2011-11-01T10:56:03-05:00 2010-12-31 LEONARD MULHERIN & GREENE PC 625 GROVE STREET BRAINTREE MA 02184 990 2010-01-01 237242294 SPECIAL OLYMPICS MASSACHUSETTS INC SPEC 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 ROBERT A JOHNSON 5084850986 2011-10-27 1 STEPHEN M SNOW 7813564800 2010 2016-03-07 17:11:31Z ROBERT A JOHNSON 512 FOREST STREET MARLBOROUGH MA 01752 7594393 0 X WWW.SPECIALOLYMPICSMA.ORG X 1971 MA TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION IN A VARIETY OF WELL-COACHED OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES BY PROVIDING THEM WITH CONTINUING OPPORTUNITES TO DEVELOP PHYSICAL FITNESS, PREPARE FOR ENTRY INTO SCHOOL AND COMMUNITY PROGRAMS, EXPRESS COURAGE, EXPERIENCE JOY, AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS, AND FRIENDSHIP WITH THEIR FAMILIES, OTHER SPECIAL OLYMPIC ATHLETES AND THE COMMUNITY. 21 21 38 10311 0 0 4864005 5455645 142746 69126 -138877 699328 -479855 -519662 4388019 5704437 0 0 0 0 1944628 1951920 78000 67344 1147507 2909978 3459633 4932606 5478897 -544587 225540 18726913 17755344 10372418 8751870 8354495 9003474 X TO PROVIDE YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITION IN A VARIETY OF WELL-COACHED OLYMPIC-TYPE SPORTS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES BY PROVIDING THEM WITH CONTINUING OPPORTUNITES TO DEVELOP PHYSICAL FITNESS, PREPARE FOR ENTRY INTO SCHOOL AND COMMUNITY PROGRAMS, EXPRESS COURAGE, EXPERIENCE JOY, AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS, AND FRIENDSHIP WITH THEIR FAMILIES, OTHER SPECIAL OLYMPIC ATHLETES AND THE COMMUNITY. 0 0 3991426 69126 WITH THE ASSISTANCE OF APPROXIMATELY 10,300 VOLUNTEERS, IN 2010, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED TRAINING IN 27 DIFFERENT INDIVIDUAL AND TEAM SPORTS AND STAGED 122 ORGANIZED ATHLETIC EVENTS. THESE EVENTS INVOLVED 12,168 CHILDREN AND ADULTS WITH AND WITHOUT INTELLECTUAL DISABILITIES.WITH THE ASSISTANCE OF 419 CLINICIAN VOLUNTEERS, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED A VARIETY OF MEDICAL SCREENING REFERRAL PROGRAMS FOR ITS ATHLETES THROUGH THE HEALTHY ATHLETE INITIATIVE. THE PURPOSE OF THE PROGRAM IS TO IMPROVE THE QUALITY AND AVAILABILITY OF HEALTHCARE FOR PEOPLE WITH INTELLECTUAL DISABILITIES. IN 2010, 1,010 ATHLETES WERE SCREENED OF WHICH 181 WERE REFERRED FOR TREATMENT.SPECIAL OLYMPICS MASSACHUSETTS PROVIDES MEMBERS OF THE GENERAL PUBLIC AN OPPORTUNITY TO GAIN A BETTER UNDERSTANDING AND APPRECIATION FOR PEOPLE WITH INTELLECTUAL DISABILITIES BY ACTUALLY PARTICIPATING IN UNIFIED SPORTS, A PROGRAM IN WHICH PEOPLE WITH AND WITHOUT INTELLECTUAL DISABILITIES TRAIN AND COMPETE SIDE BY SIDE ON THE SAME TEAMS. IN 2010, 2,139 UNIFIED PARTNERS COMPETED. IN ADDITION, SPECIAL OLYMPICS MASSACHUSETTS CONDUCTED 21 COACHES CLINICS AND AWARDED 466 COACHES CERTIFCATIONS. 