2024-11-13T15:02:40-06:00 2023-12-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-01-01 680363121 SPECIAL OLYMPICS NORTHERN CALIFORNIA INC SPEC 9259448801 3480 BUSKIRK AVENUE 340 PLEASANT HILL CA 94523 DAVID L SOLO PRESIDENT/CEO 9259448801 2024-11-12 1 1 MATTHEW PETROSKI P00853132 9257902600 2024-11-12 2023 2024-10-15 13:58:12Z DAVID L SOLO 3480 BUSKIRK AVENUE 340 PLEASANT HILL CA 94523 11801738 0 X WWW.SONC.ORG X 1995 CA YEAR-ROUND SPORTS TRAINING AND COMPETITION FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES. 27 27 76 21084 0 0 26306166 10685796 0 12986 95532 643793 12048 23722 26413746 11366297 341233 416397 0 0 5314698 6689079 0 0 3501729 5816108 7340153 11472039 14445629 14941707 -3079332 27606694 24444252 3276273 3168005 24330421 21276247 X SPECIAL OLYMPICS PROVIDES ATHLETIC OPPORTUNITIES TO CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES TO INSTILL THE CONFIDENCE NEEDED TO SUCCEED IN LIFE. 0 0 3893796 12986 SPECIAL OLYMPICS NORTHERN CALIFORNIA AND NEVADA IS A FREE YEAR-ROUND SPORTS TRAINING AND COMPETITION PROGRAM FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES. THERE ARE OVER 31,800 ATHLETES WHO TRAIN & COMPETE IN 334 COMPETITIONS THROUGHOUT THE REGIONS IN 13 SPORTS. SPECIAL OLYMPICS REQUIRES THE EXTRAORDINARY SUPPORT AND TIME OF VOLUNTEERS. OUR 9,897 CERTIFIED COACHES VOLUNTEERED OVER 250,000 HOURS AND ANOTHER 11,187 PEOPLE VOLUNTEERED AT COMPETITIONS AND FUNDRAISERS. FINANCIAL SUPPORT COMES ALMOST EXCLUSIVELY FROM INDIVIDUALS, ORGANIZATIONS, CORPORATIONS AND FOUNDATIONS. 1534989 346397 THE SPECIAL OLYMPICS NORTHERN CALIFORNIA & NEVADA SCHOOLS PARTNERSHIP PROGRAM IS A UNIQUE EDUCATION PROGRAM ACTIVE IN 464 K-12 PUBLIC SCHOOLS, INVOLVING MORE THAN 22,800 GENERAL AND SPECIAL EDUCATION STUDENTS AND IMPACTING MORE THAN 135,000 STUDENTS. SPECIAL OLYMPICS ASSISTS SCHOOLS IN INITIATING UNIFIED SPORTS AND WHOLE-SCHOOL INVOLVEMENT ACTIVITIES, WHERE GENERAL EDUCATION AND SPECIAL EDUCATION STUDENTS CREATE CLIMATES OF INCLUSION, ACCEPTANCE AND RESPECT ON CAMPUSES AND COMMUNITIES. THERE IS NO CHARGE TO THE STUDENTS OR THEIR FAMILIES TO PARTICIPATE IN THE PROGRAM. 561510 SPECIAL OLYMPICS NORTHERN CALIFORNIA HEALTH & WELLNESS PROGRAMS HELP ENSURE OUR ATHLETES PERFORM AT THEIR BEST ON AND OFF THE PLAYING FIELD. THE PROGRAMS IN FITNESS, HEALTHY ATHLETES SCREENINGS, AND WELLNESS/ADVOCACY IMPACTED OVER 4,100 INDIVIDUALS THRU 80 EVENTS. THE HEALTHY ATHLETES FREE, NON-INVASIVE SCREENING PROGRAM IMPACTS BOTH ATHLETES AND HEALTHCARE PROFESSIONALS AND STUDENTS, AND MORE THAN 700 INDIVIDUAL HEALTHCARE PROFESSIONALS RECEIVED HANDS ON TRAINING IN 8 SPECIALTIES WORKING WITH 1,395 ATHLETES WITH IDD. 4492771 70000 PUBLIC EDUCATION, ATHLETE LEADERSHIP PROGRAMS, SUPPORT (SPECIAL OLYMPICS INC) FOR NATIONAL PROGRAMMING 4492771 70000 10483066 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 