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Nonprofiteer
← NORTH DAKOTA SPECIAL OLYMPICS INC

Form 990 for tax year 2024

Filed by NORTH DAKOTA SPECIAL OLYMPICS INC.

Totals

Total revenue
$1,385,141
Total expenses
$1,332,179
Contributions and grants received
$1,212,533
Grants paid
$0
Program service revenue
$0
Investment income
$39,619
Other revenue
$132,989
Total assets, end of year
$2,679,047
Total liabilities, end of year
$67,470
Net assets or fund balances, end of year
$2,611,577
Program services expenses (Part IX)
$974,319
Management and general expenses
$220,694
Fundraising expenses
$137,166
Program service expenses (Part III)
$974,319

Program services were 73.1% 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

    $339,912

  • 1f · All other contributions, gifts and grants

    $872,621

  • 1g · Noncash contributions included above

    $74,497

  • 3 · Investment income

    total $31,709 · excluded $31,709

  • 7a · Gross sales of assets other than inventory

    securities $75,716

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

    securities $67,806

  • 7c · Gain or loss

    securities $7,910

  • 7d · Net gain or loss

    total $7,910 · excluded $7,910

  • 8a · Fundraising events: gross income

    $102,384

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

    $339,912

  • 8b · Fundraising events: direct expenses

    $87,836

  • 8c · Net income from fundraising events

    total $14,548 · excluded $14,548

  • 9a · Gaming: gross income

    $2,522,868

  • 9b · Gaming: direct expenses

    $2,420,403

  • 9c · Net income from gaming

    total $102,465 · excluded $102,465

  • 10a · Gross sales of inventory

    $47,509

  • 10b · Cost of goods sold

    $31,565

  • 10c · Net income from sales of inventory

    total $15,944 · related or exempt $15,944

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $32 · related or exempt $32

  • 11e · Other revenue, total

    $32

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $162,043 · program services $121,533 · management and general $24,307 · fundraising $16,203

  • 7 · Other salaries and wages

    total $375,210 · program services $214,268 · management and general $60,213 · fundraising $100,729

  • 8 · Pension plan contributions

    total $3,243 · program services $1,651 · management and general $532 · fundraising $1,060

  • 9 · Other employee benefits

    total $21,154 · program services $13,159 · management and general $3,331 · fundraising $4,664

  • 10 · Payroll taxes

    total $42,906 · program services $26,785 · management and general $6,752 · fundraising $9,369

  • 11c · Fees: accounting

    total $54,824 · program services $2,232 · management and general $52,592

  • 13 · Office expenses

    total $15,243 · program services $12,062 · management and general $3,169 · fundraising $12

  • 16 · Occupancy

    total $26,077 · program services $19,367 · management and general $6,710

  • 17 · Travel

    total $141,734 · program services $137,016 · fundraising $4,718

  • 20 · Interest

    total $48 · program services $48

  • 22 · Depreciation, depletion and amortization

    total $18,336 · program services $5,168 · management and general $13,168

  • 23 · Insurance

    total $19,581 · program services $1,883 · management and general $17,698

  • 24a · Other expenses: GAMES & COMPETITIONS

    total $389,381 · program services $386,877 · management and general $2,504

  • 24b · Other expenses: LICENSING & MEMBERSHIP

    total $29,474 · program services $3,636 · management and general $25,627 · fundraising $211

  • 24c · Other expenses: SOI CHAPTER FEES

    total $17,444 · program services $17,444

  • 24d · Other expenses: CREDIT CARD & SERVICE C

    total $9,160 · program services $8,115 · management and general $1,045

  • 24e · All other expenses

    total $6,321 · program services $3,075 · management and general $3,046 · fundraising $200

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $852,561 · end of year $582,669

  • 2 · Savings and temporary cash investments

    beginning of year $951,716 · end of year $1,321,069

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $48,425 · end of year $46,053

