2025-11-14T13:08:26-06:00 2024-12-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2024-01-01 680363121 SPECIAL OLYMPICS NORTHERN CALIFORNIA INC SPEC 9259448801 3480 BUSKIRK AVENUE 340 PLEASANT HILL CA 94523 DAVID L SOLO PRESIDENT/CEO 9259448801 2025-11-13 1 1 MATTHEW PETROSKI P00853132 9257902600 2025-11-13 2024 2025-03-06 01:10:19Z DAVID L SOLO 3480 BUSKIRK AVENUE 340 PLEASANT HILL CA 94523 16566991 0 X WWW.SONC.ORG X 1995 CA YEAR-ROUND SPORTS TRAINING AND COMPETITION FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES. 27 27 79 23487 0 0 10685796 8903514 12986 10109 643793 515189 23722 -942717 11366297 8486095 416397 1103834 0 0 6689079 7321819 0 0 3561576 7340153 7259437 14445629 15685090 -3079332 -7198995 24444252 17289048 3168005 3024897 21276247 14264151 X SPECIAL OLYMPICS PROVIDES ATHLETIC OPPORTUNITIES TO CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES TO INSTILL THE CONFIDENCE NEEDED TO SUCCEED IN LIFE. 0 0 3976865 10109 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 39,400 ATHLETES WHO TRAIN & COMPETE IN 388 COMPETITIONS THROUGHOUT THE REGIONS IN 13 SPORTS. SPECIAL OLYMPICS REQUIRES THE EXTRAORDINARY SUPPORT AND TIME OF VOLUNTEERS. OUR 9,465 CERTIFIED COACHES VOLUNTEERED OVER 250,000 HOURS AND ANOTHER 14,000 PEOPLE VOLUNTEERED AT COMPETITIONS AND FUNDRAISERS. FINANCIAL SUPPORT COMES ALMOST EXCLUSIVELY FROM INDIVIDUALS, ORGANIZATIONS, CORPORATIONS AND FOUNDATIONS. 1489282 311350 THE SPECIAL OLYMPICS NORTHERN CALIFORNIA & NEVADA SCHOOLS PARTNERSHIP PROGRAM IS A UNIQUE EDUCATION PROGRAM ACTIVE IN 464 K-12 PUBLIC SCHOOLS, INVOLVING MORE THAN 29,000 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. 434107 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 7,300 INDIVIDUALS THOUGH 90 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. 5448249 792484 ALL OTHER: ALL OTHER PROGRAMS: PUBLIC EDUCATION, ATHLETE LEADERSHIP PROGRAMS, SUPPORT (SPECIAL OLYMPICS INC) FOR NATIONAL PROGRAMMING, SUPPORT FOR SPECIAL OLYMPICS NEVADA INC FOR LOCAL NEVADA PROGRAMMING. 5448249 792484 11348503 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 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 67 0 1 79 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 CHUCK KOCH CHAIR 2.00 X X 0 0 0 MIKE TESKE VICE CHAIR 2.00 X X 0 0 0 MICHELE WYMER SECRETARY 2.00 X X 0 0 0 PAUL ADLER DIRECTOR 1.00 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 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 ADAM DOLINKO DIRECTOR 1.00 X 0 0 0 HALEY FORD 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 KYLA GROGAN DIRECTOR 1.00 X 0 0 0 KIM HING DIRECTOR 1.00 X 0 0 0 AARON JOHNSON 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 ANJULI NANDA DIRECTOR 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 PAUL VELASKI DIRECTOR 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 ERIC WILFRED DIRECTOR 1.00 X 0 0 0 DAN WINTER DIRECTOR 1.00 X 0 0 0 MATT MARGOLIN DIRECTOR (THRU 01/24) 1.00 X 0 0 0 DAVID SOLO CEO/PRESIDENT 40.00 X 311675 0 24168 MICHAEL A MAYO CFO 40.00 X 221937 0 24365 CATHERINE DOMANSKI CDO 40.00 X 213143 0 26964 ILISA KESSLER COO 40.00 X 200664 0 21665 MATT COHEN CPO 40.00 X 177341 0 8311 PAULA GOGIN DIRECTOR OF INDIVIDUAL GIVING 40.00 X 124123 0 25870 HEATHER JONES VP, SCHOOLS PROGRAMS 40.00 X 128500 0 14527 KEVIN ANDREWS SR DIRECTOR, IT 40.00 X 120879 0 17169 JESS DAUGHERTY HEAD OF MARKETING 40.00 X 117195 0 13794 KATIE OSTROM VP, DEVELOPMENT & LETR 40.00 X 124800 0 5397 1740257 0 182230 17 0 1 0 CANYON SNOW CONSULTING LLC 16185 LOS GATOS BLVD 205 LOS GATOS CA 95032 GOVERNMENT RELATIONS SERVICES 120000 1 1677796 778336 594500 5852882 368399 8903514 REGISTRATION FEES 624110 10109 10109 10109 523129 523129 5160235 5168175 -7940 -7940 -7940 452162 1677796 452162 0 1484436 2436134 -951698 -951698 31028 24425 6603 6603 MISCELLANEOUS 900099 2378 2378 2378 8486095 10109 0 -427528 1103834 1103834 1230233 565456 236953 427824 5014025 3513492 218685 1281848 130078 95456 9947 24675 451859 308113 32525 111221 495624 330679 39666 125279 3245 649 1947 649 198129 99064 39626 59439 180000 90000 90000 1328100 483968 27768 816364 61976 46482 15494 427806 301363 19704 106739 213034 148464 10306 54264 529959 374751 25868 129340 131344 88128 8135 35081 291797 168572 32383 90842 3948 790 2369 789 764597 764597 199066 99533 39813 59720 182725 109205 18067 55453 TRAINING & COMPETITION 2525032 2515489 536 9007 RECOGNITION COSTS 84383 55228 5401 23754 STAFF TRAINING 78795 53476 3633 21686 55501 31714 1679 22108 15685090 11348503 775011 3561576 X 7165295 4233531 469202 231469 698455 699227 15000 15000 248584 230034 1141760 516966 138221 624794 13297485 8959025 2412010 2295968 24444252 17289048 660360 633582 2507645 2391315 3168005 3024897 X 9025071 7501086 12251176 6763065 21276247 14264151 24444252 17289048 -7198995 186899 0 X 0 1 X 1 0 X 8043389 12693875 26306166 10685796 8903514 66632740 8043389 12693875 26306166 10685796 8903514 66632740 514475 66118265 10027 10185 95532 637586 523129 1276459 27473 30740 28608 46570 31028 164419 68073618 23095 0.97130 0.98140 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. 