2025-10-30T14:54:13-04:00 2024-12-31 010522395 SMITH & ASSOCIATES CPAS 500 US ROUTE 1 STE 102 YARMOUTH ME 040966817 990 2024-01-01 010355822 SPECIAL OLYMPICS MAINE INC SPEC 2078790489 525 MAIN STREET-D SOUTH PORTLAND ME 04106 IAN FRANK CEO 2078790489 2025-10-22 true true AMANDA SCHULTZ BROWN CPA P00692494 2078468881 2025-10-22 2024 2025-03-06 01:10:19Z IAN FRANK 525 MAIN STREET-D SOUTH PORTLAND ME 04106 9322633 false X WWW.SOMAINE.ORG X 1973 ME SPECIAL OLYMPICS MISSION 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. 23 23 12 3994 0 1751521 3610054 74663 83560 285289 1184693 -58220 -89790 2053253 4788517 51832 69549 0 645055 886033 0 146575 607001 987869 1303888 1943451 749365 2845066 10792436 14474203 240109 1128868 10552327 13345335 X SPECIAL OLYMPICS MISSION 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. false false 1249079 69549 58500 SPECIAL OLYMPICS MAINE CONDUCTS SEVERAL STATE LEVEL COMPETITIONS ANNUALLY IN 22 OLYMPIC-STYLE SPORTS. AMONG THESE ARE SUMMER AND WINTER GAMES, WHICH ARE 3-DAY, 2-NIGHT EVENTS HOSTING 1,500 AND 500 ATHLETES RESPECTIVELY - REGIONAL SOCCER AND BASKETBALL EVENTS (6 TOTAL), EQUESTRIAN, AQUATICS, BOCCE, MOTOR ACTIVITIES, GOLF, AND TENNIS COMPETITIONS IN VARIOUS LOCATIONS AROUND THE STATE. ON AN ANNUAL BASIS, OUR PROGRAM SERVES OVER 5,000 DIFFERENT ATHLETES. IN ADDITION, THERE ARE MORE THAN 70 COMPETITIVE EVENTS OFFERED AT THE LOCAL OR AREA LEVEL. OUR PROGRAM ALSO OFFERS A STATEWIDE COMPREHENSIVE "COACHES EDUCATION SYSTEM" TO TRAIN VOLUNTEER COACHES AND EVENT VOLUNTEERS, WHO IN TURN, TRAIN OUR ATHLETES IN THE MANY SPORTS WE OFFER. 35261 25060 SPECIAL OLYMPICS OWNS AND OPERATES A 5-ACRE FACILITY CALLED "CAMP TALL PINES" - USED PRIMARILY AS A FACILITY FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES TO ENJOY A TRADITIONAL CAMP EXPERIENCE. CAMP TALL PINES HAS A "FORMAL" SUMMER CAMP SEASON - JUNE, JULY, AND AUGUST, AND REMAINS OPEN AND AVAILABLE THE REST OF THE YEAR, TO ANY GROUP, SCHOOL SETTING, FAMILY, WORKPLACE, ETC. WHO SERVES CITIZENS OF MAINE WITH INTELLECTUAL DISABILITIES. THE UP-KEEP, IMPROVEMENTS, STAFFING, AND MAINTENANCE OF THIS FACILITY ARE ALSO THE RESPONSIBILITY OF OUR PROGRAM. 1284340 true true false false false false false false false false true false false true true false true false false false false false false false true true false true false true false false false false false false false false true false false false false false false false false true 7 1 true 12 true false false false false false false false false false false false false X 23 23 false false false false false false false true true false true false true true false true true true true false false X IAN FRANK 2078790489 525 MAIN STREET-D SOUTH PORTLAND ME 04106 PHILIP GEELHOED CEO 40.00 X 192480 0 141504 IAN FRANK CEO 40.00 X 123637 0 9894 JUSTIN BELIVEAU MEMBER 1.00 X 0 0 0 MICHAEL BURNHAM MEMBER 1.00 X 0 0 0 JENNIFER COURTOIS MEMBER 1.00 X 0 0 0 BRANDON MAZER ESQ VICE CHAIR 1.00 X X 0 0 0 MIKE FELDMAN CHAIR 1.00 X X 0 0 0 RON GASTIA