00 X 0 0 0 KENNETH BOWES BD CHAIR/BD MGMT (RESIGNED 1/31) 2.00 1.00 X X 0 0 0 KIT GEIS COMMITTEE/BUILDING TASK FORCE 2.00 1.00 X 0 0 0 SEAN RABINZOWITZ DEVELOP. COMM./BUILDING TASK FORCE 2.00 1.00 X 0 0 0 KRISTI KAHN AUDIT/FINANCE COMMITTEE (JOINED 1/1) 2.00 1.00 X 0 0 0 TAHJ MCCALL PROGRAM COMMITTEE (JOINED 1/1) 2.00 1.00 X 0 0 0 AMY OLDENBURG DEVELOPMENT COMM (JOINED 1/1) 2.00 1.00 X 0 0 0 JOSH PANDOLFI DEVELOPMENT COMM (JOINED 1/1) 2.00 1.00 X 0 0 0 MICHAEL PENDELL PROGRAM COMMITTEE (JOINED 1/1) 2.00 1.00 X 0 0 0 RONALD SMITH AUDIT/FINANCE COMMITTEE (JOINED 1/1) 2.00 1.00 X 0 0 0 LISA KOVLAKAS DEVELOPMENT COMM (JOINED 7/24) 2.00 1.00 X 0 0 0 MICHAEL B MASON PRESIDENT & CEO 40.00 1.00 X 204977 0 29271 AMBER TENCIC CFO & CDO 40.00 1.00 X 143340 0 28280 348317 0 57551 2 0 1 0 0 59017 1396421 819828 2788087 452598 5063353 ATHLETIC EVENTS-REG FEES 611620 159268 159268 159268 360361 360361 5468 5468 1247087 5715 1456428 5715 -209341 0 -209341 -209341 140931 1396421 289958 -149027 -149027 OTHER REVENUE 900099 66025 66025 66025 5296107 159268 0 73486 688460 688460 50000 50000 348318 57194 215504 75620 1629157 931476 178331 519350 44877 25659 4912 14306 216034 123519 23647 68868 141274 80774 15464 45036 40090 24186 5998 9906 57000 57000 30371 17055 2380 10936 371842 209093 29618 133131 234295 172834 337 61124 80695 18488 12120 50087 673481 601536 26771 45174 254919 219662 17383 17874 8255 7113 563 579 49806 34516 5098 10192 119022 63402 20976 34644 EQUIPMENT & SUPPLIES 255214 232665 1161 21388 REGISTRATION FEES 110252 100511 501 9240 SOI ACCREDITATION FEES 82583 82583 5485945 3797726 560764 1127455 X 307532 123013 0 184519 2191767 2158073 209339 1408923 1059240 254402 19205 18527 241999 181571 301760 245990 94610 55770 7431365 7617995 164778 109852 11412303 11805113 238223 197571 170165 118931 408388 316502 X 5568749 5732783 5435166 5755828 11003915 11488611 11412303 11805113 -189838 674534 0 X X 0 1 X 1 0 X 3978373 3968213 4040107 4215318 5063353 21265364 3978373 3968213 4040107 4215318 5063353 21265364 407167 20858197 255960 211946 159279 164864 365829 1157878 62663 16672 79129 60120 66025 284609 22707851 643539 0.91850 0.91810 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 62,663. 2020 AMOUNT: $ 16,672. 2021 AMOUNT: $ 79,129. 2022 AMOUNT: $ 60,120. 2023 AMOUNT: $ 66,025. 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 2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 57000 57000 0 PART II-B, LINE 1: SOCT CONTRACTED WITH A CONSULTANT, ANDREW M. FLEISCHMANN, TO ASSIST WITH SEEKING ADDITIONAL STATE FUNDING. FOR THE YEAR ENDED DECEMBER 31, 2023, $57,000 WAS PAID TO THE CONSULTANT FOR THIS PURPOSE. 