2026-09-21T12:36:02-05:00 2025-12-31 390758449 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 220 DULUTH MN 55812 990 2025-01-01 232078543 SPECIAL OLYMPICS PENNSYLVANIA INC SPEC 6106309450 2750 BLVD OF THE GENERALS 124 NORRISTOWN PA 19403 NATHANIAL B GARLAND INTERIM PRESIDENT AND CEO 6106309450 2026-09-14 1 MICHAEL J PETERSON CPA P01833529 6105653930 2026-09-14 2025 NATHANIAL B GARLAND 2750 BLVD OF THE GENERALS 124 NORRISTOWN PA 19403 16319889 0 X WWW.SPECIALOLYMPICSPA.ORG X 1970 PA THE MISSION OF SPECIAL OLYMPICS IS TO PROVIDE YEAR-ROUND SPORTS TRAINING AND 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. 26 26 80 12000 0 0 12310531 12135007 0 0 251656 528386 211755 -213967 12773942 12449426 0 0 0 0 5532118 6390926 0 0 1793682 7642144 8136666 13174262 14527592 -400320 -2078166 14104286 11277816 3572111 2207788 10532175 9070028 X THE MISSION OF SPECIAL OLYMPICS IS TO PROVIDE YEAR-ROUND SPORTS TRAINING AND 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 6488413 0 0 SPECIAL OLYMPICS PENNSYLVANIA (SOPA) CONTINUES TO EXPAND ITS REACH ACROSS THE COMMONWEALTH, DELIVERING YEAR-ROUND SPORTS TRAINING, COMPETITION, AND INCLUSIVE PROGRAMMING FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES. IN 2025, SOPA PROVIDED 30,350 PROGRAM EXPERIENCES ACROSS 1,109 TRAINING SITES, ENGAGING 15,167 UNIQUE PARTICIPANTS IN COMMUNITY AND SCHOOL-BASED PROGRAMS. THESE EXPERIENCES REFLECT MULTIPLE TOUCHPOINTS ACROSS A PARTICIPANT'S JOURNEY, INCLUDING SPORTS TRAINING, COMPETITION, SCHOOL-BASED PROGRAMMING, AND FITNESS INITIATIVES, DEMONSTRATING BOTH THE BREADTH AND DEPTH OF SOPA'S IMPACT. PROGRAMMING SPANS BOTH COMMUNITY-BASED SPORT OPPORTUNITIES AND INCLUSIVE SCHOOL ENVIRONMENTS, ENSURING ATHLETES HAVE CONSISTENT ENGAGEMENT PATHWAYS REGARDLESS OF AGE OR ENTRY POINT. 1868454 0 0 SOPA ALSO PRIORITIZES LEADERSHIP DEVELOPMENT AND INCLUSIVE COMMUNITY-BUILDING. IN 2025, 147 ATHLETES SERVED IN MEANINGFUL REGIONAL LEADERSHIP ROLES, CONTRIBUTING TO VOLUNTEER ENGAGEMENT, FUNDRAISING, AND PROGRAM ADVOCACY. ADDITIONALLY, 21 UNIFIED YOUTH LEADERSHIP SUMMITS ENGAGED 1,684 PARTICIPANTS, AND 315 UNIFIED CHAMPION SCHOOLS CLUBS SUPPORTED ONGOING INCLUSION AND LEADERSHIP DEVELOPMENT WITHIN SCHOOL COMMUNITIES. TOGETHER, THESE EFFORTS ADVANCE SOPA'S MISSION BY BUILDING INCLUSIVE COMMUNITIES WHERE INDIVIDUALS WITH AND WITHOUT INTELLECTUAL DISABILITIES LEAD, COMPETE, AND GROW TOGETHER. 1357992 0 0 SOPA REMAINS A LEADER IN ADVANCING THE HEALTH AND WELLNESS OF INDIVIDUALS WITH INTELLECTUAL DISABILITIES THROUGH DIRECT SERVICES AND STRUCTURED PROGRAMMING. IN 2025, THE ORGANIZATION DELIVERED 2,008 HEALTHY ATHLETES SCREENINGS AND ENGAGED 687 ATHLETES IN FITNESS-FOCUSED INITIATIVES. THESE SCREENINGS SERVE AS BOTH IMMEDIATE INTERVENTIONS AND ENTRY POINTS INTO ONGOING FITNESS AND HEALTH PROGRAMMING. FITNESS PROGRAMS CONTINUE TO DEMONSTRATE MEASURABLE OUTCOMES, INCLUDING: 19.27% IMPROVEMENT IN HIGH-RISK BMI RATES 27.42% IMPROVEMENT IN CARDIOVASCULAR ENDURANCE THESE IMPROVEMENTS REFLECT SUSTAINED ENGAGEMENT IN STRUCTURED FITNESS PROGRAMMING AND REINFORCE THE ROLE OF SPORT AS A CRITICAL TOOL FOR IMPROVING LONG-TERM HEALTH OUTCOMES. 