2024-11-11T07:38:23-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 520967608 SPECIAL OLYMPICS DISTRICT OF COLUMBIA INC SPEC 2024082640 415 MICHIGAN AVENUE NE GROUND LEV WASHINGTON DC 20017 NICOLE PRESTON PRESIDENT & CEO 2024082640 2024-11-11 1 1 ERIN CRANMER P01712644 2023319880 2024-11-11 2023 2024-10-15 13:58:12Z NICOLE PRESTON 415 MICHIGAN AVENUE NE GROUND LEVEL WASHINGTON DC 20017 1450398 0 X WWW.SPECIALOLYMPICSDC.ORG X 1971 DC TO PROVIDE YEAR ROUND PHYSICAL FITNESS, SPORTS TRAINING, AND ATHLETIC COMPETITION FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES. 21 21 14 2000 0 0 1058596 1097245 105865 182372 1719 4307 -67462 -78272 1098718 1205652 0 0 0 0 683222 741691 0 0 193492 555248 508068 1238470 1249759 -139752 -44107 864652 876908 228983 241271 635669 635637 X SPECIAL OLYMPICS DISTRICT OF COLUMBIA, INC. (THE ORGANIZATION) A DISTRICT OF COLUMBIA NOT-FOR-PROFIT CORPORATION, WAS INCORPORATED IN 1971. SPECIAL OLYMPICS DC IS THE SOLE PROVIDER OF YEAR-ROUND OLYMPIC-TYPE SPORTS, HEALTH, EDUCATION AND INCLUSION PROGRAMS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES AND CLOSELY RELATED DEVELOPMENTAL DISABILITIES LIVING IN THE DISTRICT OF COLUMBIA. SPECIAL OLYMPICS DC OFFERS HEALTH, EDUCATION AND INCLUSION PROGRAMS WHICH ARE ESSENTIAL IN HELPING PARTICIPANTS BECOME SELF-ADVOCATES. ALL SPORTS AND PROGRAMS ARE PROVIDED AT NO COST TO PARTICIPANTS. 0 0 963892 182372 SPECIAL OLYMPICS DISTRICT OF COLUMBIA PROVIDES YEAR ROUND TRAINING AND ATHLETIC COMPETITION IN 10 OLYMPIC-TYPE SPORTS TO 2500 INDIVIDUALS WITH INTELLECTUAL DISABILITIES IN THE DISTRICT OF COLUMBIA. MORE THAN 60 COMPETITIONS ARE CONDUCTED ANNUALLY IN THE DISTRICT. OTHER PROGRAMS INCLUDE UNIFIED CHAMPION SCHOOLS AND HEALTHY ATHLETES.UNIFIED CHAMPION SCHOOLS ENGAGES SCHOOLS AND YOUTH LEADERS TO PROMOTE SOCIAL INCLUSION AND UNIFIED SPORTS ACTIVITIES BY BRINGING TOGETHER STUDENTS WITH DISABILITIES AND WITHOUT DISABILITIES ON AND OFF THE FIELD. SPECIAL OLYMPICS DISTRICT OF COLUMBIA ALSO PROVIDES YOUNG ATHLETES PROGRAM TO PROMOTE SPORT AND PLAY FOR CHILDREN WITH AND WITHOUT INTELLECTUAL DISABILITIES (ID), AGES 2 TO 7 YEARS OLD. YOUNG ATHLETES INTRODUCES MOTOR SKILLS AND BASIC SPORT SKILLS. HEALTHY ATHLETES IS DEDICATED TO PROVIDING HEALTH SERVICES AND EDUCATION TO SPECIAL OLYMPICS ATHLETES. SPECIAL OLYMPICS DISTRICT OF COLUMBIA IS CHANGING THE WAY HEALTH PROFESSIONALS INTERACT WITH PEOPLE WITH INTELLECTUAL DISABILITIES. VOLUNTEER HEALTH CARE PROFESSIONALS PROVIDE FREE HEALTH SCREENINGS AND EDUCATION TO OUR ATHLETES IN THE FORM OF EYE, DENTAL, PHYSICAL THERAPY AND HEALTH PROMOTION. 963892 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 DC X X DC SPECIAL OLYMPICS 2024082640 415 MICHIGAN AVENUE NE GROUND FLOOR WASHINGTON DC 20017 ANITA LARUE MCAFEE DIRECTOR 1.00 X 0 0 0 PATRICK W NALLS DIRECTOR 1.00 X 0 0 0 DOUG ARMSTRONG CHAIR 1.00 X X 0 0 0 ANNA-LISA EVANS DIRECTOR 1.00 X 0 0 0 ROBERT SWENNES DIRECTOR 1.00 X 0 0 0 CHARLES RENNIGER DIRECTOR 1.00 X 0 0 0 BARRY SCANLON VICE CHAIR 1.00 X X 0 0 0 KIRSTEN SUTO-SECKLER DIRECTOR 1.00 X 0 0 0 DR NATHANIEL BEERS DIRECTOR 1.00 X 0 0 0 SHAWN FERGUSON SECRETARY 1.00 X X 0 0 0 SHARON BRUMMELL DIRECTOR 1.00 X 0 0 0 MARVA JO CAMP DIRECTOR 1.00 X 0 0 0 SIMON CARNEY DIRECTOR 1.00 X 0 0 0 STEVE SAXON DIRECTOR 1.00 X 0 0 0 MARK SHAVER DIRECTOR 1.00 X 0 0 0 NICOLA BRODIE DIRECTOR 1.00 X 0 0 0 CHAKA BURGESS DIRECTOR 1.00 X 0 0 0 ANOVIA CRAVEN DIRECTOR 1.00 X 0 0 0 PETE KIRSCHNER DIRECTOR 1.00 X 0 0 0 RALPH MORTON DIRECTOR 1.00 X 0 0 0 MATTHEW SAXON DIRECTOR 1.00 X 0 0 0 NICOLE PRESTON PRESIDENT & CEO 40.00 X 133900 0 20794 133900 