MEMBER 1.00 X 0 0 0 SCOTT GREGORY MEMBER 1.00 X 0 0 0 DUANE HALL MEMBER 1.00 X 0 0 0 KRISTIN HODGKINS MEMBER 1.00 X 0 0 0 T MELISSA HUE MEMBER 1.00 X 0 0 0 CRAIG JOHNSON MEMBER 1.00 X 0 0 0 TONY KRASON MEMBER 1.00 X 0 0 0 KAREN LESSARD MEMBER 1.00 X 0 0 0 DELLA LIPPINCOTT MEMBER 1.00 X 0 0 0 CAITLIN LOVEITT SECRETARY 1.00 X X 0 0 0 MEREDITH MADDEN MEMBER 1.00 X 0 0 0 BRIAN O'MALLEY MEMBER 1.00 X 0 0 0 RENE OUELLETTE TREASURER 1.00 X X 0 0 0 STEVE RAY MEMBER 1.00 X 0 0 0 MARK RODRIGUE MEMBER 1.00 X 0 0 0 SUSAN SCACCHI MEMBER 1.00 X 0 0 0 ROBERT SCHATZ PAST CHAIR 1.00 X X 0 0 0 ROBIN THURSTON MEMBER 1.00 X 0 0 0 316117 151398 2 false true false 697120 2912934 60033 3610054 SUMMER/WINTER GAMES 711210 56942 56942 CAMP TALL PINES 713990 25060 25060 TRAINING 711210 1558 1558 83560 332520 332520 5218126 9492 4357646 17799 860480 -8307 852173 852173 697120 116695 -116695 -100123 37608 18350 19258 19258 29076 23626 5450 5450 OTHER INCOME 900099 2197 2197 2197 4788517 935733 259302 69549 69549 467517 187007 187007 93503 312799 285958 11873 14968 22834 15602 6389 843 35129 27240 2956 4933 47754 31314 10503 5937 30349 30349 88238 27680 51883 8675 36820 35106 1167 547 143567 139911 3349 307 713 353 360 88893 84057 4836 32219 29389 770 2060 44435 43505 490 440 22545 15537 4672 2336 29566 11310 17767 489 FACILITIES AND FOOD 228620 221423 6868 329 LITIGATION EXPENSE 150000 150000 DONATED FOOD AND SUPPLIES 24783 24783 EQUIPMENT EXPENSE 24467 19689 943 3835 42654 14927 20354 7373 1943451 1284340 512536 146575 X 1454670 1217659 121851 1316325 18050 20241 4363 8633 742322 374585 329902 367737 8669595 10704185 194005 839423 10792436 14474203 81728 303621 63049 113451 95332 711796 240109 1128868 X 10552327 13345335 10552327 13345335 10792436 14474203 X 2845066 -60140 -2 8084 X false true X true false X 1228345 1280423 1754561 1751521 3610054 9624904 1228345 1280423 1754561 1751521 3610054 9624904 1322570 8302334 126706 156217 142407 216388 332520 974238 57684 47719 61115 80547 66684 313749 10912891 247056 0.76080 0.86800 X PART II, LINE 10 SALE OF MERCHANDISE 84,000 SPECIAL FUNDRAISING EVENTS 229,749 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115000 115000 404470 218839 185631 222852 155746 67106 367737 RIGHT-OF-USE ASSET 702177 EMPLOYEE RETENTION CREDIT RECEIVABLE 87168 ACCRUED INTEREST INCOME 37052 UNEMPLOYMENT COMP. DEPOSIT 13026 839423 OPERATING LEASE LIABILITY 711796 711796 6077622 -60140 1204824 1144684 4932938 -144421 -144421 4788517 3284614 1204826 136337 1341163 1943451 1943451 SCHEDULE D, PAGE 4, PART XI, LINE 4B RAFFLE PRIZE -18,350 COST OF GOODS SOLD -23,626 DIRECT FUNDRAISE EVENT COSTS -116,695 ITEMS GIVEN FOR FUNDRAISING 14,250 SCHEDULE D, PAGE 4, PART XII, LINE 2D RAFFLE PRIZE 18,350 COST OF GOODS SOLD 23,626 DIRECT FUNDRAISE EVENT COST 93,545 BOOK/TAX DEPRECIATION 816 TORCH RUN EVENT 295797 295797 28942 1939 39801 LOBSTER DIP 219508 219508 90 22886 2 48422 48422 17710 1260 4067 563727 563727 46652 3289 66754 116695 -116695 false false 37608 18350 true 0.99000 