2017-10-19T12:39:25-04:00 2016-12-31 010522395 SMITH & ASSOCIATES CPAS 500 US ROUTE 1 STE 102 YARMOUTH ME 040966817 990 2016-01-01 010355822 SPECIAL OLYMPICS MAINE INC SPEC 2078790489 125 JOHN ROBERTS ROAD SOUTH PORTLAND ME 041063295 PHILIP GEELHOED CEO 2078790489 2017-10-09 true AMANDA SCHULTZ BROWN CPA P00692494 2078468881 2017-10-09 9DB36216EBB4D2FD14FE4B78CAA2C9C15C470D7A 42E7AC28F7D9CB9FDA697AC67BA679304A23B173 2016 2021-01-29 14:40:06Z PHILIP GEELHOED 2306993 false X WWW.SPECIALOLYMPICSMAINE.ORG X 1973 ME TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES IN A VARIETY OF OLYMPIC-STYLE SPORTS. 22 22 8 5500 0 1606012 1599326 134247 129668 50450 65345 22442 37601 1813151 1831940 104888 57910 0 462963 439450 81972 53557 201401 687490 687546 1337313 1238463 475838 593477 3794633 4533235 18803 37894 3775830 4495341 TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES IN A VARIETY OF OLYMPIC-STYLE SPORTS. false false 773991 57910 110739 SPECIAL OLYMPICS MAINE CONDUCTS SEVERAL STATE LEVEL COMPETITIONS ANNUALLY IN 22 OLYMPIC-STYLE SPORTS. AMONG THESE ARE SUMMER AND WINTER GAMES, WHICH ARE 3-DAY, 2-NIGHT EVENTS HOSTING 1,500 AND 500 ATHLETES RESPECTIVELY - REGIONAL SOCCER AND BASKETBALL EVENTS (6 TOTAL), EQUESTRIAN, AQUATICS, BOCCE, MOTOR ACTIVITIES, GOLF, AND TENNIS COMPETITIONS IN VARIOUS LOCATIONS AROUND THE STATE. ON AN ANNUAL BASIS, OUR PROGRAM SERVES OVER 4,000 DIFFERENT ATHLETES. IN ADDITION, THERE ARE MORE THAN 45 COMPETITIVE EVENTS OFFERED AT THE LOCAL OR AREA LEVEL. OUR PROGRAM ALSO OFFERS A STATEWIDE COMPREHENSIVE "COACHES EDUCATION SYSTEM" TO TRAIN VOLUNTEER COACHES AND EVENT VOLUNTEERS, WHO IN TURN, TRAIN OUR ATHLETES IN THE MANY SPORTS WE OFFER. 23455 18929 SPECIAL OLYMPICS OWNS AND OPERATES A 5-ACRE FACILITY CALLED "CAMP TALL PINES" - USED PRIMARILY AS A FACILITY FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES TO ENJOY A TRADITIONAL CAMP EXPERIENCE. CAMP TALL PINES HAS A "FORMAL" SUMMER CAMP SEASON - JUNE, JULY, AND AUGUST, AND REMAINS OPEN AND AVAILABLE THE REST OF THE YEAR, TO ANY GROUP, SCHOOL SETTING, FAMILY, WORKPLACE, ETC. WHO SERVES CITIZENS OF MAINE WITH INTELLECTUAL DISABILITIES. THE UP-KEEP, IMPROVEMENTS, STAFFING, AND MAINTENANCE OF THIS FACILITY ARE ALSO THE RESPONSIBILITY OF OUR PROGRAM. 797446 true true false false false false false false false false true false false false false true true false false false false false false true false true false false false false false false false false false false false false false false false false false false false false false true 2 0 true 8 true false false false false false false false false false false X 22 22 false false false false false false false