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Nonprofiteer
← INDIANA SPECIAL OLYMPICS INC

Form 990 for tax year 2023

Filed by INDIANA SPECIAL OLYMPICS INC.

Totals

Total revenue
$5,468,645
Total expenses
$5,394,598
Contributions and grants received
$4,824,849
Grants paid
$226,231
Program service revenue
$23,474
Investment income
$346,008
Other revenue
$274,314
Total assets, end of year
$12,397,396
Total liabilities, end of year
$1,321,513
Net assets or fund balances, end of year
$11,075,883
Program services expenses (Part IX)
$4,054,273
Management and general expenses
$454,906
Fundraising expenses
$885,419
Program service expenses (Part III)
$4,054,273

Program services were 75.2% 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

    $1,351,822

  • 1f · All other contributions, gifts and grants

    $3,473,027

  • 1g · Noncash contributions included above

    $13,734

  • 2a · Program service revenue: PROGRAM INITIATIVES

    total $23,474 · related or exempt $23,474

  • 3 · Investment income

    total $355,015 · excluded $355,015

  • 7a · Gross sales of assets other than inventory

    securities $1,074,020 · other assets $8,291

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

    securities $1,089,152 · other assets $2,166

  • 7c · Gain or loss

    securities -$15,132 · other assets $6,125

  • 7d · Net gain or loss

    total -$9,007 · excluded -$9,007

  • 8a · Fundraising events: gross income

    $309,987

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

    $1,351,822

  • 8b · Fundraising events: direct expenses

    $98,180

  • 8c · Net income from fundraising events

    total $211,807 · excluded $211,807

  • 10a · Gross sales of inventory

    $121,140

  • 10b · Cost of goods sold

    $58,633

  • 10c · Net income from sales of inventory

    total $62,507 · related or exempt $62,507

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $226,231 · program services $226,231

  • 5 · Compensation of officers, directors and key employees

    total $136,206 · program services $78,999 · management and general $20,431 · fundraising $36,776

  • 7 · Other salaries and wages

    total $1,342,650 · program services $866,970 · management and general $171,285 · fundraising $304,395

  • 8 · Pension plan contributions

    total $36,081 · program services $14,798 · management and general $7,657 · fundraising $13,626

  • 9 · Other employee benefits

    total $58,330 · program services $23,924 · management and general $12,378 · fundraising $22,028

  • 10 · Payroll taxes

    total $108,487 · program services $69,348 · management and general $14,081 · fundraising $25,058

  • 11c · Fees: accounting

    total $51,800 · management and general $51,800

  • 11d · Fees: lobbying

    total $4,256 · program services $4,256

  • 11f · Fees: investment management

    total $26,745 · management and general $26,745

  • 11g · Fees: other

    total $445,475 · program services $380,257 · management and general $35,975 · fundraising $29,243

  • 12 · Advertising and promotion

    total $95,722 · program services $72,227 · management and general $580 · fundraising $22,915

  • 13 · Office expenses

    total $95,492 · program services $80,131 · management and general $2,406 · fundraising $12,955

  • 14 · Information technology

    total $21,494 · program services $16,271 · management and general $1,879 · fundraising $3,344

  • 16 · Occupancy

    total $248,373 · program services $185,246 · management and general $22,711 · fundraising $40,416

  • 17 · Travel

    total $861,746 · program services $832,061 · management and general $1,794 · fundraising $27,891

  • 22 · Depreciation, depletion and amortization

    total $46,740 · program services $31,386 · management and general $5,524 · fundraising $9,830

  • 23 · Insurance

    total $87,643 · program services $63,215 · management and general $13,248 · fundraising $11,180

  • 24a · Other expenses: TRAINING AND COMPETITIO

    total $651,443 · program services $638,005 · management and general $11,578 · fundraising $1,860

  • 24b · Other expenses: RECOGNITION AND AWARDS

    total $297,829 · program services $137,960 · management and general $4,915 · fundraising $154,954

  • 24c · Other expenses: SUPPLIES

    total $183,358 · program services $163,786 · management and general $2,635 · fundraising $16,937

  • 24d · Other expenses: FUNDRAISING MATERIALS &

    total $141,219 · fundraising $141,219

  • 24e · All other expenses

    total $227,278 · program services $169,202 · management and general $47,284 · fundraising $10,792

