SPECIAL OLYMPICS MASSACHUSETTS INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: SPECIAL OLYMPICS MASSACHUSETTS INC (EIN 23-7242294)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-08-20
IRS object ID: 202632329349301503
Schema version: 2025v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-08-20T12:59:47-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	043108635	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LEONARD MULHERIN & GREENE PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	625 GROVE STREET	AddressLine1Txt
City	BRAINTREE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02184	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237242294	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPECIAL OLYMPICS MASSACHUSETTS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPEC	BusinessNameControlTxt
Phone	5084850986	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	512 FOREST STREET	AddressLine1Txt
City	MARLBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01752	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARY BETH MCMAHON	PersonNm
Person Title	PRESIDENT AND CEO	PersonTitleTxt
Phone	5084850986	PhoneNum
Signature	2026-08-19	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEPHEN M SNOW	PreparerPersonNm
PTIN	P00641289	PTIN
Phone	7813564800	PhoneNum

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARY BETH MCMAHON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	512 FOREST STREET	AddressLine1Txt
City	MARLBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01752	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,025,967	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SPECIALOLYMPICSMA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1971	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	YEAR-ROUND INCLUSIVE SPORTS TRAINING AND COMPETITION PROGRAMS FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES AND THEIR PEERS OF ALL AGES PROVIDING THEM WITH CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN THE SHARING OF SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER ATHLETES, THEIR PEERS AND THE COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	24	VotingMembersGoverningBodyCnt
Voting Members Independent	24	VotingMembersIndependentCnt
Total Employee	41	TotalEmployeeCnt
Total Volunteers	12513	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,230,677	PYContributionsGrantsAmt
CY Contributions Grants	$7,919,408	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$254,452	PYInvestmentIncomeAmt
CY Investment Income	$820,016	CYInvestmentIncomeAmt
PY Other Revenue	-$615,006	PYOtherRevenueAmt
CY Other Revenue	-$757,368	CYOtherRevenueAmt
PY Total Revenue	$6,870,123	PYTotalRevenueAmt
CY Total Revenue	$7,982,056	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,063,444	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,531,547	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$936,157	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,712,022	PYOtherExpensesAmt
CY Other Expenses	$3,967,489	CYOtherExpensesAmt
PY Total Expenses	$6,775,466	PYTotalExpensesAmt
CY Total Expenses	$7,499,036	CYTotalExpensesAmt
PY Revenues Less Expenses	$94,657	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$483,020	CYRevenuesLessExpensesAmt
Total Assets BOY	$19,137,403	TotalAssetsBOYAmt
Total Assets EOY	$20,087,865	TotalAssetsEOYAmt
Total Liabilities BOY	$3,404,878	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,421,983	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,732,525	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$16,665,882	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	IN 2025, SPECIAL OLYMPICS MASSACHUSETTS PROVIDED PROGRAMMING TO OVER 22,400 PARTICIPANTS THROUGHOUT THE COMMONWEALTH OFFERING OVER 1,100 COMPETITIONS WITH THE HELP OF OVER 12,500 VOLUNTEERS. SPECIAL OLYMPICS MASSACHUSETTS WILL CONTINUE TO GROW COMMUNITIES OF INCLUSION UNTIL EVERY PARTICIPANT WHO WANTS TO PARTICIPATE CAN IN THEIR COMMUNITY WHERE THEY LIVE, WORK OR PLAY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,768,018	ExpenseAmt
Desc	THE ORGANIZATION ACCOMPLISHMENTS IN 2025 INCLUDE ORGANIZING INCLUSIVE SPORTS PROGRAMS IN 505 SCHOOLS WITH 79 OF THOSE SCHOOLS RECEIVING NATIONAL RECOGNITION FOR THEIR PROGRAMMING. OF THOSE 79, 6 WERE FIRST EVER BOSTON PUBLIC SCHOOLS; LAUNCHING A GATEWAY CITY INITIATIVE IN BOSTON, LAWRENCE AND LYNN TO ENSURE PROGRAMMING EXISTED AFTERSCHOOL, AND ON THE WEEKENDS; AND GROWING THE PARTICIPANT BASE BY 17.5%.	Desc
Total Program Service Expenses	$5,768,018	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	33	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	41	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	24	GoverningBodyVotingMembersCnt
Independent Voting Member	24	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5084850986	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	512 FOREST STREET	AddressLine1Txt
City	MARLBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01752	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
RICHARD MCDONALD
CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
PETER MEE
VICE CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
JULIE SANTOSUS
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
ERIN FARRELL
CLERK	5.00	Yes (X)	Yes (X)	$0	$0	$0
GERRY ALLEN
DIRECTOR	5.00	Yes (X)		$0	$0	$0
ROSETTE CATALDO
DIRECTOR	5.00	Yes (X)		$0	$0	$0
KATIE CATLENDER
DIRECTOR	5.00	Yes (X)		$0	$0	$0
DAN COLLINS
DIRECTOR	5.00	Yes (X)		$0	$0	$0
PATRICK DELAHUNTY
DIRECTOR	5.00	Yes (X)		$0	$0	$0
MATT FLINK
DIRECTOR	5.00	Yes (X)		$0	$0	$0
STEVEN FRANSBLOW
DIRECTOR	5.00	Yes (X)		$0	$0	$0
CHRISTOPHER GAFFNEY
DIRECTOR	5.00	Yes (X)		$0	$0	$0
WILLIAM GROSS
DIRECTOR	5.00	Yes (X)		$0	$0	$0
JAMES KEITH
DIRECTOR	5.00	Yes (X)		$0	$0	$0
PAUL KRAFT
DIRECTOR	5.00	Yes (X)		$0	$0	$0
TYLER LAGASSE
DIRECTOR	5.00	Yes (X)		$0	$0	$0
MARK LUND
DIRECTOR	5.00	Yes (X)		$0	$0	$0
MOLLY MANNING
DIRECTOR	5.00	Yes (X)		$0	$0	$0
GAYLE O'CONNELL
DIRECTOR	5.00	Yes (X)		$0	$0	$0
MICHELLE PORTER
DIRECTOR	5.00	Yes (X)		$0	$0	$0
LAUREN PROSHAN
DIRECTOR	5.00	Yes (X)		$0	$0	$0
REGINA ROBINSON
DIRECTOR	5.00	Yes (X)		$0	$0	$0
JOHN ROGAN
DIRECTOR	5.00	Yes (X)		$0	$0	$0
TYLER WILLIAMS
DIRECTOR	5.00	Yes (X)		$0	$0	$0
MARY BETH MCMAHON
PRESIDENT AND CEO	40.00		Yes (X)	$266,367	$0	$25,604
CLINTON ROWE
CFO	40.00		Yes (X)	$148,733	$0	$8,391
MATT RUXTON
VP OF SPORTS AND OPERATIONS	40.00			$124,473	$0	$17,047	Yes (X)
STEPHEN HUFTALEN
EVP OF DEVELOPMENT AND MARKETING	40.00			$143,281	$0	$18,912	Yes (X)
PATTI DOHERTY
VP SCHOOLS & COMMUNITY DEVELOPMENT	40.00			$102,827	$0	$16,111	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$785,681	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$86,065	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$3,447,180	FundraisingAmt
All Other Contributions	$4,472,228	AllOtherContributionsAmt
Noncash Contributions	$13,126	NoncashContributionsAmt
Total Contributions	$7,919,408	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$246,016	TotalRevenueColumnAmt
Exclusion	$246,016	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,837,946	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,263,946	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$574,000	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$574,000	TotalRevenueColumnAmt
Exclusion	$574,000	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$3,447,180	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$779,965	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$779,965	TotalRevenueColumnAmt
Exclusion	-$779,965	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER	Desc
Business	900099	BusinessCd
Total Revenue Column	$22,597	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,597	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$22,597	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,982,056	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,597	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$40,051	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$449,095	TotalAmt
Program Services	$105,180	ProgramServicesAmt
Management And General	$223,022	ManagementAndGeneralAmt
Fundraising	$120,893	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,511,769	TotalAmt
Program Services	$1,792,809	ProgramServicesAmt
Management And General	$205,385	ManagementAndGeneralAmt
Fundraising	$513,575	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$343,676	TotalAmt
Program Services	$234,795	ProgramServicesAmt
Management And General	$38,081	ManagementAndGeneralAmt
Fundraising	$70,800	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$227,007	TotalAmt
Program Services	$146,510	ProgramServicesAmt
Management And General	$32,054	ManagementAndGeneralAmt
Fundraising	$48,443	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$76,946	TotalAmt
Management And General	$76,946	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$58,864	TotalAmt
Management And General	$58,864	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$132,154	TotalAmt
Program Services	$106,961	ProgramServicesAmt
Fundraising	$25,193	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$167,844	TotalAmt
Program Services	$108,326	ProgramServicesAmt
Management And General	$23,700	ManagementAndGeneralAmt
Fundraising	$35,818	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$258,817	TotalAmt
Program Services	$232,935	ProgramServicesAmt
Management And General	$5,176	ManagementAndGeneralAmt
Fundraising	$20,706	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$102,291	TotalAmt
Program Services	$91,502	ProgramServicesAmt
Management And General	$10,789	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$67,305	TotalAmt
Program Services	$67,305	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$117,864	TotalAmt
Program Services	$106,078	ProgramServicesAmt
Management And General	$2,357	ManagementAndGeneralAmt
Fundraising	$9,429	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$711,430	TotalAmt
Program Services	$640,287	ProgramServicesAmt
Management And General	$14,229	ManagementAndGeneralAmt
Fundraising	$56,914	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$115,603	TotalAmt
Program Services	$104,043	ProgramServicesAmt
Management And General	$2,312	ManagementAndGeneralAmt
Fundraising	$9,248	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
COMPETITIONS	$1,744,387	$1,744,387
SOI - CHAPTER FEE	$90,112	$45,056	$45,056
VOLUNTEERS AND FAMILIES	$88,125	$88,125
TELEPHONE	$57,626	$37,192	$8,137	$12,297

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$178,121	TotalAmt
Program Services	$116,527	ProgramServicesAmt
Management And General	$48,753	ManagementAndGeneralAmt
Fundraising	$12,841	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,499,036	TotalAmt
Program Services	$5,768,018	ProgramServicesAmt
Management And General	$794,861	ManagementAndGeneralAmt
Fundraising	$936,157	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$346,253	BOYAmt
EOY	$324,278	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$239,295	BOYAmt
EOY	$716,664	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$598,917	BOYAmt
EOY	$478,568	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$100,000	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$60,020	BOYAmt
EOY	$125,549	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$12,244,631	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,177,782	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,762,433	BOYAmt
EOY	$6,066,849	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$9,975,967	BOYAmt
EOY	$11,221,439	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,054,518	BOYAmt
EOY	$1,154,518	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,137,403	BOYAmt
EOY	$20,087,865	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$358,535	BOYAmt
EOY	$402,184	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$254,054	BOYAmt
EOY	$356,468	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,792,289	BOYAmt
EOY	$2,663,331	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,404,878	BOYAmt
EOY	$3,421,983	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,532,525	BOYAmt
EOY	$16,565,882	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$200,000	BOYAmt
EOY	$100,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,732,525	BOYAmt
EOY	$16,665,882	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,137,403	BOYAmt
EOY	$20,087,865	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$483,020	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$450,337	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,356,375	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,936,409	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,866,787	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,230,677	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,919,408	CurrentTaxYearAmt
Total	$31,309,656	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,356,375	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,936,409	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,866,787	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,230,677	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,919,408	CurrentTaxYearAmt
Total	$31,309,656	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$31,309,656	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$138,912	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$176,455	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$234,086	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$223,020	CurrentTaxYearMinus1YearAmt
Current Tax Year	$246,016	CurrentTaxYearAmt
Total	$1,018,489	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$294,811	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,050	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,600	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$129,522	CurrentTaxYearMinus1YearAmt
Current Tax Year	$22,597	CurrentTaxYearAmt
Total	$464,580	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$32,792,725	TotalSupportAmt
Public Support CY170	0.95480	PublicSupportCY170Pct
Public Support PY170	0.94930	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$407,116	OtherCostOrOtherBasisAmt
Book Value	$407,116	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,265,420	OtherCostOrOtherBasisAmt
Depreciation	$3,849,853	DepreciationAmt
Book Value	$5,415,567	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$781,676	OtherCostOrOtherBasisAmt
Depreciation	$706,337	DepreciationAmt
Book Value	$75,339	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,790,419	OtherCostOrOtherBasisAmt
Depreciation	$1,621,592	DepreciationAmt
Book Value	$168,827	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,066,849	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	CSV OF LIFE INSURANCE POLICIES	Desc
Book Value	$1,154,518	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,154,518	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$18,781,226	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$450,337	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$9,568,868	DonatedServicesAndUseFcltsAmt
Other Revenue	$779,965	OtherRevenueAmt
Revenue Not Reported	$10,799,170	RevenueNotReportedAmt
Revenue Subtotal	$7,982,056	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,982,056	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$17,847,869	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$9,568,868	DonatedServicesUseFcltsAmt
Other Expenses Included	$779,965	OtherExpensesIncludedAmt
Expenses Not Reported	$10,348,833	ExpensesNotReportedAmt
Expenses Subtotal	$7,499,036	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,499,036	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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, 2025. 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: 779,965.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	DIRECT FUNDRAISING EXPENSES NETTED WITH EVENT REVENUE ON FORM 990: 779,965.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OVER THE EDGE	BusinessNameLine1Txt

Foreign Address ForeignAddress

Field	Value	IRS element (for citing)
Address Line1	121 HUBLEY MILL LAKE ROAD	AddressLine1Txt
City	UPPER TANTALLON	CityNm
Province Or State	NOVA SCOTIA	ProvinceOrStateNm
Country	CA	CountryCd

Field	Value	IRS element (for citing)
Activity	OVER THE EDGE	ActivityTxt
Fundraiser Control Of Funds	Yes (1)	FundraiserControlOfFundsInd
Gross Receipts	$84,429	GrossReceiptsAmt
Retained By Contractor	$60,231	RetainedByContractorAmt
Net To Organization	$24,198	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$84,429	TotalGrossReceiptsAmt
Total Retained By Contractors	$60,231	TotalRetainedByContractorsAmt
Total Net To Organization	$24,198	TotalNetToOrganizationAmt
Licensed States	MA	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	XTRA MILE	Event1Nm
Gross Receipts Event1	$999,129	GrossReceiptsEvent1Amt
Charitable Contri Event1	$999,129	CharitableContriEvent1Amt
Other Direct Expenses Event1	$212,322	OtherDirectExpensesEvent1Amt
Event2	POLAR PLUNGE	Event2Nm
Gross Receipts Event2	$1,435,347	GrossReceiptsEvent2Amt
Charitable Contri Event2	$1,435,347	CharitableContriEvent2Amt
Other Direct Expenses Event2	$194,520	OtherDirectExpensesEvent2Amt
Other Events Total	35	OtherEventsTotalCnt
Gross Receipts Other Events	$1,012,704	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$1,012,704	CharitableContriOtherEventsAmt
Oth Direct Expnss Other Events	$373,123	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$3,447,180	GrossReceiptsTotalAmt
Charitable Contributions Tot	$3,447,180	CharitableContributionsTotAmt
Oth Direct Expnss Total Events	$779,965	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$779,965	DirectExpenseSummaryEventsAmt
Net Income Summary	-$779,965	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARY BETH MCMAHON
PRESIDENT AND CEO	$266,367	$0	$0	$0	$0	$0	$15,003	$0	$10,601	$0	$291,971	$0	$0	$0
STEPHEN HUFTALEN
EVP OF DEVELOPMENT AND MARKETING	$143,281	$0	$0	$0	$0	$0	$8,311	$0	$10,601	$0	$162,193	$0	$0	$0
CLINTON ROWE
CFO	$148,733	$0	$0	$0	$0	$0	$7,761	$0	$630	$0	$157,124	$0	$0	$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	MA DEVELOPMENT FINANCE AGENCY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	043431814	BondIssuerEIN
CUSIP	000000000	CUSIPNum
Bond Issued	2008-08-21	BondIssuedDt
Issue Price	$9,444,000	IssuePriceAmt
Purpose	BUILDING CONSTRUCTION	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	Yes (1)	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$6,702,367	RetiredAmt
Total Proceeds	$9,365,698	TotalProceedsAmt
Issuance Costs From Proceeds	$147,180	IssuanceCostsFromProceedsAmt
Capital Expenditures	$9,218,518	CapitalExpendituresAmt
Substantial Completion	2009	SubstantialCompletionYr
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	0	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	0	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 XI	DURING 2025, THE ORGANIZATION RECOGNIZED $9,568,868 OF IN-KIND EXPENSES RELATED TO PROGRAM ACTIVITIES IN ITS AUDITED FINANCIAL STATEMENTS. PURSUANT TO THE INSTRUCTIONS FOR COMPLETING THE FORM 990, THESE IN-KIND EXPENSES ARE NOT REPORTED ON THE FORM 990. (SEE SCHEDULE D, PARTS XI AND XII.) HOWEVER, WHEN THESE IN-KIND EXPENSES ARE FACTORED IN, THE ORGANIZATION'S PROGRAM SERVICES EXPENSES REPRESENT 85.9% OF ITS TOTAL EXPENSES IN 2025.