0 20794 1 0 1 0 0 417935 112841 566469 62432 1097245 SPORTS & TOURNAMENTS 900099 182372 182372 182372 4307 4307 166474 417935 244746 -78272 -78272 1205652 182372 0 -73965 132276 96860 11183 24233 477439 349611 40360 87468 84583 61937 7150 15496 47393 34704 4007 8682 23500 23500 79882 53713 486 25683 40357 37095 3262 31449 23029 2658 5762 58265 57829 436 17395 12738 1470 3187 18513 13556 1565 3392 EVENT & OTHER FEES 167609 165892 522 1195 IN-KIND FOOD 23225 23225 ACCREDITATION FEES 13933 10203 1177 2553 33940 21797 12143 1249759 963892 92375 193492 582102 550016 105267 126428 4118 5663 115517 85739 47173 29778 87058 137047 38934 27976 864652 876908 140763 155620 47381 55770 40839 29881 228983 241271 X 635669 635637 635669 635637 864652 876908 -44107 26225 17850 0 X X 0 1 X 1 0 X 745072 824792 909014 1058596 1097245 4634719 484078 257358 136854 131959 235856 1246105 1229150 1082150 1045868 1190555 1333101 5880824 46900 52350 42190 43290 83235 267965 0 46900 52350 42190 43290 83235 267965 5612859 1655 1591 1331 1719 4307 10603 1655 1591 1331 1719 4307 10603 1230805 1083741 1047199 1192274 1337408 5891427 0.95270 0.95710 0.00180 0.00140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30601 27032 3569 41236 41235 1 43680 17472 26208 29778 LEASE LIABILITY 29881 29881 X 1458061 26225 30000 56225 1401836 -196184 -196184 1205652 1458093 30000 178334 208334 1249759 0 1249759 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2021 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2021, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2018 THROUGH 2020 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES RETURNS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR SPECIAL EVENTS -196,184. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR SPECIAL EVENTS 178,334. NIGHT OF TREES GALA 350181 213239 136942 30000 24004 78704 48099 POLAR BEAR PLUNGE 204696 204696 17850 28340 1 29532 29532 3480 6620 7649 584409 417935 166474 30000 45334 85324 84088 244746 -78272 X X X 0 0 0 0 0 0 0 0 0 NICOLE PRESTON PRESIDENT & CEO 133900 0 0 0 0 0 0 0 20794 0 154694 0 0 0 X AUCTION ITEMS OF THE NIGHT OF TREES EVENT 101 39207 FAIR MARKET VALUE X BOWLING FOR BOWLING PROGRAM 1 21750 FAIR MARKET VALUE X GIFT CARD FOR SODC PROGRAMS 1 1000 FAIR MARKET VALUE X COCA COLA PRODUCTS SUMMER GAMES 1 475 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND ADMINISTRATION COMMITTEE RECEIVES THE FORM 990 FROM THE INDEPENDENT PUBLIC ACCOUNTING FIRM AND REVIEWS THE FORM 990 FOR ACCURACY AND DISCLOSURE. AND REVIEW AT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C A DIRECTOR SHALL BE CONSIDERED TO HAVE A CONFLICT OF INTEREST IF SUCH DIRECTOR OR FAMILY MEMBER, OR ANY ORGANIZATION IN WHICH SUCH DIRECTOR OR FAMILY MEMBER IS AN OFFICER, DIRECTOR, EMPLOYEE, MEMBER, PARTNER, TRUSTEE, OR CONTROLLING STOCKHOLDER, HAS EXISTING OR POTENTIAL FINANCIAL OR OTHER INTERESTS WHICH IMPAIR OR MIGHT REASONABLY APPEAR TO IMPAIR SUCH MEMBER'S INDEPENDENT, UNBIASED JUDGMENT IN THE DISCHARGE OF HIS OR HER RESPONSIBLITIES TO THE CORPORATION. ALL DIRECTORS SHALL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICABLE TIME. NO DIRECTOR SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING IN WHICH SUCH DIRECTOR HAS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE GOVERNING BODY THROUGH DATA COMPARABILITY WITH SIMILAR NON-PROFIT ORGANIZATIONS. OTHER OFFICERS AND KEY EMPLOYEE'S COMPENSATION ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR'S THROUGH DATA COMPARABILITY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: BOARD TREASURER, BOARD CHAIR, PRESIDENT & CEO