2024-11-06T10:11:24-08:00 2023-12-31 610567366 CHARLES T MITCHELL CO PLLC 229 W MAIN ST STE 103 FRANKFORT KY 40601 990 2023-01-01 610954571 SPECIAL OLYMPICS KENTUCKY INC SPEC 5026958222 105 LAKEVIEW COURT FRANKFORT KY 40601 TRISH MAZZONI President 2024-11-06 true true Greg Miklavcic CPA P00946625 5022277395 2023 2024-10-15 13:58:12Z 105 LAKEVIEW COURT FRANKFORT KY 40601 4578039 false X www.soky.org X 1974 KY To provide year-round sports training & athletic competition in a variety of Olympic-type sports for children & adults with intellectual disabilities by giving them continuing opportunities to develop physical fitness/demonstrate courage/ experience joy & participate in a sharing of gifts/skills/friendship with their families/other Special Olympics athletes & the community. 20 19 28 3320 0 2832820 2198324 1052613 943389 42093 40973 764485 828688 4692011 4011374 0 0 1024124 1155566 0 403059 1728623 2017835 2752747 3173401 1939264 837973 7488759 8864928 175694 417427 7313065 8447501 To provide year-round sports training & athletic competition in a variety of Olympic-type sports for children & adults with intellectual disabilities by giving them continuing opportunities to develop physical fitness/demonstrate courage/ experience joy & participate in a sharing of gifts/skills/friendship with their families/other Special Olympics athletes & the community. false false 2515789 To provide year-round sports training & athletic competition in a variety of Olympic-type sports for children & adults with intellectual disabilities by giving them continuing opportunities to develop physical fitness/demonstrate courage/experience joy & participate in a sharing of gifts/skills & friendship with their families/other Special Olympics athletes & the community. 2515789 true true false true false false false false false false true false false false true true false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false true 3 0 true 28 true false false false false false false false 0 false false false false false false false false false false X 20 19 false false false false false false false true true false true true true true true true true true true true false X KATHRYN HARVEY 5026958222 OFFICE FRANKFORT KY 40601 PATRICIA MAZZONI PRESIDENT/CEO 40.00 0.00 X 139673 0 0 SCOTT MALOY FINANCE CHAIR 2.00 0.00 X 0 0 0 JOSH MOULTON BOARD MEMBER 2.00 0.00 X 0 0 0 BYRON LARGEN BOARD MEMBER 2.00 0.00 X 0 0 0 JOE DOREN CHAIR 2.00 0.00 X 0 0 0 ALICIA JOHNSON PAST CHAIR 2.00 0.00 X 0 0 0 DR PRIYA CHANDAN BOARD MEMBER 2.00 0.00 X 0 0 0 JARED KELLEY BOARD MEMBER 2.00 0.00 X 0 0 0 DR CORRIE HARRIS BOARD MEMBER 2.00 0.00 X 0 0 0 KELLY HERL BOARD MEMBER 2.00 0.00 X 0 0 0 CHANTEZ SHAVER BOARD MEMBER 2.00 0.00 X 0 0 0 TAMARA MCCAIN BOARD MEMBER 2.00 0.00 X 0 0 0 JIM MCDONNELL BOARD MEMBER 2.00 0.00 X 0 0 0 HAYDEN REDMON BOARD MEMBER 2.00 0.00 X 0 0 0 MATT RICKETTS BOARD MEMBER 2.00 0.00 X 0 0 0 JOHN PENNY BOARD MEMBER 2.00 0.00 X 0 0 0 CRAIG THIEMAN BOARD MEMBER 2.00 0.00 X 0 0 0 TRACY ROBERTS GOVERNANCE CHAI 2.00 0.00 X 0 0 0 REESE TURNER BOARD MEMBER 2.00 0.00 X 0 0 0 JASON RAINWATER BOARD MEMBER 2.00 0.00 X 0 0 0 ROBIN RAYPOLE BOARD MEMBER 2.00 0.00 X 0 0 0 KATHRYN HARVEY DIRECTOR OF FIN 40.00 0.00 X 0 0 0 MARK BUEGER DIRECTOR OF COM 40.00 0.00 X 0 0 0 JENNIFER MCMAHON SR VP OF DEVELO 40.00 0.00 X 0 0 0 KIM SATTERWHITE VP OF FIELD 40.00 0.00 X 0 0 0 KAREN DUNN EMERITUS 0.00 0.00 0 0 0 DR MATT HOLDER EMERITUS 0.00 0.00 0 0 0 TODD LOEHNERT EMERITUS 0.00 0.00 0 0 0 FRED ORTHMEYER EMERITUS 0.00 0.00 0 0 0 BRAD SMITH EMERITUS 0.00 0.00 0 0 0 JOHN WILLIAMS EMERITUS 0.00 0.00 0 0 0 KEVIN REGENHOLD FORMER BOARD MEMBER 0.00 0.00 0 0 0 BRIGID HUBER FORMER BOARD MEMBER 0.00 0.00 0 0 0 139673 1 true false false 0 156199 2042125 23641 2198324 COMPETITIONS 469000 469000 SPECIAL PROJECTS 474389 474389 943389 108836 108836 0 0 0 494602 4200 566665 -72063 4200 -67863 -67863 761681 761681 67007 67007 67007 0 0 4011374 1051369 0 0 0 0 141559 84935 28312 28312 784103 535615 133323 115165 0 0 159531 106947 27857 24727 70373 47176 12288 10909 0 0 0 0 0 0 0 0 14048 12405 758 885 0 0 0 162274 161573 351 350 0 0 0 0 99786 79829 9978 9979 82129 49281 20530 12318 PROGRAM RELATED EXP, MATERIAL, 1040261 863983 176278 COMPETITONS 304425 304425 EQUIPMENT MAINTENANCE 133790 107032 13379 13379 MISCELLANEOUS 67883 54313 6785 6785 113239 108275 992 3972 3173401 2515789 254553 403059 4510434 5022395 0 0 203512 220620 0 0 0 0 48370 60708 2037040 1031778 682223 1005262 2044220 2318823 0 0 0 237120 7488759 8864928 87344 76082 87204 103079 1146 238266 175694 417427 X 7313065 8447501 7313065 8447501 7488759 8864928 837973 296463 X false true X true false X 1207274 806436 1890594 2509524 1946940 8360768 0 0 1207274 806436 1890594 2509524 1946940 8360768 0 8360768 34197 47245 51697 78225 108836 320200 0 0 8680968 0.96310 0.97110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18500 false false false true false false false false false false true 18500 18500 false false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities LOBBYING ACTIVITY THAT WILL BENEFIT SPECIAL OLYMPICS KENTUCKY AND EDUCATE THE LEGISLATORS OF THE HEALTH AND WELLNESS SCREENINGS WE OFFER OUR SPECIAL OLYMPICS ATHLETES. 