60 0 1 76 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X MICHAEL MAYO CFO 9259448801 3480 BUSKIRK AVENUE 340 PLEASANT HILL CA 94523 ERIC WILFRED CHAIR 2.00 X X 0 0 0 MICHELE WYMER VICE CHAIR 2.00 X X 0 0 0 PAUL VELASKI SECRETARY 2.00 X X 0 0 0 RON PASEK SECRETARY (THRU 09/23) 2.00 X X 0 0 0 TOM ALBANESE DIRECTOR 1.00 X 0 0 0 PRAK BEBARTA DIRECTOR 1.00 X 0 0 0 BRENT BOUNDS DIRECTOR 1.00 X 0 0 0 LASANDRA BRILL DIRECTOR (THRU 09/23) 1.00 X 0 0 0 NUZHA BUKHARI DIRECTOR 1.00 X 0 0 0 PATRICK CRONIN DIRECTOR 1.00 X 0 0 0 TIM CURRY DIRECTOR 1.00 X 0 0 0 DREW FRASER DIRECTOR 1.00 X 0 0 0 LARRY GARLICK DIRECTOR 1.00 X 0 0 0 MICHAEL GREY DIRECTOR (THRU 12/23) 1.00 X 0 0 0 ERIN HATTERSLEY DIRECTOR (THRU 09/23) 1.00 X 0 0 0 KIM HING DIRECTOR 1.00 X 0 0 0 AARON JOHNSON DIRECTOR 1.00 X 0 0 0 MIKE KIM DIRECTOR (THRU 11/23) 1.00 X 0 0 0 CHUCK KOCH DIRECTOR 1.00 X 0 0 0 JENNY LINTON DIRECTOR 1.00 X 0 0 0 KIMBERLY LYNTIKAINEN DIRECTOR 1.00 X 0 0 0 JT MARCINKOWSKI DIRECTOR 1.00 X 0 0 0 MATT MARGOLIN DIRECTOR 1.00 X 0 0 0 JOE MCLEAN DIRECTOR (THRU 11/23) 1.00 X 0 0 0 RICHARD RAHM DIRECTOR 1.00 X 0 0 0 MIKE RICH DIRECTOR 1.00 X 0 0 0 LAUREN RUIZ DIRECTOR 1.00 X 0 0 0 JUSTIN STEINBERG DIRECTOR 1.00 X 0 0 0 MIKE TESKE DIRECTOR 1.00 X 0 0 0 MIKE THOMPSON DIRECTOR (THRU 01/23) 1.00 X 0 0 0 ADRIENNE VOLTAGGIO DIRECTOR 1.00 X 0 0 0 NICHOLE WALKER DIRECTOR 1.00 X 0 0 0 DAVE WELSH DIRECTOR 1.00 X 0 0 0 DAN WINTER DIRECTOR 1.00 X 0 0 0 DAVID SOLO CEO/PRESIDENT 40.00 X 307000 0 22903 MICHAEL A MAYO CFO 40.00 X 207212 0 23144 ILISA KESSLER COO 40.00 X 215331 0 20467 CATHERINE DOMANSKI CDO 40.00 X 217889 0 26055 MATT COHEN CPO 40.00 X 161192 0 7610 TERRENCE THORNTON NV EXECUTIVE DIRECTOR 40.00 X 156612 0 11864 KEVIN ANDREWS SR DIRECTOR, IT 40.00 X 139950 0 16105 KATIE OSTROM VP, DEVELOPMENT & LETR 40.00 X 125850 0 5378 JESS DAUGHERTY HEAD OF MARKETING 40.00 X 124750 0 12272 PAULA GOGIN DIRECTOR OF INDIVIDUAL GIVING 40.00 X 124750 0 23784 1780536 0 169582 14 0 1 0 0 1807946 817355 1166312 6894183 132630 10685796 REGISTRATION FEES 624110 12986 12986 12986 637586 637586 19000 12793 6207 6207 6207 390926 1807946 399030 -8104 -8104 8874 770 8104 8104 28392 22848 5544 5544 MISCELLANEOUS INCOME 900099 18178 18178 18178 11366297 12986 0 667515 X 416397 416397 1204052 510734 305599 387719 4483523 3372756 16522 1094245 130361 102901 27460 411821 319117 92704 459322 339595 7416 112311 3796 2562 285 949 160462 108312 12035 40115 171349 155150 1958 14241 1771665 698573 31593 1041499 771620 558958 212662 318738 236533 11759 70446 165028 105494 10682 48852 470487 333121 32052 105314 151521 107415 1316 42790 302353 204447 6166 91740 4049 2733 304 1012 774805 774805 51308 34633 3848 12827 173448 115653 12677 45118 TRAINING & COMPETITION 1751833 1747145 1322 3366 OTHER EXPENSES 197183 167223 3172 26788 RECOGNITION