2022-08-19T12:14:10-05:00 2021-12-31 043108635 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2021-01-01 237242294 SPECIAL OLYMPICS MASSACHUSETTS INC SPEC 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 MARY BETH MCMAHON PRESIDENT AND CEO 5084850986 2022-08-17 1 MARY BETH MCMAHON 999009999 STEPHEN M SNOW P00641289 7813564800 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z MARY BETH MCMAHON 512 FOREST STREET MARLBOROUGH MA 01752 5906605 0 X WWW.SPECIALOLYMPICSMA.ORG X 1971 MA TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETICS COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES OF ALL AGES BY PROVIDING THEM WITH CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, PREPARE FOR ENTRY INTO SCHOOL AND COMMUNITY PROGRAMS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES, THEIR PEERS AND THE COMMUNITY. 24 24 39 4772 0 0 4249443 4356375 6090 0 284330 622511 -157285 103834 4382578 5082720 0 0 0 0 2085415 2076627 0 0 728611 1615778 1450216 3701193 3526843 681385 1555877 17830418 19308984 3879860 3423318 13950558 15885666 X TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETICS COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES OF ALL AGES BY PROVIDING THEM WITH CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, PREPARE FOR ENTRY INTO SCHOOL AND COMMUNITY PROGRAMS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES, THEIR PEERS AND THE COMMUNITY. 0 0 2354944 0 THROUGHOUT 2021, SPECIAL OLYMPICS MASSACHUSETTS CONTINUED TO BUILD BACK BETTER. THE ORGANIZATION USED THE BEST OF ITS PROGRAMMING LEADING UP TO THE PANDEMIC COMBINED WITH THE BEST OF ITS VIRTUAL PROGRAMMING DURING THE PANDEMIC, TO BUILD A SLATE OF PROGRAMMING OFFERINGS BOTH IN PERSON AND VIRTUALLY. THROUGH THIS CREATIVITY THE ORGANIZATION AND WITH THE ASSISTANCEOF 4,772 VOLUNTEERS, IN 2021, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED TRAINING AND COMPETITION IN 16 INDIVIDUAL AND TEAM SPORTS AND STAGED 512 ATHLETICS EVENTS. THESE EVENTS INVOLVED 9,957 CHILDREN AND ADULTS WITH AND WITHOUT INTELLECTUAL DISABILITIES. THE ORGANIZATION OFFERS A PROGRAM TO ENGAGE THE WHOLE SCHOOL IN SPORTS, LEADERSHIP AND EDUCATION PROGRAMS. THE SPORTS PROGRAM IS KNOWN AS UNIFIED SPORTS, A PROGRAM WHICH STUDENTS WITH AND WITHOUT DISABILITIES TRAIN AND COMPETE SIDE BY SIDE ON THE SAME TEAM. THE LEADERSHIP PROGRAMS INVOLVED YOUTH ORGANIZING SPORTING AND EDUCATION EVENTS SUCH AS A TRACK & FIELD MEET OR AN ANTI-BULLYING CAMPAIGN AIMED AT EDUCATING STUDENTS TO BE RESPECTFUL AND INCLUSIVE TO ALL. IN 2021, THE ORGANIZATION MAINTAINED A PARTNERSHIP WITH THE MASSACHUSETTS INTERSCHOLASTICATHLETIC ASSOCIATION (MIAA) AND THE MASSACHUSETTS ASSOCIATION OF STUDENT COUNCILS (MASC) TO HELP GROW OUR SCHOOL PROGRAMS ACROSS THE STATE. IN 2021, SPECIAL OLYMPICS MASSACHUSETTS LAUNCHED A GATEWAY CITY INITIATIVE TO BRING INCLUSIVE SPORTS PROGRAMMING TO SCHOOLS IN THE BOSTON AND LAWRENCE SCHOOLS DISTRICTS. 