2024-08-26T14:55:50-05:00 2023-12-31 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2023-01-01 237242294 SPECIAL OLYMPICS MASSACHUSETTS INC SPEC 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 MARY BETH MCMAHON PRESIDENT AND CEO 5084850986 2024-08-26 1 0 STEPHEN M SNOW P00641289 7813564800 2023 2024-08-08 14:25:15Z MARY BETH MCMAHON 512 FOREST STREET MARLBOROUGH MA 01752 8458809 0 X WWW.SPECIALOLYMPICSMA.ORG X 1971 MA YEAR-ROUND INCLUSIVE SPORTS TRAINING AND COMPETITION PROGRAMS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES AND THEIR PEERS OF ALL AGES PROVIDING THEM WITH CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN THE SHARING OF SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER ATHLETES, THEIR PEERS AND THE COMMUNITY. IN 2023, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED PROGRAMMING TO OVER 16,000 PARTICIPANTS THROUGHOUT THE COMMONWEALTH OFFERING OVER 900 COMPETITIONS WITH THE HELP OF OVER 8,000 VOLUNTEERS. SPECIAL OLYMPICS MASSACHUSETTS WILL CONTINUE TO GROW COMMUNITIES OF INCLUSION UNTIL EVERY PARTICIPANT WHO WANTS TO PARTICIPATE CAN IN THEIR COMMUNITY WHERE THEY LIVE, WORK OR PLAY. 24 24 37 8943 0 0 5936409 5866787 0 0 -201760 325084 -544015 -577564 5190634 5614307 0 0 0 0 2473618 2924598 0 0 894786 2767812 3334967 5241430 6259565 -50796 -645258 18240507 18196669 3527824 3400385 14712683 14796284 X YEAR-ROUND INCLUSIVE SPORTS TRAINING AND COMPETITION PROGRAMS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES AND THEIR PEERS OF ALL AGES PROVIDING THEM WITH CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN THE SHARING OF SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER ATHLETES, THEIR PEERS AND THE COMMUNITY. IN 2023, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED PROGRAMMING TO OVER 16,000 PARTICIPANTS THROUGHOUT THE COMMONWEALTH OFFERING OVER 900 COMPETITIONS WITH THE HELP OF OVER 8,000 VOLUNTEERS. SPECIAL OLYMPICS MASSACHUSETTS WILL CONTINUE TO GROW COMMUNITIES OF INCLUSION UNTIL EVERY PARTICIPANT WHO WANTS TO PARTICIPATE CAN IN THEIR COMMUNITY WHERE THEY LIVE, WORK OR PLAY. 0 0 4824863 IN 2023, SPECIAL OLYMPICS MASSACHUSETTS HAS BUILT BACK TO THE PRE-PANDEMIC PARTICIPANT NUMBERS AND CONTINUES TO BUILD ITS PROGRAMMING ON ALL OF THE STATE'S GATEWAY CITIES. IN 2023, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED TRAINING AND COMPETITION IN 23 INDIVIDUAL AND TEAM SPORTS FOR OVER 16,075 CHILDREN AND ADULTS WITH AND WITHOUT INTELLECTUAL DISABILITIES WITH THE SUPPORT OF 1,189 COACHES. THE ORGANIZATION CONTINUES TO OFFER A PROGRAM CALLED UNIFIED SPORTS TO ENGAGE THE WHOLE SCHOOL AND COMMUNITY IN SPORTS, LEADERSHIP AND EDUCATION PROGRAMS. 4824863 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 37 1 0 0 0 0 0 0 0 0 0 1 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X X THE ORGANIZATION 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 RICHARD MCDONALD CHAIR 5.00 X X 0 0 0 ERIN FARRELL VICE CHAIR 5.00 X X 0 0 0 PETER BAKKALA TREASURER 5.00 X X 0 0 0 STEVEN CHAO CLERK 5.00 X X 0 0 0 GERRY ALLEN DIRECTOR 5.00 X 0 0 0 DAN COLLINS DIRECTOR 5.00 X 0 0 0 VINNIE DABOUL DIRECTOR 5.00 X 0 0 0 PATRICK DELAHUNTY DIRECTOR 5.00 X 0 0 0 STEVEN FRANSBLOW DIRECTOR 5.00 X 0 0 0 CHRIS GAFFNEY DIRECTOR 5.00 X 0 0 0 WILLIAM GROSS DIRECTOR 5.00 X 0 0 0 PAUL KRAFT DIRECTOR 5.00 X 0 0 0 TYLER LAGASSE DIRECTOR 5.00 X 0 0 0 PETER MEE DIRECTOR 5.00 X 0 0 0 RONALD MOLINA-BRANTLEY DIRECTOR 5.00 X 0 0 0 GALE MURRAY DIRECTOR 5.00 X 0 0 0 GAYLE O'CONNELL DIRECTOR 5.00 X 0 0 0 MICHELLE PORTER DIRECTOR 5.00 X 0 0 0 MELISSA REILLY DIRECTOR 5.00 X 0 0 0 REGINA ROBINSON DIRECTOR 5.00 X 0 0 0 RICHARD SCIOLI DIRECTOR 5.00 X 0 0 0 ERIC SPINDT DIRECTOR 5.00 X 0 0 0 TYLER WILLIAMS DIRECTOR 5.00 X 0 0 0 LAUREN ZAJAC DIRECTOR 5.00 X 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 40.00 X 237388 0 21666 CLINTON ROWE CFO 40.00 X 129873 0 6295 STEPHEN HUFTALEN EVP OF DEV. AND MARKETING 40.00 X 116140 0 15200 DEBRA COULTER VP OF INNOVATION AND OPERATIONS 40.00 X 131223 0 6318 614624 0 49479 4 0 1 0 STELLAR ELEMENTS 141 TREMONT STREET 5TH FLOOR BOSTON