2025-09-03T13:45:34-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STREET SUITE 1000 PEORIA IL 61602 990 2024-01-01 351262574 INDIANA SPECIAL OLYMPICS INC INDI 3173282000 6200 TECHNOLOGY CENTER DR 105 INDIANAPOLIS IN 46278 JEFF MOHLER PRESIDENT AND CEO 3173282000 2025-09-03 1 1 ANDREW SMITH CPA P01518894 3096714500 2025-09-03 2024 2025-03-06 01:10:19Z JEFF MOHLER 6200 TECHNOLOGY CENTER DR 105 INDIANAPOLIS IN 46278 11728181 0 X WWW.SOINDIANA.ORG X 1971 IN PROVIDE OLYMPIC SPORTS TRAINING/COMPETITION FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES. 27 27 34 10800 0 0 4824849 5651491 23474 77634 346008 583304 274314 -70825 5468645 6241604 226231 182855 0 0 1681754 1985014 0 0 749446 3486613 3833557 5394598 6001426 74047 240178 12397396 13218728 1321513 1269861 11075883 11948867 X SEE SCHEDULE O. 0 0 2332325 145661 SPORTS COMPETITIONS: TO ORGANIZE, OPERATE, PROMOTE AND CONDUCT ATHLETIC COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES. SPECIAL OLYMPICS INDIANA (SOIN) PROVIDES YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION IN MORE THAN 20 OLYMPIC TYPE SPORTS, REACHING MORE THAN 18,000 ATHLETES ACROSS INDIANA. 1435903 182855 PROGRAM INITIATIVES: SOIN CONDUCTS ACTIVITIES DESIGNED TO PROMOTE THE GROWTH OF SPECIAL OLYMPICS PROGRAMS SO THAT THE ORGANIZATION CAN BETTER SERVE EXISTING ATHLETES AND REACH OUT TO THOSE ATHLETES WHO HAVE NOT YET HAD AN OPPORTUNITY TO PARTICIPATE IN SPECIAL OLYMPICS. THIS INCLUDES THE UNIFIED CHAMPIONS SCHOOLS PROGRAM, HEALTHY ATHLETES INITIATIVES, AND THE ATHLETE LEADERSHIP PROGRAMS.UNIFIED CHAMPIONS SCHOOLS IS A COLLABORATIVE PARTNERSHIP BETWEEN THE INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION AND SPECIAL OLYMPICS INDIANA THAT PROMOTES SERVANT LEADERSHIP AMONG STUDENT ATHLETES WHILE CHANGING THEIR LIVES AS WELL AS THE LIVES OF THOSE WITH INTELLECTUAL DISABILITIES. THIS PROGRAM IS ALSO EXPANDING TO INCLUDE MIDDLE AND ELEMENTARY SCHOOL STUDENTS. UNIFIED CHAMPIONS SCHOOLS' GOAL IS TO ACTIVATE YOUTH IN AN EFFORT TO DEVELOP SCHOOL COMMUNITIES WHERE ALL YOUNG PEOPLE ARE AGENTS OF CHANGE, FOSTERING RESPECT, DIGNITY, AND ADVOCACY FOR PEOPLE WITH INTELLECTUAL DISABILITIES.THE SPECIAL OLYMPICS HEALTHY ATHLETES INITIATIVE IS DESIGNED TO HELP SPECIAL OLYMPICS ATHLETES IMPROVE THEIR HEALTH AND FITNESS. DEVELOPED IN 1996, THE MISSION OF HEALTHY ATHLETES IS TO IMPROVE EACH ATHLETE'S ABILITY TO TRAIN AND COMPETE IN SPECIAL OLYMPICS AS WELL AS LIFE. THE GOAL OF ALL HEALTHY ATHLETE INITIATIVES IS TO CREATE COMMUNITIES WHERE SPECIAL OLYMPICS ATHLETES AND OTHERS WITH INTELLECTUAL DISABILITIES HAVE THE SAME ACCESS TO HEALTH AND WELLNESS RESOURCES AND HAVE THE OPPORTUNITY TO ATTAIN THE SAME LEVEL OF GOOD HEALTH AS ALL COMMUNITY MEMBERS AND WHERE THERE IS NO "WRONG DOOR" FOR SOMEONE WITH AN INTELLECTUAL DISABILITY TO WALK THROUGH. THIS INITIATIVE INCLUDES THE FOLLOWING DISCIPLINES: HEALTHY HEARING, OPENING EYES, SPECIAL SMILES, HEALTH PROMOTION, FIT FEET, AND FUN FITNESS. ATHLETE LEADERSHIP PROGRAMS (ALPS) PROVIDE TRAINING AND SUPPORT FOR ATHLETES WHO DESIRE TO EXPAND THEIR PARTICIPATION IN SPECIAL OLYMPICS BOTH ON AND OFF THE COMPETITION FIELD. THROUGH ALPS, ATHLETES RECEIVE LEADERSHIP TRAINING AND HAVE OPPORTUNITIES TO HOLD POSITIONS OF LEADERSHIP AND INFLUENCE. IN THESE ROLES, ATHLETES HELP DETERMINE POLICY AND SET DIRECTION FOR SPECIAL OLYMPICS. ULTIMATELY, ALPS HELPS TO CREATE A "CULTURE OF WELCOME" THROUGHOUT THE ORGANIZATION AS ATHLETES ARE WELCOMED INTO THEIR LEADERSHIP ROLES AND SERVE ALONGSIDE OTHER VOLUNTEERS. 838959 TRAINING AND VOLUNTEER MANAGEMENT: SOIN PROVIDES TRAINING AND LEADERSHIP OPPORTUNITIES FOR OUR ATHLETES AND VOLUNTEERS IN A VARIETY OF WAYS, INCLUDING AN ANNUAL STATE CONFERENCE, TRAINING CAMPS, LEADERSHIP RETREATS, AND CONTINUOUS COMMUNICATION WITH OUR INCREDIBLE VOLUNTEERS. SOIN ALSO PROVIDES ONGOING TRAINING TO VOLUNTEER COACHES TO EMPOWER PEOPLE WITH INTELLECTUAL DISABILITIES TO REALIZE THEIR FULL POTENTIAL AND DEVELOP THEIR SKILLS THROUGH YEAR-ROUND SPORTS TRAINING AND COMPETITION. THE ANNUAL SOIN STATE CONFERENCE TARGETS PROGRAM LEADERS, VOLUNTEERS, COACHES, AND FAMILIES. THE STATE CONFERENCE EXISTS TO PROVIDE VALUABLE TRAINING IN SPECIAL OLYMPICS SPORTS AND PROGRAM MANAGEMENT. SOIN WOULD NOT EXIST TODAY AND COULD NOT HAVE BEEN CREATED WITHOUT THE TIME, ENERGY, COMMITMENT, AND ENTHUSIASM OF MORE THAN 9,000 SOIN VOLUNTEERS THROUGHOUT THE STATE. SOIN RELIES ON VOLUNTEERS AT ALL LEVELS OF THE SPECIAL OLYMPICS MOVEMENT TO ENSURE THAT EVERY ATHLETE IS OFFERED A QUALITY SPORTS TRAINING AND COMPETITION EXPERIENCE. 4607187 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 63 0 1 34 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X ORGANIZATION 3173282000 6200 TECHNOLOGY CENTER DRIVE SUITE INDIANAPOLIS IN 46278 CARRIE LEIBERING BOARD MEMBER 2.00 X 0 0 0 MATT DIXON CHAIR 3.00 X X 0 0 0 KRISTIN HUGHES SROUR SECRETARY 3.00 X X 0 0 0 DOUG TODD TREASURER 3.00 X X 0 0 0 BILL BENNER BOARD MEMBER 2.00 X 0 0 0 DIANNA BOYCE BOARD MEMBER 2.00 X 0 0 0 TED BROWN BOARD MEMBER 2.00 X 0 0 0 DEB EASTERDAY BOARD MEMBER 2.00 X 0 0 0 BEAIRSHELLE EDME BOARD MEMBER 2.00 X 0 0 0 KENDRA FRANKLIN BOARD MEMBER 2.00 X 0 0 0 BRIAN GLICK BOARD MEMBER 2.00 X 0 0 0 ELIJAH HAMMANS BOARD MEMBER 2.00 X 0 0 0 CICELY HART BOARD MEMBER 2.00 X 0 0 0 WILLIAM HOWARD BOARD MEMBER 2.00 X 0 0 0 ANDY KIRBY BOARD MEMBER 2.00 X 0 0 0 ROB LOUTHAIN BOARD MEMBER 2.00 X 0 0 0 GIL PERI BOARD MEMBER 2.00 X 0 0 0 PAUL REIS BOARD MEMBER 2.00 X 0 0 0 BRIAN RICHARDSON BOARD MEMBER 2.00 X 0 0 0 DR KIMBERLY ROOP BOARD MEMBER 2.00 X 0 0 0 MELONY SALLA BOARD MEMBER 2.00 X 0 0 0 TRENT SANDIFUR BOARD MEMBER 2.00 X 0 0 0 LAYLA SPANENBERG BOARD MEMBER 2.00 X 0 0 0 ANITA VICTORIAN-MORROW BOARD MEMBER (FROM 05/24) 2.00 X 0 0 0 BEN GREGORY BOARD MEMBER (FROM 05/24) 2.00 X 0 0 0 BRENT RITENOUR BOARD MEMBER (FROM 05/24) 2.00 X 0 0 0 COMMANDER IDA WILLIAMS BOARD MEMBER (FROM 05/24) 2.00 X 0 0 0 JEFF MOHLER PRESIDENT/CEO 40.00 X 142888 0 19483 SCOTT FURNISH CHIEF DEVELOPMENT OFFICER 40.00 X 104552 0 23356 247440 0 42839 2 0 1 0 0 1514786 870105 3266600 17845 5651491 PROGRAM INITIATIVES 900099 77634 77634 77634 312638 312638 5238586 4967920 270666 270666 270666 314149 1514786 453001 -138852 -138852 133683 65656 68027 68027 6241604 145661 0 444452 X 182855 182855 162371 100784 27586 34001 1512954 939078 257060 316816 34525 21430 5866 7229 154578 95945 26264 32369 120586 74847 20488 25251 1704 1704 30818 30818 3872 3872 43954 43954 672309 439650 118529 114130 111198 72061 450 38687 53614 33234 4292 16088 22216 15989 2786 3441 258172 195704 27559 34909 926342 885543 8815 31984 46056 30809 6727 8520 94942 67186 17393 10363 TRAINING AND COMPETITIO 1164560 1151757 4031 8772 RECOGNITION AND AWARDS 165234 159826 5408 STATE PROGRAM ASSESSMEN 77320 77320 SUPPLIES 55726 33930 1837 19959 105520 25367 33226 46927 6001426 4607187 644793 749446 322227 552964 1270153 270326 332515 248872 147882 139174 515640 346305 152511 169335 6821520 7833794 2663204 3431775 687384 572488 12397396 13218728 389247 526526 87400 63550 844866 679785 1321513 1269861 X 10907105 11776571 168778 172296 11075883 11948867 12397396 13218728 240178 632806 0 X X 0 1 X 1 1 1 X 3587187 3948059 4819636 4824849 5651491 22831222 3587187 3948059 4819636 4824849 5651491 22831222 22831222 109330 165482 128328 355015 312638 1070793 82100 157173 7422 309987 556682 24458697 1133492 0.93350 0.92670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3872 3872 6311703 6315575 465779 116445 0 0 395551 419730 465779 1281060 1921590 1338 4256 3872 9466 98888 104933 116445 320266 480399 5302240 604020 5906260 3555087 1066220 680933 5302240 3750033 291606 -486552 3555087 3148535 230000 371498 3750033 2394855 390000 363680 3148535 1.00000 0.00000 0.00000 0 0 515640 346305 169335 169335 US TREASURY SECURITIES 740191 F MUNICIPAL BONDS 123516 F CORPORATE BONDS 1938503 F PRIVATE EQUITY FUND 629565 F 3431775 RIGHT OF USE LIABILITY 588711 REFUNDABLE ADVANCE 91074 679785 X 7072618 632806 62606 453001 1148413 5924205 317399 317399 6241604 6199634 62606 453001 515607 5684027 317399 317399 6001426 PART V, LINE 4: THE INVESTMENT OBJECTIVE OF THE BOARD-DESIGNATED ENDOWMENT - GENERAL FUND IS THE PRESERVATION OF PRINCIPAL AND A GROWTH RATE, AFTER DISTRIBUTION, OF THE RATE OF INFLATION MEASURED AT SEPTEMBER 30. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 453,001. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF BENEFITS TO DONORS 317,399. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 453,001. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF BENEFITS TO DONORS 317,399. POLAR PLUNGE 1165964 1034074 131890 25168 13431 202297 PLANE PULL 176058 152308 23750 9043 545 29961 82 486913 328404 158509 3250 3739 165567 1828935 1514786 314149 3250 37950 13976 397825 453001 -138852 1 INDIANAPOLIS PUBLIC SCHOOLS 120 E WALNUT ST INDIANAPOLIS IN 46204 PUBLIC SCHOOL 40000 0 FMV TO USE IN THEIR UNIFIED CHAMPIONS SCHOOLS INITIATIVES. INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION 9150 N MERIDIAN ST INDIANAPOLIS IN 46240 350905952 501(C)(3) 110123 0 FMV TO USE IN THEIR UNIFIED CHAMPIONS SCHOOLS INITIATIVES. 2 PART I, LINE 2: SOIN PARTNERS WITH IHSAA AND VARIOUS SCHOOL CORPORATIONS TO MONITOR THE USE OF GRANT FUNDS. IHSAA GRANTS $1,500 TO EACH HIGH SCHOOL THAT FORMS A UNIFIED TEAM AND SENDS ITS COACH THROUGH TRAINING. SOIN GRANTS $1,000 TO EACH SCHOOL CORPORATION FOR DISTRIBUTION TO ELEMENTARY AND MIDDLE SCHOOLS THAT MEET THE SAME REQUIREMENTS. SCHOOLS THEN QUALIFY TO PARTICIPATE IN SECTIONALS AND STATE COMPETITION. IHSAA OR THE RESPECTIVE SCHOOL CORPORATION DOCUMENTS THE QUALIFICATION AND PARTICIPATION OF EACH RECIPIENT AND REPORTS BACK TO SOIN. X X X 0 0 0 0 0 0 0 0 0 JEFF MOHLER PRESIDENT/CEO 142888 0 0 0 0 0 5662 0 13821 0 162371 0 0 0 FORM 990, PART III, LINE 1 TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES, OFFERING 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 OLYMPICS ATHLETES AND THE COMMUNITY. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE TO THE BOARD OF DIRECTORS SHALL BE COMPOSED OF THE OFFICERS OF THE CORPORATION (EXCEPTING THE PRESIDENT & CEO) WHO SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. THE PRESENCE OF NOT FEWER THAN THREE (3) MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. THE EXECUTIVE COMMITTEE SHALL REPORT TO THE BOARD OF DIRECTORS ON ANY ACTION TAKEN BETWEEN MEETINGS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT/CEO, CFO AND FINANCE COMMITTEE OF THE BOARD. THE BOARD IS PROVIDED AN OVERVIEW AND COPY OF THE FORM 990 IN ADVANCE OF ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST QUESTIONNAIRE, WHICH IS ALIGNED WITH THE POLICY, IS DISTRIBUTED TO THE BOARD AND KEY EMPLOYEES ON AN ANNUAL BASIS. ALL FORMS ARE REVIEWED BY THE PRESIDENT/CEO AND, AS NECESSARY, THE BOARD CHAIR, FOR POTENTIAL CONFLICTS. ANY POTENTIAL CONFLICTS INVOLVING THE STAFF ARE MANAGED BY THE PRESIDENT/CEO. ANY POTENTIAL CONFLICTS INVOLVING THE BOARD OR THE PRESIDENT/CEO ARE DISCUSSED WITH AND MANAGED BY THE BOARD CHAIR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIR AND ONE OTHER MEMBER OF THE EXECUTIVE COMMITTEE CONDUCT AN ANNUAL PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND MAKE COMPENSATION RECOMMENDATIONS FOR APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD. WHEN AVAILABLE, COMPENSATION STUDIES ARE USED TO PROVIDE INSIGHT INTO THE APPROPRIATE LEVEL OF COMPENSATION FOR THE PRESIDENT/CEO. KEY EMPLOYEES REVIEW THEIR ESTABLISHED GOALS AND PERFORMANCE WITH THE PRESIDENT/CEO ON AT LEAST AN ANNUAL BASIS. WHEN AVAILABLE, COMPENSATION STUDIES ARE USED TO PROVIDE INSIGHT INTO THE APPROPRIATE LEVEL OF ALL STAFF POSITIONS. SALARY INCREASES FOR KEY EMPLOYEES ARE DETERMINED BY THE PRESIDENT/CEO BASED UPON PERFORMANCE AND APPROVED BUDGET PARAMETERS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE UPON REQUEST ALL DOCUMENTS REQUIRED TO BE PROVIDED FOR PUBLIC INSPECTION. FORM 990, PART IX, LINE 11G PROFESSIONAL & CONTRACT FEES: PROGRAM SERVICE EXPENSES 439,650. MANAGEMENT AND GENERAL EXPENSES 118,529. FUNDRAISING EXPENSES 114,130. TOTAL EXPENSES 672,309. FORM 990, PART IX, LINE 24E EQUIPMENT RENTAL & MAINTENANCE: PROGRAM SERVICE EXPENSES 5,533. MANAGEMENT AND GENERAL EXPENSES 1,876. FUNDRAISING EXPENSES 37,252. TOTAL EXPENSES 44,661. UNCOLLECTIBLE PROMISES TO GIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25,248. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,248. OTHER: PROGRAM SERVICE EXPENSES 11,424. MANAGEMENT AND GENERAL EXPENSES 6,102. FUNDRAISING EXPENSES 438. TOTAL EXPENSES 17,964. FUNDRAISING MATERIALS & SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 9,237. TOTAL EXPENSES 9,237. MINOR EQUIPMENT: PROGRAM SERVICE EXPENSES 8,410. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,410. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN THE PROCESS FOR THE OVERSIGHT OF THE AUDIT. THE ORGANIZATION'S TREASURER AND BOARD OF DIRECTORS ARE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR.