2025-08-21T14:32:16-05:00 2024-12-31 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2024-01-01 237242294 SPECIAL OLYMPICS MASSACHUSETTS INC SPEC 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 MARY BETH MCMAHON PRESIDENT AND CEO 5084850986 2025-08-20 1 0 STEPHEN M SNOW P00641289 7813564800 2024 2025-03-06 01:10:19Z MARY BETH MCMAHON 512 FOREST STREET MARLBOROUGH MA 01752 7631812 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. 25 25 41 10914 0 0 5866787 7230677 0 0 325084 254452 -577564 -615006 5614307 6870123 0 0 0 0 2924598 3063444 0 0 790631 3334967 3712022 6259565 6775466 -645258 94657 18196669 19137403 3400385 3404878 14796284 15732525 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 2024, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED PROGRAMMING TO OVER 19,000 PARTICIPANTS THROUGHOUT THE COMMONWEALTH OFFERING OVER 1,000 COMPETITIONS WITH THE HELP OF OVER 10,000 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 5403098 IN 2024, 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 2024, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED TRAINING AND COMPETITION IN 23 INDIVIDUAL AND TEAM SPORTS FOR OVER 19,404 CHILDREN AND ADULTS WITH AND WITHOUT INTELLECTUAL DISABILITIES WITH THE SUPPORT OF 1,398 COACHES. THE ORGANIZATION CONTINUES TO OFFER A PROGRAM CALLED UNIFIED SPORTS TO ENGAGE THE WHOLE SCHOOL AND COMMUNITY IN SPORTS, LEADERSHIP AND EDUCATION PROGRAMS. IN 2024, UNIFIED SPORTS WAS OFFERED IN OVER 400 SCHOOLS. 5403098 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 33 0 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 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 PETER MEE VICE CHAIR 5.00 X X 0 0 0 JULIE SANTOSUS TREASURER 5.00 X X 0 0 0 ERIN FARRELL CLERK 5.00 X X 0 0 0 GERRY ALLEN DIRECTOR 5.00 X 0 0 0 ROSETTE CATALDO 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 CHRISTOPHER 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 MARK LUND DIRECTOR 5.00 X 0 0 0 MOLLY MANNING DIRECTOR 5.00 X 0 0 0 GAYLE 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 LAUREN PROSHAN 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 ERIC SPINDT DIRECTOR 5.00 X 0 0 0 TYLER WILLIAMS DIRECTOR 5.00 X 0 0 0 LAUREN ZAJEC DIRECTOR 5.00 X 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 40.00 X 246694 0 22963 CLINTON ROWE CFO 40.00 X 132116 0 7380 DEBRA COULTER VP OF INNOVATION AND OPERATIONS 40.00 X 136350 0 6750 STEPHEN HUFTALEN EVP OF DEVELOPMENT AND MARKETING 40.00 X 122943 0 16572 638103 0 53665 4 0 1 0 0 3225825 4004852 17161 7230677 223020 223020 48593 17161 31432 31432 31432 0 3225825 744528 -744528 -744528 OTHER 900099 129522 129522 129522 6870123 129522 0 -490076 409153 96860 201483 110810 2187260 1702651 84314 400295 280005 208623 19370 52012 187026 130571 19842 36613 43286 43286 72102 72102 129490 93659 35831 191210 133484 20287 37439 251285 226157 5025 20103 94105 78307 15798 44468 44468 123304 110974 2466 9864 733478 660130 14670 58678 104709 94238 2094 8377 COMPETITIONS 1584166 1584166 SOI - CHAPTER FEE 81669 40834 40835 0 VOLUNTEERS AND FAMILIES 67842 67842 TELEPHONE 51890 36224 5506 10160 139018 93910 34659 10449 6775466 5403098 581737 790631 438219 585548 338942 598917 100000 39162 60020 12228783 5466350 7453829 6762433 9071999 9975967 854518 1054518 18196669 19137403 336989 358535 147761 254054 2915635 2792289 3400385 3404878 X 14796284 15532525 200000 14796284 15732525 18196669 19137403 X 94657 841584 0 X 0 1 X 1 0 X 4249443 4356375 5936409 5866787 7230677 27639691 4249443 4356375 5936409 5866787 7230677 27639691 27639691 143433 138912 176455 234086 223020 915906 119730 294811 9050 8600 129522 561713 29117310 0.94930 0.95240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 407116 407116 9265420 3597491 5667929 765828 678990 86838 1790419 1189869 600550 6762433 CSV OF LIFE INSURANCE POLICIES 1054518 1054518 X 18103855 841584 9647620 744528 11233732 6870123 0 6870123 17167614 9647620 744528 10392148 6775466 0 6775466 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, 2024. 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: 744,528. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 744,528. X X X X X X 1 OVER THE EDGE 121 HUBLEY MILL LAKE ROAD UPPER TANTALLON NOVA SCOTIA CA OVER THE EDGE 1 91811 59094 32717 91811 59094 32717 MA XTRA MILE 922904 922904 214958 POLAR PLUNGE 1138132 1138132 150176 28 1164789 1164789 379394 3225825 3225825 744528 744528 -744528 X X X 0 0 0 0 0 0 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 246694 0 0 0 0 0 13298 0 9665 0 269657 0 0 0 A MA DEVELOPMENT FINANCE AGENCY 043431814 000000000 2008-08-21 9444000 BUILDING CONSTRUCTION 0 1 0 A 6573409 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 2024, THE ORGANIZATION RECOGNIZED $9,647,620 OF IN-KIND EXPENSES RELATED TO PROGRAM ACTIVITIES IN ITS AUDITED FINANCIAL STATEMENTS. PURSUANT TO THE INSTRUCTIONS FOR COMPLETING THE FORM 990, THESE IN-KIND EXPENSES ARE NOT REPORTED ON THE FORM 990. (SEE SCHEDULE D, PARTS XI AND XII.) HOWEVER, WHEN THESE IN-KIND EXPENSES ARE FACTORED IN, THE ORGANIZATION'S PROGRAM SERVICES EXPENSES REPRESENT 87.7% OF ITS TOTAL EXPENSES IN 2024.