2026-08-20T12:59:47-05:00 2025-12-31 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2025-01-01 237242294 SPECIAL OLYMPICS MASSACHUSETTS INC SPEC 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 MARY BETH MCMAHON PRESIDENT AND CEO 5084850986 2026-08-19 1 STEPHEN M SNOW P00641289 7813564800 2025 2025-03-06 01:10:19Z MARY BETH MCMAHON 512 FOREST STREET MARLBOROUGH MA 01752 10025967 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. 24 24 41 12513 0 0 7230677 7919408 0 0 254452 820016 -615006 -757368 6870123 7982056 0 0 0 0 3063444 3531547 0 0 936157 3712022 3967489 6775466 7499036 94657 483020 19137403 20087865 3404878 3421983 15732525 16665882 X IN 2025, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED PROGRAMMING TO OVER 22,400 PARTICIPANTS THROUGHOUT THE COMMONWEALTH OFFERING OVER 1,100 COMPETITIONS WITH THE HELP OF OVER 12,500 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 5768018 THE ORGANIZATION ACCOMPLISHMENTS IN 2025 INCLUDE ORGANIZING INCLUSIVE SPORTS PROGRAMS IN 505 SCHOOLS WITH 79 OF THOSE SCHOOLS RECEIVING NATIONAL RECOGNITION FOR THEIR PROGRAMMING. OF THOSE 79, 6 WERE FIRST EVER BOSTON PUBLIC SCHOOLS; LAUNCHING A GATEWAY CITY INITIATIVE IN BOSTON, LAWRENCE AND LYNN TO ENSURE PROGRAMMING EXISTED AFTERSCHOOL, AND ON THE WEEKENDS; AND GROWING THE PARTICIPANT BASE BY 17.5%. 5768018 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 1 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 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 KATIE CATLENDER DIRECTOR 5.00 X 0 0 0 DAN COLLINS DIRECTOR 5.00 X 0 0 0 PATRICK DELAHUNTY DIRECTOR 5.00 X 0 0 0 MATT FLINK 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 JAMES KEITH 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 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 REGINA ROBINSON DIRECTOR 5.00 X 0 0 0 JOHN ROGAN DIRECTOR 5.00 X 0 0 0 TYLER WILLIAMS DIRECTOR 5.00 X 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 40.00 X 266367 0 25604 CLINTON ROWE CFO 40.00 X 148733 0 8391 MATT RUXTON VP OF SPORTS AND OPERATIONS 40.00 X 124473 0 17047 STEPHEN HUFTALEN EVP OF DEVELOPMENT AND MARKETING 40.00 X 143281 0 18912 PATTI DOHERTY VP SCHOOLS & COMMUNITY DEVELOPMENT 40.00 X 102827 0 16111 785681 0 86065 5 0 1 0 0 3447180 4472228 13126 7919408 246016 246016 1837946 1263946 574000 574000 574000 0 3447180 779965 -779965 -779965 OTHER 900099 22597 22597 22597 7982056 22597 0 40051 449095 105180 223022 120893 2511769 1792809 205385 513575 343676 234795 38081 70800 227007 146510 32054 48443 76946 76946 58864 58864 132154 106961 25193 167844 108326 23700 35818 258817 232935 5176 20706 102291 91502 10789 67305 67305 117864 106078 2357 9429 711430 640287 14229 56914 115603 104043 2312 9248 COMPETITIONS 1744387 1744387 SOI - CHAPTER FEE 90112 45056 45056 VOLUNTEERS AND FAMILIES 88125 88125 TELEPHONE 57626 37192 8137 12297 178121 116527 48753 12841 7499036 5768018 794861 936157 346253 324278 239295 716664 598917 478568 100000 0 60020 125549 12244631 6177782 6762433 6066849 9975967 11221439 1054518 1154518 19137403 20087865 358535 402184 254054 356468 2792289 2663331 3404878 3421983 X 15532525 16565882 200000 100000 15732525 16665882 19137403 20087865 X 483020 450337 0 X 0 1 X 1 0 X 4356375 5936409 5866787 7230677 7919408 31309656 4356375 5936409 5866787 7230677 7919408 31309656 31309656 138912 176455 234086 223020 246016 1018489 294811 9050 8600 129522 22597 464580 32792725 0.95480 0.94930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 407116 407116 9265420 3849853 5415567 781676 706337 75339 1790419 1621592 168827 6066849 CSV OF LIFE INSURANCE POLICIES 1154518 1154518 X 18781226 450337 9568868 779965 10799170 7982056 0 7982056 17847869 9568868 779965 10348833 7499036 0 7499036 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, 2025. 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: 779,965. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 779,965. X X X X X X 1 OVER THE EDGE 121 HUBLEY MILL LAKE ROAD UPPER TANTALLON NOVA SCOTIA CA OVER THE EDGE 1 84429 60231 24198 84429 60231 24198 MA XTRA MILE 999129 999129 212322 POLAR PLUNGE 1435347 1435347 194520 35 1012704 1012704 373123 3447180 3447180 779965 779965 -779965 X X X 0 0 0 0 0 0 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 266367 0 0 0 0 0 15003 0 10601 0 291971 0 0 0 STEPHEN HUFTALEN EVP OF DEVELOPMENT AND MARKETING 143281 0 0 0 0 0 8311 0 10601 0 162193 0 0 0 CLINTON ROWE CFO 148733 0 0 0 0 0 7761 0 630 0 157124 0 0 0 A MA DEVELOPMENT FINANCE AGENCY 043431814 000000000 2008-08-21 9444000 BUILDING CONSTRUCTION 0 1 0 A 6702367 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 2025, THE ORGANIZATION RECOGNIZED $9,568,868 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 85.9% OF ITS TOTAL EXPENSES IN 2025.