2026-09-03T15:58:22-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2025-01-01 351262574 INDIANA SPECIAL OLYMPICS INC INDI 3173282000 6200 TECHNOLOGY CENTER DR 105 INDIANAPOLIS IN 46278 JEFF MOHLER PRESIDENT AND CEO 3173282000 2026-09-02 1 JENNIFER COLEMAN P00743188 3304972000 2026-09-02 2025 JEFF MOHLER 6200 TECHNOLOGY CENTER DR 105 INDIANAPOLIS IN 46278 12031560 0 X WWW.SOINDIANA.ORG X 1971 IN PROVIDE OLYMPIC SPORTS TRAINING/COMPETITION FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES. 25 25 35 7000 0 0 5651491 5224800 77634 51815 583304 1227555 -70825 123288 6241604 6627458 182855 145730 0 0 1985014 2107432 0 0 651688 3833557 3475341 6001426 5728503 240178 898955 13218728 14422305 1269861 1121569 11948867 13300736 X SEE SCHEDULE O. 0 0 2267145 145730 140287 SPORTS COMPETITIONS: SOIN ORGANIZES, OPERATES, PROMOTES AND CONDUCTS 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 20,000 ATHLETES ACROSS INDIANA. 1065709 0 0 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 PROVIDES TRAINING AND SUPPORT FOR ATHLETES WHO DESIRE TO EXPAND THEIR PARTICIPATION IN SPECIAL OLYMPICS BOTH ON AND OFF THE COMPETITION FIELD. 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. 1084573 0 0 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 8,000 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. 4417427 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 1 0 0 0 0 0 0 0 0 1 74 0 1 35 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 1 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 MATT DIXON CHAIR 3.00 X X 0 0 0 CICELY HART VICE CHAIR 2.00 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 ANDY KIRBY BOARD MEMBER 2.00 X 0 0 0 ANITA VICTORIAN-MORROW BOARD MEMBER 2.00 X 0 0 0 BEAIRSHELLE EDME BOARD MEMBER 2.00 X 0 0 0 BEN GREGORY BOARD MEMBER 2.00 X 0 0 0 BILL BENNER BOARD MEMBER - LEFT 3/2025 2.00 X 0 0 0 BRENT RITENOUR BOARD MEMBER 2.00 X 0 0 0 BRIAN GLICK BOARD MEMBER 2.00 X 0 0 0 BRIAN RICHARDSON BOARD MEMBER 2.00 X 0 0 0 CARRIE LEIBERING BOARD MEMBER 2.00 X 0 0 0 COMMANDER IDA WILLIAMS BOARD MEMBER 2.00 X 0 0 0 DEB EASTERDAY BOARD MEMBER 2.00 X 0 0 0 DIANNA BOYCE BOARD MEMBER 2.00 X 0 0 0 DR KIMBERLY ROOP BOARD MEMBER - LEFT 3/2025 2.00 X 0 0 0 ELIJAH HAMMANS BOARD MEMBER 2.00 X 0 0 0 EMILY SOCHACKI BOARD MEMBER 2.00 X 0 0 0 ERIN WITTERN BOARD MEMBER 2.00 X 0 0 0 KAREN KERR BOARD MEMBER 2.00 X 0 0 0 KENDRA FRANKLIN BOARD MEMBER - LEFT 3/2025 2.00 X 0 0 0 LAYLA SPANENBERG BOARD MEMBER 2.00 X 0 0 0 MARK SHERMAN BOARD MEMBER 2.00 X 0 0 0 MATT GOINS BOARD MEMBER 2.00 X 0 0 0 PAUL REIS BOARD MEMBER 2.00 X 0 0 0 RON STIVER BOARD MEMBER 2.00 X 0 0 0 TED BROWN BOARD MEMBER 2.00 X 0 0 0 WILLIAM HOWARD BOARD MEMBER - LEFT 3/2025 2.00 X 0 0 0 JEFF MOHLER PRESIDENT & CEO 40.00 X 144785 0 19064 JENNIFER KELSO VP OF PROG SERV & CHIEF OPS OFFICER 40.00 X 126987 0 1379 271772 0 20443 2 0 1 0 0 1591542 826506 2806752 37253 5224800 PROGRAM INITIATIVES 900099 51815 51815 51815 660015 660015 5577199 26 5009685 0 567514 26 567540 567540 371470 1591542 336654 34816 34816 146235 57763 88472 88472 6627458 140287 0 1262371 X 145730 145730 163850 105715 27282 30853 1601211 1033102 266601 301508 37814 23324 6445 8045 178503 116245 29571 32687 126054 81330 20988 23736 41506 41506 49050 49050 614939 449650 135446 29843 42160 27391 14769 41850 30993 3095 7762 22737 16355 2995 3387 273379 211775 28898 32706 963491 928063 2605 32823 49981 33892 7547 8542 111766 84241 17477 10048 TRAINING AND COMPETITIO 781607 776868 3582 1157 RECOGNITION AND AWARDS 191631 119772 514 71345 SUPPLIES 136106 120907 2705 12494 STATE PROGRAM ASSESSMEN 84202 84202 70936 27872 13081 29983 5728503 4417427 659388 651688 552964 333618 270326 522228 248872 233921 139174 133153 574050 396286 169335 177764 7833794 9264111 3431775 3302932 572488 454578 13218728 14422305 526526 282979 63550 112500 679785 726090 1269861 1121569 X 11776571 12952904 172296 347832 11948867 13300736 13218728 14422305 898955 452914 0 X X 0 1 X 1 0 X 3948059 4819636 4824849 5651491 5224800 24468835 3948059 4819636 4824849 5651491 5224800 24468835 24468835 165482 128328 355015 312638 660015 1621478 157173 7422 309987 474582 26564895 1557945 0.92110 