7012140 33011 676939 62500 4434 37162 7617994 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 0.25543 0.09378 0.65080 0 0 301760 245990 55770 55770 ROU OPERATING LEASE LIABILITY 118931 118931 X 8417171 674534 2186943 289958 3151435 5265736 30371 30371 5296107 7932475 2186943 289958 2476901 5455574 30371 30371 5485945 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, 2023 AND 2022, 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 289,958. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 289,958. 0 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 50000 0 0 0 0 0 0 50000 0 50000 EUROPE HELP FOR THE UKRANIAN REFUGEES 50000 WIRE TRANSFER 0 1 0 0 0 0 0 0 0 SCHEDULE F, PART II, LINE 1 DURING 2023 A GRANT WAS PROVIDED TO THE SPECIAL OLYMPICS SLOVAKIA (SOS) IN THE AMOUNT OF $50,000. THE GRANT SUPPORTS THE ONGOING OPERATIONS OF THE DREAM DAY CENTER TO SUPPORT UKRAINIAN REFUGEE FAMILIES THAT HAVE CHILDREN WITH INTELLECTUAL DISABILITIES. THIS PROGRAM OPERATES UNDER THE OVERSIGHT OF THE REGIONAL PRESIDENT & MANAGING DIRECTOR, SPECIAL OLYMPICS EUROPE EURASIA (SOEE). THE PRESIDENT OF SOS AND THE REGIONAL PRESIDENT & MANAGING DIRECTOR OF SOEE ATTENDED A CHAMPIONS SOCIETY EVENT AND PRESENTED ON THE STATUS OF THE PROGRAM AND THE IMPACT OF THE GRANT TO BOARD MEMBERS AND KEY DONORS. A MEMBER OF THE SPECIAL OLYMPICS CONNECTICUT (SOCT) BOARD OF DIRECTORS VISITED SOS IN 2022, 2023 AND AGAIN IN 2024 TO VIEW THE PROGRESS OF THIS GRANT FIRST HAND. THESE TRIPS AND VISITS WERE FUNDED BY PRIVATE SOURCES OUTSIDE OF SOCT AND THE GRANT. TORCH RUN 686432 657854 28578 13551 8650 30131 104728 PENGUIN PLUNGES 82521 75277 7244 1680 52 183 10382 14 768399 663290 105109 4190 17873 22551 75987 1537352 1396421 140931 19421 26575 52865 191097 289958 -149027 1 THE CONNECTICUT ASSOCIATION OF SCHOOLS INC 30 REALTY DRIVE CHESHIRE CT 06410 066699243 501(C)(3) 583200 0 UNIFIED SPORTS WATERBURY POLICE ACTIVITY LEAGUE 64 DIVISION STREET WATERBURY CT 06704 208262614 501(C)(3) 22000 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 PRESIDENT & CEO 199640 0 0 0 5337 0 6304 0 22967 0 234248 0 0 0 AMBER TENCIC CFO & CDO 143340 0 0 0 0 0 4613 0 23667 0 171620 0 0 0 X 3 32418 FMV OF DONATED STOCK X 21 58160 FMV OF DONATED ITEMS X MKTG/PR SVCS 38 162367 FMV OF DONATED ITEMS X SKI TICKETS/RENTALS 44 111339 FMV OF DONATED ITEMS X EQUIP & SUPP 9 59962 FMV OF DONATED ITEMS X FR PRIZES 31 28351 FMV OF DONATED ITEMS 0 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. A COPY OF THE RETURN IS ALSO PROVIDED TO ALL OF THE BOARD OF DIRECTORS FOLLOWING THE COMMITTEE'S REVIEW, PRIOR TO FILING. 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. ANNUAL 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 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, 2023, SPECIAL OLYMPICS CONNECTICUT, INC. RECEIVED THE FOLLOWING IN-KIND DONATIONS OF SERVICES (LABOR)- -2,325 VOLUNTEERS THAT DONATED THEIR TIME OF 60,015 HOURS VALUED AT $2,186,943 (1) 2023 CONNECTICUT RATE OF $36.44 PER VOLUNTEER HOUR AS DETERMINED BY THE INDEPENDENT SECTOR WWW.INDEPENDENTSECTOR.ORG