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $573,521 · end of year $322,227

  • 2 · Savings and temporary cash investments

    beginning of year $3,456,888 · end of year $1,270,153

  • 3 · Pledges and grants receivable

    beginning of year $290,459 · end of year $332,515

  • 9 · Prepaid expenses and deferred charges

    beginning of year $90,233 · end of year $147,882

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

    $541,324

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

    $388,813

  • 10c · Land, buildings and equipment, net

    beginning of year $118,238 · end of year $152,511

  • 11 · Investments: publicly traded securities

    beginning of year $5,877,178 · end of year $6,821,520

  • 12 · Investments: other securities

    end of year $2,663,204

  • 15 · Other assets

    beginning of year $804,025 · end of year $687,384

  • 17 · Accounts payable and accrued expenses

    beginning of year $362,338 · end of year $389,247

  • 19 · Deferred revenue

    end of year $87,400

  • 25 · Other liabilities

    beginning of year $870,570 · end of year $844,866

  • 27 · Net assets without donor restrictions

    beginning of year $9,843,887 · end of year $10,907,105

  • 28 · Net assets with donor restrictions

    beginning of year $133,747 · end of year $168,778

Mission and programs · 2023

Mission

SEE SCHEDULE O.

Activities or mission (Part I)

PROVIDE OLYMPIC SPORTS TRAINING/COMPETITION FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.

  • SPORTS COMPETITIONS: TO ORGANIZE, OPERATE, PROMOTE AND CONDUCT 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 18,000 ATHLETES ACROSS INDIANA.

    Expenses $1,963,253 · Revenue $62,507

  • 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 PROGRAMS (ALPS) PROVIDE TRAINING AND SUPPORT FOR ATHLETES WHO DESIRE TO EXPAND THEIR PARTICIPATION IN SPECIAL OLYMPICS BOTH ON AND OFF THE COMPETITION FIELD. THROUGH ALPS, 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.

    Expenses $1,366,791 · Grants $226,231 · Revenue $23,474

  • 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 9,000 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.

    Expenses $724,229

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

Listed in Part VII

  • CARRIE LEIBERING

    CHAIR

    Total calculated
    $0
    Hours/week
    3

  • MATT DIXON

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    3

  • KRISTIN HUGHES SROUR

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • DOUG TODD

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • BILL BENNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DIANNA BOYCE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TED BROWN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DEB EASTERDAY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BEAIRSHELLE EDME

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KENDRA FRANKLIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BRIAN GLICK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ELIJAH HAMMANS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CICELY HART

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • WILLIAM HOWARD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ANDY KIRBY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ROB LOUTHAIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • GIL PERI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • PAUL REIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BRIAN RICHARDSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • DR KIMBERLY ROOP

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MELONY SALLA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TRENT SANDIFUR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • LAYLA SPANENBERG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MITCH BONAR

    BOARD MEMBER THRU 4/23

    Total calculated
    $0
    Hours/week
    2

  • PAT CARNEY

    BOARD MEMBER THRU 4/23

    Total calculated
    $0
    Hours/week
    2

  • VICKI JAMES

    BOARD MEMBER THRU 4/23

    Total calculated
    $0
    Hours/week
    2

  • BEN TROCKMAN

    BOARD MEMBER THRU 4/23

    Total calculated
    $0
    Hours/week
    2

  • MARK SHERMAN

    BOARD MEMBER THRU 4/23

    Total calculated
    $0
    Hours/week
    2

  • TOMMY WALKER

    BOARD MEMBER THRU 4/23

    Total calculated
    $0
    Hours/week
    2

  • JAKE ZUPANCIC

    BOARD MEMBER THRU 4/23

    Total calculated
    $0
    Hours/week
    2

  • JEFF MOHLER

    PRESIDENT/CEO

    Total calculated
    $153,870
    From this org
    $136,206
    From related orgs
    $0
    Other
    $17,664
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,706
    Bonus
    $4,500
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $17,664
    Filer's total
    $153,870

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 · Form 990 of other organizations
  • 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

Provenance

Return type
form_990
Tax year
2023
Filed
20 August 2024
IRS schema version
2023v5.1
Source object
202432349349301018

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