2024-10-17T10:25:04-05:00 2023-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 222 SECOND AVE SOUTH STE 1240 NASHVILLE TN 37201 990 2023-01-01 237348136 SPECIAL OLYMPICS TENNESSEE INC SPEC 6153291375 5115 MARYLAND WAY 300 BRENTWOOD TN 37027 MICHAEL R KIRBY CFO 6153291375 2024-10-14 1 0 LAUREN MOSES P02156583 6153836592 2023 2024-10-15 13:58:12Z X ADAM GERMEK 5115 MARYLAND WAY 300 BRENTWOOD TN 37027 4588773 0 X WWW.SPECIALOLYMPICSTN.ORG X 1974 TN PROVIDES STATEWIDE YEAR-ROUND TRAINING AND COMPETITIONS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES. 24 24 22 6000 0 0 2482420 3444934 0 0 265761 142144 -71447 -108662 2676734 3478416 0 0 0 0 1158473 1429954 0 0 187404 1391413 1719879 2549886 3149833 126848 328583 6220698 6923537 525236 537709 5695462 6385828 X 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 OLYMPIC ATHLETES AND THE COMMUNITY. 0 0 2847134 SPECIAL OLYMPICS TENNESSEE OFFERS TRAINING AND COMPETITION IN 17 DIFFERENT SPORTS THROUGHOUT THE YEAR. THE PROGRAM INCLUDES 36 AREA PROGRAMS MANAGED BY VOLUNTEER LEADERSHIP TEAMS THAT ENCOMPASS ALL COUNTIES IN THE STATE OF TENNESSEE. COMBINED, THESE AREA PROGRAMS REACH OVER 17,000 REGISTERED ATHLETES EACH YEAR. IN LOCAL COMMUNITIES, ATHLETES ARE RECRUITED, TRAINED, AND PROVIDED LOCAL COMPETITION OPPORTUNITIES. EIGHT STATE-LEVEL GAMES AND TOURNAMENTS, WHICH INCLUDE ALL 17 OF THE SPORTS, ARE CONDUCTED ANNUALLY. USA NATIONAL GAMES AND WORLD GAMES ARE HELD EVERY FOUR YEARS, ALTERNATING EVERY TWO YEARS BETWEEN SUMMER AND WINTER GAMES. IN ADDITION TO 'TRADITIONAL' SPECIAL OLYMPICS SPORTS, 'UNIFIED SPORTS' DIVISIONS ARE OFFERED IN 8 SPORTS WHEREBY ATHLETES WITH AND WITHOUT DISABILITIES PLAY AS TEAMMATES. THIS 'INCLUSION' PROGRAM FOSTERS UNDERSTANDING, ACCEPTANCE AND FRIENDSHIPS AS THE PLAYERS PRACTICE, TRAVEL AND COMPETE TOGETHER. ADDITIONALLY, SPECIAL OLYMPICS TODAY CONDUCTS HEALTHY ATHLETES ACTIVITIES INCLUDING SCREENING PROGRAMS IN VISION (ATHLETES ARE GIVEN GLASSES IF NEEDED), DENTAL AND HEARING SCREENINGS (ALL PROGRAMS ARE DONATED BY PROFESSIONAL ORGANIZATIONS), AND FITNESS AND NUTRITIONAL EDUCATION. 'ATHLETE LEADERSHIP' PROGRAMS CONDUCTED BY SPECIAL OLYMPICS EMPOWER ATHLETES BY OFFERING OPPORTUNITIES TO BECOME COACHES THEMSELVES THROUGH CERTIFIED COACHES TRAINING SCHOOLS, PUBLIC SPEAKERS TRAINING, AND SERVING ON LOCAL MANAGEMENT TEAMS AS WELL AS THE STATE'S BOARD OF DIRECTORS. UNIFIED CHAMPION SCHOOLS IS SPECIAL OLYMPICS TENNESSEE'S 'YOUTH MOVEMENT' IN PUBLIC AND PRIVATE SCHOOLS WHICH BRINGS TOGETHER STUDENTS WITH AND WITHOUT DISABILITIES TO ADVOCATE FOR GREATER COMMUNITY INCLUSION OF ALL PERSONS WITH DISABILITIES. SPECIAL OLYMPICS TENNESSEE CURRENTLY HAS OVER 120 SANCTIONED UNIFIED CHAMPION SCHOOLS WITHIN TENNESSEE. SPECIAL OLYMPICS TENNESSEE ALSO OFFERS A YOUNG ATHLETES PROGRAM FOR FAMILIES WITH CHILDREN AGES 2 TO 12 YEARS WHICH INTRODUCES BASIC SPORT SKILLS, LIKE RUNNING, KICKING AND THROWING. YOUNG ATHLETES OFFERS FAMILIES, TEACHERS, CAREGIVERS AND PEOPLE FROM THE COMMUNITY THE CHANCE TO SHARE THE JOY OF SPORTS WITH ALL CHILDREN. 2847134 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 111 0 1 22 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 TN X X VALERIE THOMPSON 6153291375 5115 MARYLAND WAY STE 300 BRENTWOOD TN 37027 HAYLEY WIELGUS CHAIRMAN 1.00 X X 0 0 0 CHIEF JOHN DRAKE VICE CHAIR 1.00 X X 0 0 0 MANISHA SHAH TREASURER 1.00 X X 0 0 0 DR LASANDA MASSEY SECRETARY 1.00 X X 0 0 0 ELIZABETH MCCREARY PAST CHAIR 1.00 X X 0 0 0 MARK BLAZE BOARD MEMBER 1.00 X 0 0 0 HUNTER BRUSH BOARD MEMBER 1.00 X 0 0 0 JERRY BUTLER BOARD MEMBER 1.00 X 0 0 0 MIKE CAIRNES BOARD MEMBER 1.00 X 0 0 0 JOSH COREY BOARD MEMBER 1.00 X 0 0 0 YETUNDE FAPARUSI BOARD MEMBER 1.00 X 0 0 0 BEN FLATT BOARD MEMBER 1.00 X 0 0 0 CHRIS FROST BOARD MEMBER 1.00 X 0 0 0 KARA GREER BOARD MEMBER 1.00 X 0 0 0 JERRY HAMPTON BOARD MEMBER 1.00 X 0 0 0 LARRY HOGG BOARD MEMBER 1.00 X 0 0 0 KARA JACKSON BOARD MEMBER 1.00 X 0 0 0 MATT LAKER BOARD MEMBER 1.00 X 0 0 0 KLAY LESKO BOARD MEMBER 1.00 X 0 0 0 MARSHALL MEIER BOARD MEMBER 1.00 X 0 0 0 TERRY SAHARSKI BOARD MEMBER 1.00 X 0 0 0 JENNY SMITH BOARD MEMBER 1.00 X 0 0 0 MAY LAYNE VAN CLEAVE BOARD MEMBER 1.00 X 0 0 0 KEN YOUNGSTEAD BOARD MEMBER 1.00 X 0 0 0 ADAM R GERMEK PRESIDENT 40.00 X 118019 0 27703 118019 0 27703 1 0 0 0 0 462883 2982051 13380 3444934 140053 140053 908012 905921 2091 2091 2091 43906 462883 204436 -160530 -160530 MISCELLANEOUS 900099 51868 51868 51868 3478416 0 0 33482 145722 135522 4371 5829 1012779 979275 5325 28179 39802 37698 467 1637 144079 136462 1690 5927 87572 82942 1027 3603 89866 62971 25119 1776 16500 11562 4612 326 233653 156130 61570 15953 13274 7962 49 5263 93215 81336 836 11043 137887 129453 1871 6563 261810 256273 617 4920 218860 177889 3832 37139 48763 46237 364 2162 22800 21659 253 888 64050 60181 858 3011 UNIFORMS 134622 130447 739 3436 MISCELLANEOUS EXPENSE 92497 91198 288 1011 SUPPLIES 70578 66575 291 3712 EQUIPMENT RENTAL 70325 64665 287 5373 151179 110697 829 39653 3149833 2847134 115295 187404 806564 665114 718456 937306 30448 275553 40554 27806 312614 257157 57096 55457 4328899 4804796 238681 157505 6220698 6923537 161371 117007 228297 361452 135568 59250 525236 537709 X 5695462 6385828 5695462 6385828 6220698 6923537 328583 361783 0 X 0 1 X 1 0 X 1737666 1962426 2348488 2482420 3444934 11975934 1737666 1962426 2348488 2482420 3444934 11975934 809426 11166508 91947 8544 16642 103993 140053 361179 48051 2997 1078 35508 51868 139502 12476615 945562 0.89500 0.88470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 16500 0 0 16500 0 106467 13030 5630 667 113200 131203 -17444 6551 742 106467 124208 13635 5800 840 131203 116552 14082 5700 726 124208 102737 20235 5700 720 116552 1.00000 1 0 312614 257157 55457 55457 OPERATING LEASE LIABILITIES 45409 FINANCE LEASE LIABILITIES 13841 59250 X 4194386 361783 149751 204436 715970 3478416 0 3478416 3504020 149751 204436 354187 3149833 0 3149833 PART V, LINE 4: THE ORGANIZATION RECEIVES DISTRIBUTIONS FROM THE ENDOWMENT BASED UPON THE INVESTMENT INCOME TO BE USED FOR OPERATIONS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ORGANIZATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") GUIDANCE RELATED TO UNRECOGNIZED TAX BENEFITS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION HAS NO TAX PENALTIES OR INTEREST REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 204,436. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 204,436. STATE SPECIAL EVENTS 291979 225544 66435 141952 AREA SPECIAL EVENTS 214810 237339 -22529 62484 506789 462883 43906 204436 204436 -160530 FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - FORM 990 IS REVIEWED BY THE EXECUTIVE AND FINANCE COMMITTEES, THEN BY THE FULL BOARD AT THE QUARTERLY MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS AND MAKES RECOMMENDATIONS FOR ACTION TO THE FULL BOARD IF WARRANTED. DIRECTORS COMPLETE A FORM ANNUALLY IN ADDITION TO DISCLOSURES BEING REQUESTED AT QUARTERLY MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW OF OTHER OFFICERS AND KEY EMPLOYEES IS CONDUCTED BY THE CEO/PRESIDENT. CEO IS ANNUALLY REVIEWED BY EXECUTIVE COMMITTEE OF THE BOARD. COMPARABLE COMPENSATION FOR NATIONAL AND LOCAL POSITIONS IS USED AS GUIDELINE. COMPENSATION CHANGES ARE RECOMMENDED AND ACTED UPON BY THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST.