2025-08-08T17:08:05-05:00 2024-12-31 341873282 CBIZ ADVISORS LLC 222 SOUTH 9TH STREET SUITE 1000 MINNEAPOLIS MN 55402 990 2024-01-01 411228157 SPECIAL OLYMPICS MINNESOTA INC SPEC 6123330999 900 2ND AVE S 300 MINNEAPOLIS MN 55402 BILL FISH PRESIDENT/CEO 6123330999 2025-07-28 1 0 BRUCE THIEL P00526510 6123397811 2025-07-28 2024 2025-03-06 01:10:19Z BILL FISH 900 2ND AVE S 300 MINNEAPOLIS MN 55402 12067398 0 X WWW.SPECIALOLYMPICSMINNESOTA.ORG X 1973 MN OFFERS PEOPLE WITH INTELLECTUAL DISABILITIES YEAR-ROUND SPORTS TRAINING AND COMPETITION. 18 18 72 6879 0 0 9233277 10647086 2960 2040 262162 437058 201301 -220842 9699700 10865342 0 0 0 0 3996645 5236956 0 0 1429385 5141765 5338942 9138410 10575898 561290 289444 14501366 15315484 3099399 3357897 11401967 11957587 X SPECIAL OLYMPICS MINNESOTA'S MISSION IS TO CREATE A NEW WORLD OF INCLUSION AND ACCEPTANCE FOR PEOPLE WITH INTELLECTUAL DISABILITIES. WE DO THIS BY PROVIDING YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITIONS, INCLUSIVE HEALTHCARE PROGRAMS, LEADERSHIP AND ADVOCACY TRAINING, AND INCLUSIVE SCHOOL PROGRAMS.SPORTS ARE A POWERFUL TOOL. THEY PROVIDE GROWTH IN SELF-ESTEEM, SOCIAL SKILLS, PHYSICAL FITNESS AND LEADERSHIP. BUT MOST IMPORTANTLY, SPORTS GIVE PEOPLE THE CHANCE TO BE INCLUDED AND BUILD RELATIONSHIPS AND FRIENDSHIPS THAT LAST A LIFETIME. WITH SPORTS AS THE DRIVING FORCE, SPECIAL OLYMPICS MINNESOTA HAS BEEN LEADING THE CHARGE ON MAKING MINNESOTA MORE INCLUSIVE FOR PEOPLE WITH INTELLECTUAL DISABILITIES. 0 0 6352669 SPORTS AND TRAINING: SEE SCHEDULE O FOR MORE INFORMATION. 1337215 2040 YOUTH AND SCHOOLS: SEE SCHEDULE O FOR MORE INFORMATION. 567863 41507 HEALTH AND LEADERSHIP: SEE SCHEDULE O FOR MORE INFORMATION. 8257747 1 1 0 0 0 0 0 0 0 1 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 4 4 1 72 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 MN X X MELISSA HOLMES 7632707129 900 2ND AVE S STE 300 MINNEAPOLIS MN 55402 VICTOR FIELDS BOARD MEMBER 1.00 X 0 0 0 TOM TING BOARD MEMBER 1.00 X 0 0 0 TODD ACKERMAN BOARD MEMBER 1.00 X 0 0 0 RAYNE OLSON SECRETARY 1.00 X X 0 0 0 MATT CHERICO BOARD MEMBER 1.00 X 0 0 0 MARY BETH DONDELINGER BOARD MEMBER 1.00 X 0 0 0 KYLE CANNON BOARD MEMBER 1.00 X 0 0 0 KEVIN TORGERSON BOARD MEMBER 1.00 X 0 0 0 DAVE LARSON BOARD CHAIR 1.00 X X 0 0 0 DENISE WESTENFIELD BOARD MEMBER 1.00 X 0 0 0 WENDY BLACKSHAW BOARD MEMBER 1.00 X 0 0 0 DAVID BOOTH BOARD MEMBER 1.00 X 0 0 0 DAN KROPP BOARD MEMBER 1.00 X 0 0 0 CHRIS PASSARO VICE CHAIR 1.00 X X 0 0 0 CHANTAL WILSON BOARD MEMBER 1.00 X 0 0 0 BOBBY HUNTER BOARD MEMBER 1.00 X 0 0 0 DAVID KING BOARD MEMBER 1.00 X 0 0 0 ABBY HIRSCH TREASURER 1.00 X X 0 0 0 DAVID DORN PRESIDENT/CEO 40.00 X 203308 0 36866 BILL FISH CHIEF DEVELOPMENT OFFICER 40.00 X 193556 0 23019 MELISSA HOLMES CHIEF FIN & ADMIN OFFICER 40.00 X 151505 0 6535 KELLY MONICATTI VICE PRESIDENT OF SPORTS, HEALTH & SCHOOLS 40.00 X 142407 0 