2024-11-12T16:26:17-06:00 2023-12-31 341884125 CBIZ ADVISORS LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2023-01-01 860307564 SPECIAL OLYMPICS ARIZONA INC SPEC 6022301200 2455 N CITRUS RD BLDG 64 GOODYEAR AZ 85395 DOUGLAS TAYLOR CFO 6022301200 2024-11-12 1 1 KRISTEN M BASS P01247587 6022646835 2024-11-08 2023 2024-10-15 13:58:12Z JAMIE HECKERMAN 2455 N CITRUS RD BLDG 64 GOODYEAR AZ 85395 7096583 0 X WWW.SPECIALOLYMPICSARIZONA.ORG X 1975 AZ SPORTS TRAINING AND ATHLETIC COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR ALL CHILDREN... SPORTS TRAINING AND ATHLETIC COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR ALL CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES 18 18 38 25000 0 0 8390258 5568851 0 0 131950 265352 534157 528917 9056365 6363120 0 0 0 0 2227743 2451958 0 0 399361 3782359 4077956 6010102 6529914 3046263 -166794 10993338 10892424 545005 554082 10448333 10338342 X TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR ALL CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES. GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY... TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR ALL 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 3937046 44423 COMPETITION - PROVIDES YEAR-ROUND ATHLETIC TRAINING AND COMPETITION IN 21 OLYMPIC-TYPE SPORTS TO 21,461 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES.UNIFIED SPORTS/SOCIAL INCLUSION - SPECIAL OLYMPICS ARIZONA UNIFIED PROGRAM PROVIDES SOCIAL INCLUSION FOR INDIVIDUALS WITH AND WITHOUT DISABILITIES THROUGH SPORTS, HEALTH, YOUTH AND ADULT LEADERSHIP, AND OTHER SELF-ADVOCACY PROGRAMS AND CAMPAIGNS. 1256575 PUBLIC EDUCATION - SHARING THE VISION OF SPECIAL OLYMPICS TO OVER 5 MILLION INDIVIDUALS IN ARIZONA THROUGH LOCAL NEWS SOURCES, MEDIA COVERAGE AND THE SPECIAL OLYMPICS ARIZONA COMMUNICATION TOOLS (PRINTED MATERIAL & ELECTRONIC MATERIAL). 659438 OUTREACH & VOLUNTEERS - 25,000 DEDICATED VOLUNTEERS PROVIDE THE TIME AND ENERGY TO MAKE SPECIAL OLYMPICS A REALITY BY SERVING AS COACHES, OFFICIALS, CHAPERONES AND DAY-OF-EVENT VOLUNTEERS FOR OVER 440 COMPETITIONS IN 21 DIFFERENT SPORTS. 5853059 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 49 0 1 38 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X DOUGLAS L TAYLOR CFO 6022301116 2455 N CITRUS RD BLDG 64 GOODYEAR AZ 85395 CASEY STRUNK CHAIR 3.00 X X 0 0 0 PHIL CALIHAN DIRECTOR 1.00 X 0 0 0 SEAN CONKEY DIRECTOR 1.00 X 0 0 0 SAMIT BHALALA DIRECTOR 1.00 X 0 0 0 MIKE DELLOSA DIRECTOR 1.00 X 0 0 0 JERRY FOSTER DIRECTOR 1.00 X 0 0 0 DAVID FUNKHOUSER III DIRECTOR 1.00 X 0 0 0 WILL IRVINE DIRECTOR 1.00 X 0 0 0 GREG GEIST DIRECTOR 1.00 X 0 0 0 BEN GOETTER DIRECTOR 1.00 X 0 0 0 TRISHA LARSON DIRECTOR 1.00 X 0 0 0 LAURIE RASANEN DIRECTOR 1.00 X 0 0 0 STEVE RIVERS DIRECTOR 1.00 X 0 0 0 CINDY RICKETTS DIRECTOR 1.00 X 0 0 0 SARAH SHOCK DIRECTOR 1.00 X 0 0 0 JANINA SHEEDY DIRECTOR 1.00 X 0 0 0 DEMARIO VAUGHN DIRECTOR 1.00 X 0 0 0 MARK WITTHAR DIRECTOR 1.00 X 0 0 0 JAMIE HECKERMAN PRESIDENT/CEO 50.00 X 181192 0 10872 DOUGLAS TAYLOR CFO 50.00 X 141344 0 9832 322536 0 20704 2 0 1 0 0 41455 82685 2018185 3426526 62767 5568851 258352 258352 20994 20994 372283 7000 372283 0 0 7000 7000 7000 28391 82685 111076 -82685 -82685 733048 186863 546185 546185 107664 63241 44423 44423 6363120 44423 0 749846 X 343240 293365 26600 23275 1589665 1351215 127173 111277 78645 73284 2859 2502 281748 239485 22540 19723 158660 147440 5984 5236 68125 57906 5450 4769 8934 8934 1063214 1052074 10793 347 76091 73071 2543 477 119621 109437 5431 4753 498837 477948 11141 9748 789726 786032 3694 67928 65954 1974 35822 34108 1714 175347 161319 14028 120009 110408 9601 SUPPLIES 788903 594091 9709 185103 CHAPTER ASSESSMENTS 91582 77846 7326 6410 REGISTRATION & FEES 68332 68332 IN-KIND MATERIALS 62767 37026 25741 42718 42718 6529914 5853059 277494 399361 2651104 559216 29260 3446511 3124697 1408086 81826 103590 2563300 1901611 421133 661689 1727727 1892209 483647 496660 2473944 2324463 10993338 10892424 230753 406184 272057 115817 42195 32081 545005 554082 X 10433333 10338342 15000 0 10448333 10338342 10993338 10892424 -166794 56803 0 X 0 1 X 1 1 1 X 4921557 3546113 5562963 8390258 5568851 27989742 4921557 3546113 5562963 8390258 5568851 27989742 145085 27844657 111980 73141 150438 152966 258352 746877 6070 3070 9140 28745759 2089261 0.96870 0.96540 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 6,070. 