1113276 0 0 SOPA CONTINUED TO DELIVER A ROBUST SCHEDULE OF COMPETITIVE OPPORTUNITIES AND INCLUSIVE SPORTS PROGRAMMING. IN 2025, THE ORGANIZATION HOSTED 1,366 COMPETITIONS ACROSS 26 SPORTS, INCLUDING BOTH TRADITIONAL SPECIAL OLYMPICS SPORTS AND UNIFIED SPORTS. THIS INCLUDES 7,240 ONE-DAY SPORTS EXPERIENCES, WHICH PROVIDE LOW-BARRIER ENTRY POINTS FOR NEW ATHLETES AND SCHOOLS WHILE EXPANDING AWARENESS AND PARTICIPATION ACROSS THE STATE. PARTICIPATION IN SCHOOL-BASED UNIFIED CHAMPION SCHOOLS (UCS) REMAINS A KEY DRIVER OF GROWTH, WITH 493 SCHOOLS ENGAGED AND 7,148 UCS ATHLETES PARTICIPATING ALONGSIDE UNIFIED PARTNERS. IMPORTANTLY, SOPA IS STRENGTHENING PATHWAYS FROM SCHOOL TO COMMUNITY ENGAGEMENT, ACHIEVING A 12.05% TRANSITION RATE OF UCS PARTICIPANTS INTO COMMUNITY-BASED PROGRAM, REINFORCING LIFELONG PARTICIPATION IN SPORT AND INCLUSION. 0 0 0 VOLUNTEER ENGAGEMENT REMAINS CENTRAL TO SOPA'S IMPACT. IN 2025, 11,888 VOLUNTEERS SUPPORTED PROGRAMMING STATEWIDE, INCLUDING 3,243 SPORT VOLUNTEERS, 8,344 ONE-DAY VOLUNTEERS, AND 301 NON-SPORT VOLUNTEERS. THIS DIVERSE AND GROWING VOLUNTEER BASE POWERS COMPETITIONS, TRAINING, AND ATHLETE EXPERIENCES WHILE ALSO STRENGTHENING COMMUNITY AWARENESS AND INCLUSION. CONTINUED IMPROVEMENTS IN DATA TRACKING AND ENGAGEMENT STRATEGIES ALLOW SOPA TO BETTER UNDERSTAND AND EXPAND ITS VOLUNTEER PIPELINE. THIS INCLUDES A GROWING PIPELINE OF YOUTH AND SCHOOL-BASED PARTICIPANTS WHO TRANSITION INTO ONGOING VOLUNTEER ROLES, STRENGTHENING LONG-TERM SUSTAINABILITY OF THE MOVEMENT. 1113276 0 0 10828135 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 32 0 80 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X X DANIEL M REARDON 6103221164 2750 BLVD OF THE GENERALS SUITE 124 NORRISTOWN PA 19403 MATTHEW B AARON PRESIDENT & CEO 40.00 X 258894 0 47450 NATHANIAL B GARLAND CHIEF OPERATING OFFICER 40.00 X 178695 0 9703 DANIEL M REARDON CHIEF FINANCIAL OFFICER 40.00 X 167729 0 16315 PAMELA VELASQUEZ CHIEF PEOPLE OFFICER 40.00 X 161052 0 11127 ERIC CUSHING VP STRATEGIC PARTNERSHIPS 40.00 X 116571 0 30571 ANDREW FEE VP STRATEGIC PARTNERSHIPS 40.00 X 121732 0 14719 MAUREEN MASON VP DEVELOPMENT 40.00 X 119725 0 11651 C SHANNON BARRY BOARD CHAIR 5.00 X X 0 0 0 JIM LAUGHMAN VICE CHAIR 5.00 X X 0 0 0 STEVE MATSICK TREASURER 5.00 X X 0 0 0 LISA BARBOUR SECRETARY 5.00 X X 0 0 0 MOLLY ARBOGAST BOARD MEMBER 5.00 X 0 0 0 CAITLIN BARAN BOARD MEMBER 5.00 X 0 0 0 RICH BILLMAN BOARD MEMBER 5.00 X 0 0 0 NICK BITZER BOARD MEMBER 5.00 X 0 0 0 KRISTI BOCCELLA BOARD MEMBER 5.00 X 0 0 0 BARB BOWKER BOARD MEMBER 5.00 X 0 0 0 MARC BRUNO BOARD MEMBER 5.00 X 0 0 0 MELISSA CHRISTIAN BOARD MEMBER 5.00 X 0 0 0 KEVIN CONLEY BOARD MEMBER 5.00 X 0 0 0 TERRILL DRAKE BOARD MEMBER 5.00 X 0 0 0 JACQUELINE FODERARO BOARD MEMBER 5.00 X 0 0 0 DR JONATHAN GLEASON BOARD MEMBER 5.00 X 0 0 0 ALICIA HICKOK BOARD MEMBER 5.00 X 0 0 0 JEN KAVANAUGH BOARD MEMBER 5.00 X 0 0 0 DEIRDRE KRAMER BOARD MEMBER 5.00 X 0 0 0 MARY MEDER BOARD MEMBER 5.00 X 0 0 0 STEVE NOLDER BOARD MEMBER 5.00 X 0 0 0 BILL OLDSEY BOARD MEMBER 5.00 X 0 0 0 SUE PATERNO BOARD MEMBER 5.00 X 0 0 0 SCOTT SCHUBERT BOARD MEMBER 5.00 X 0 0 0 DAVID SIMONETTI BOARD MEMBER 5.00 X 0 0 0 DANIELLE STOKEN BOARD MEMBER 5.00 X 0 0 0 1124398 0 141536 7 0 1 0 MIKE BOVINO 2111 WISCONSIN AVE WASHINGTON DC 20007 PROGRAM EXPANSION 124735 1 158124 2876659 3244632 5855592 37225 12135007 231902 231902 2741016 2444532 296484 296484 296484 958886 2876659 1374671 -415785 -415785 65741 7179 58562 58562 131182 44081 87101 87101 56155 56155 56155 12449426 0 0 314419 490389 304116 102788 83485 4754721 2948654 996614 809453 208732 129446 43751 35535 534212 331293 111974 90945 402872 249842 84444 68586 62980 62980 1448774 1265531 80080 103163 505832 252013 2270 251549 319450 146995 144838 27617 414082 254674 103564 55844 3121831 3010942 50810 60079 87375 56224 15172 15979 222761 135964 49592 37205 EDUCATION MATERIALS 466101 466062 39 UNIFORMS 450728 448051 2677 SPORTS EQUIPMENT 443801 420117 23684 SERVICE CHARGES 194299 55315 28350 110634 398652 352896 2148 43608 14527592 10828135 1905775 1793682 X 3622330 544229 367599 534159 269653 31175 22751 210021 75467 1280434 1052639 162332 227795 7718369 7824722 1825900 1945600 14104286 11277816 687868 744882 1581441 120036 1302802 1342870 3572111 2207788 X 9362705 7705554 1169470 1364474 10532175 9070028 14104286 11277816 X -2078166 551442 64577 X 0 1 X 1 0 X 7745933 9630452 10387746 12310531 12135007 52209669 7745933 9630452 10387746 12310531 12135007 52209669 2014273 50195396 144852 140039 235243 251656 231902 1003692 494044 376933 6741 85375 0 963093 2195 1617 58689 56155 118656 54295110 363606 0.92450 0.91300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 1 60000 60000 0 PART II-B, LINE 1: SPECIAL OLYMPICS PENNSYLVANIA ENTERED INTO AN AGREEMENT WITH KSA GROUP, A CONSULTING AND LEGISLATIVE SERVICE FIRM, TO LOBBY ON BEHALF OF SPECIAL OLYMPICS PENNSYLVANIA. 1488476 624205 2112681 1233309 540235 30669 315737 1488476 797738 412660 22911 1233309 618826 213705 -34793 797738 403870 181116 33840 618826 1.00000 0.00000 0.00000 1 0 1280434 1052639 227795 227795 RIGHT OF USE ASSETS 1287680 BENEFICIAL INTEREST IN ASSETS HELD BY A COMMUNITY FOUNDATION 657920 1945600 OPERATING LEASE LIABILITY 1342870 1342870 X 15232552 551442 741176 1490508 2783126 12449426 0 12449426 16694699 741176 1425931 2167107 14527592 0 14527592 PART V, LINE 4: THE BOARD OF DIRECTORS HAS DESIGNATED A PORTION OF THE UNRESTRICTED NET ASSETS AS AN ENDOWMENT FUND TO SUPPORT CAPITAL PROJECTS NECESSARY TO ASSIST PARTICIPATING ATHLETES AND TO SUPPORT THE ATHLETE LEADERSHIP FUND FULFILLING SOPA'S VISION OF BEING THE "GLOBAL LEADER" IN ATHLETE LEADERSHIP. THESE FUNDS