2026-09-04T13:45:28-05:00 2025-12-31 341874260 CBIZ ADVISORS LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2025-01-01 411228157 SPECIAL OLYMPICS MINNESOTA INC SPEC 6123330999 625 MARQUETTE AVE S 900 MINNEAPOLIS MN 55402 WILLIAM FISH PRESIDENT/CEO 6123330999 2026-08-28 1 LISA BURKE P00220718 8169455500 2026-08-28 2025 X WILLIAM FISH 625 MARQUETTE AVE S 900 MINNEAPOLIS MN 55402 14475281 0 X WWW.SPECIALOLYMPICSMINNESOTA.ORG X 1973 MN OFFERS PEOPLE WITH INTELLECTUAL DISABILITIES YEAR-ROUND SPORTS TRAINING AND COMPETITION. 18 18 65 7624 0 0 10647086 12952225 2040 0 437058 689438 -220842 -433426 10865342 13208237 0 0 0 0 5236956 5301184 0 0 2198554 5338942 6799034 10575898 12100218 289444 1108019 15315484 17217633 3357897 3846343 11957587 13371290 X SPECIAL OLYMPICS MINNESOTA'S MISSION IS TO CREATE A NEW WORLD OF INCLUSION AND ACCEPTANCE FOR PEOPLE WITH INTELLECTUAL DISABILITIES. (EXPANDED MISSION ON SCHEDULE O) 0 0 6842955 SPORTS AND TRAINING: IN 2025, MORE THAN 6,900 SPECIAL OLYMPICS MINNESOTA ATHLETES HAD THE OPPORTUNITY TO COMPETE IN 21 SPORTS AT 23 INVITATIONAL, 31 REGIONAL, AND 20 STATE MEETS AND TOURNAMENTS, TOTALING MORE THAN 20,000 COMPETITION EXPERIENCES THROUGHOUT THE YEAR. ATHLETES TRAIN EIGHT WEEKS FOR COMPETITIONS AND COMPETE IN SKILLS-BASED COMPETITIONS AND FULL SPORTS. ADDITIONALLY, SPECIAL OLYMPICS OFFERS UNIFIED COMPETITIONS WHICH PAIR SPECIAL OLYMPICS ATHLETES WITH PARTNERS WITHOUT INTELLECTUAL DISABILITIES. MORE THAN 1,000 UNIFIED PARTNERS COMPETED ALONGSIDE TEAMMATES - ATHLETES WITH INTELLECTUAL DISABILITIES IN 2025.(CONTINUED ON SCHEDULE O)ATHLETES ARE HIGHLY COMPETITIVE AND TRAIN USING EXTENSIVELY CODIFIED RULES AND REGULATIONS. DUE TO A WIDE RANGE OF ABILITIES, ATHLETES ARE DIVISION INTO CATEGORIES OF SIMILAR SKILL LEVEL AND ARE PROVIDED WITH ADDITIONAL OPPORTUNITIES TO PARTICIPATE. ATHLETES WHO MAY NOT BE READY OR ABLE TO COMPETE IN FULL SPORTS COMPETITIONS, PARTICIPATE IN SKILLS-BASED COMPETITIONS WHICH BREAK SPORTS DOWN INTO BASIC COMPONENTS.RECREATIONAL SPORTS CONTINUES TO GROW AS AN EIGHT-WEEK TRAINING MODEL. THIS ALLOWS TEAMS TO PARTICIPATE IN SOCIAL AND FITNESS ACTIVITIES SUCH AS SOCCER, WALKING CLUB, AND CORNHOLE THAT MAY INTEREST THE TEAM BEYOND THE TRADITIONAL SPORTS TRAINING AND COMPETITION THAT SPECIAL OLYMPICS MINNESOTA OFFERS WHILE STILL HAVING THE GUIDANCE AND SUPPORT OF SPECIAL OLYMPICS MINNESOTA STAFF. IN 2025 THERE WERE OVER 11,200 RECREATIONAL SPORT EXPERIENCES. 1442358 YOUTH AND SCHOOLS: YOUNG ATHLETES IS AN INNOVATIVE, INCLUSIVE SPORTS PLAY PROGRAM FOR CHILDREN WITH AND WITHOUT INTELLECTUAL DISABILITIES, DESIGNED TO INTRODUCE THEM TO THE WORLD OF SPORTS PRIOR TO SPECIAL OLYMPICS ELIGIBILITY AT AGE EIGHT. SPECIAL OLYMPICS NOW WELCOMES FUTURE ATHLETES AGES 2-7 THROUGH THIS DEVELOPMENTALLY APPROPRIATE AND INCLUSIVE PLAY PROGRAM BY PURSUING THESE GOALS: ENGAGE CHILDREN THROUGH ACTIVITIES DESIGNED TO FOSTER PHYSICAL, COGNITIVE AND SOCIAL DEVELOPMENT; WELCOME FAMILY MEMBERS OF CHILDREN WITH AND WITHOUT INTELLECTUAL DISABILITIES TO THE SPECIAL OLYMPICS NETWORK OF SUPPORT; RAISE AWARENESS ABOUT THE ABILITIES OF CHILDREN WITH INTELLECTUAL DISABILITIES THROUGH INCLUSIVE PEER PARTICIPATION, DEMONSTRATIONS AND OTHER EVENTS. (CONTINUED ON SCHEDULE O)IN 2025 YOUNG ATHLETES REACHED 4,000 PARTICIPANTS IN MINNESOTA, RESULTING IN OVER 33,000 EXPERIENCES FOR THESE PARTICIPANTS.SPECIAL OLYMPICS MINNESOTA IS CURRENTLY IMPLEMENTING THE UNIFIED CHAMPION SCHOOLS PROGRAM FUNDED THROUGH THE OFFICE OF SPECIAL EDUCATION PROGRAMS AT THE US DEPARTMENT OF EDUCATION. AT THE END OF 2025, SOMN WAS WORKING WITH 418 SCHOOLS CONSIDERED "UNIFIED CHAMPION SCHOOLS" - A NUMBER THAT IS CONTINUOUSLY GROWING. SPECIAL OLYMPICS UNIFIED CHAMPION SCHOOLS PROGRAM IS AN EDUCATION AND SPORTS BASED STRATEGY POWERED BY AN ENGAGED YOUTH COMMUNITY THAT INCREASES ATHLETIC AND LEADERSHIP OPPORTUNITIES FOR STUDENTS WITH AND WITHOUT INTELLECTUAL DISABILITIES, WHILE CREATING COMMUNITIES OF ACCEPTANCE FOR ALL. IT IS A STRATEGY TO ACTIVATE YOUTH, ENGAGE EDUCATORS AND PROMOTE SCHOOL COMMUNITIES OF ACCEPTANCE AND INCLUSION WHERE ALL YOUNG PEOPLE ARE AGENTS OF CHANGE.THERE ARE THREE COMPONENTS OF A UNIFIED CHAMPION SCHOOL. UNIFIED SPORTS ALLOW SPECIAL EDUCATION STUDENTS AND GENERAL EDUCATION STUDENTS TO PARTICIPATE IN INCLUSIVE SPORTING OPPORTUNITIES. INCLUSIVE STUDENT LEADERSHIP PROVIDES AN OPPORTUNITY FOR YOUTH VOICES TO BE HEARD THROUGH ENGAGING TOGETHER IN AN INCLUSIVE SCHOOL-RECOGNIZED CLUB AND BY PARTICIPATING IN YOUTH SUMMITS. WHOLE SCHOOL ENGAGEMENT PROVIDES BULLYING PREVENTION CAMPAIGNS AND INCLUSIVE PROMOTION INITIATIVES THAT REACH ENTIRE SCHOOL POPULATIONS THROUGH ENGAGING, INSPIRING AND OPTIMISTIC EVENTS. ALL THREE AREAS ARE CRUCIAL TO CHANGE THE CULTURE OF A SCHOOL TOWARDS INCLUSION. IN 2025, SPECIAL OLYMPICS MINNESOTA'S UNIFIED CHAMPION SCHOOLS PROGRAMMING RESULTED IN 852,000 EXPERIENCES! 570693 HEALTH AND LEADERSHIP: THE HEALTH PROGRAMS INITIATIVE WAS CREATED TO INCLUDE THE THREE ASPECTS OF HEALTH AND WELLNESS WITHIN SPECIAL OLYMPICS. FIRST, THE HEALTHY ATHLETES INITIATIVE, WHICH OFFERS HEALTH AND NUTRITION SCREENINGS AND EDUCATION TO PERSONS WITH INTELLECTUAL DISABILITIES FREE OF CHARGE. THE SPECIAL OLYMPICS MINNESOTA HEALTHY ATHLETES PROGRAM COMPLETED 2,836 SCREENINGS (FIT FEET, FUN FITNESS, HEALTH PROMOTION, HEALTHY HEARING, OPENING EYES, MED FESTS, STRONG MINDS AND SPECIAL SMILES). THE SECOND ASPECT OF HEALTH PROGRAMS IS THE PERFORMANCE STATION INITIATIVE, WHICH OFFERS NEW EDUCATIONAL AND FITNESS EXPERIENCES AND OPPORTUNITIES TO ATHLETES, COACHES, FRIENDS AND FAMILY MEMBERS; EMPHASIZING THE IMPORTANCE AND RELATIONSHIP BETWEEN WELLNESS AND SPORT PERFORMANCE. (CONTINUED ON SCHEDULE O)THE FINAL COMPONENTS OF HEALTH PROGRAMS IS THE SOFIT & FIT 5 HEALTH PROMOTION INITIATIVES. SOFIT IS A REPEATABLE, EIGHT WEEK, UNIFIED TEAM APPROACH TO WELLNESS THAT AIMS TO IMPROVE AND PROTECT THE HEALTH AND WELLNESS FOR PEOPLE WITH AND WITHOUT INTELLECTUAL DISABILITIES. SOFIT CREATES THE OPPORTUNITY AND SPACE FOR EDUCATION ABOUT, AND PRACTICE OF, WELLNESS IN ALL FORMS. FIT 5 IS A TOOL AND RESOURCE COACHES CAN INCLUDE DURING THEIR PRACTICES TO ENCOURAGE HEALTHY BEHAVIORS AND FOR ATHLETES TO USE AT HOME TO PRACTICE POSITIVE HEALTH BEHAVIORS, TRACK THEIR PROGRESS & FEEL EMPOWERED TO TAKE CARE OF THEIR OWN HEALTH. IN 2025 THESE FITNESS PROGRAMS HAD 6,331 EXPERIENCES. ATHLETES ARE ENCOURAGED TO PARTICIPATE IN THE ATHLETE LEADERSHIP PROGRAM WHERE ATHLETE VOICES ARE NOT ONLY HEARD, BUT THEY ARE AMPLIFIED IN THE SPECIAL OLYMPICS MN ORGANIZATION. THROUGH THE ATHLETE LEADERSHIP PROGRAM, ATHLETES TAKE ON A NEW LEADERSHIP ROLE WITH SPECIAL OLYMPICS MINNESOTA AND THEIR COMMUNITIES. EXAMPLES OF THOSE LEADERSHIP POSITIONS INCLUDE PUBLIC SPEAKERS, ASSISTANT COACHES, A MEMBER OF A BOARD/COMMITTEE, AND VOLUNTEERING. 8856006 1 1 0 0 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 53 4 1 65 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 MN X X MELISSA HOLMES CFO 6123330999 625 MARQUETTE AVE S STE 900 MINNEAPOLIS MN 55402 CHRIS PASSARO BOARD CHAIR 1.00 X X 0 0 0 MATT CHERICO VICE CHAIR 1.00 X X 0 0 0 DAVID BOOTH TREASURER 1.00 X X 0 0 0 RAYNE OLSON SECRETARY 1.00 X X 0 0 0 KYLE CANNON FINANCE CHAIR 1.00 X 0 0 0 TODD ACKERMAN BOARD MEMBER 1.00 X 0 0 0 WENDY BLACKSHAW BOARD MEMBER 1.00 X 0 0 0 MARY BETH DONDELINGER BOARD MEMBER 1.00 X 0 0 0 VICTOR FIELDS BOARD MEMBER 1.00 X 0 0 0 ABBY HIRSCH BOARD MEMBER 1.00 X 0 0 0 BOBBY HUNTER BOARD MEMBER 1.00 X 0 0 0 DAVID KING BOARD MEMBER 1.00 X 0 0 0 DAN KROPP BOARD MEMBER 1.00 X 0 0 0 DAVE LARSON BOARD MEMBER 1.00 X 0 0 0 TOM TING BOARD MEMBER 1.00 X 0 0 0 KEVIN TORGERSON BOARD MEMBER 1.00 X 0 0 0 DENISE WESTENFIELD BOARD MEMBER 1.00 X 0 0 0 CHANTAL WILSON BOARD MEMBER 1.00 X 0 0 0 WILLIAM FISH PRESIDENT/CEO 40.00 X 210354 0 23919 MELISSA HOLMES CFO 40.00 X 167696 0 6599 GREG VANSELOW COO 40.00 X 154146 0 13695 MARK ANDERSON VP OF DEVELOPMENT 40.00 X 117524 0 18313 KEAN CORKERY VP OF EVENTS 40.00 X 126361 0 1500 KATIE HOWLETT VP OF MARKETING 40.00 X 121976 0 1500 KELLY MONICATTI VP OF SPORTS 40.00 X 145745 0 3300 DAVID DORN CONSULTANT FORMER PRESIDENT/CEO 20.00 X 113907 0 0 1157709 0 68826 10 1 1 0 0 6339103 6613122 46444 12952225 466358 466358 513516 290228 208 223288 -208 223080 223080 104269 6339103 834902 -730633 -730633 128298 38322 89976 89976 164471 103384 61087 61087 GAIN ON LEASE TERMINATION 900099 145714 145714 430 430 146144 13208237 61087 0 194925 408568 40858 326852 40858 5310 5310 4015538 2714634 445737 855167 52224 36310 6031 9883 471605 338309 33313 99983 347939 217663 58953 71323 863 332 442 89 40657 28866 4066 7725 33559 33559 52950 37230 5251 10469 442692 442692 356958 186974 27590 142394 383574 272411 38332 72831 275879 275250 220 409 137193 97407 13719 26067 535453 390046 41625 103782 99774 70867 9968 18939 COMPETITIONS & TRAINING 2024440 2024440 ANNUAL EVENTS 1342973 604338 738635 YOUTH PROGRAMMING 889445 889445 HEALTHY PROGRAMS 127656 127656 54968 54968 12100218 8856006 1045658 2198554 X 2216197 997289 0 1218908 1149768 1295050 6214 181 53401 134094 41982 62475 631629 587295 2197308 1248311 756601 948997 10920495 11453493 1755394 2736048 15315484 17217633 825826 914950 172370 197992 2359701 2733401 3357897 3846343 X 8729021 10253481 3228566 3117809 11957587 13371290 15315484 17217633 1108019 305684 0 X X 0 1 X 1 1 1 X 6860838 10669536 9233277 10647086 12952225 50362962 6860838 10669536 9233277 10647086 12952225 50362962 1629439 48733523 158955 125036 258509 408416 466358 1417274 99506 99506 2045 10630 -2413 -942 146144 155464 52035206 554592 0.93650 0.95160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1445067 81000 172731 1698798 1213137 145327 86603 1445067 853489 239568 120080 1213137 670653 280433 -97597 853489 135111 517500 18042 670653 0.00000 1.00000 0.00000 0 0 1311260 986188 325072 886048 262123 623925 948997 RIGHT-OF-USE ASSETS 2736048 2736048 OPERATING LEASE LIABILITY 2733401 2733401 X 14597480 305684 140510 446194 14151286 33559 -976608 -943049 13208237 13183777 140510 976608 1117118 12066659 33559 33559 12100218 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT IS INTENDED TO PROVIDE A SOURCE OF INCOME FOR THE ORGANIZATION'S PROGRAMMING. THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT SEEK TO ENSURE PRESERVATION OF CAPITAL IN THE PORTFOLIO. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF DIRECTORS, BASED ON THE INVESTMENT OBJECTIVES, THE ORGANIZATION'S GOAL, OVER TIME, IS TO ATTAIN A MARKET AVERAGE OR ABOVE RATE OF RETURN. THE BOARD OF DIRECTOR'S FIRST OBJECTIVE IS TO GROW THE ENDOWMENT FUNDS TO $20,000,000. ONCE THE ENDOWMENT HAS REACHED AT LEAST $5,000,000 AND THE BOARD DECIDES TO BEGIN WITHDRAWING FUNDS, A TOTAL RETURN SPENDING POLICY WILL BE FOLLOWED WITH AN OBJECTIVE TO GENERATE AND DISTRIBUTE EACH YEAR. FOR THE YEAR ENDING DECEMBER 31, 2025, NO APPROPRIATIONS OF FUNDS FROM ENDOWMENTS WERE MADE. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ORGANIZATION REVIEWS AND ASSESSES ITS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN TAX RETURNS. BASED ON THIS ASSESSMENT, THE ORGANIZATION DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION'S ASSESSMENT HAS NOT IDENTIFIED ANY SIGNIFICANT POSITIONS THAT IT BELIEVES WOULD NOT BE SUSTAINED UNDER EXAMINATION. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AS ITS ONLY SIGNIFICANT TAX POSITION AND HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF MINNESOTA. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE THREE YEARS AFTER THE DATE OF FILING, INCLUDING EXTENSIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -103,384. GAMING EXPENSES REPORTED ON PART VIII, LINE 9B -38,322. SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B -834,902. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 103,384. GAMING EXPENSES REPORTED ON PART VIII, LINE 9B 38,322. SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 834,902. POLAR PLUNGE 5906048 5852097 53951 731986 26980 6075 NORTHLAND 300 79729 57600 22129 26214 150 167 457595 429406 28189 31671 11826 6443372 6339103 104269 789871 38806 6075 150 834902 -730633 128298 19143 14613 4566 1 1.00000 128298 19143 14613 4566 38322 89976 MN 1 0 1 0 0.00000 1.00000 ASHLEY SKRZYPEK DIRECTOR OF ACCOUN 900 2ND AVE S STE 300 MINNEAPOLIS MN 55402 0 WILLIAM FISH PRESIDENTCEO 0 THE GAMING MANAGER IS THE PRESIDENT/CEO OF THE ORGANIZATION AND SUPERVISES THE RAFFLE ACTIVITY, PERMITS, AND REVENUE. ALLOCABLE COMPENSATION RELATED TO THE MANAGEMENT OF THE RAFFLES IS IMMATERIAL. X 0 X X X X 0 0 0 0 0 0 0 0 0 WILLIAM FISH PRESIDENT/CEO 200342 0 9200 0 812 0 1500 0 22419 0 234273 0 0 0 MELISSA HOLMES CFO 159429 0 7500 0 767 0 1500 0 5099 0 174295 0 0 0 GREG VANSELOW COO 153384 0 0 0 762 0 1500 0 12195 0 167841 0 0 0 DAVID DORN CONSULTANT FORMER PRESIDENT/CEO 106619 0 6500 0 788 0 0 0 0 0 113907 0 0 0 X 1 17616 STOCK QUOTE X PRIZES 25 17907 FAIR MARKET VALUE X SUPPLIES & FOOD 8 9721 FAIR MARKET VALUE X GIFT CARDS 5 1200 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE TOTALS IN COLUMN (B) FOR LINES 9 AND 25 REPRESENT THE TOTAL NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 1 WE DO THIS BY PROVIDING YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITIONS, INCLUSIVE HEALTHCARE PROGRAMS, LEADERSHIP AND ADVOCACY TRAINING, AND INCLUSIVE SCHOOL PROGRAMS. SPORTS ARE A POWERFUL TOOL. THEY PROVIDE GROWTH IN SELF-ESTEEM, SOCIAL SKILLS, PHYSICAL FITNESS AND LEADERSHIP. BUT MOST IMPORTANTLY, SPORTS GIVE PEOPLE THE CHANCE TO BE INCLUDED AND BUILD RELATIONSHIPS AND FRIENDSHIPS THAT LAST A LIFETIME. WITH SPORTS AS THE DRIVING FORCE, SPECIAL OLYMPICS MINNESOTA HAS BEEN LEADING THE CHARGE ON MAKING MINNESOTA MORE INCLUSIVE FOR PEOPLE WITH INTELLECTUAL DISABILITIES. SPECIAL OLYMPICS WAS FOUNDED IN 1968 BY EUNICE KENNEDY SHRIVER WITH THE BELIEF INDIVIDUALS WITH INTELLECTUAL DISABILITIES COULD PARTICIPATE FULLY IN THEIR COMMUNITIES AND IN LIFE. IT WAS HER VISION THAT THROUGH YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION, INDIVIDUALS WITH INTELLECTUAL DISABILITIES WOULD BE BETTER EQUIPPED TO BE CONTRIBUTING MEMBERS OF SOCIETY. BY FOCUSING ON A PERSON'S ABILITIES AND NOT HIS/HER DISABILITIES, SPECIAL OLYMPICS ATHLETES EARN RESPECT, ACCEPTANCE AND UNDERSTANDING FROM THEIR COMMUNITIES, WHILE GROWING PHYSICALLY, SOCIALLY AND DEVELOPMENTALLY. SPECIAL OLYMPICS ATHLETES BUILD SELF-ESTEEM AND GAIN SOCIAL SKILLS BY INCREASING FITNESS AND SKILL LEVELS, WHICH IN TURN PROVIDE LIFELONG BENEFITS. MRS. SHRIVER ENVISIONED A GRASSROOTS ORGANIZATION WITH BRANCHES REACHING MILLIONS OF INDIVIDUALS IN NEED. TODAY, SPECIAL OLYMPICS IS THE LARGEST, FASTEST-GROWING SPORTS PROGRAM IN THE WORLD, REPRESENTING MORE THAN 4.2 MILLION ATHLETES IN 220 COUNTRIES. SPECIAL OLYMPICS IS ALSO THE ONLY ORGANIZATION IN MINNESOTA, THE UNITED STATES AND THE WORLD UTILIZING THE UNIQUE BENEFITS OF SPORTS TO IMPROVE THE LIVES OF PEOPLE WITH INTELLECTUAL DISABILITIES. IN 1973, SPECIAL OLYMPICS MINNESOTA WAS INCORPORATED. CURRENTLY, MORE THAN 8,000 MINNESOTANS WITH INTELLECTUAL DISABILITIES PARTICIPATE AND COMPETE IN 21 OLYMPIC-TYPE SPORTS. ALL OFFICIAL SPECIAL OLYMPICS SPORTS FOLLOW INTERNATIONALLY ACCEPTED RULES, WHICH ARE ENDORSED AND APPROVED BY NATIONAL GOVERNING BODIES, INTERNATIONAL SPORTS FEDERATIONS AND OLYMPIC ORGANIZATIONS. SPECIAL OLYMPICS MINNESOTA IS AN ACCREDITED PROGRAM OF SPECIAL OLYMPICS INCORPORATED. SPECIAL OLYMPICS MINNESOTA OFFERS CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES YEAR-ROUND SPORTS TRAINING AND COMPETITION. THROUGH SPECIAL OLYMPICS' ATHLETIC, HEALTH AND LEADERSHIP PROGRAMS, PEOPLE WITH INTELLECTUAL DISABILITIES TRANSFORM THEMSELVES, THEIR COMMUNITIES AND THE WORLD. FORM 990, PART VI, SECTION A, LINE 1A BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE GENERAL SUPERVISION OF THE ADMINISTRATION AND PROPERTY OF SPECIAL OLYMPICS MINNESOTA, EXCEPT THAT, UNLESS SPECIFICALLY EMPOWERED BY THE BOARD TO DO SO, IT MAY NOT TAKE ANY ACTION, INCONSISTENT WITH A PRIOR ACT OF THE BOARD, AMEND BYLAWS, REMOVE OR APPOINT THE PRESIDENT, OR TAKE ANY OTHER ACTION WHICH HAS BEEN RESERVED FOR THE BOARD OR WHICH MAY BE DELAYED FOR ACTION BY THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS AND FINALIZES THE FORM 990 BEFORE IT IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND COMMENT. THE FINANCE COMMITTEE REVIEWS THE DRAFT FORM 990 AT A REGULARLY SCHEDULED MEETING. UPON THEIR APPROVAL, IT IS FORWARDED TO THE FULL BOARD OF DIRECTORS WITH A RECOMMENDATION FOR APPROVAL AT THE NEXT SCHEDULED MEETING. AFTER REVIEW OF THE DRAFT, THE BOARD OF DIRECTORS APPROVE THE FORM PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, ALL DIRECTORS, OFFICERS, AND EMPLOYEES REVIEW A DISCLOSURE QUESTIONNAIRE WHICH IDENTIFIES AND DISCLOSES WHETHER THEY HAVE POTENTIAL CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS REVIEWS THE DIRECTORS AND PRESIDENT/CEO'S RESPONSES. THE PRESIDENT/CEO REVIEWS THE OFFICERS AND EMPLOYEES' RESPONSES. THE EXECUTIVE COMMITTEE REVIEWS ANY CONFLICT-OF-INTEREST ISSUES, EVALUATES WHETHER A CONFLICT EXISTS, AND VOTES ON THE APPROPRIATE ACTION. THE POLICY BARS A DIRECTOR WITH A CONFLICT OF INTEREST FROM DISCUSSING AND VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A FOR THE MANAGEMENT TEAM, THE PRESIDENT/CEO SETS CHANGES OF SALARY DURING THE BUDGETING PROCESS FOR THE SUBSEQUENT YEAR, USING PROJECTED FINANCIAL PERFORMANCE OF THE ORGANIZATION, PERFORMANCE BY THE INDIVIDUALS, AND INFORMATION FROM SALARY SURVEYS AND/OR ADVICE FROM DIRECTORS AT HIS DISCRETION. THE BOARD CHAIR AND EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SET CHANGES OF SALARY FOR THE PRESIDENT/CEO. THE PRESIDENT/CEO'S LAST REVIEW WAS NOVEMBER 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON ITS WEBSITE AT HTTPS://SPECIALOLYMPICSMINNESOTA.ORG/ABOUT/ALL-FORMS/ FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.