2020 AMOUNT: $ 3,070. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2170615 197831 2368446 2289346 -118731 2170615 2092742 196604 2289346 2323995 108747 340000 2092742 2150168 173827 2323995 1.00000 0 0 1366014 1034186 331828 1197286 867425 329861 661689 DEPOSITS 838 PREPAID RENT 2292104 OPERATING RIGHT-OF-USE ASSET 31521 2324463 OPERATING LEASE LIABILITY 32081 32081 X 10276804 56803 10835360 -6996047 3896116 6380688 8934 -26502 -17568 6363120 10386795 10835360 26502 10861862 -475067 8934 6996047 7004981 6529914 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS FOR OPERATIONS AND PROGRAMS. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SIMILAR STATE PROVISIONS AND, ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE IRC AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME ("UBTI") WOULD BE TAXABLE. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. AT DECEMBER 31, 2023, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST IN GENERAL AND ADMINISTRATIVE EXPENSE IN THE ACCOMPANYING STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETS, IF ANY. THE ORGANIZATION'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORM 990) FOR 2020, 2021 AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FOR FUNDRAISING INCLUDED IN FUNCTIONAL EXPENSE: -6,996,047. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCOME FROM SALES OF INVENTORY INCLUDED IN REVENUE: -26,502. PART XII, LINE 2D - OTHER ADJUSTMENTS: INCOME FROM SALES OF INVENTORY INCLUDED IN REVENUE: 26,502. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES FOR FUNDRAISING INCLUDED IN FUNCTIONAL EXPENSE: 6,996,047. PHOENIX OPEN 111076 82685 28391 111076 111076 82685 28391 111076 111076 -82685 733048 186863 1 1.00000 733048 186863 186863 546185 AZ 0 THE ORGANIZATION IS EXEMPT FROM LICENSING IN ARIZONA (ARS 13-3302). 0 1 0 1.00000 DOUG TAYLOR 2455 N CITRUS RD 64 GOODYEAR AZ 85395 0 JAMIE HECKERMAN IS RESPONSIBLE FOR ORGANIZING THE RAFFLE AND DISTRIBUTING PRIZES X 0 X X X 0 0 0 0 0 0 0 1 0 JAMIE HECKERMAN PRESIDENT/CEO 170192 0 11000 0 0 0 10872 0 0 0 192064 0 0 0 DOUGLAS TAYLOR CFO 132744 0 8600 0 0 0 8814 0 1018 0 151176 0 0 0 PART I, LINE 7 BONUS PAYMENTS WERE MADE BASED ON MEETING ORGANIZATIONAL GOALS AND ARE AT THE DISCRETION OF THE BOARD OF DIRECTORS. X 11 11217 COMPARABLE SALES X EQUIPMENT 19 26013 COMPARABLE SALES X EVENT ITEMS 86 25537 COST 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND WAS REVIEWED BY THE FINANCE COMMITTEE AND PROVIDED TO THE FULL BOARD PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C 1. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIR OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS SHALL ANNUALLY ATTEST (ELECTRONICALLY OR OTHERWISE) A STATEMENT IN THE FORM SUBSTANTIALLY SET FORTH BELOW THAT AFFIRMS SUCH PERSON A. HAS RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE CEO IS DETERMINED ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE CEO'S EMPLOYMENT CONTRACT. ANNUAL SALARY IS DETERMINED BY PERFORMANCE AND REVIEW OF SALARY SURVEYS PROVIDED BY SPECIAL OLYMPICS INTERNATIONAL. OTHER OFFICER COMPENSATION IS DETERMINED BY THE CEO AND IS BASED ON THE RESULTS OF THEIR ANNUAL REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING AND MANAGEMENT: PROGRAM SERVICE EXPENSES 1,052,074. MANAGEMENT AND GENERAL EXPENSES 10,793. FUNDRAISING EXPENSES 347. TOTAL EXPENSES 1,063,214.