ALSO SUPPORT INCLUSION ACTIVITIES IN AREA SCHOOLS ACROSS THE STATE OF PENNSYLVANIA WHERE OUR ATHLETES PARTICIPATE IN SPORTING ACTIVITIES WITH STUDENTS ATTENDING THESE SCHOOLS. THE BALANCE OF BOARD DESIGNATED NET ASSETS WAS $2,112,681 AND $1,488,476, AT DECEMBER 31, 2025 AND 2024, RESPECTIVELY. PART X, LINE 2: THE ORGANIZATION IS INCORPORATED UNDER THE COMMONWEALTH OF PENNSYLVANIA (COMMONWEALTH) NOT-FOR-PROFIT CORPORATION LAW AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS REGISTERED AS REQUIRED WITH THE PENNSYLVANIA BUREAU OF CHARITABLE ORGANIZATIONS. TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. OPEN PERIODS SUBJECT TO AUDIT FOR FEDERAL PURPOSES ARE GENERALLY THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SPECIAL EVENTS 1,374,671. COST OF GOODS SOLD 44,081. COST OF GAMING 7,179. CHANGE IN BENEFICIAL INTEREST HELD BY COMMUNITY FOUNDATION 64,577. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SPECIAL EVENTS 1,374,671. COST OF GOODS SOLD 44,081. COST OF GAMING 7,179. POLAR BEAR PLUNGES 2688664 2016498 672166 135420 132064 21990 602159 BEAVER STADIUM RUN 524338 393254 131084 780 2055 1213 55231 11 622543 466907 155636 41210 93907 50575 238067 3835545 2876659 958886 177410 228026 73778 895457 1374671 -415785 38225 727 457 0 27516 5800 195 0 65741 6527 652 7179 58562 PA 1 0 0 0 1.00000 DANIEL M REARDON 2570 BLVD OF THE GENERALS NORRISTOWN PA 19403 0 0 X X X X X 0 0 0 0 0 0 0 0 0 MATTHEW B AARON PRESIDENT & CEO 258636 0 0 0 258 0 18210 0 29240 0 306344 0 0 0 NATHANIAL B GARLAND CHIEF OPERATING OFFICER 177557 0 1000 0 138 0 8809 0 894 0 188398 0 0 0 DANIEL M REARDON CHIEF FINANCIAL OFFICER 166333 0 1000 0 396 0 8229 0 8086 0 184044 0 0 0 PAMELA VELASQUEZ CHIEF PEOPLE OFFICER 159914 0 1000 0 138 0 11127 0 0 0 172179 0 0 0 X MATERIALS AND SUPPLIES 1 37225 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND FINANCE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION DISTRIBUTES A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY TO OFFICERS, DIRECTORS, AND KEY EMPLOYEES. IF A POTENTIAL CONFLICT OF INTEREST IS DISCOVERED, THE BOARD OF DIRECTORS WILL REVIEW THE POTENTIAL CONFLICT AND MAKE A DETERMINATION IF A CONFLICT EXISTS. THE PERSONS WITH A POTENTIAL CONFLICT ARE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATION AND DECISION IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE INDEPENDENT BOARD OF DIRECTORS ESTABLISHES COMPENSATION FOR THE CEO BASED ON A FORMAL ANNUAL REVIEW PROCESS. THE PROCESS INCLUDES A REVIEW OF JOB DUTIES, PERFORMANCE AND COMPARABILITY DATA IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE CEO FOLLOWS A SIMILAR ANNUAL PERFORMANCE REVIEW PROCESS FOR ALL OTHER STAFF MEMBERS. THE PROCESS INCLUDES A REVIEW OF JOB DUTIES, PERFORMANCE AND COMPARABILITY DATA IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE PUBLISHED ON OUR WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST HELD BY COMMUNITY FOUNDATION 64,577.