2025-10-30T15:00:43-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 881665248 2026 SPECIAL OLYMPICS USA GAMES 2026 6515037895 525 MAIN ST 120621 ST PAUL MN 55112 JUDITH VIJUMS CFO 6515037895 2025-10-29 1 0 ANN NEIL P01817922 6123764500 2025-10-29 2023 2025-03-06 01:10:19Z X JUDITH VIJUMS 525 MAIN ST 120621 ST PAUL MN 55112 31717 0 X 2026SPECIALOLYMPICSUSAGAMES.ORG X 2022 MN TO PROVIDE TRAINING AND COMPETITION IN OLYMPIC-TYPE SPORTS FOR PEOPLE WITH INTELLECTUAL DISABILITIES. 11 10 3 10 0 0 99 25838 0 0 7 1062 0 386 106 27286 0 0 0 0 84895 263979 0 0 0 107875 716119 192770 980098 -192664 -952812 999997 2604542 1192643 3750000 -192646 -1145458 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 OLYMPICS ATHLETES AND THE COMMUNITY. 0 0 947199 0 0 THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, MORE SPECIFICALLY TO PLAN, ORGANIZE, FINANCE AND CONDUCT THE 2026 SPECIAL OLYMPICS USA GAMES (THE "GAMES") IN ACCORDANCE WITH A LICENSE FROM SPECIAL OLYMPICS INC. TAKING PLACE FROM JUNE 21 THROUGH JUNE 26 IN 2026, MORE THAN 4,000 ELITE ATHLETES, 10,000 VOLUNTEERS, 1,500 COACHES, AND 20,000 FAMILIES AND FANS FROM ALL STATES IN WHICH SPECIAL OLYMPICS OPERATES WILL TRAVEL ACROSS THE U.S. TO UNITE AND PARTICIPATE IN ONE OF THE WORLD'S MOST CHARISHED SPORTING EVENTS - THE SPECIAL OLYMPICS USA GAMES. THE GAMES COMPRISE OF 17 OLYMPIC-TYPE SPORTS PLAYED BY ATHLETES REPRESENTING EACH STATE, INCLUDING THE CARIBBEAN. THE GAMES WILL BE HOSTED AT VARIOUS VENUES THROUGHOUT MINNESOTA. 947199 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 1 10 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 MN X JUDY VIJUMS 6515037895 525 MAIN ST 120621 ST PAUL MN 55112 JUDITH VIJUMS CFO 10.00 0.00 X X 31700 0 0 CHRISTY SOVEREIGN CEO 40.00 0.00 X X 0 0 0 ADAM HJERPE CHAIR 5.00 0.00 X X 0 0 0 DAVE DORN DIRECTOR 2.00 0.00 X 0 0 0 TERRY CLARK DIRECTOR 1.00 0.00 X 0 0 0 CAROLINE JONES DIRECTOR 1.00 0.00 X 0 0 0 WENDY BLACKSHAW DIRECTOR 1.00 0.00 X 0 0 0 TRAVIS ANDERSON DIRECTOR 5.00 0.00 X 0 0 0 DAVID BOOTH DIRECTOR 1.00 0.00 X 0 0 0 WILL SMITH DIRECTOR 1.00 0.00 X 0 0 0 JON STEADLAND DIRECTOR 1.00 0.00 X 0 0 0 MARY HORWATH VP MARKETING & COMMUNICATIONS 40.00 X 142800 0 0 TRACY TISH CHIEF OF STAFF 40.00 X 101688 0 0 276188 0 0 2 0 0 1 0 25838 25838 1062 1062 4817 4431 386 386 27286 0 0 1448 X 31700 31700 193201 193201 15699 15699 23379 23379 3325 3325 491260 491260 21513 21513 12033 12033 17541 17541 6881 6881 1990 1990 CEREMONIES 161533 161533 MISCELLANEOUS 43 43 980098 947199 32899 0 999997 2554542 50000 999997 2604542 192643 0 1000000 3750000 1192643 3750000 X -192646 -1145458 -192646 -1145458 999997 2604542 -952812 0 X 0 0 0 X 99 25838 25937 99 25838 25937 24452 1485 7 1062 1069 386 386 27392 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 990, PART VII, SECTION A, LINE 5 ACCENTURE LLP, AN UNRELATED COMPANY, PAID $300,000 OF COMPENSATION TO CHRISTY SOVEREIGN. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD HAS GIVEN AUTHORIZATION TO THE LOCAL OPERATING COMMITTEE TO PERFORM THE DAY TO DAY FUNCTIONS NECESSARY TO COMPLETE THE MISSION. FORM 990, PART VI, SECTION B, LINE 11B A FINANCE COMMITTEE HAS BEEN FORMED WHO WILL BE RESPONSIBLE FOR REVIEWING THE FORM 990. THEY WILL MAKE A RECOMMENDATION TO THE BOARD TO APPROVE FILING. FORM 990, PART VI, SECTION B, LINE 15B CEO COMPENSATION IS BEING PAID BY ACCENTURE AS A VALUE-IN-KIND DONATION. THE DONATION IS VALUED AT $300,000 PER YEAR. THE OTHER EMPLOYEE/CONTRACTORS RATES ARE DETERMINED BASED ON MARKET FACTORS. EACH PERSON INTERVIEWS WITH CEO AND BOARD CHAIR. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 391,260. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 391,260. AGENCY FEES: PROGRAM SERVICE EXPENSES 100,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,000. AMENDED RETURN THIS IS AN AMENDED RETURN TO CORRECT CHANGES TO REVENUE BASED ON CLIENT SWITCHING FROM CASH TO ACCRUAL BASIS. -990 PART 1: PRIOR YEAR REVENUE AND EXPENSES WERE UPDATED TO REFLECT THE 2022 AMENDED RETURN. -990 PAGE 2 PART III LINE 4A: PROGRAM EXPENSES CHANGED FROM 1,108,459 TO 947,199. -990 PART VIII HAS FULLY CHANGED TO REFLECT THE CHANGE FROM CASH BASIS TO ACCRUAL. -990 PART IX HAS FULLY CHANGED TO REFLECT THE CHANGE FROM CASH BASIS TO ACCRUAL. -990 PART X HAS FULLY CHANGED TO REFLECT THE CHANGE FROM CASH BASIS TO ACCRUAL. -990 PART XII LINE 1 WENT FROM CHECKING THE CASH BOX TO CHECKING THE ACCRUAL BOX. -SCHEDULE A PART II SECTION A HAS FULLY CHANGED DUE TO GOING FROM CASH TO ACCRUAL BASIS. SCHEDULE B HAS FULLY CHANGED DUE TO GOING FROM CASH TO ACCRUAL BASIS.