2017-08-21T14:25:58-05:00 2016-12-31 421104473 MCGOWEN HURST CLARK & SMITH PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2016-01-01 510176029 SPECIAL OLYMPICS IOWA INC SPEC 5159865520 551 SE DOVETAIL RD PO BOX 620 GRIMES IA 50111 RICH FELLINGHAM PRESIDENT/CEO 5159865520 2017-08-14 true NATHAN T BECK CPA P01222556 5152883279 2017-08-14 45209366C10F03899436C42FAB2172219A5A2677 AEDB08D50A8DED3A1E9D421E1623C0C842F26275 2016 2021-01-29 14:40:06Z RICH FELLINGHAM 2785683 false X WWW.SOIOWA.ORG X 1975 IA SPORTS TRAINING AND ATHLETIC COMPETITION FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES. 24 24 24 16102 0 1174712 1053384 74675 32297 24269 23127 1149922 1272983 2423578 2381791 0 0 1270155 1302674 48709 38811 411844 1091786 1069596 2410650 2411081 12928 -29290 4317237 4395063 67894 163433 4249343 4231630 X SPECIAL OLYMPICS IOWA PROVIDES YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITIONS IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES, GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES AND THE COMMUNITY. false false 790117 14829 SUMMER GAMES HELD FOR THE BENEFIT OF 2,591 CHILDREN AND ADULTS WITH DISABILITIES INCLUDING SEVEN SPORTS: AQUATICS, ATHLETICS, SOCCER, TENNIS, CYCLING, BOCCE BALL AND DEVELOPMENTAL SPORTS. 217358 515 UNIFIED SPORTS PAIRING ATHLETES WITH INTELLECTUAL DISABILITIES WITH ATHLETES WITHOUT DISABILITIES. 326729 3530 WINTER GAMES HELD FOR THE BENEFIT OF 291 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES INCLUDING FOUR SPORTS: ALPINE SKIING, SPEED SKATING, & FIGURE SKATING. 483087 13423 CHALLENGE DAYS IS A ONE DAY EVENT DESIGNED FOR THE SEVERE AND PROFOUNDLY HANDICAPPED POPULATION OF IOWA, PAIRING THEM WITH NON-HANDICAPPED PARTNERS. TWELVE CHALLENGE DAY EVENTS WERE HELD DURING 2016. EXPENSES: 52,397 REVENUE: 0 MID-WINTER GAMES HELD FOR THE BENEFIT OF 1,107 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES INCLUDING FIVE SPORTS: TEAM BASKETBALL, BASKETBALL SKILLS, CHEERLEADING, GYMNASTICS & WEIGHTLIFTING. EXPENSES: 199,989 REVENUE: 13,423 EQUESTRIAN FOR ATHLETES WITH INTELLECTUAL DISABILITIES. EXPENSES: 7,408 REVENUE: 0 VOLLEYBALL FOR ATHLETES WITH DISABILIITES. EXPENSES: 20,358 REVENUE: 0 BOWLING FOR ATHLETES WITH DISABILIITES. EXPENSES: 22,850 REVENUE: 0 YOUNG ATHLETES IS AN INTRODUCTORY PROGRAM OFFERING PLAY DAY ACTIVITIES TO CHILDREN WITH INTELLECTUAL DISABILTIES BETWEEN THE AGES OF 2 AND 7. EXPENSES: 98,630 REVENUE: 0 HEALTHY ATHLETES - THE ORGANIZATION PROVIDES A SCREENING PROGRAM THAT IS DESIGNED TO HELP INCREASE A HEALTHY LIFESTYLE FOR INDIVIDUALS WITH INTELLECTUAL DISABILIITES. FREE SCREENINGS ARE OFFERED IN SEVEN DISCIPLINES - FUNFITNESS (GENERAL FITNESS), FIT FEET (PODIATRY), HEALTH PROMOTION (HEALTHY LIFESTLYE CHOICES), HEALTHY HEARING (HEARING), MEDFEST (SPORTS PHYSICALS), OPENING EYES (VISION) AND SPECIAL SMILES (DENTAL). EXPENSES: 64,999 REVENUE: 0 ATHLETE LEADERSHIP PROGRAMS - THE ORGANIZATION PROVIDES AN EDUCATION PROGRAM TO TRAIN INDIVIDUALS WITH INTELLECTUAL DISABILITIES IN LITERACY, LEADERSHIP, AND SPEAKING SKILLS. EXPENSES: 16,457 REVENUE: 0 483087 13423 1817291 true true false false false false false false false false true false false false false true true false false false false false false true true true false false false true false false false false false false false false false false false false false false false false false true 3 0 true 24 true false false false false false false false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true true false X X THE ORGANIZATION 5159865520 551 SE DOVETAIL ROAD PO BOX 620 GRIMES IA 50111 STEVE PALMER CHAIR 0.50 X X 0 0 0 JILL SOUTHWORTH VICE CHAIR 0.50 X X 0 0 0 NEIL BERNS SECRETARY 0.50 X X 0 0 0 BRIAN WESSELS TREASURER 0.50 X X 0 0 0 RICH FELLINGHAM PRESIDENT/CE 40.00 X 17388 0 860 GARY HARMS PRESIDENT/CE 40.00 X 150548 0 19020 KEN RIZER DIRECTOR 0.50 X 0 0 0 JACK OHLE DIRECTOR 0.50 X 0 0 0 LYNN CLAYTON DIRECTOR 0.50 X 0 0 0 DEB ELDRED DIRECTOR 0.50 X 0 0 0 PAM JOCHUM DIRECTOR 0.50 X 0 0 0 CHARITY HODSON ATHLETE REPR 0.50 X 0 0 0 TED OBERLANDER DIRECTOR 0.50 X 0 0 0 MIKE LIGHTBODY DIRECTOR 0.50 X 0 0 0 KATHY LIVELY DIRECTOR 0.50 X 0 0 0 JOSEPH RAMIREZ DIRECTOR 0.50 X 0 0 0 JILL VANDERPOL DIRECTOR 0.50 X 0 0 0 STU SORREL DIRECTOR 0.50 X 0 0 0 MARY STEVENS DIRECTOR 0.50 X 0 0 0 LANA VOGA DIRECTOR 0.50 X 0 0 0 JOANNE WHITMORE DIRECTOR 0.50 X 0 0 0 KEITH SAUNDERS DIRECTOR 0.50 X 0 0 0 167936 19880 1 true true false 11200 100000 942184 11200 1053384 STATE GAMES 900099 32297 32297 32297 20927 20927 12187 12187 2200 2200 2200 2200 1572774 11200 348945 1223829 1223829 35543 9469 26074 26074 56371 45478 10893 10893 2381791 45390 1283017 18248 9124 4562 4562 169568 84784 42392 42392 1011234 731334 73157 206743 22000 15911 1592 4497 81624 59031 5905 16688 3234 810 1614 810 15531 15531 38811 38811 2811 2811 27999 21731 816 5452 23833 15952 2966 4915 63704 51339 3360 9005 116578 112560 4018 36700 10371 1353 24976 34657 34657 95888 67362 7856 20670 40668 31778 3155 5735 EVENTS & GAMES 319371 319371 MISCELLANEOUS 133277 129907 3370 EDUCATION 27168 27168 AWARDS 24803 24226 577 103374 69875 11506 21993 2411081 1817291 181946 411844 929943 1018554 895612 880600 41295 42295 109108 121777 19258 3772 2653720 850170 1823406 1803550 333737 353400 164878 171115 4317237 4395063 67894 163433 67894 163433 X 3978081 3956285 106384 104230 164878 171115 4249343 4231630 4317237 4395063 -29290 11577 X X false true X true false X 1230961 1424999 1317113 1174712 1053384 6201169 87392 96329 63880 119073 88668 455342 1318353 1521328 1380993 1293785 1142052 6656511 97240 303613 112349 156169 213242 882613 97240 303613 112349 156169 213242 882613 5773898 76874 58850 63122 48178 33114 280138 76874 58850 63122 48178 33114 280138 1395227 1580178 1444115 1341963 1175166 6936649 0.83240 0.85250 0.04000 0.05000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 230012 230012 1929647 511764 1417883 294237 227340 66897 199824 111066 88758 1803550 X 4153382 11577 1360205 399809 1771591 2381791 2381791 4175178 1360205 403892 1764097 2411081 2411081 SCHEDULE D, PAGE 3, PART X MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2016. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSES. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2016. THE ORGANIZATION'S PRIOR THREE YEARS' TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF MERCHANDISE SOLD INCLUDED IN FINANCIAL STATEMENT E 45,478 SPECIAL EVENT EXPENSES 358,414 DECREASE IN TEMPORARILY RESTRICTED NET ASSETS 2,154 CHANGE IN PERMANENTLY RESTRICTED NET ASSETS -6,237 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF MERCHANDISE SOLD INCLUDED IN EXPENSES PER FINANCIA 45,478 SPECIAL EVENT EXPENSES 358,414 X X X X X X X true MEDIALLION PRODUCTIONS 2402 WILDWOOD AVENUE SUITE 500 NORTH LITTLE ROCK AR 72120 TELEMARKET true 149336 77623 71713 149336 77623 71713 IA POLAR PLUNGES 602582 9200 593382 7766 16051 10963 631 70748 OVER THE EDGE 115477 1000 114477 644 33479 82 865915 1000 864915 3740 11717 26766 4798 161642 1583974 11200 1572774 11506 27768 38373 5429 265869 348945 1223829 false false 35543 9469 false 35543 9469 9469 26074 IA true false true false 1.00000 RICH FELLINGHAM 551 SE DOVETAIL RD GRIMES IA 50111 false RICH FELLINGHAM RECORD KEEPING, MONEY COUNTING, DEPOSITS X X false SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (III) MEDIALLION PRODUCTIONS CUSTODY ARRANGEMENT IN PLACE X false false false false false false false false false GARY HARMS PRESIDENT/CEO 150548 5855 13165 169568 FORM 990 - ORGANIZATION'S MISSION SPECIAL OLYMPICS IOWA PROVIDES YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITIONS IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES, GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES AND THE COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4D CHALLENGE DAYS IS A ONE DAY EVENT DESIGNED FOR THE SEVERE AND PROFOUNDLY HANDICAPPED POPULATION OF IOWA, PAIRING THEM WITH NON-HANDICAPPED PARTNERS. TWELVE CHALLENGE DAY EVENTS WERE HELD DURING 2016. EXPENSES: 52,397 REVENUE: 0 MID-WINTER GAMES HELD FOR THE BENEFIT OF 1,107 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES INCLUDING FIVE SPORTS: TEAM BASKETBALL, BASKETBALL SKILLS, CHEERLEADING, GYMNASTICS & WEIGHTLIFTING. EXPENSES: 199,989 REVENUE: 13,423 EQUESTRIAN FOR ATHLETES WITH INTELLECTUAL DISABILITIES. EXPENSES: 7,408 REVENUE: 0 VOLLEYBALL FOR ATHLETES WITH DISABILIITES. EXPENSES: 20,358 REVENUE: 0 BOWLING FOR ATHLETES WITH DISABILIITES. EXPENSES: 22,850 REVENUE: 0 YOUNG ATHLETES IS AN INTRODUCTORY PROGRAM OFFERING PLAY DAY ACTIVITIES TO CHILDREN WITH INTELLECTUAL DISABILTIES BETWEEN THE AGES OF 2 AND 7. EXPENSES: 98,630 REVENUE: 0 HEALTHY ATHLETES - THE ORGANIZATION PROVIDES A SCREENING PROGRAM THAT IS DESIGNED TO HELP INCREASE A HEALTHY LIFESTYLE FOR INDIVIDUALS WITH INTELLECTUAL DISABILIITES. FREE SCREENINGS ARE OFFERED IN SEVEN DISCIPLINES - FUNFITNESS (GENERAL FITNESS), FIT FEET (PODIATRY), HEALTH PROMOTION (HEALTHY LIFESTLYE CHOICES), HEALTHY HEARING (HEARING), MEDFEST (SPORTS PHYSICALS), OPENING EYES (VISION) AND SPECIAL SMILES (DENTAL). EXPENSES: 64,999 REVENUE: 0 ATHLETE LEADERSHIP PROGRAMS - THE ORGANIZATION PROVIDES AN EDUCATION PROGRAM TO TRAIN INDIVIDUALS WITH INTELLECTUAL DISABILITIES IN LITERACY, LEADERSHIP, AND SPEAKING SKILLS. EXPENSES: 16,457 REVENUE: 0 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS FIRST REVIEWED IN DETAIL BY THE CEO AND CFO AND THEN SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW. ONCE REVIEWED BY THE FINANCE COMMITTEE, THE FORM 990 IS PROVIDED TO THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ON AN ANNUAL BASIS BY THE BOARD MEMBERS AND REVIEWED FOR ANY CONFLICTS. IF THERE IS A CONFLICT, THE BOARD MEMBER WILL NOT HAVE ANY AUTHORITY ON THE TRANSACTION OR IF IT IS MORE SUBSTANTIAL THE BOARD MEMBER MAY BE REMOVED FROM THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE CEO'S SALARY IS SET AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. NATIONAL EXECUTIVE SALARY INFORMATION PROVIDED BY SPECIAL OLYMPICS, INC. IS USED AS A GUIDELINE IN ESTABLISHING SALARY AND BENEFIT AMOUNTS. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS APPROVES A SALARY POOL FOR THE OTHER OFFICERS AND EMPLOYEES OF THE ORGANIZATION. THE CEO HAS THE AUTHORITY TO SET EACH EMPLOYEE'S SALARY AS LONG AS HE DOESN'T EXCEED THE APPROVED POOL AMOUNT. THE BOARD AND CEO USE SALARY COMPARISONS PROVIDED BY SPECIAL OLYMPICS, INC. AND OTHER FACTORS, SUCH AS PERFORMANCE, TO DETERMINE THE SALARIES. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C THERE HAS BEEN NO CHANGE IN OVERSIGHT POLICIES DURING THE TAX YEAR.