true true false true false true true false true true true true false false X PHILIP GEELHOED 2078790489 125 JOHN ROBERTS ROAD SOUTH PORTLAND ME 04106 MICHAEL BARIBEAU DIRECTOR 1.00 X 0 0 0 CHARLIE CLARK DIRECTOR 1.00 X 0 0 0 DANIEL KENEBORUS DIRECTOR 1.00 X 0 0 0 RON GASTIA DIRECTOR 1.00 X 0 0 0 KAREN LESSARD DIRECTOR 1.00 X 0 0 0 BRANDON MAZER ESQ DIRECTOR 1.00 X 0 0 0 DENISE NOWINSKI DIRECTOR 1.00 X 0 0 0 BRANDON MULLEN DIRECTOR 1.00 X 0 0 0 SUZANNE SCOTT DIRECTOR 1.00 X 0 0 0 ROBERT SCHATZ DIRECTOR 1.00 X 0 0 0 LISA SHIERS DIRECTOR 1.00 X 0 0 0 ASHLEY STASULIS DIRECTOR 1.00 X 0 0 0 AARON TURCOTTE DIRECTOR 1.00 X 0 0 0 DUANE HALL DIRECTOR 1.00 X 0 0 0 TONY KRASON DIRECTOR 1.00 X 0 0 0 VAUGHAN PRATT DIRECTOR 1.00 X 0 0 0 JOYCE ORESKOVICH DIRECTOR 1.00 X 0 0 0 SETH WESCOTT DIRECTOR 1.00 X 0 0 0 STEVE RAY CHAIR 1.00 X X 0 0 0 MARK RODRIGUE VICE CHAIR 1.00 X X 0 0 0 ROBIN THURSTON TREASURER 1.00 X X 0 0 0 SCOTT GREGORY SECRETARY 1.00 X X 0 0 0 PHILIP GEELHOED CEO 40.00 X 109507 0 5475 109507 5475 1 false false false 114308 1485018 1599326 SUMMER/WINTER GAMES 711210 108624 108624 CAMP TALL PINES 713990 18929 18929 TRAINING 711210 2115 2115 129668 69850 69850 415175 8000 413497 14183 1678 -6183 -4505 -6183 1678 37720 18799 18921 18921 40659 28574 12085 12085 MISCELLANEOUS 900099 6595 6595 6595 1831940 123485 109129 57910 57910 114982 45993 45993 22996 245241 195206 40063 9972 12677 8662 3547 468 40319 28925 8374 3020 26231 17845 6330 2056 10900 10900 53557 53557 18237 10230 5907 2100 70680 25368 4953 40359 67317 40851 6949 19517 14238 5425 8813 19814 15882 3255 677 39127 2727 19624 16776 24747 17242 5042 2463 19647 5961 13432 254 FACILITIES AND FOOD 266731 253345 3405 9981 MEDALS AND AWARDS 45722 22282 10154 13286 EQUIPMENT EXPENSE 38440 17721 18000 2719 MISCELLANEOUS 34361 17079 16082 1200 17585 8792 8793 1238463 797446 239616 201401 X 901667 1262320 25840 25877 128434 44352 13225 10991 3912 3884 793736 387105 417433 406631 2299622 2777517 4500 1663 3794633 4533235 16483 33014 2320 4880 18803 37894 X 3775830 4495341 3775830 4495341 3794633 4533235 593477 122219 3815 X false true X true false X 1258622 1352255 1502007 1606012 1599326 7318222 1258622 1352255 1502007 1606012 1599326 7318222 201168 7117054 62457 60437 109745 59447 69850 361936 4924 5595 10519 74709 69765 36454 64050 78379 323357 8014034 665847 0.88810 0.90290 X PART II, LINE 10 SALE OF MERCHANDISE NOT UNRELATED 173,238 SPECIAL FUNDRAISING EVENTS 71,740 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115000 115000 390037 145137 244900 288699 241968 46731 406631 X 2398564 122219 393332 515551 1883013 -51073 -51073 1831940 1679053 393332 47373 440705 1238348 115 115 1238463 