MA 02111 IT CONSULTING 937500 1 2483976 3382811 16184 5866787 234086 234086 2349336 2258338 90998 90998 90998 0 2483976 586164 -586164 -586164 OTHER 900099 8600 8600 8600 5614307 8600 0 -261080 395222 93160 195286 106776 1974237 1393534 86361 494342 369967 230161 46698 93108 185172 130705 8100 46367 32550 32550 28776 28776 106384 97003 9381 166426 105148 19139 42139 200071 180064 4001 16006 70951 62738 8213 100270 100270 127432 114688 2549 10195 613212 551891 12264 49057 89706 80736 1794 7176 COMPETITIONS 1462207 1462207 VOLUNTEERS AND FAMILIES 94503 94503 SOI - CHAPTER FEE 73149 36574 36575 TELEPHONE 40766 25756 4688 10322 128564 65725 52922 9917 6259565 4824863 539916 894786 1809875 438219 548025 338942 24204 39162 12187570 4733741 6879908 7453829 8123977 9071999 854518 854518 18240507 18196669 341483 336989 152075 147761 3034266 2915635 3527824 3400385 X 14512683 14796284 200000 0 14712683 14796284 18240507 18196669 X -645258 728859 0 X 0 1 X 1 0 X 5254644 4249443 4356375 5936409 5866787 25663658 5254644 4249443 4356375 5936409 5866787 25663658 25663658 142899 143433 138912 176455 234086 835785 13871 119730 294811 9050 8600 446062 26945505 0.95240 0.95670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 407116 407116 9239153 3346613 5892540 750882 655290 95592 1790419 731838 1058581 7453829 X 13085305 728859 6155975 586164 7470998 5614307 0 5614307 13001704 6155975 586164 6742139 6259565 0 6259565 PART X, LINE 2: THE ORGANIZATION FOLLOWS ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF DECEMBER 31, 2023. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 586,164. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 586,164. X X X X X X 1 OVER THE EDGE 121 HUBLEY MILL LAKE ROAD UPPER TANTALLON NOVA SCOTIA CA OVER THE EDGE 1 76392 56279 20113 76392 56279 20113 MA XTRA MILE 572853 572853 182462 POLAR PLUNGE 914381 914381 135535 22 996742 996742 268167 2483976 2483976 586164 586164 -586164 X X X 0 0 0 0 0 0 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 237388 0 0 0 0 0 12824 0 8842 0 259054 0 0 0 A MA DEVELOPMENT FINANCE AGENCY 043431814 000000000 2008-08-21 9444000 BUILDING CONSTRUCTION 0 1 0 A 6450063 9365698 147180 9218518 2009 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND POSSIBLE REVISION. IT IS THEN PRESENTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN CONNECTION WITH A FULL BOARD MEETING. ONCE APPROVED BY ALL BODIES, THE FORM 990 IS SIGNED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ADVISED OF THE CONFLICT OF INTEREST POLICY PRIOR TO THEIR APPOINTMENT AND DURING THEIR ORIENTATION SESSION, WHICH IS HELD PRIOR TO THEIR ATTENDING A FULL BOARD MEETING. EACH BOARD MEMBER IS ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. MANAGEMENT AND THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS ARE VIGILANT WITH REGARD TO ALL FINANCIAL TRANSACTIONS TO ENSURE COMPLIANCE AND/OR FULL DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S PRESIDENT/CEO IS EVALUATED ON AN ANNUAL BASIS AGAINST GOALS WHICH ARE ESTABLISHED AT THE BEGINNING OF EACH CALENDAR YEAR AND APPROVED BY THE FULL BOARD OF DIRECTORS. THE GOALS ARE "WEIGHTED AND EVALUATED BASED ON THE PERCENTAGE OF COMPLETION AT THE END OF THE CALENDAR YEAR. THE PRESIDENT/CEO'S SALARY IS BASED ON SALARY SURVEYS GENERATED FROM WITHIN THE SPECIAL OLYMPICS MOVEMENT AND NOT-FOR-PROFIT INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 ALL OFFICIAL DOCUMENTS OF SPECIAL OLYMPICS MASSACHUSETTS ARE AVAILABLE TO THE GENERAL PUBLIC THROUGH THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE OR UPON REQUEST DIRECTLY FROM SPECIAL OLYMPICS MASSACHUSETTS. FORM 990; PART XI DURING 2023, THE ORGANIZATION RECOGNIZED $6,155,975 OF DONATED SERVICES RELATED TO PROGRAM ACTIVITIES IN ITS AUDITED FINANCIAL STATEMENTS. PURSUANT TO THE INSTRUCTIONS FOR COMPLETING THE FORM 990, THESE DONATED SERVICES ARE NOT REPORTED ON THE FORM 990. (SEE SCHEDULE D, PARTS XI AND XII.) HOWEVER, WHEN THESE DONATED SERVICES EXPENSES ARE FACTORED IN, THE ORGANIZATION'S PROGRAM SERVICES EXPENSES REPRESENT 84.5% OF ITS TOTAL EXPENSES IN 2023.