3744 GREG VANSELOW CHIEF OPERATING OFFICER 40.00 X 147897 0 12875 KEAN CORKERY VICE PRESIDENT OF SPECIAL EVENTS 40.00 X 115687 0 3021 MARK ANDERSON VICE PRESIDENT OF DEVELOPMENT 40.00 X 113428 0 3000 KATIE HOWLETT VICE PRESIDENT OF MARKETING & COMMUNCIATIONS 40.00 X 103793 0 3020 1171581 0 92080 9 0 1 0 0 5661489 983513 4002084 35280 10647086 TRAINING 541900 2040 2040 2040 408416 408416 56002 40000 37196 30164 18806 9836 28642 28642 680269 5661489 1001940 -321671 -321671 91277 31013 60264 60264 143250 101743 41507 41507 MISC REFUNDS, RECEIPTS & ADJUST. 541900 -942 -942 -942 10865342 43547 0 174709 398213 39821 318571 39821 4114516 2865519 383049 865948 41945 29480 3116 9349 389380 278201 31152 80027 292902 222598 13624 56680 5171 4508 229 434 30670 21684 3086 5900 31730 31730 120330 89020 8873 22437 270011 270011 200436 95733 14202 90501 120228 84398 11975 23855 365982 258302 36758 70922 201185 200973 270 -58 125256 88914 12523 23819 232006 175615 10082 46309 87885 61735 8738 17412 COMPETITIONS & TRAINING 1540042 1540042 FUNDRAISING EVENTS 845143 845143 YOUTH PROGRAMMING 832938 832938 HEALTHY PROGRAMS 130838 130838 199091 122274 788 76029 10575898 8257747 888766 1429385 X 2007211 903245 0 1103966 1683609 1149768 10 6214 172669 53401 39164 41982 455035 631629 2576964 1820363 932400 756601 9352008 10920495 1866471 1755394 14501366 15315484 414210 825826 184811 172370 2500378 2359701 3099399 3357897 X 8140904 8729021 3261063 3228566 11401967 11957587 14501366 15315484 289444 266176 0 X X 0 1 X 1 1 1 X 7114791 6860838 10669536 9233277 10647086 44525528 7114791 6860838 10669536 9233277 10647086 44525528 1087079 43438449 70096 158955 125036 258509 408416 1021012 99506 99506 45646046 108567 0.95160 0.95460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1213137 145327 86603 1445067 853489 239568 120080 1213137 670653 280433 -97597 853489 135111 517500 18042 670653 135000 111 135111 1.00000 0 0 927531 562926 364605 1649433 1257437 391996 756601 RIGHT-OF-USE ASSETS 1755394 1755394 OPERATING LEASE LIABILITY 2359701 2359701 X 12281747 266176 47264 313440 11968307 31730 -1134695 -1102965 10865342 11726127 47264 1134695 1181959 10544168 31730 31730 10575898 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT IS INTENDED TO PROVIDE A SOURCE OF INCOME FOR THE ORGANIZATION'S PROGRAMMING. PART X, LINE 2: THE ORGANIZATION REVIEWS AND ASSESSES ITS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN TAX RETURNS. BASED ON THIS ASSESSMENT THE ORGANIZATION DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION'S ASSESSMENT HAS NOT IDENTIFIED ANY SIGNIFICANT POSITIONS THAT IT BELIEVES WOULD NOT BE SUSTAINED UNDER EXAMINATION. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AS IT'S ONLY SIGNIFICANT TAX POSITION AND HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAMING DIRECT EXPENSE -31,012. COST OF GOODS SOLD -101,743. SPECIAL EVENTS DIRECT EXPENSE -1,001,940. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS DIRECT EXPENSE 1,001,940. GAMING DIRECT EXPENSE 31,012. COST OF GOODS SOLD 101,743. POLAR PLUNGE 5603563 4962853 640710 641327 32158 7375 210710 NORTHLAND 300 101335 97323 4012 35057 5132 160 636860 601313 35547 65396 4785 6341758 5661489 680269 741780 42075 7375 210710 1001940 -321671 91277 20695 6885 3433 1 0.90000 91277 20695 6885 3433 31013 60264 MN 0 THE ORGANIZATION OBTAINS PERMITS FOR SPECIFIC EVENTS FROM THE STATE OF MN. 0 1 0 1.00000 ASHLEY SKRZYPEK 900 2ND AVE S SUITE 300 MINNEAPOLIS MN 55402 0 WILLIAM FISH 1200 SUPERVISION OF RAFFLE ACTIVITY, PERMITS, AND REVENUE X 0 X X X X 0 0 0 0 0 0 0 1 0 DAVID DORN PRESIDENT/CEO 198308 0 5000 0 0 0 1500 0 35366 0 240174 0 0 0 BILL FISH CHIEF DEVELOPMENT OFFICER 185054 0 8502 0 0 0 1500 0 21519 0 216575 0 0 0 GREG VANSELOW CHIEF OPERATING OFFICER 141297 0 6600 0 0 0 1500 0 11375 0 160772 0 0 0 MELISSA HOLMES CHIEF FIN & ADMIN OFFICER 144755 0 6750 0 0 0 1500 0 5035 0 158040 0 0 0 PART I, LINE 7 BONUS PAYMENTS WERE DETERMINED BASED ON MEETING ORGANIZATIONAL PERFORMANCE PLAN GOALS AND AT THE DISCRETION OF THE BOARD OF DIRECTORS. X 1 25954 FMV X GOODS/SUPPLIES/FOOD 7 5171 COMPARABLE ASSETS X RAFFLE PRIZES 7 3105 COMPARABLE ASSETS X GIFT CARDS 7 1050 FACE VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS HAS BEEN REPORTED FORM 990, PART III, LINE 4A SPORTS AND TRAINING: IN 2024, MORE THAN 6,400 SPECIAL OLYMPICS MINNESOTA ATHLETES HAD THE OPPORTUNITY TO COMPETE IN 19 SPORTS AT 19 INVITATIONAL, 28 REGIONAL, AND 21 STATE MEETS AND TOURNAMENTS, TOTALING MORE THAN 14,800 COMPETITION EXPERIENCES THROUGHOUT THE YEAR. ATHLETES TRAIN EIGHT WEEKS FOR COMPETITIONS AND COMPETE IN SKILLS-BASED COMPETITIONS AND FULL SPORTS. ADDITIONALLY, SPECIAL OLYMPICS OFFERS UNIFIED COMPETITIONS WHICH PAIR SPECIAL OLYMPICS ATHLETES WITH PARTNERS WITHOUT INTELLECTUAL DISABILITIES. MORE THAN 950 UNIFIED PARTNERS COMPETED ALONGSIDE TEAMMATES - ATHLETES WITH INTELLECTUAL DISABILITIES IN 2024. ATHLETES ARE HIGHLY COMPETITIVE AND TRAIN USING EXTENSIVELY CODIFIED RULES AND REGULATIONS. DUE TO A WIDE RANGE OF ABILITIES, ATHLETES ARE DIVISIONED INTO CATEGORIES OF SIMILAR SKILL LEVEL AND ARE PROVIDED WITH ADDITIONAL OPPORTUNITIES TO PARTICIPATE. ATHLETES WHO MAY NOT BE READY OR ABLE TO COMPETE IN FULL SPORTS COMPETITIONS, PARTICIPATE IN SKILLS-BASED COMPETITIONS WHICH BREAK SPORTS DOWN INTO BASIC COMPONENTS. RECREATIONAL SPORTS CONTINUES TO GROW AS AN EIGHT WEEK TRAINING MODEL. THIS ALLOWS TEAMS TO PARTICIPATE IN SOCIAL AND FITNESS ACTIVITIES SUCH AS SOCCER, WALKING CLUB, AND CORNHOLE THAT MAY INTEREST THE TEAM BEYOND THE TRADITIONAL SPORTS TRAINING AND COMPETITION THAT SPECIAL OLYMPICS MINNESOTA OFFERS WHILE STILL HAVING THE GUIDANCE AND SUPPORT OF SPECIAL OLYMPICS MINNESOTA STAFF. IN 2024 THERE WERE OVER 14,000 RECREATIONAL SPORT EXPERIENCES. FORM 