22000 22000 1526500 727900 798600 286710 175579 111131 201830 128299 73531 1005262 LT RIGHT OF USE LEASE 185664 SALES TAX PAYABLE 1146 ST RIGHT OF USE LEASE 51456 238266 X Part X : FIN48 Footnote SPECIAL OLYMPICS KENTUCKY, AS A CHARITABLE ORGANIZATION, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR PROVISIONS OF STATE TAX LAW AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. X X true KY POLAR BEAR PLUNGE 495247 495247 PULL 244172 244172 2 19762 19762 759181 759181 759181 false false 67007 false 67007 67007 KY true false false false 1.00000 KATHRYN HARVEY 105 LAKEVIEW COURT FRANKFORT KY 40601 false false false false false false false false false false false Form 990, Part VI, Section B, Line 11b Reviewed by governing board before filing. Form 990, Part VI, Section B, Line 12c Procedures to manage conflicts. For each interest disclosed, the full board, or the President/CEO or the Chairman of the Board, as appropriate, will determine whether the organization should: (a) take no action, or (b) disclose the situation more broadly and invite discussion/resolution by the full board of what action to take, or (c) refrain from taking action and otherwise avoid the conflict. In most cases the broadest disclosure possible is advisable so that decision-makers can make informed decisions that are in the best interests of Special Olympics Kentucky.When the conflict involves a decision-maker, the person with the conflict (interested party): (a) must fully disclose the conflict to all other decision-makers; (b) may not be involved in the decision of what action to take (e.g., may not participate in a vote) but may serve as a resource to provide other decision-makers with needed information.In some cases the person with the conflict may be asked to excuse him/herself from sensitive discussions so as not to unduly influence the discussion of the conflict.In all cases, decisions involving a conflict will be made only be to the disinterested persons.The fact that a conflict was managed and the outcome will be documented in the minutes of the board meeting if the conflict was related to a board member, and reported by the President/CEO to the Chairman of the Board if the conflict was related to a staff member.The Chairman of the Board/President/CEO will monitor proposed or ongoing transactions of Special Olympics Kentucky (e.g., contracts with vendors and collaborations with third parties) for conflicts of interest and disclose them to the Board and staff, as appropriate, whether discovered before or after the transaction has occurred. Form 990, Part VI, Section B, Line 15b This policy will include three steps the board will take when reviewing and approving compensation for senior staff. The steps are: 1. review and approval by the governing body or compensation committee of the compensation provided the top manager of SOKY; 2. Review of comparable positions at similarly situated organizations; 3. Contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement. Form 990, Part VI, Section C, Line 19 Financial statements are prepared and disclosed on a yearly basis. Governing documents and policies are disclosed as updated. All documents are available to the public upon written request. Statement Note 1 Part I, Line 2B Column (II)THE ORGANIZATION HAS AN AGREEMENT WITH OHIO MILLS WHOLESALE TO ACT AS A LICENSEE OF THE ORGANIZATION, USING THE SOKY BRAND TO SOLICIT, COLLECT AND WAREHOUSE DONATED ITEMS, INCLUDING CLOTHING, SHOES AND USED TEXTILES. OHIO MILLS HAS THE RIGHT TO COLLECT ALL DONATED ITEMS AT THE COLLECTION BINS AND PROVIDES THE ORGANIZATION A FEE FOR THIS SOLICITATION. THE ORGANIZATION DOES NOT TAKE POSSESSION OF ITEMS AND THEY ARE CONSIDERED OHIO MILLS ONCE THE ITEMS ARE PLACED IN OR ADJACENT TO THE COLLECTION BINS MAINTAINED BY OHIO MILLS. THIS RELATIONSHIP REQUIRES VERY LITTLE EFFORT ON THE PART OF THE ORGANIZATION AND RESULTS IN A SIGNIFICANT AMOUNT OF REVENUE FOR THE ORGANIZATION.