37608 18350 18350 19258 ME true false true false 0.01000 0.99000 CAROL JONES 525 MAIN STREET SUITE D SOUTH PORTLAND ME 04106 false PHILIP GEELHOED OVERSIGHT AS DIRECTOR OF ORGANIZATION X false true BATH AREA FAMILY YMCA 303 CENTRE STREET BATH ME 04530 010211812 3 20000 GARDINER AREA HIGH SCHOOL 40 WEST HILL RD GARDINER ME 04345 GOV 6710 23 X false false false false false false false true false PHILIP GEELHOED CEO 92488 92500 7492 141504 333984 SCHEDULE J, PAGE 1, PART I, LINE 7 THE BOARD OF DIRECTORS APPROVED BY A UNANIMOUS VOTE TO RECOGNIZE THE RETIRING CHIEF EXECUTIVE OFFICER'S MANY YEARS OF SERVICE TO THE ORGANIZATION AND OUTSTANDING LEADERSHIP WITH A BONUS IN THE AMOUNT OF 185,000. IN ADDITION, PRIOR YEAR UNPAID BONUSES FOR 2015, 2016, 2018, AND 2019 WERE ACCRUED IN THE CURRENT YEAR AMOUNTING TO 40,000. UPON RETIREMENT, THE CHIEF EXECUTIVE OFFICER ALSO RETAINED THE ASSIGNED COMPANY VEHICLE WITH A FAIR MARKET VALUE OF 7,492. X 3 1150 ESTIMATED FAIR VALUE X RAFFLE ITEMS 4 35250 ESTIMATED FAIR VALUE X SUPPLIES 5 23633 ESTIMATED FAIR VALUE false false false FORM 990 - ORGANIZATION'S MISSION SPECIAL OLYMPICS MISSION 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. FORM 990, PAGE 1, PART I, LINE 6 IN-KIND CONTRIBUTIONS RECORDED IN THE AUDITED FINANCIAL STATEMENTS IN ACCORDANCE WITH GAAP FOR NOT-FOR-PROFIT ORGANIZATIONS CONSIST OF MEDICAL SERVICES, AND USE OF FACILITIES, AND LODGING. THE TOTAL OF SUCH CONTRIBUTIONS AMOUNTED TO 1,052,786 AND 993,231 WAS ALLOCATED TO PROGRAM SERVICE EXPENSE. PER IRS REGULATIONS THESE AMOUNTS HAVE NOT BEEN REPORTED ON THE ORGANIZATIONS FORM 990. FORM 990, PAGE 6, PART VI, LINE 10B AREA ACCREDITATION IS REVIEWED AND APPROVED BY SPECIAL OLYMPICS MAINE BOARD OF DIRECTORS. EACH AREA IS REQUIRED TO MAINTAIN A COMMITTEE MADE UP OF THE FOLLOWING MEMBERS: AREA/COUNTY COORDINATOR, TREASURER, FUNDRAISING CHAIRPERSON, PUBLIC EDUCATION CHAIRPERSON, VOLUNTEER CHAIRPERSON, TRAINING COORDINATOR, GAMES CHAIRPERSON. AREA COMMITTEES ARE RESPONSIBLE FOR REPORTING FINANCIAL INFORMATION MONTHLY TO THE STATE OFFICE. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, WHICH REPORTS TO THE BOARD ANY CONCERNS OR FINDINGS NOTED DURING THE REVIEW PROCESS. FORM 990, PAGE 6, PART VI, LINE 12C IT IS THE POLICY OF THE BOARD THAT THE EXISTENCE OF ANY OF THE INTERESTS DESCRIBED IN THE POLICY SHALL BE DISCLOSED ON A TIMELY BASIS AND ALWAYS BEFORE ANY TRANSACTION IS CONSUMMATED. IT SHALL BE THE CONTINUING RESPONSIBILITY OF BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE DOES AN ANNUAL EVALUATION OF THE CEO; SALARY IS BASED ON THE OUTCOME OF THE EVALUATION AND NATIONAL SALARY SURVEYS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS OF SPECIAL OLYMPICS MAINE ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 RAFFLE PRIZE 18,350 COST OF GOODS SOLD 23,626 DIRECT FUNDRAISE EVENT COSTS 116,695 ITEMS GIVEN FOR FUNDRAISING -14,250 RAFFLE PRIZE -18,350 COST OF GOODS SOLD -23,626 DIRECT FUNDRAISE EVENT COST -93,545 BOOK/TAX DEPRECIATION -816 TOTAL 8,084