990, PART III, LINE 4B YOUTH AND SCHOOLS: YOUNG ATHLETES AN INNOVATIVE, INCLUSIVE SPORTS PLAY PROGRAM FOR CHILDREN WITH AND WITHOUT INTELLECTUAL DISABILITIES, DESIGNED TO INTRODUCE THEM TO THE WORLD OF SPORTS PRIOR TO SPECIAL OLYMPICS ELIGIBILITY AT AGE EIGHT. SPECIAL OLYMPICS NOW WELCOMES FUTURE ATHLETES AGES 2-7 THROUGH THIS DEVELOPMENTALLY APPROPRIATE AND INCLUSIVE PLAY PROGRAM BY PURSUING THESE GOALS: ENGAGE CHILDREN THROUGH ACTIVITIES DESIGNED TO FOSTER PHYSICAL, COGNITIVE AND SOCIAL DEVELOPMENT; WELCOME FAMILY MEMBERS OF CHILDREN WITH AND WITHOUT INTELLECTUAL DISABILITIES TO THE SPECIAL OLYMPICS NETWORK OF SUPPORT; RAISE AWARENESS ABOUT THE ABILITIES OF CHILDREN WITH INTELLECTUAL DISABILITIES THROUGH INCLUSIVE PEER PARTICIPATION, DEMONSTRATIONS AND OTHER EVENTS. IN 2024 YOUNG ATHLETES REACHED 3,597 PARTICIPANTS IN MINNESOTA, RESULTING IN NEARLY 44,000 EXPERIENCES FOR THESE PARTICIPANTS. SPECIAL OLYMPICS MINNESOTA IS CURRENTLY IMPLEMENTING THE UNIFIED CHAMPION SCHOOLS PROGRAM FUNDED THROUGH THE OFFICE OF SPECIAL EDUCATION PROGRAMS AT THE US DEPARTMENT OF EDUCATION. AT THE END OF 2024, SOMN WAS WORKING WITH 363 SCHOOLS CONSIDERED "UNIFIED CHAMPION SCHOOLS" - A NUMBER THAT IS CONTINUOUSLY GROWING. SPECIAL OLYMPICS UNIFIED CHAMPION SCHOOLS PROGRAM IS AN EDUCATION AND SPORTS BASED STRATEGY POWERED BY AN ENGAGED YOUTH COMMUNITY THAT INCREASES ATHLETIC AND LEADERSHIP OPPORTUNITIES FOR STUDENTS WITH AND WITHOUT INTELLECTUAL DISABILITIES, WHILE CREATING COMMUNITIES OF ACCEPTANCE FOR ALL. IT IS A STRATEGY TO ACTIVATE YOUTH, ENGAGE EDUCATORS AND PROMOTE SCHOOL COMMUNITIES OF ACCEPTANCE AND INCLUSION WHERE ALL YOUNG PEOPLE ARE AGENTS OF CHANGE. THERE ARE THREE COMPONENTS OF A UNIFIED CHAMPION SCHOOL. UNIFIED SPORTS ALLOWS SPECIAL EDUCATION STUDENTS AND GENERAL EDUCATION STUDENTS TO PARTICIPATE IN INCLUSIVE SPORTING OPPORTUNITIES. INCLUSIVE STUDENT LEADERSHIP PROVIDES AN OPPORTUNITY FOR YOUTH VOICES TO BE HEARD THROUGH ENGAGING TOGETHER IN AN INCLUSIVE SCHOOL-RECOGNIZED CLUB AND BY PARTICIPATING IN YOUTH SUMMITS. WHOLE SCHOOL ENGAGEMENT PROVIDES BULLYING PREVENTION CAMPAIGNS AND INCLUSIVE PROMOTION INITIATIVES THAT REACH ENTIRE SCHOOL POPULATIONS THROUGH ENGAGING, INSPIRING AND OPTIMISTIC EVENTS. ALL THREE AREAS ARE CRUCIAL TO CHANGE THE CULTURE OF A SCHOOL TOWARDS INCLUSION. IN 2024, SPECIAL OLYMPICS MINNESOTA'S UNIFIED CHAMPION SCHOOLS PROGRAMMING RESULTED IN 819,254 EXPERIENCES! FORM 990, PART III, LINE 4C HEALTH AND LEADERSHIP: THE HEALTH PROGRAMS INITIATIVE WAS CREATED TO INCLUDE THE THREE ASPECTS OF HEALTH AND WELLNESS WITHIN SPECIAL OLYMPICS. FIRST, THE HEALTHY ATHLETES INITIATIVE, WHICH OFFERS HEALTH AND NUTRITION SCREENINGS AND EDUCATION TO PERSONS WITH INTELLECTUAL DISABILITIES FREE OF CHARGE. THE SPECIAL OLYMPICS MINNESOTA HEALTHY ATHLETES PROGRAM COMPLETED 2,543 SCREENINGS (FIT FEET, FUNFITNESS, HEALTH PROMOTION, HEALTHY