2024-08-05T09:19:32-05:00 2023-12-31 521197902 MULLEN SONDBERG WIMBISH & STONE PA 888 BESTGATE ROAD SUITE 310 ANNAPOLIS MD 21401 990 2023-01-01 237089144 SPECIAL OLYMPICS MARYLAND INC SPEC 4102421515 3701 COMMERCE DR 103 BALTIMORE MD 21227 ROBERT MARINO CHAIR 4102421515 2024-08-05 1 1 ERIC P SIEGFRIED CPA P01278242 4102244920 2024-08-05 2023 2024-08-08 14:25:15Z ROBERT MARINO 3701 COMMERCE DRIVE NO 103 BALTIMORE MD 21227 9212793 0 X WWW.SOMD.ORG X 1970 MD SPECIAL OLYMPICS MARYLAND PROVIDES YEAR-ROUND SPORTS TRAINING & ATHLETIC (CONTINUED ON SCH. O) COMPETITION FOR CHILDREN & ADULTS WITH INTELLECTUAL DISABILITIES, IN A VARIETY OF OLYMPIC-TYPE SPORTS, GIVING THEM CONTINUING OPPORTUNTITES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY, AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIP WITH THEIR FAMILIES, OTHER SPECIAL OLYMPIC ATHLETES AND THE COMMUNITY. 29 29 48 5906 0 0 4845962 3725213 0 0 148129 525786 2042136 2783291 7036227 7034290 0 0 0 0 2629642 3118948 0 0 847708 3083517 3238653 5713159 6357601 1323068 676689 8603573 9687888 1198572 1372084 7405001 8315804 X HERE IN MARYLAND, SPECIAL OLYMPICS TRANSFORMS THE LIVES OF 8,771 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES AND 11,100 UNIFIED TEAMMATES, THEIR FAMILIES AND COMMUNITIES, THROUGH MEANINGFUL SPORT EXPERIENCES, HEALTH PROMOTION AND LEADERSHIP PROGRAMS. WE BUILD INTERACTIVE INCLUSIVE COMMUNITIES OF DIGNITY AND RESPECT THROUGH EDUCATION AND AWARENESS ON AND OFF THE FIELD. SPECIAL OLYMPICS MARYLAND PROGRAMS ARE FREE TO ALL ELIGIBLE ATHLETES AND ARE MADE POSSIBLE THANKS TO FUNDS RAISED THROUGH SPECIAL EVENTS AND GENEROUS SUPPORT FROM INDIVIDUALS, CORPORATE PARTNERS, COMMUNITY PARTNERS, FOUNDATIONS AND GOVERNMENT/EDUCATION AGENCIES. MEMBERS OF LAW ENFORCEMENT ACROSS STATE ARE THE GUARDIANS OF THE FLAME OF HOPE FOR SPECIAL OLYMPICS MARYLAND ATHLETES AND RAISE AWARNESS AND FUNDS TO SUPPORT THE PROGRAM. 0 0 3721649 DEDICATED TO PROMOTING INTERACTIVE SOCIAL INCLUSION THROUGH SHARED SPORTS TRAINING AND COMPETITION EXPERIENCES, UNIFIED SPORTS JOINS PEOPLE WITH AND WITHOUT INTELLECTUAL DISABILITIES ON THE SAME TEAM. IT WAS INSPIRED BY A SIMPLE PRINCIPLE: TRAINING TOGETHER AND PLAYING TOGETHER PROVIDES A PATHWAY TO RESPECT, UNDERSTANDING AND FRIENDSHIP. IN 2023, SOMD CELEBRATED OUR 15TH ANNIVERSARY OF INTERSCHOLASTIC UNIFIED SPORTS (IUS). WE'RE PROUD OF OUR COLLABORATION WITH ALL 24 SCHOOL DISTRICTS. SINCE 2011 STUDENT ATHLETE PARTICIPATION AMONG THOSE STUDENTS WITH INTELLECTUAL DISABILITIES HAS GROWN FROM 853 TO 3,611 WHILE THE NUMBER OF UNIFIED SPORTS TEAMMATES WITHOUT INTELLECTUAL DISABILITIES HAS GROWN FROM 1,101 TO 4,705. IN ADDITION, IN 2023 SOMD'S YOUNG ATHLETES PROGRAM