COSTS 100508 68809 2128 29571 14445629 10483066 460834 3501729 X 8350720 7165295 15256989 469202 723493 698455 15000 15000 270009 248584 670125 531904 125763 138221 13297485 2864720 2412010 27606694 24444252 559918 660360 2716355 2507645 3276273 3168005 X 7126542 9025071 17203879 12251176 24330421 21276247 27606694 24444252 -3079332 25158 0 X 0 1 X 1 1 1 X 10439493 8043389 12693875 26306166 10685796 68168719 10439493 8043389 12693875 26306166 10685796 68168719 357208 67811511 11489 10027 10185 95532 637586 764819 27622 27473 30740 28608 46570 161013 69094551 12986 0.98140 0.97050 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 5,851. 2021 AMOUNT: $ 3,381. 2022 AMOUNT: $ 8,655. 2023 AMOUNT: $ 18,178. INVENTORY SALES INCOME - 2019 AMOUNT: $ 27,622. 2020 AMOUNT: $ 21,622. 2021 AMOUNT: $ 27,359. 2022 AMOUNT: $ 19,953. 2023 AMOUNT: $ 28,392. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 132383 0 1 38965 171348 0 PART II-B, LINE 1: THE ORGANIZATION MET WITH GOVERNOR'S OFFICE STAFF, STATE LEGISLATIVE MEMBERS AND STAFF, CONGRESSIONAL REPS AND STAFF, COUNTY SUPERVISORS AND STAFF TO EDUCATE THEM ON THE SCOPE AND BENEFITS OF SPECIAL OLYMPICS PROGRAMMING AND ADVOCATED FOR FUNDING APPROPRIATIONS IN GOVERNMENT BUDGETS. PART II-B, LINE 1I : OTHER ACTIVITIES: TRAVEL, ETC TO SACRAMENTO FOR 2023 CALIF CAPITAL DAY OTHER ACTIVITIES: TRAVEL, ETC TO SACRAMENTO FOR 2023 DC HILL DAY OTHER ACTIVITIES: TRAVEL, ETC TO SACRAMENTO FOR 2024 DC HILL DAY 38244 37247 997 345504 266636 78868 286377 228021 58356 138221 DEPOSITS 52790 BARTER ACCOUNT 62089 OPERATING LEASE RIGHT-OF-USE ASSET 2297131 2412010 EIDL LOAN 145254 OPERATING LEASE 2362391 2507645 X 25495286 25158 14103831 14128989 11366297 0 11366297 28549460 14103831 14103831 14445629 0 14445629 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(3) AND FROM STATE FRANCHISE AND/OR INCOME TAXES UNDER THE CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). THE ORGANIZATION HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. THE ORGANIZATION FILES U.S. FEDERAL, AND CALIFORNIA STATE TAX RETURNS. FOR U.S. FEDERAL TAX RETURNS, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS PRIOR TO 2020. FOR CALIFORNIA STATE TAX RETURNS, THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. PART XI, LINE 2B AND PART XII LINE 2A: TOTAL IN-KIND DONATIONS OF $14,103,831 CONSIST OF: $12,168,767 CERTIFIED COACHES' TIME $247,375 TRAINING/COMPETITION FACILITIES AND LODGING $1,027,000 MEDICAL AND OFFICIATING SERVICES $660,689 OF ADVERTISING HIGH TECH CHALLENGE GOLF 558415 376721 181694 2353 83792 74148 5737 15665 SUMMER GAMES FINAL LEG RUN 413987 382648 31339 31021 250 68 26 1060326 936758 123568 43761 31855 35393 20662 2032728 1696127 336601 77135 115897 109541 5737 36395 344705 -8104 1 MISSION VALLEY SELPA 4210 TECHNOLOGY DR FREMONT CA 94538 PUBLIC SCHOOL 32000 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) DUBLIN UNIFIED SCHOOL DISTR 8151 VILLAGE PKWY DUBLIN CA 94568 PUBLIC SCHOOL 37333 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) CONTRA COSTA CNTY OFFICE OF ED 77 SANTA BARBARA RD PLEASANT HILL CA 94523 PUBLIC SCHOOL 69334 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) WEST CONTRA COSTA CNTY USD 1108 BISSELL AVE RICHMOND CA 94801 PUBLIC SCHOOL 8000 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) MONTEREY PENINSULA USD 700 PACIFIC ST MONTEREY CA 95401 PUBLIC SCHOOL 10333 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) PALO ALTO UNIFIED SCHOOL DISTR 25 CHURCHILL AVE PALO ALTO CA 94306 PUBLIC SCHOOL 6750 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) SANTA CLARA USD 1889 LAWRENCE RD SANTA CLARA CA 95051 PUBLIC SCHOOL 7125 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) SAN FRANCISCO USD 1098 HARRISON ST SAN FRANCISCO CA 94103 PUBLIC SCHOOL 64000 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) FAIRFIELD-SUISUN USD 2490 HILLBORN RD FAIRFIELD CA 94534 PUBLIC SCHOOL 8500 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) SANTA ROSA CITY SCHOOLS 217 REDGEWAY DR SANTA ROSA CA 95401 PUBLIC SCHOOL 11978 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) CLARK CNTY SCHOOL DISTR 5100 W SAHARA AVE LAS VEGAS NV 89146 PUBLIC SCHOOL 30187 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) WASHOE CNTY SCHOOL DISTR 425 E 9TH ST RENO NV 89512 PUBLIC SCHOOL 7500 0 SUPPORT SCHOOL DAY BASED PROGRAMS IN LOCAL SCHOOL DISTRICT(S) OR SELPA(S) SPECIAL OLYMPICS NEVADA INC 4000 S EASTERN AVE SUITE 320 LAS VEGAS NV 89119 932574727 501(C)(3) 70000 0 SUPPORT START OF SEPARATE NEW SPECIAL OLYMPICS PROGRAM IN NV 14 0 PART I, LINE 2: GRANTEES ARE SELECTED BY THE ORGANIZATION TO BE APPROACHED FOR THIS GRANT PROGRAM. GRANTEES WORK WITH ORGANIZATION TO CREATE MUTUAL ANNUAL PERFORMANCE METRICS. METRICS PERFORMANCE IS REVIEWED QUARTERLY AND RENEWED/ADJUSTED EACH YEAR PRIOR TO AWARD OF ANY FURTHER GRANTS. X X X X 0 0 0 0 0 0 0 1 0 DAVID SOLO CEO/PRESIDENT 242000 0 65000 0 0 0 12280 0 10623 0 329903 0 0 0 CATHERINE DOMANSKI CDO 183071 0 34818 0 0 0 8716 0 17339 0 243944 0 0 0 ILISA KESSLER COO 188964 0 26367 0 0 0 8613 0 11854 0 235798 0 0 0 MICHAEL A MAYO CFO 189577 0 17635 0 0 0 8288 0 14856 0 230356 0 0 0 MATT COHEN CPO 147201 0 13991 0 0 0 6448 0 1162 0 168802 0 0 0 TERRENCE THORNTON NV EXECUTIVE DIRECTOR 151612 0 5000 0 0 0 4273 0 7591 0 168476 0 0 0 KEVIN ANDREWS SR DIRECTOR, IT 135200 0 4750 0 0 0 5568 0 10537 0 156055 0 0 0 PART I, LINE 7 DAVID SOLO IS ELIGIBLE FOR ANNUAL BONUS OF UP TO 20% OF HIS PRIOR YEAR BASE PAY, SUBJECT TO REVIEW OF HIS PRIOR YEAR ANNUAL PERFORMANCE GOALS/ACHIEVEMENTS AS PART OF HIS ANNUAL COMPENSATION REVIEW BY THE EXECUTIVE COMMITTEE AND APPROVAL BY THE BOARD OF DIRECTORS. OTHER EMPLOYEES ALSO RECEIVED BONUSES DURING THE YEAR BASED ON SIMILAR CRITERIA. X 37500 FMV X 6 49723 FMV X ZOO PASSES 1 27000 FMV X EYE CARE 2 18407 FMV 0 0 1 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS RATHER THAN THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: SOLD VIA WELLS FARGO ADVISORS OR CITY NATIONAL SECURITIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL WITH ASSISTANCE FROM THE ORGANIZATION. THE FORM IS THEN REVIEWED BY THE CFO AND MEMBERS FROM THE AUDIT COMMITTEE. AFTER REVIEW AND MODIFICATIONS WHERE NECESSARY, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO THE BOARD OF DIRECTORS. THE CEO SIGNS, THEN THE CFO FILES, ALL REQUIRED TAX FILINGS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, DIRECTORS AND OFFICERS OF SONC SHALL COMPLY WITH ANY BOARD POLICIES REGARDING CONFLICTS OF INTEREST. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, S/HE SHOULD BRING IT TO THE ATTENTION OF THE BOARD IMMEDIATELY. IN ADDITION, THE PROCEDURE REQUIRES THAT THE OFFICIAL MINUTES OF THE BOARD REFLECT THAT THE CONFLICT WAS DISCLOSED AND THAT THE INTERESTED PERSON DID NOT PARTICIPATE IN THE VOTING OR DISCUSSION RELATED TO THE DISCLOSED MATTER. FORM 990, PART VI, SECTION B, LINE 15 DIRECTORS ARE NOT COMPENSATED. DIRECTORS ARE NOT REIMBURSED FOR ANY OF THEIR OUT-OF-POCKET EXPENSES INCURRED IN FULFILLING THEIR ROLE. HIGHLY COMPENSATED STAFF - GENERAL SALARY RANGES FOR POSITIONS ARE REVIEWED AGAINST VARIOUS PUBLISHED SALARY SURVEYS, SOME OF WHICH ARE SPECIFIC TO THE NON-PROFIT INDUSTRY AND OTHERS WHICH ARE SPECIFIC TO THE GEOGRAPHICAL REGION. AN ANNUAL INCREASE POOL IS CALCULATED AS A PERCENTAGE OF CURRENT BASE COMPENSATION, AND IS INCLUDED IN THE ANNUAL BUDGET. TOTAL SALARY AND BENEFITS BUDGETS FOR THE ORGANIZATION ARE APPROVED BY THE BOARD AS PART OF OUR ANNUAL OPERATING BUDGET. ALL EMPLOYEES ARE COMPENSATED BASED UPON THEIR ANNUAL PERFORMANCE EVALUATIONS. THEY ARE EVALUATED AGAINST OPERATIONAL GOALS AND OBJECTIVES THAT ARE DEVELOPED ALONG WITH OUR ANNUAL OPERATING PLAN AND BUDGETS AT THE BEGINNING OF EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. HOWEVER, THE ANNUAL SUMMARY REVENUE & EXPENSE REPORT, BALANCE SHEET, AND ASSOCIATED REVENUE AND EXPENSE PIE CHARTS ARE POSTED ON THE ORGANIZATION'S WEBSITE. OUR MOST RECENT AUDIT AND FORM 990 ARE AVAILABLE FOR DOWNLOAD FROM OUR WEBSITE. FORM 990, PART IX, LINE 11G GENERAL CONTRACTS: PROGRAM SERVICE EXPENSES 698,573. MANAGEMENT AND GENERAL EXPENSES 31,593. FUNDRAISING EXPENSES 380,238. TOTAL EXPENSES 1,110,404. PROFESSIONAL FUNDRAISING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 661,261. TOTAL EXPENSES 661,261. SPECIAL OLYMPICS INC 1133 19TH ST NW WASHINGTON DC 20036 520889518 INTL SPORTS TRAININGS & COMPETITIONS FOR INDIV W/ INTELLECTUAL DISABILITIES DC 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0