HEARING, OPENING EYES, MED FESTS, STRONG MINDS AND SPECIAL SMILES). THE SECOND ASPECT OF HEALTH PROGRAMS IS THE PERFORMANCE STATION INITIATIVE, WHICH OFFERS NEW EDUCATIONAL AND FITNESS EXPERIENCES AND OPPORTUNITIES TO ATHLETES, COACHES, FRIENDS AND FAMILY MEMBERS; EMPHASIZING THE IMPORTANCE AND RELATIONSHIP BETWEEN WELLNESS AND SPORT PERFORMANCE. THE FINAL COMPONENTS OF HEALTH PROGRAMS IS THE SOFIT & FIT 5 HEALTH PROMOTION INITIATIVES. SOFIT IS A REPEATABLE, EIGHT WEEK, UNIFIED TEAM APPROACH TO WELLNESS THAT AIMS TO IMPROVE AND PROTECT THE HEALTH AND WELLNESS FOR PEOPLE WITH AND WITHOUT INTELLECTUAL DISABILITIES. SOFIT CREATES THE OPPORTUNITY AND SPACE FOR EDUCATION ABOUT, AND PRACTICE OF, WELLNESS IN ALL FORMS. FIT 5 IS A TOOL AND RESOURCE COACHES CAN INCLUDE DURING THEIR PRACTICES TO ENCOURAGE HEALTHY BEHAVIORS AND FOR ATHLETES TO USE AT HOME TO PRACTICE POSITVE HEALTH BEHAVIORS, TRACK THEIR PROGRESS & FEEL EMPOWERED TO TAKE CHARE OF THEIR OWN HEALTH. IN 2024 THESE FITNESS PROGRAMS HAD 4,383 EXPERIENCES. ATHLETES ARE ENCOURAGED TO PARTICIAPTE IN THE ATHLETE LEADERSHIP PROGRAM WHERE ATHLETE VOICES ARE NOT ONLY HEARD, BUT THEY ARE AMPLIFIED IN THE SPECIAL OLYMPICS MN ORGANIZATION. THROUGH THE ATHLETE LEADERSHIP PROGRAM, ATHLETES TAKE ON A NEW LEADERSHIP ROLE WITH SPECIAL OLYMPICS MINNESOTA AND THEIR COMMUNITIES. EXAMPLES OF THOSE LEADERSHIP POSITIONS INCLUDE PUBLIC SPEAKERS, ASSISTANT COACHES, A MEMBER OF A BOARD/COMMITTEE, AND VOLUNTEERING. FORM 990, PART III, LINE 4 SPECIAL OLYMPICS WAS FOUNDED IN 1968 BY EUNICE KENNEDY SHRIVER WITH THE BELIEF INDIVIDUALS WITH INTELLECTUAL DISABILITIES COULD PARTICIPATE FULLY IN THEIR COMMUNITIES AND IN LIFE. IT WAS HER VISION THAT THROUGH YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION, INDIVIDUALS WITH INTELLECTUAL DISABILITIES WOULD BE BETTER EQUIPPED TO BE CONTRIBUTING MEMBERS OF SOCIETY. BY FOCUSING ON A PERSON'S ABILITIES AND NOT HIS/HER DISABILITIES, SPECIAL OLYMPICS ATHLETES EARN RESPECT, ACCEPTANCE AND UNDERSTANDING FROM THEIR COMMUNITIES, WHILE GROWING PHYSICALLY, SOCIALLY AND DEVELOPMENTALLY. SPECIAL OLYMPICS ATHLETES BUILD SELF-ESTEEM AND GAIN SOCIAL SKILLS BY INCREASING FITNESS AND SKILL LEVELS, WHICH IN TURN PROVIDE LIFELONG BENEFITS. MRS. SHRIVER ENVISIONED A GRASSROOTS ORGANIZATION WITH BRANCHES REACHING MILLIONS OF INDIVIDUALS IN NEED. TODAY, SPECIAL OLYMPICS IS THE LARGEST, FASTEST-GROWING SPORTS PROGRAM IN THE WORLD, REPRESENTING MORE THAN 4.2 MILLION ATHLETES IN 220 COUNTRIES. SPECIAL OLYMPICS IS ALSO THE ONLY ORGANIZATION IN MINNESOTA, THE UNITED STATES AND THE WORLD UTILIZING THE UNIQUE BENEFITS OF SPORTS TO IMPROVE THE LIVES OF PEOPLE WITH INTELLECTUAL DISABILITIES. IN 1973, SPECIAL OLYMPICS MINNESOTA WAS INCORPORATED. CURRENTLY, MORE THAN 8,000 MINNESOTANS WITH INTELLECTUAL DISABILITIES PARTICIPATE AND COMPETE IN 16 OLYMPIC-TYPE SPORTS. ALL OFFICIAL SPECIAL OLYMPICS SPORTS