2354944 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 39 1 0 0 0 0 0 0 0 0 0 1 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X X THE ORGANIZATION 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 ERIC SPINDT CHAIR 5.00 X X 0 0 0 RICHARD MCDONALD VICE CHAIR 5.00 X X 0 0 0 JULIE SANTOSUS TREASURER 5.00 X X 0 0 0 ERIN FARRELL CLERK 5.00 X X 0 0 0 CAROLINE AHRENS DIRECTOR 5.00 X 0 0 0 GERRY ALLEN DIRECTOR 5.00 X 0 0 0 GREGG BELOFF DIRECTOR 5.00 X 0 0 0 STEVEN CHAO DIRECTOR 5.00 X 0 0 0 DAN COLLINS DIRECTOR 5.00 X 0 0 0 VINNIE DABOUL DIRECTOR 5.00 X 0 0 0 PATRICK DELAHUNTY DIRECTOR 5.00 X 0 0 0 CHRIS GAFFNEY DIRECTOR 5.00 X 0 0 0 DR ELLIOT GREENBERG DIRECTOR 5.00 X 0 0 0 PAUL KRAFT DIRECTOR 5.00 X 0 0 0 TYLER LAGASSE DIRECTOR 5.00 X 0 0 0 PETER MEE DIRECTOR 5.00 X 0 0 0 RONALD MOLINA-BRANTLEY DIRECTOR 5.00 X 0 0 0 GALE MURRAY DIRECTOR 5.00 X 0 0 0 BRIAN OATES DIRECTOR 5.00 X 0 0 0 MICHELLE PORTER DIRECTOR 5.00 X 0 0 0 FRANK QUIGLEY DIRECTOR 5.00 X 0 0 0 MELISSA REILLY DIRECTOR 5.00 X 0 0 0 REGINA ROBINSON DIRECTOR 5.00 X 0 0 0 RICHARD SCIOLI DIRECTOR 5.00 X 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 40.00 X 212312 0 19270 CLINTON ROWE CFO 40.00 X 84785 0 0 STEPHEN HUFTALEN EVP OF DEVELOPMENT AND MAR 40.00 X 105463 0 13705 402560 0 32975 2 0 1 0 0 1468229 341400 2546746 15784 4356375 138912 138912 1116507 632908 483599 483599 483599 0 1468229 190977 -190977 -190977 ERTC REFUND 900099 288811 288811 OTHER 900099 6000 6000 294811 5082720 294811 0 431534 X 316367 81433 145021 89913 1439829 909524 119991 410314 51588 29405 7738 14445 121899 69096 18148 34655 146944 87628 18265 41051 36781 36781 9158 4666 4492 69375 39322 10330 19723 190513 171462 3810 15241 22946 7952 6119 8875 42102 2183 9755 30164 134345 120910 2687 10748 258391 232552 5168 20671 74540 67086 1491 5963 COMPETITIONS 425777 425777 SOI - CHAPTER FEE 61033 30517 30516 SUPPLIES 30760 17435 4580 8745 TELEPHONE 25790 14618 3840 7332 68705 43378 19048 6279 3526843 2354944 443288 728611 1816709 2555535 762875 451341 80125 27872 10591062 3835957 6940279 6755105 7259682 8259572 970748 1259559 17830418 19308984 188725 180072 92581 95205 3257154 3148041 341400 0 3879860 3423318 X 13515996 15775189 434562 110477 13950558 15885666 17830418 19308984 1555877 379232 0 X 0 1 X 1 0 X 5301375 6299805 5254644 4249443 4356375 25461642 5301375 6299805 5254644 4249443 4356375 25461642 25461642 115982 126495 142899 143433 138912 667721 18999 15057 13871 119730 294811 462468 26591831 0.95750 0.96780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 407116 407116 9168984 2849504 6319480 655468 627459 28009 359494 358994 500 6755105 CSV OF LIFE INSURANCE POLICY 854518 ERTC RECEIVABLE 405041 1259559 X 9009613 379232 3356684 190977 3926893 5082720 0 5082720 7074505 3356685 190977 3547662 3526843 0 3526843 PART X, LINE 2: THE ORGANIZATION FOLLOWS ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF DECEMBER 31, 2021. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 190,977. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 190,977. X X X X X X 1 OVER THE EDGE 121 HUBLEY MILL LAKE ROAD UPPER TANTALLON NOVA SCOTIA CA OVER THE EDGE 0 90350 53635 36715 90350 53635 36715 MA POLAR PLUNGE 501127 501127 28385 LETR 325348 325348 17760 15 641754 641754 144832 1468229 1468229 190977 190977 -190977 X X X 0 0 0 0 0 0 0 0 0 MARY BETH MCMAHON PRESIDENT AND CEO 212312 0 0 0 0 0 11440 0 7830 0 231582 0 0 0 A MA DEVELOPMENT FINANCE AGENCY 043431814 000000000 2008-08-21 9444000 BUILDING CONSTRUCTION 0 1 0 A 6217657 9365698 147180 9218518 2009 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 48 47591 RESALE VALUE X 2 15784 FAIR MARKET VALUE 0 0 1 PART I, LINE 32B: THE ORGANIZATION'S "RECYCLE FOR GOLD" CAR DONATION PROGRAM IS OPERATED BY MILLIS INDUSTRIES (HTTP://RECYCLEFORGOLD.ORG/). FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND POSSIBLE REVISION. IT IS THEN PRESENTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN CONNECTION WITH A FULL BOARD MEETING. ONCE APPROVED BY ALL BODIES, THE FORM 990 IS SIGNED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ADVISED OF THE CONFLICT OF INTEREST POLICY PRIOR TO THEIR APPOINTMENT AND DURING THEIR ORIENTATION SESSION, WHICH IS HELD PRIOR TO THEIR ATTENDING A FULL BOARD MEETING. EACH BOARD MEMBER IS ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. MANAGEMENT AND THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS ARE VIGILANT WITH REGARD TO ALL FINANCIAL TRANSACTIONS TO ENSURE COMPLIANCE AND/OR FULL DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S PRESIDENT/CEO IS EVALUATED ON AN ANNUAL BASIS AGAINST GOALS WHICH ARE ESTABLISHED AT THE BEGINNING OF EACH CALENDAR YEAR AND APPROVED BY THE FULL BOARD OF DIRECTORS. THE GOALS ARE "WEIGHTED AND EVALUATED BASED ON THE PERCENTAGE OF COMPLETION AT THE END OF THE CALENDAR YEAR. THE PRESIDENT/CEO'S SALARY IS BASED ON SALARY SURVEYS GENERATED FROM WITHIN THE SPECIAL OLYMPICS MOVEMENT AND NOT-FOR-PROFIT INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 ALL OFFICIAL DOCUMENTS OF SPECIAL OLYMPICS MASSACHUSETTS ARE AVAILABLE TO THE GENERAL PUBLIC THROUGH THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE OR UPON REQUEST DIRECTLY FROM SPECIAL OLYMPICS MASSACHUSETTS. FORM 990; PART IX DURING 2021, THE ORGANIZATION RECOGNIZED $3,356,685 OF DONATED SERVICES RELATED TO PROGRAM ACTIVITIES IN ITS AUDITED FINANCIAL STATEMENTS. PURSUANT TO THE INSTRUCTIONS FOR COMPLETING THE FORM 990, THESE DONATED SERVICES ARE NOT REPORTED ON THE FORM 990. (SEE SCHEDULE D, PARTS XI AND XII.) HOWEVER, WHEN THESE DONATED SERVICES EXPENSES ARE FACTORED IN, THE ORGANIZATION'S PROGRAM SERVICES EXPENSES REPRESENT 80.7% OF ITS TOTAL EXPENSES IN 2021.