  • 8 · Inventories for sale or use

    beginning of year $7,270 · end of year $5,515

  • 9 · Prepaid expenses and deferred charges

    beginning of year $975 · end of year $9,628

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

    $715,667

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

    $482,166

  • 10c · Land, buildings and equipment, net

    beginning of year $198,898 · end of year $233,501

  • 11 · Investments: publicly traded securities

    beginning of year $343,855 · end of year $371,393

  • 15 · Other assets

    beginning of year $106,488 · end of year $109,219

  • 17 · Accounts payable and accrued expenses

    beginning of year $36,463 · end of year $61,766

  • 19 · Deferred revenue

    end of year $5,068

  • 25 · Other liabilities

    beginning of year $847 · end of year $636

  • 27 · Net assets without donor restrictions

    beginning of year $1,643,033 · end of year $1,839,309

  • 28 · Net assets with donor restrictions

    beginning of year $829,845 · end of year $772,268

Mission and programs · 2024

Mission

TO PROVIDE YEAR-ROUND SPORTS TRAINING AND COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES BY GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY, AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS, AND FRIENDSHIP.

  • SOND IS A 501(C)(3) ORGANIZATION INCORPORATED IN THE STATE OF NORTH DAKOTA TO ENABLE CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES TO BECOME A MORE ACCEPTED AND INTEGRAL PART OF THE COMMUNITIES IN WHICH THEY RESIDE. THE PROGRAMS OFFERED BY SOND CREATE AN ENVIRONMENT IN WHICH PERSONS WITH INTELLECTUAL DISABILITIES WILL BE PREPARED TO PARTICIPATE IN THE COMMUNITY AT LARGE THROUGH ACTIVITIES THAT WILL (1) BETTER ENABLE THEM TO BE INDEPENDENT, PRODUCTIVE MEMBERS OF SOCIETY; (2) ASSIST THEM IN IMPROVING THEIR OVERALL HEALTH AND SAFETY THROUGH HEALTHY ATHLETE INITIATIVES AND VOLUNTEER TRAINING/EDUCATION; (3) ELIMINATE BARRIERS TO SUPPORT AND OTHER ASSISTANCE THROUGH COMMUNITY EDUCATION; (4) ENHANCE INDIVIDUAL, FAMILY AND CITIZEN PARTICIPATION AND INVOLVEMENT; AND (5) INCREASE ECONOMIC OPPORTUNITIES TO MORE PEOPLE WITH INTELLECTUAL DISABILITIES. ADDITIONALLY SOND DOES NOT, NOR CANNOT, ASSESS ANY FEES TO THE PARTICIPANTS OR THEIR FAMILIES FOR THE PROGRAMS PROVIDED; THEREFORE, FINANCIAL SUPPORT FROM FOUNDATIONS, BUSINESSES AND INDIVIDUALS IS CRITICAL TO SUSTAINING PROGRAMS FOR THE PEOPLE IN ND. EDUCATION AND YOUTH LEADERSHIP IS WHAT SUPPORTS THE YEAR ROUND MISSION OF SPECIAL OLYMPICS AND IS A LARGE PART OF THE MORE THAN 3,000 VOLUNTEERS INVOLVED WITH THE PROGRAM IN A TRADITIONAL YEAR. RESOURCES PUT INTO ACTIVITIES ALLOWED DURING THE YEAR WERE A CRITICAL STRATEGY FOR CREATING ENLIGHTENED AND ACTIVATED YOUTH WHO CAN LEAD TODAY AND IN THE FUTURE WHO CAN HELP BUILD STRONGER CIVIL SOCIETIES. TARGETED TRAINING INSURED THAT VOLUNTEERS WERE PROVIDED THE RESOURCES AND DIRECTION TO PARTICIPATING IN PROVIDING OPPORTUNITIES FOR, AND CHANGING ATTITUDES TOWARDS PEOPLE WITH INTELLECTUAL DISABILITIES.