FOLLOW INTERNATIONALLY ACCEPTED RULES, WHICH ARE ENDORSED AND APPROVED BY NATIONAL GOVERNING BODIES, INTERNATIONAL SPORTS FEDERATIONS AND OLYMPIC ORGANIZATIONS. SPECIAL OLYMPICS MINNESOTA IS AN ACCREDITED PROGRAM OF SPECIAL OLYMPICS INCORPORATED. SPECIAL OLYMPICS MINNESOTA OFFERS CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES YEAR-ROUND SPORTS TRAINING AND COMPETITION. THROUGH SPECIAL OLYMPICS' ATHLETIC, HEALTH AND LEADERSHIP PROGRAMS, PEOPLE WITH INTELLECTUAL DISABILITIES TRANSFORM THEMSELVES, THEIR COMMUNITIES AND THE WORLD. FORM 990, PART VI, SECTION A, LINE 1A BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE GENERAL SUPERVISION OF THE ADMINISTRATION AND PROPERTY OF SPECIAL OLYMPICS MINNESOTA, EXCEPT THAT, UNLESS SPECIFICALLY EMPOWERED BY THE BOARD TO DO SO, IT MAY NOT TAKE ANY ACTION, INCONSISTENT WITH A PRIOR ACT OF THE BOARD, AMEND BYLAWS, REMOVE OR APPOINT THE PRESIDENT, OR TAKE ANY OTHER ACTION WHICH HAS BEEN RESERVED FOR THE BOARD OR WHICH MAY BE DELAYED FOR ACTION BY THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS AND FINALIZES THE FORM 990 BEFORE IT IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT. THE FINANCE COMMITTEE REVIEWS THE DRAFT FORM 990 AT A REGULARLY SCHEDULED MEETING. UPON THEIR APPROVAL, IT IS FORWARDED TO THE FULL BOARD OF DIRECTORS WITH A RECOMMENDATION FOR APPROVAL AT THE NEXT SCHEDULED MEETING. AFTER REVIEW OF THE DRAFT, THE BOARD OF DIRECTORS APPROVE THE FORM. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND EMPLOYEES REVIEW A DISCLOSURE QUESTIONNAIRE WHICH IDENTIFIES AND DISCLOSES WHETHER THEY HAVE POTENTIAL CONFLICTS OF INTEREST. EACH YEAR, DIRECTORS AND THE SPECIAL OLYMPICS MINNESOTA PRESIDENT'S RESPONSES ARE REVIEWED BY THE BOARD OF DIRECTORS AND ALL OFFICERS AND EMPLOYEE'S RESPONSES ARE REVIEWED BY THE SPECIAL OLYMPICS MINNESOTA PRESIDENT. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ANY CONFLICT OF INTEREST ISSUES AND THEN BASED ON THEIR REVIEW EVALUATES WHETHER A CONFLICT EXISTS AND VOTES ON THE APPROPRIATE ACTION. THE POLICY BARS A DIRECTOR WITH A CONFLICT OF INTEREST FROM DISCUSSING AND VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A FOR THE MANAGEMENT TEAM, THE PRESIDENT/CEO SETS CHANGES OF SALARY DURING THE BUDGETING PROCESS FOR THE SUBSEQUENT YEAR, USING PROJECTED FINANCIAL PERFORMANCE OF THE ORGANIZATION, PERFORMANCE BY THE INDIVIDUALS, AND INFORMATION FROM SALARY SURVEYS AND/OR ADVICE FROM DIRECTORS AT HIS DISCRETION. THE BOARD CHAIR AND EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SET CHANGES OF SALARY FOR THE PRESIDENT/CEO. THE PRESIDENT/CEO'S LAST REVIEW WAS FEBRUARY, 2024. FORM 990, PART VI, SECTION C, LINE 19 ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. PART XII, LINE 2C THE ORGANIZATION'S PROCESS FOR OVERSIGNT OF THE AUDIT OF ITS FINANCIAL STATEMENTS OR ITS PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED.