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Nonprofiteer
← IOWA SPECIAL OLYMPICS INC

Form 990 for tax year 2023

Filed by IOWA SPECIAL OLYMPICS INC.

Totals

Total revenue
$2,952,325
Total expenses
$3,354,780
Contributions and grants received
$2,810,002
Grants paid
$0
Program service revenue
$104,854
Investment income
$123,368
Other revenue
-$85,899
Total assets, end of year
$5,004,217
Total liabilities, end of year
$169,704
Net assets or fund balances, end of year
$4,834,513
Program services expenses (Part IX)
$2,828,964
Management and general expenses
$136,855
Fundraising expenses
$388,961
Program service expenses (Part III)
$2,828,964

Program services were 84.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $599,580

  • 1e · Government grants (contributions)

    $743,216

  • 1f · All other contributions, gifts and grants

    $1,467,206

  • 2a · Program service revenue: SPORTING EVENTS AND PR

    total $104,854 · related or exempt $104,854

  • 3 · Investment income

    total $86,031 · excluded $86,031

  • 7a · Gross sales of assets other than inventory

    securities $148,198

  • 7b · Less cost or other basis and sales expenses

    securities $110,861

  • 7c · Gain or loss

    securities $37,337

  • 7d · Net gain or loss

    total $37,337 · excluded $37,337

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $599,580

  • 8b · Fundraising events: direct expenses

    $85,899

  • 8c · Net income from fundraising events

    total -$85,899 · excluded -$85,899

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $166,373 · program services $123,116 · management and general $26,620 · fundraising $16,637

  • 7 · Other salaries and wages

    total $768,528 · program services $582,217 · management and general $36,240 · fundraising $150,071

  • 8 · Pension plan contributions

    total $30,011 · program services $22,154 · management and general $1,632 · fundraising $6,225

  • 9 · Other employee benefits

    total $90,278 · program services $72,447 · management and general $516 · fundraising $17,315

  • 10 · Payroll taxes

    total $78,288 · program services $58,298 · management and general $6,992 · fundraising $12,998

  • 11b · Fees: legal

    total $2,782 · program services $862 · management and general $862 · fundraising $1,058

  • 11c · Fees: accounting

    total $22,600 · management and general $22,600

  • 11f · Fees: investment management

    total $6,333 · management and general $6,333

  • 12 · Advertising and promotion

    total $4,692 · program services $3,555 · management and general $219 · fundraising $918

  • 13 · Office expenses

    total $70,452 · program services $53,379 · management and general $3,282 · fundraising $13,791

  • 14 · Information technology

    total $36,961 · program services $28,004 · management and general $1,722 · fundraising $7,235

  • 16 · Occupancy

    total $79,067 · program services $59,906 · management and general $3,683 · fundraising $15,478

  • 17 · Travel

    total $41,821 · program services $31,686 · management and general $1,948 · fundraising $8,187

  • 19 · Conferences, conventions and meetings

    total $40,359 · program services $14,405 · management and general $1,880 · fundraising $24,074

  • 21 · Payments to affiliates

    total $46,237 · program services $46,237

  • 22 · Depreciation, depletion and amortization

    total $133,331 · program services $98,798 · management and general $7,850 · fundraising $26,683

  • 23 · Insurance

    total $48,084 · program services $35,630 · management and general $2,831 · fundraising $9,623

  • 24a · Other expenses: EVENTS & GAME SUPPLIES

    total $1,479,602 · program services $1,479,602

  • 24b · Other expenses: FUNDRAISING

    total $57,037 · fundraising $57,037

  • 24e · All other expenses

    total $151,944 · program services $118,668 · management and general $11,645 · fundraising $21,631

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $513,554 · end of year $158,034

  • 2 · Savings and temporary cash investments

    beginning of year $1,639,744 · end of year $1,887,407

  • 3 · Pledges and grants receivable

    beginning of year $109,533 · end of year $125,574

  • 9 · Prepaid expenses and deferred charges

    beginning of year $29,267 · end of year $15,487

  • 10a · Land, buildings and equipment: cost or other basis

    $2,891,613

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,276,355

  • 10c · Land, buildings and equipment, net

    beginning of year $1,745,789 · end of year $1,615,258

  • 11 · Investments: publicly traded securities

    beginning of year $1,006,773 · end of year $1,046,855

  • 15 · Other assets

    beginning of year $182,495 · end of year $155,602

  • 17 · Accounts payable and accrued expenses

    beginning of year $64,219 · end of year $169,704

  • 27 · Net assets without donor restrictions

    beginning of year $4,865,908 · end of year $4,553,337

  • 28 · Net assets with donor restrictions

    beginning of year $297,028 · end of year $281,176

Mission and programs · 2023

Mission

PROVIDE PHYSICAL FITNESS, TEACH IMPORTANCE OF GOOD HEALTH, SPORTS TRAINING AND ATHLETIC COMPETITION OF PERSONS WITH INTELLECTUAL DISABILITIES.

Activities or mission (Part I)

SPORTS TRAINING AND ATHLETIC COMPETITION FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.

  • GAMES AND COMPETITION PROVIDES OLYMPIC STYLE TRAINING AND COMPETITION IN TWENTY-THREE DIFFERENT SPORTS THROUGHT THE YEAR FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.

    Expenses $2,054,249 · Revenue $104,854

  • UNIFIED CHAMPION SCHOOLS BRINGS TOGETHER ATHLETES WITH AND WITHOUT INTELLECTUAL DISABILITIES THROUGH EDUCATION, SPORTS, AND YOUTH LEADERSHIP TO PROVIDE THEM WITH THE KNOWLEDGE, ATTITUDES AND SKILLS NECESSARY TO CREATE AND SUSTAIN SCHOOL COMMUNITIES THAT PROMOTE ACCEPTANCE AND RESPECT.

    Expenses $634,161

  • HEALTHY ATHLETES IS A PROGRAM DESIGNED TO HELP SPECIAL OLYMPICS ATHLETES IMPROVE THEIR HEALTH AND FITNESS. THIS CAN LEAD TO A BETTER SPORTS EXPERIENCE AND IMPROVED WELL-BEING. ATHLETES RECEIVE A VARIETY OF HEALTH SERVICES THROUGH CLINICS CONDUCTED IN WELCOMING ENVIRONMENTS AT SPECIAL OLYMPICS COMPETITIONS.

    Expenses $49,992

  • YOUNG ATHLETES PLAY DAYS ARE AN INTRODUCTION TO SPECIAL OLYMPICS. CHILDREN PARTICIPATE IN ELEVEN DIFFERENT ACTIVITIES, REPRESENTING ELEVEN DIFFERENT SPORTS OFFERED BY SPECIAL OLYMPICS. THE PROGRAM HELPS INCREASE THE YOUNG CHILDREN'S STRENGTH AND COORDINATION FOR SPORTS WHILE INTRODUCING THEM TO GROUP PLAY, COOPERATION, AND AWARENESS OF RULES.MOTOR ACTIVITY TRAINING INTRODUCE TEAM SPORTS ADAPTED FOR THE SEVERE AND PROFOUND AS WELL AS THOSE WHO ARE UNABLE TO PARTICIPATE IN THE TRADITIONAL SPECIAL OLYMPICS PROGRAMS. ACTIVITIES, SUCH AS BOCCE, RAMP BOWLING, BALLOON VOLLEYBALL, TEAM BASKETBALL, BASKETBALL SHOOT, BATTING, BALL DARTS, GOLF, SHOT PUT, RACE WALK, AND WALL PASS ARE MODIFIED TO ALLOW YOUTH AND ADULTS TO PARTICIPATE IN A TEAM OR AS AN INDIVIDUAL. VOLUNTEERS AND SWITCH ACTIVATED EQUIPMENT ARE ON SITE TO ASSIST THE ATHLETES AS THEY PARTICIPATE IN EACH EVENT.ATHLETE LEADERSHIP PROVIDES AN EDUCATION PROGRAM TO TRAIN INDIVIDUALS WITH INTELLECTUAL DISABILITIES IN LITERACY, LEADERSHIP, AND SPEAKING SKILLS.

    Expenses $90,562

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • THOMAS CUNNINGHAM

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • MARY BUSCHER

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • JACK OHLE

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • JASON FOLLETT

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • MICHAEL BACA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MATT DECKLEVER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • RAY DIRKSEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • JEFF DISTERHOFT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • LOGAN GALLOWAY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • JILL SOUTHWORTH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • PATRICK GULBRANSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • KATHLEEN RASMUSSEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • LISA SPENCER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • TRACY RININGER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • BRAD WALLER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MIKE LIGHTBODY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • DANA UHLENHOPP

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MATT DOUGAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • JOHN KLIEGL

    PRESIDENT/CEO

    Total calculated
    $166,373
    From this org
    $139,734
    From related orgs
    $0
    Other
    $26,639
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,734
    Bonus
    $0
    Other
    $0
    Deferred
    $5,897
    Nontaxable benefits
    $20,742
    Filer's total
    $166,373

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
26 June 2024
IRS schema version
2023v5.1
Source object
202411809349300001

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