3991426 1 1 0 0 0 0 0 0 0 1 0 0 0 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 0 1 12 0 38 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X ROBERT A JOHNSON 5084850986 512 FOREST STREET MARLBOROUGH MA 01752 GEOFFREY NOTHNAGLE 5.00 X X 0 0 0 JOHN BOGOSIAN 5.00 X X 0 0 0 VIRGINIA DAVIDSON 5.00 X X 0 0 0 STEPHEN SNOW 5.00 X X 0 0 0 DOUGLAS KEITH 5.00 X X 0 0 0 KAREN BRANN 5.00 X 0 0 0 JOHN CAHILL 5.00 X 0 0 0 DENISE CARRIERE 5.00 X 0 0 0 KATHARINE CHANDLER 5.00 X 0 0 0 FRITZ FERBERT 5.00 X 0 0 0 ROBERT FRIEDMAN 5.00 X 0 0 0 JOANNE JAXTIMER 5.00 X 0 0 0 CHARLES JOHNSON 5.00 X 0 0 0 MATTHEW MILLETT 5.00 X 0 0 0 GERRY MORRISSEY 5.00 X 0 0 0 FRANK QUIGLEY 5.00 X 0 0 0 PATRICK RILEY 5.00 X 0 0 0 JOHN SMOLAK 5.00 X 0 0 0 ELIZABETH TAURO 5.00 X 0 0 0 PETER WAYSTACK 5.00 X 0 0 0 PETER WYMAN 5.00 X 0 0 0 ROBERT JOHNSON 40.00 X 167315 0 20187 GAYLE FEHLMANN 40.00 X 91216 0 4701 TERRY KEILTY 40.00 X 104759 0 11036 363290 0 35924 2 0 1 0 THE HERITAGE COMPANY 2402 WILDWOOD AVENUE SHERWOOD AK 72120 TELEMARKETING 684329 COLUMBIA CONSTRUCTION COMPANY 100 RIVERPARK DRIVE NORTH READING MA 01864 CONSTRUCTION 150775 2 2469327 2986318 413642 5455645 PROGRAM FEES 713940 69126 69126 69126 115835 115835 1126232 719996 1216169 46566 -89937 673430 583493 583493 51520 2469327 627221 -575701 -575701 OTHER 900099 56039 56039 56039 5704437 708658 0 -459866 279519 73441 132637 73441 1358416 960505 39932 357979 55354 38194 17160 120354 75823 12035 32496 138277 87114 13828 37335 41301 41301 67344 67344 50848 47488 544 2816 57374 36303 5833 15238 119580 107622 2391 9567 80060 52563 10485 17012 23301 19443 3384 474 449972 404975 8999 35998 367313 330582 7346 29385 62709 56438 1254 5017 COMPETITIONS 1179175 1179175 TELEMARKETING FEES 684329 273732 410597 SOI - CHAPTER FEE 85248 42624 42624 SECTION OFFICES 62574 62574 VOLUNTEERS AND FAMILIES 44955 44955 150894 97875 17371 35648 5478897 3991426 339964 1147507 1030235 710850 100000 2090327 1426391 871347 735928 45019 34370 10572779 1166255 9657018 9406524 4243511 4538191 789456 803090 18726913 17755344 323826 325373 83688 57549 9365698 7801795 567232 567153 31974 0 10372418 8751870 X 6163971 7423954 2190524 1579520 8354495 9003474 18726913 17755344 X 225540 423439 X 0 1 1 X 0 X 4201559 3851536 6001513 4809236 5391609 24255453 4201559 3851536 6001513 4809236 5391609 24255453 24255453 135155 148472 157389 116230 115835 673081 1013649 227719 17465 39635 56039 1354507 26283041 0.92290 0.91730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 407116 407116 9203677 618010 8585667 486100 245731 240369 475886 302514 173372 9406524 5704437 5478897 225540 423439 423439 648979 14718914 423439 7963817 627221 9014477 5704437 0 5704437 14069935 7963817 627221 8591038 5478897 0 5478897 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION HAS IMPLEMENTED THE GUIDANCE FOR INCOME TAXES IN ACCORDANCE WITH ASC TOPIC 740, AS IT RELATES TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE TREATMENT OF SOMA'S POSITION OF ACCOUNTING FOR INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS. THE GUIDANCE ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURN. IN ADDITION, IT PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOURE AND TRANSITION. THESE PROVISIONS BECAME EFFECTIVE FOR THE ORGANIZATION FOR THE YEAR ENDED DECEMBER 31, 2009. THE PROVISIONS ARE TO BE APPLIED TO ALL TAX POSITIONS UPON INITIAL APPLICATION OF THIS STANDARD, AND ONLY TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE MAY BE RECOGNIZED OR CONTINUE TO BE RECOGNIZED UPON ADOPTION OF THIS APPLICATION. BASED ON APPLYING THE EFFECT OF THESE PROVISIONS, THERE WAS NO IMPACT TO THE FINANCIAL STATEMENTS REQUIRING AN ADJUSTMENT TO THE OPENING BALANCE OF NET ASSETS FOR THE ADOPTION OF THIS APPLICATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2007. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990 627,221. PART XIII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990 627,221. X X X X X X 1 THE HERITAGE COMPANY 2402 WILDWOOD AVENUE SHERWOOD AR 72120 TELEMARKETING 1 1309330 684329 625001 LIZ PAGE ASSOCIATES 3 ST MARYS ROAD MILTON MA 02186 GALA 0 431385 30000 401385 TRACS 79 MANET ROAD CHESTNUT HILL MA 02467 BOSTON JOLLY JAUNT 0 143045 50000 93045 1883760 764329 1119431 MA GALA 431385 379865 51520 20250 50833 129366 PASSION PLUNGE 352398 352398 56612 17 1737064 1737064 370160 2520847 2469327 51520 20250 50833 556138 627221 -575701 X X X X 0 0 0 0 0 0 0 0 0 ROBERT JOHNSON 163415 0 0 0 3900 0 8012 0 12175 0 187502 0 0 0 MA DEVELOPMENT FINANCE AGENCY 043431814 NONEAVAIL 2008-08-21 9444000 BUILDING CONSTRUCTION 0 1 0 9365698 147180 9218518 2009 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 X 1528 349606 RESALE VALUE X 64036 COST 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE COMPLETED FORM 990 IS PRESENTED TO THE FINANCE AND EXECUITVE COMMITTEES OF THE BOARD OF DIRECTORS 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 CONFLCIT 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 A QUARTERLY 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 423,439. FORM 990, PART I, LINE 6 FORM 990, PART I, LINE 6 SPECIAL OLYMPICS MASSACHUSETTS WOULD BE UNABLE TO PROVIDE THE SERVICES IT OFFERS WITHOUT THE ASSISTANCE OF VOLUNTEER COACHES, UNIFIED PARTNERS, EVENT MANAGEMENT TEAM MEMBERS AND EVENT VOLUNTEERS. THE ORGANIZATION USES A VOLUNTEER MANAGMENET SYSTEM TO DETERMINE THE NUMBER OF AND MANAGES ITS VOLUNTEERS. FORM 990, SCHEDULE G, PART I, LINE 2B COLUMN (V) FORM 990, SCHEDULE G, PART I, LINE 2B COLUMN (V) TELEMARKETING DONATIONS SOLICITED BY HERITAGE ARE REMITTED TO SPECIAL OLYMPICS MASSACHUSETTS' POST OFFICE BOX. SPECIAL OLYMPICS MASSACHUSETTS FORWARDS ALL FULLFILLMENT PIECES TO HERITAGE;S HEADQUARTERS ON A WEEKLY BASIS USING ONE-DAY MAIL SERVICE. THE FUNDS ARE THEN DEPOSITED BY HERITAGE INTO AN ACCOUNT CONTROLLED BY SPECIAL OLYMPICS MASSACHUSETTS. ONCE A WEEK SPECIAL OLYMPICS MASSACHUSETTS SENDS AN AUTHORIZATION FORM TO THE BANK INSTRUCTING THEM TO TRANSFER THE AMOUNT OWED TO HERITAGE INTO HERITAGE'S BANK ACCOUNT. HERITAGE PROVIDES SPECIAL OLYMPICS MASSACHUSETTS WITH DAILY, WEEKLY, MONTHLY AND YEAR-TO-DATE REPROTS THAT ENCOMPASS ALL ACTIVITIES. THE AMOUNT REPORTED IN COLUMN (V) REPRESENT THE FEES PAID TO FUNDRAISERS, INCLUDING FEES AND EXPENSES PAID TO HERITAGE.