2024 AMOUNT: $ 0. INVENTORY SALES INCOME - 2020 AMOUNT: $ 21,622. 2021 AMOUNT: $ 27,359. 2022 AMOUNT: $ 19,953. 2023 AMOUNT: $ 28,392. 2024 AMOUNT: $ 31,028. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 180000 0 1 30457 210457 0 PART II-B, LINE 1: MEET WITH GOVERNOR'S OFFICE STAFF; MEET WITH STATE ASSEMBLY MEMBERS AND STAFF; MEET WITH CONGRESSIONAL REPS AND STAFF; MEET WITH COUNTY SUPERVISORS AND STAFF TO EDUCATE THEM ON THE SCOPE AND BENEFITS OF SPECIAL OLYMPICS PROGRAMMING AND ADVOCATE FOR FUNDING APPROPRIATIONS IN GOV'T BUDGETS. PART II-B, LINE 1I : OTHER ACTIVITIES: TRAVEL, ETC TO WASHINGTON DC FOR DC HILL DAY OTHER ACTIVITIES: TRAVEL, ETC TO SAN JOSE & SAN MATEO COUNTY SUPERVISORS MTGS OTHER ACTIVITIES: TRAVEL, ETC TO SACRAMENTO FOR CALIF CAPITAL DAY 349924 57222 292702 326329 289900 36429 465507 169844 295663 624794 DEPOSITS 56825 BARTER ACCOUNT 61959 OPERATING LEASE RIGHT-OF-USE ASSET 2177184 2295968 EIDL LOAN 141510 OPERATING LEASE 2249805 2391315 X 24719353 186899 14661875 1384484 16233258 8486095 0 8486095 31731449 14661875 1384484 16046359 15685090 0 15685090 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, 2024 AND 2023, 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 2021. FOR CALIFORNIA STATE TAX RETURNS, THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSES 1,384,484. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSES 1,384,484. PART XI, LINE 2B AND PART XII LINE 2A: TOTAL IN-KIND DONATIONS OF $14,451,071 CONSIST OF: $13,160,338 CERTIFIED COACHES' TIME $600,973 OF ADVERTISING SERVICES $175,584 TRAINING/COMPETITION FACILITIES AND LODGING $52,680 MEDICAL AND OFFICIATING SERVICES $461,496 OF OTHER SERVICES HIGH TECH CHALLENGE GOLF 613030 456519 156511 71516 68527 16468 LETR TORCH RUN 411933 375567 36366 12934 23432 16 1104995 845710 259285 58824 63301 49370 22664 65126 2129958 1677796 452162 71758 134817 117897 22664 105026 452162 0 1484436 1051650 1384484 0 1484436 1051650 1384484 2436134 -951698 CA 1 0 1 0 MICHAEL MAYO 3480 BUSKIRK AVE 340 PLEASANT HILL CA 94523 0 0 1 MISSION VALLEY SELPA 4210 TECHNOLOGY DR FREMONT CA 94538 PUBLIC SCHOOL 30000 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 35000 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 65000 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) PITTSBURG UNIFIED SCHOOL DISTR 2000 RAILROAD AVE PITTSBURG CA 94565 PUBLIC SCHOOL 6500 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 10000 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 7000 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 7875 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 60000 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 9250 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 10900 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) 792484 0 SUPPORT START OF SEPARATE NEW SPECIAL OLYMPICS PROGRAM IN NV 12 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 0 0 0 0 0 0 0 1 0 DAVID SOLO CEO/PRESIDENT 262600 0 48400 0 675 0 12440 0 11728 0 335843 0 0 0 MICHAEL A MAYO CFO 191937 0 30000 0 0 0 9200 0 15165 0 246302 0 0 0 CATHERINE DOMANSKI CDO 194836 0 18307 0 0 0 8624 0 18340 0 240107 0 0 0 ILISA KESSLER COO 177988 0 22676 0 0 0 9032 0 12633 0 222329 0 0 0 MATT COHEN CPO 162650 0 14691 0 0 0 7112 0 1199 0 185652 0 0 0 PART I, LINE 6 KEY STAFF WITH REVENUE GENERATION JOB DUTIES (INCLUDES CEO, COO AND CDO) ARE EACH SUBJECT TO FORMAL BONUS PROGRAM THAT IS TRIGGERED BY FIRST MEETING ORGANIZATION'S ANNUAL REVENUE GOAL. 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 210804 FMV X 8 67325 FMV X USED FURNITURE 1 68550 FMV X EYE CARE 2 21350 FMV X SPORTS EQUIPMENT 2 370 FMV 0 0 1 1 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT 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. 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