    Expenses $569,676

  • COMPETITION AND TRAINING IS THE VEHICLE WIDELY USED TO PROVIDE PEOPLE WITH INTELLECTUAL DISABILITIES OPPORTUNITIES FOR FITNESS, INCLUSION, ACCEPTANCE AND LEADERSHIP. APPROXIMATELY, 1,907 PEOPLE IN NORTH DAKOTA PARTICIPATED IN EITHER A SANCTIONED TRAINING OR COMPETITION EVENT SPONSORED BY SOND AND SUPPORTED BY 267 VOLUNTEER COACHES. THE POWER OF SPORT SHIFTS FOCUS TO WHAT OUR PARTICIPANTS CAN DO, NOT WHAT THEY CAN'T. ATTENTION TO DISABILITIES FADES AWAY. INSTEAD, WE SEE OUR ATHLETES' TALENTS AND ABILITIES. OUR SPORTS AND COMPETITION EVENTS TRADITIONALLY BRING TOGETHER A LARGE AND INCLUSIVE COMMUNITY OF ATHLETES, SUPPORTERS AND FAMILIES, COACHES, VOLUNTEERS AND MANY OTHERS. AT EACH OF THESE EVENTS, THE EXPERIENCES DEMONSTRATE PURITY OF SPORTS AND REAL ATHLETIC PURSUITS ALL BASED UPON TRUE OLYMPIC IDEALS. SOND PROVIDES YEAR-ROUND TRAINING AND COMPETITION IN 11 OFFICIAL SPORTS. UNIFIED COMPETITIONS ARE OFFERED IN THE SPORTS OF BOCCE, SOCCER, VOLLEYBALL AND FLAG FOOTBALL. UNIFIED SPORTS COMBINE PEOPLE WITH AND WITHOUT INTELLECTUAL DISABILITIES ON THE SAME TEAM. SPECIAL OLYMPICS NORTH DAKOTA HAS 26 UNIFIED SCHOOLS ACROSS THE STATE ENGAGING IN UNIFIED CHAMPION SCHOOL STRATEGIES.

    Expenses $404,643

  • SOND OFFERS HEALTHY ATHLETE INITIATIVES DEDICATED TO PROVIDING HEALTH SERVICES AND EDUCATION TO SPECIAL OLYMPICS ATHLETES, AND CHANGING THE WAY HEALTH SYSTEMS INTERACT WITH PEOPLE WITH INTELLECTUAL DISABILITIES. THROUGH FREE HEALTH SCREENINGS, TRAINING FOR HEALTHCARE PROFESSIONALS, AND EVALUATION OF THE HEALTH STATUS OF PEOPLE WITH INTELLECTUAL DISABILITIES, HEALTHY ATHLETES HAS BECOME A POWERFUL PUBLIC HEALTH ORGANIZATION. SINCE 2003, 1,930 ATHLETES HAVE BEEN SCREENED IN OPENING EYES, SPECIAL SMILES, STRONG MINDS, AND FUN FITNESS AND HEALTH PROMOTION.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kaia Watkins

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5

  • Jon Godfread

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • John Schumacher

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Peter Welte

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Dale Lennon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Jenni Hummel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Alex Sumner

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Lea Kugel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • McKenzy Olson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Jen Regimbal

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Sadie Ripley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Jon Rentz

    TREASURER/VICE SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • Travis Nelson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Nancy Hanson

    PRESIDENT/CEO

    Total calculated
    $162,043
    From this org
    $158,708
    From related orgs
    $0
    Other
    $3,335
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,708
    Bonus
    $0
    Other
    $0
    Deferred
    $2,972
    Nontaxable benefits
    $363
    Filer's total
    $162,043

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 · 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

The filer's explanations (Part III)

PART I, LINE 3
THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE CEO BASED ON MARKET ANALYSIS.

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
2024
Filed
13 November 2025
IRS schema version
2024v5.2
Source object
202533199349301768

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