2012-10-05T11:14:24-05:00 2011-12-31 390758449 WIPFLI LLP 7601 FRANCE AVENUE SOUTH SUITE 400 MINNEAPOLIS MN 55435 990 2011-01-01 391176591 SPECIAL OLYMPICS WISCONSIN INC SPEC 6082221324 2310 CROSSROADS DRIVE NO 1000 MADISON WI 53718 CAROL ELLIS 6082221324 2012-10-01 1 RICHARD RUVELSON P00234075 9525483400 2012-10-01 2011 2016-02-24 21:20:13Z CAROL ELLIS 2310 CROSSROADS DRIVE NO 1000 MADISON WI 53718 5752131 0 X WWW.SPECIALOLYMPICSWISCONSIN.ORG X 1972 WI THE MISSION OF SPECIAL OLYMPICS WISCONSIN IS TO PROVIDE YEAR-ROUND SPORTS TRAINING AND COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES, GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIP WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES AND THE COMMUNITY. 15 15 45 6134 0 0 4304595 4493438 201370 207677 54133 52458 -358542 -479109 4201556 4274464 0 0 0 0 2044775 2210265 456988 284510 949475 1810309 2066536 4312072 4561311 -110516 -286847 2486690 3196187 128990 118913 2357700 3077274 X THE MISSION OF SPECIAL OLYMPICS WISCONSIN IS TO PROVIDE YEAR-ROUND SPORTS TRAINING AND COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES, GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIP WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES AND THE COMMUNITY. 0 0 1572737 207677 GAMES & COMPETITION- SPECIAL OLYMPICS WISCONSIN PROVIDES YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION IN 17 OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES EIGHT YEARS OF AGE OR OLDER. ATHLETES MUST FILL OUT A MEDICAL REGISTRATION FORM BEFORE THEY PARTICIPATE IN SPECIAL OLYMPICS COMPETITION. ATHLETES TRAIN IN THEIR SPORT, COMPETE AT AN AREA LEVEL AND MAY PROGRESS TO THE STATE LEVEL OF COMPETITION. THERE ARE FIVE SPORTS SEASONS FOR SPECIAL OLYMPICS WISCONSIN: WINTER GAMES--ALPINE SKIING, CROSS COUNTRY SKIING, SNOWBOARDING, AND SNOWSHOE RACING; INDOOR SPORTS TOURNAMENT--BASKETBALL AND GYMNASTICS; SUMMER GAMES--AQUATICS (SWIMMING), ATHLETICS (TRACK & FIELD), SOCCER AND POWER LIFTING; OUTDOOR SPORTS TOURNAMENT--BOCCE, GOLF, TENNIS AND SOFTBALL/TEE BALL; AND FALL SPORTS TOURNAMENT--BOWLING AND VOLLEYBALL. ATHLETES ALSO HAVE THE OPPORTUNITY TO COMPETE AT THE NATIONAL GAMES (EVERY FOUR YEARS) AND/OR THE WORLD GAMES (EVERY TWO YEARS ALTERNATING BETWEEN SUMMER AND WINTER GAMES). SPECIAL OLYMPICS WISCONSIN HELD OVER 137 COMPETITIONS IN 2011 FOR OUR NEARLY 10,000 ATHLETES. 769453 TRAINING - SPECIAL OLYMPICS WISCONSIN (SOWI) OFFERS A WIDE VARIETY OF TRAINING OPPORTUNITIES FOR BOTH COACHES AND ATHLETES. THE GOAL OF SOWI IS TO PROVIDE COACHES AND ATHLETES WITH THE BEST POSSIBLE EXPERIENCES AND TO ELEVATE THE RECOGNITION OF SPECIAL OLYMPICS TRAINING TO THAT OF ANY OTHER REPUTABLE SPORTS ORGANIZATION. SOWI STRIVES TO ACHIEVE THIS BY PROVIDING QUALITY CLINICIANS AND FACILITIES FOR CLINICS, TRAINING SCHOOLS