0.93350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3510 3510 5724993 5728503 436425 109106 0 0 395551 419730 465779 436425 1717485 2576228 1338 4256 3872 3510 12976 98888 104933 116445 109106 429372 644058 5906260 825998 167798 6564460 5302240 604020 5906260 3555087 1066220 680933 5302240 3750033 291606 -486552 3555087 3148535 230000 371498 3750033 1.00000 0.00000 0.00000 0 0 574050 396286 177764 177764 US TREASURY SECURITIES 744346 F MUNICIPAL BONDS 99987 F CORPORATE BONDS 1831805 F PRIVATE EQUITY FUND 626794 F 3302932 RIGHT OF USE LIABILITY 473543 REFUNDABLE ADVANCE 252547 726090 X 7276162 452914 98416 336653 887983 6388179 239279 239279 6627458 5924293 98416 336653 435069 5489224 239279 239279 5728503 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 2025 AND 2024. THE ORGANIZATION FILES U.S. FEDERAL AND STATE OF INDIANA INFORMATION TAX RETURNS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. MANAGEMENT BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN MATERIAL CHANGE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 336,653. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF BENEFITS TO DONORS 239,279. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 336,653. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF BENEFITS TO DONORS 239,279. POLAR PLUNGE 1082503 1061726 20777 18998 12900 57383 PLANE PULL 140269 117954 22315 7764 1831 26777 46 740240 411862 328378 1750 1955 207296 1963012 1591542 371470 1750 28717 14731 291456 336654 34816 1 GRANT COUNTY SPECIAL EDUCATION COOPERATIVE 7756 W DELPHI PIKE - 27 CONVERSE IN 46919 PUBLIC SCHOOL 5250 0 FMV TO USE IN UNIFIED CHAMPION SCHOOLS INITIATIVES INDIANAPOLIS PUBLIC SCHOOLS 120 EAST WALNUT STREET INDIANAPOLIS IN 46204 PUBLIC SCHOOL 50000 0 FMV TO USE IN UNIFIED CHAMPION SCHOOLS INITIATIVES INDIANA HIGH SCHOOL ATHLETIC ASSOCIATION 9150 N MERIDIAN STREET INDIANAPOLIS IN 46240 350905952 501(C)(3) 54570 0 FMV TO USE IN UNIFIED CHAMPION SCHOOLS INITIATIVES 3 0 PART I, LINE 2: SOIN PARTNERS WITH IHSAA AND VARIOUS SCHOOL CORPORATIONS TO MONITOR THE USE OF GRANT FUNDS. IHSAA GRANTS UP TO $1,500 TO EACH HIGH SCHOOL THAT FORMS A UNIFIED TEAM AND SENDS ITS COACH THROUGH TRAINING. SOIN GRANTS UP TO $2,000 TO EACH SCHOOL CORPORATION FOR DISTRIBUTION TO ELEMENTARIES, MIDDLE SCHOOLS, AND HIGH SCHOOLS, ALONG WITH COLLEGES THAT MEET THE SAME REQUIREMENTS. SOME SCHOOLS HOST THEIR OWN EVENT, WHILE OTHER SCHOOLS THEN QUALIFY TO PARTICIPATE IN SECTIONALS AND STATE COMPETITION. THE IHSAA, THE RESPECTIVE SCHOOL, OR THE 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 144785 0 0 0 0 0 6000 0 13064 0 163849 0 0 0 X MEALS, LODGING, TRANSPORTATION 2 12917 X FUNDRAISING SUPPLIES 3 12761 X SUPPLIES 5 10866 X PRINTING 1 709 0 1 0 PART I, COLUMN (B): COLUMN B REPRESENTS NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: 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 A, LINE 6 ARTICLE III MEMBERS THE VOTING MEMBERS OF THE CORPORATION, ("MEMBERS"), SHALL BE THE PERSONS WHO ARE FROM TIME TO TIME MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION. UPON BECOMING A DIRECTOR, A PERSON SHALL AUTOMATICALLY BECOME A MEMBER OF THE CORPORATION, AND UPON CEASING TO BE A DIRECTOR OF THE CORPORATION, A PERSON SHALL AUTOMATICALLY CEASE TO BE A VOTING MEMBER OF THE CORPORATION. ALL PERSONS SUPPORTIVE OF THE MISSION AND PURPOSE OF THE CORPORATION; INCLUDING, WITHOUT LIMITATION, ALL VOLUNTEERS, COACHES, ATHLETES, AND BENEFACTORS, SHALL BE ASSOCIATE MEMBERS OF THE CORPORATION. ASSOCIATE MEMBERS SHALL NOT BE REQUIRED TO PAY DUES OR TO PERFORM ANY OFFICIAL FUNCTIONS OF THE BOARD OF DIRECTORS OR OF THE CORPORATION. PERSONS WHO ARE SOLELY ASSOCIATE MEMBERS SHALL NOT BE ENTITLED TO VOTE ON ANY MATTER AFFECTING THE CORPORATION; INCLUDING, WITHOUT LIMITATION, THE ELECTION OF DIRECTORS. ASSOCIATE MEMBERS SHALL NOT HAVE ANY LIABILITY WITH RESPECT TO THE CORPORATION OR THE ACTIONS OF THE CORPORATION. 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 2025. 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 449,650. MANAGEMENT AND GENERAL EXPENSES 135,446. FUNDRAISING EXPENSES 29,843. TOTAL EXPENSES 614,939. 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.