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. IT IS THE OPINION OF MANAGEMENT THAT THE ORGANIZATION HAD NO UNCERTAIN POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR THREE YEARS FOLLOWING THE FILING OF THE RETURN. SCHEDULE D, PAGE 4, PART XI, LINE 4B RAFFLE PRIZE -18,799 COST OF GOODS SOLD -28,574 BOOK/TAX DIFFERENCE ON SALE OF ASSET -3,700 SCHEDULE D, PAGE 4, PART XII, LINE 2D RAFFLE PRIZE 18,799 COST OF GOODS SOLD 28,574 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 115 X X X X X true THE HERITAGE COMPANY 2402 WILDWOOD AVENUE SUITE 500 NORTH LITTLE ROCK AR 72120 F/R; VOL; false 109468 53557 55911 109468 53557 55911 ME false false 37720 18799 true 0.99000 37720 18799 18799 18921 ME true false true false 0.01000 0.99000 SHELLY WORMWOOD 125 JOHN ROBERTS ROAD SOUTH PORTLAND ME 04106 false KARL FRANK OVERSIGHT AS EMPLOYEE OF ORGANIZATION X false FORM 990, PAGE 1, PART I, LINE 6 IN-KIND CONTRIBUTIONS RECORDED IN THE AUDITED FINANCIAL STATEMENTS IN ACCORDANCE WITH GAAP FOR NOT-FOR-PROFIT ORGANIZATIONS CONSIST OF MEDICAL SERVICES, AND USE OF FACILITIES, LODGING, FOOD AND OTHER ITEMS. THE TOTAL OF SUCH CONTRIBUTIONS AMOUNTED TO 393,332 AND ALL, EXCEPT 43,040, WAS ALLOCATED TO PROGRAM SERVICE EXPENSE. PER IRS REGULATIONS THESE AMOUNTS HAVE NOT BEEN REPORTED ON THE ORGANIZATIONS FORM 990. FORM 990, PAGE 6, PART VI, LINE 10B AREA ACCREDITATION IS REVIEWED AND APPROVED BY SPECIAL OLYMPICS OF MAINE BOARD OF DIRECTORS. EACH AREA IS REQUIRED TO MAINTAIN A COMMITTEE MADE UP OF THE FOLLOWING MEMBERS: AREA/COUNTY COORDINATOR, TREASURER, FUNDRAISING CHAIRPERSON, PUBLIC EDUCATION CHAIRPERSON, VOLUNTEER CHAIRPERSON, TRAINING COORDINATOR, GAMES CHAIRPERSON. AREA COMMITTEES ARE RESPONSIBLE FOR REPORTING FINANCIAL INFORMATION MONTHLY TO THE STATE OFFICE. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, WHICH REPORTS TO THE BOARD ANY CONCERNS OR FINDINGS NOTED DURING THE REVIEW PROCESS. FORM 990, PAGE 6, PART VI, LINE 12C IT IS THE POLICY OF THE BOARD THAT THE EXISTENCE OF ANY OF THE INTERESTS DESCRIBED IN THE POLICY SHALL BE DISCLOSED ON A TIMELY BASIS AND ALWAYS BEFORE ANY TRANSACTION IS CONSUMMATED. IT SHALL BE THE CONTINUING RESPONSIBILITY OF BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE DOES AN ANNUAL EVALUATION OF THE CEO; SALARY IS BASED ON THE OUTCOME OF THE EVALUATION AND NATIONAL SALARY SURVEYS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS OF SPECIAL OLYMPICS MAINE ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 RAFFLE PRIZE 18,799 COST OF GOODS SOLD 28,574 BOOK/TAX DIFFERENCE ON SALE OF ASSET 3,700 RAFFLE PRIZE -18,799 COST OF GOODS SOLD -28,574 BOOK / TAX DEPRECIATION DIFFERENCE 115 TOTAL 3,815