AND COMPETITIONS. OFTEN SOWI TRAINING IS COORDINATED WITH CURRENT PRACTICES OF THE APPROPRIATE NATIONAL GOVERNING BODY (NGB) FOR EACH SPORT. BECAUSE SOWI STRIVES TO PROVIDE THE BEST POSSIBLE SPORT EXPERIENCES FOR EACH ATHLETE, DURING COMPETITIONS WE STRICTLY ADHERE TO NGB RULES. SOWI FEEL THAT OUR SPORTS ORGANIZATION SHOULD BE NO DIFFERENT THAN ANY OTHER ORGANIZATION IN TERMS OF THE QUALITY OF COMPETITION AND THE TRAINING EXPERIENCES OFFERED TO OUR ATHLETES. THIS QUALITY IS ENHANCED AND MAINTAINED THROUGH QUALITY TRAINING OF OUR COACHES AND ATHLETES IN THE FOLLOWING CATEGORIES: GENERAL SESSION ORIENTATION IS AN APPROXIMATELY 20-MINUTE VIDEO PRESENTATION ON THE BACKGROUND, PHILOSOPHY, AND MISSION OF SPECIAL OLYMPICS; CLINICS AND SEMINARS PROVIDE COACHES WITH INFORMATION ABOUT A PARTICULAR ASPECT OF A SPORT OR A BRIEF INTRODUCTION AND OVERVIEW; COACHES CERTIFICATION OFFERED IN EACH OFFICIAL SPORT; TRAINING CAMPS AND TRAINING DAYS WHICH OFFER A UNIQUE OPPORTUNITY FOR COACHES AND ATHLETES TO TRAIN AND LEARN UNDER NON-COMPETITION CONDITIONS OR TO TRY NEW SPORTS; THE PRINCIPLES OF COACHING CERTIFICATION TO PROVIDE COACHES WITH A COMPLETE OVERVIEW OF COACHING FOR ANY SPORT; AND INVITATIONALS OR MULTI-AGENCY COMPETITIONS DESIGNED TO GIVE ATHLETES THE OPPORTUNITY TO PRACTICE THEIR SKILLS IN A COMPETITIVE SITUATION BEFORE THEY GO TO THEIR AREA OR DISTRICT COMPETITIONS. IN 2011, SOWI OFFERED APPROXIMATELY 61 COACH EDUCATION TRAINING SESSIONS AND HAD 1,400 CERTIFIED COACHES. 614250 PUBLIC EDUCATION- PUBLIC RELATIONS AND THE MEDIA PLAY A HUGE ROLE IN THE SUCCESS OF SPECIAL OLYMPICS. FROM BRINGING ATTENTION TO OUR SPORTING AND FUND RAISING EVENTS TO COVERING OUR INSPIRING STORIES IN THE MEDIA, THE ATHLETES APPRECIATE AND DESERVE TO BE IN THE SPOTLIGHT FOR THEIR ACCOMPLISHMENTS. THE PUBLIC RELATIONS AREA FOCUSES ON DRAWING ATTENTION TO OUR FIVE STATE GAMES FOR NOT ONLY MEDIA COVERAGE, BUT VOLUNTEER RECRUITMENT. THIS ALSO APPLIES TO ANY NATIONAL GAMES OR WORLD GAMES TAKING PLACE TO LINE UP ATHLETE APPEARANCES, MEDIA INTERVIEWS, ETC. THE PR AREA ALSO ORGANIZES ALL OPENING/CLOSING CEREMONIES FOR ALL FIVE STATE GAMES. LASTLY, THE DEPARTMENT DRAWS IN MEDIA AND THE PUBLIC TO ALL FUNDRAISING EVENTS THROUGH PR CAMPAIGNS AND DESIGNING OF BROCHURES, POSTERS, AND OTHER MARKETING PROJECTS AS WELL AS MARKETING/CROSS PROMOTIONS FOR SPONSOR-RELATED EVENTS. OUTSIDE OF EVENTS, THE DEPARTMENT TAKES THE LEAD ON THE WEBSITE, VIDEO PRODUCTION, INTERNAL STAFF FUNCTIONS, THE CRISIS PLAN, NEWSLETTER AND ARTICLE WRITING, GOVERNMENT RELATIONS, AND OTHER EVENT PLANNING AND MARKETING NEEDED. 317624 OUTREACH - EXPENSES RELATED TO THE RECRUITMENT OF ATHLETES AND THE RECRUITMENT AND SCREENING OF VOLUNTEERS. 317624 3274064 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 60 0 1 45 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 WI X X CAROL ELLIS 6082221324 2310 CROSSROADS DRIVE 1000 MADISON WI 53718 GEORGE WHITELY 1.00 X X 0 0 0 STEVE HOLZHUETER 1.00 X X 0 0 0 MICHAEL FLEMING 1.00 X X 0 0 0 BRIAN LAMMI 1.00 X X 0 0 0 PAUL BANIEL 1.00 X 0 0 0 BILL CAROLLO 1.00 X 0 0 0 JOHN CAYER 1.00 X 0 0 0 PHIL CHAVEZ 1.00 X 0 0 0 GREGG FERGUS 1.00 X 0 0 0 RANDY DEAN 1.00 X 0 0 0 ANN HELLMUTH 1.00 X 0 0 0 GARY KARNER 1.00 X 0 0 0 CAROLYN S SMITH 1.00 X 0 0 0 CHARLES A TUBBS 1.00 X 0 0 0 LISA WALTER 1.00 X X 0 0 0 DENNIS ALLDRIDGE 40.00 X 132861 0 12477 CAROL ELLIS 40.00 X 104456 0 6096 237317 0 18573 2 0 0 0 THE HERITAGE COMPANY 2402 WILDWOOD AVENUE NORTH LITTLE ROCK AR 72120 PROFESSIONAL FUNDRAISING 284510 UNIVERSITY OF WISCONSIN STEVENS POINT 1015 RESERVE STREET STEVENS POINT WI 54481 HOUSING, FOOD, EQUIPMENT FOR SUMMER GAME 150104 2 2331506 2161932 141796 4493438 REGISTRATION FEES 711300 207677 207677 207677 56908 56908 125713 125713 655443 659893 -4450 -4450 -4450 156696 2331506 737236 -580540 -580540 52367 80538 -28171 -28171 OTHER 900099 3889 3889 3889 4274464 207677 0 -426651 255890 168888 20471 66531 1573957 1038811 125917 409229 70522 46544 5642 18336 152232 100473 12179 39580 157664 104059 12613 40992 10860 10860 284510 284510 12749 12749 114925 99553 15372 1490 147 1343 414772 362942 16325 35505 283213 258844 24369 121376 77744 43632 43273 43273 8235 5188 824 2223 56317 26259 24005 6053 AGENCY EXPENSES 301130 301130 COMPETITION AND TRAININ 287518 287518 FUNDRAISING EDUCATION 176618 137194 293 39131 RECOGNITION AND AWARDS 109551 104527 5024 124509 110970 6154 7385 4561311 3274064 337772 949475 X 278053 1343753 21747 22992 166180 46459 38528 38297 175089 137688 43036 37401 1863043 1682009 76103 25276 2486690 3196187 128990 118913 128990 118913 X 2182462 2911712 155643 145267 19595 20295 2357700 3077274 2486690 3196187 X -286847 1006421 X X 0 1 1 X 0 X 3971382 4040783 4218795 4304595 4493438 21028993 3971382 4040783 4218795 4304595 4493438 21028993 147352 20881641 68908 206861 221757 220386 182621 900533 163054 183752 246420 397926 420629 1411781 23341307 746300 0.89460 0.91480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 37275 0 0 37275 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: PAYMENTS TO A LOBBYIST WORKING DIRECTLY WITH THE STATE OF WISCONSIN GOVERNMENT TO SECURE MORE FUNDING. 19595 700 20295 18445 1150 19595 17175 1270 18445 14775 2400 17175 1.00000 1 0 175089 137688 37401 37401 4274464 4561311 -286847 -52191 1058612 1006421 719574 6701936 -52191 1349281 1288230 2585320 4116616 12749 145099 157848 4274464 7084563 1349281 1331819 2681100 4403463 12749 145099 157848 4561311 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND IS INTENDED TO EARN REVENUE TO SUPPORT THE ACTIVITIES OF THE ORGANIZATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: SOWI IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. SOWI HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FEDERAL RETURNS FOR TAX YEARS 2008, AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 8 - OTHER ADJUSTMENTS: TRANSFER OF AFFILIATES NET ASSETS 1,058,612. PART XII, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF AFFILIATES INCLUDED IN FINANCIAL STATEMENTS 550,994. DIRECT FUNDRAISING EXPENSES 737,236. PART XII, LINE 4B - OTHER ADJUSTMENTS: REVERSAL OF ELIMINATING ENTRIES FOR AFFILIATES 145,099. PART XIII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF AFFILIATES INCLUDED IN FINANCIAL STATEMENTS 594,583. DIRECT FUNDRAISING EXPENSES 737,236. PART XIII, LINE 4B - OTHER ADJUSTMENTS: REVERSAL OF ELIMINATING ENTRIES FOR AFFILIATES 145,099. X X X X X X X 1 THE HERITAGE COMPANY 2402 WILDWOOD AVENUE NORTH LITTLE ROCK AR 72120 TELEMARKETING 1 556641 284510 272131 556641 284510 272131 WI POLAR PLUNGE 1675535 1628470 47065 190 75363 7066 258377 TORCH RUN 245036 179206 65830 3671 3561 82125 18472 8 567631 523830 43801 278 36518 14731 236884 2488202 2331506 156696 4139 115442 103922 513733 737236 -580540 EXPLANATION OF FUNDRAISING PAYMENTS SCHEDULE G, PART I, LINE 2B, COLUMN (V) PAYMENTS TO THE HERITAGE COMPANY ARE FOR SOLICITATION OF CONTRIBUTIONS FROM DONORS VIA TELEMARKETING. X GOODS AND FOOD FOR EVENTS 393 141796 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE DUTY OF ALL BOARD MEMBERS AND STAFF TO BE AWARE OF THE CONFLICT OF INTEREST POLICY, AND TO IDENTIFY CONFLICTS OF INTEREST AND SITUATIONS THAT MAY RESULT IN THE APPEARANCE OF A CONFLICT AND TO DISCLOSE THOSE SITUATIONS/CONFLICTS/OR POTENTIAL CONFLICTS TO THE APPROPRIATE PERSON. FORM 990, PART VI, SECTION B, LINE 15 SALARIES FOR EACH JOB TITLE ARE COMMENSURATE WITH THE NATURE OF THE POSITION. THE ORGANIZATION TAKES INTO CONSIDERATION THE DIVERSITY AND COMPLEXITY OF DUTIES, THE AMOUNT OF RESPONSIBILITY AND JUDGMENT EXCERCISED, LOCATIONS OF POSITION WITHIN THE ORGANIZATIONAL CHART AND QUALIFICATIONS REQUIRED. EACH EMPLOYEE'S SALARY IS REVIEWED ANNUALLY BY THE PRESIDENT. THE BOARD OF DIRECTORS APPROVE THE PRESIDENT'S COMPENSATION. THESE REVIEWS TAKE INTO ACCOUNT THE EMPLOYEE'S PERFORMANCE, COMMUNITY CONDITIONS, COMPARISON BETWEEN SIMILAR TYPES OF POSITIONS, NATIONAL TRENDS AND THE FINANCIAL POSITION OF SPECIAL OLYMPICS WISCONSIN. A COMPLETE MARKET SURVEY PRICING OF ALL JOBS OCCURED DURING THE YEAR. THE SURVEY WAS PERFORMED BY A THIRD PARTY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -52,191. TRANSFER OF AFFILIATES NET ASSETS 1,058,612. TOTAL TO FORM 990, PART XI, LINE 5: 1,006,421. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS OF THE ORGANIZATION ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED FROM PRIOR YEAR.