SERVED 2,661 STUDENTS AGED 0 TO 5 WITH INTELLECTUAL DISABILITIES ALONG WITH 6,395 OF THEIR TEAMMATES WITHOUT INTELLECTUAL DISABILITIES. THESE INTERSCHOLASTIC UNIFIED SPORTS PROGRAMS YIELD POSITIVE RESULTS AS A TRANSFORMATIVE SOCIAL CHANGE AGENT IN SCHOOLS WHERE NON-DISABLED STUDENTS WHO HISTORICALLY DID NOT ENGAGE WITH THEIR DISABLED STUDENT PEERS NOW HAVE FORGED LASTING RELATIONSHIPS THROUGH SPORT.THE IUS PROGRAM PROVIDES A BLUEPRINT TO EXPAND REACH THROUGH A COMPREHENSIVE UNIFIED CHAMPION SCHOOLS (UCS) PROGRAM MODEL AT ALL GRADE LEVELS INCLUDING EARLY CHILDHOOD. OUR UNIFIED YOUNG ATHLETES PROGRAM HAS GROWN OVER THE LAST SEVEN YEARS. OF THE 19,871 UNIFIED ATHLETES AND TEAMMATES, WITH AND WITHOUT INTELLECTUAL DISABILITIES, OVER 9,000 STUDENT ATHLETES AGED 7 AND UNDER PARTICIPATE IN THIS PROGRAM: A 32% INCREASE FROM LAST YEAR. RESEARCH SHOWS THAT PHYSICAL ACTIVITY IN EARLY CHILDHOOD HELPS ACCELERATES COGNITIVE DEVELOPMENT SO OUR COLLABORATION WITH THE SCHOOLS IS FAR REACHING IN THE HOLISTIC DEVELOPMENT OF ALL STUDENTS.BECAUSE OF THE UCS PROGRAM, SPECIAL OLYMPICS MARYLAND RECEIVED $290,000 OF DONATED SUPPLIES, FACILITATORS, AND OTHER SERVICES ASSOCIATED WITH THE PROGRAM FOR TRAINING, COMPETITION AND RELATED ACTIVITIES. SMART GROWTH THROUGH SCHOOLS REMAINS A PILLAR IN OUR STRATEGIC PLAN WHILE ALSO SERVING AS A CATALYST FOR BUILDING INTERACTIVE INCLUSIVE COMMUNITIES OF DIGNITY AND RESPECT. THROUGH THESE ORGANIZED SCHOLASTIC UNIFIED SPORTS PROGRAMS, WE ARE INSPIRING AND GROWING A GENERATION THAT WILL LIVE THE MOST INTERACTIVE INCLUSIVE LIVES IN HISTORY.AS ONE WOULD EXPECT, THE PANDEMIC INFLUENCED OUR ABILITY TO REACH ATHLETES AND CONDUCT PROGRAMS WHICH RESULTED IN A DECLINE IN ATHLETE PARTICIPATION FROM 8,716 ATHLETES (IN 2019) TO 4,340 (IN 2021) TO 6,442 (IN 2022) AND TO 8,771 (IN 2023). WE STAY COMMITTED TO ATHLETE RECRUITMENT THAT TARGETS THOSE ATHLETES WHO BECAME DISCONNECTED FROM THE PROGRAM DURING COVID WHILE ALSO SEEKING "NEW" ATHLETES. WE ARE EAGERLY IMPLEMENTING RECRUITMENT STRATEGIES AND TACTICS TO FULFILL OUR MISSION BY REACHING AS MANY ATHLETES AS POSSIBLE. 579841 SPECIAL OLYMPICS MARYLAND IS PROUD TO HAVE A CORE GROUP OF DEDICATED COMMUNITY-BASED, LEADERSHIP VOLUNTEERS WHO ORGANIZE AND MANAGE 19 "AREA" (COUNTY/CITY) PROGRAMS ACROSS THE STATE. THESE VOLUNTEER MANAGEMENT TEAMS RECRUIT ATHLETES; SECURE FACILITIES, UNIFORMS AND EQUIPMENT; SCHEDULE PRACTICES AND COMPETITIONS. THEY RECRUIT AND TRAIN VOLUNTEERS AND RAISE FUNDS AND AWARENESS ALL DIRECTED AT DELIVERING THE MISSION TO OUR ATHLETES IN THE COMMUNITIES WHERE THEY LIVE. SOMD STAFF ALSO HOLD TRAINING WORKSHOPS AND PROVIDE RESOURCES FOR COACH CERTIFICATION FOR OUR SPORTS PROGRAMS. FAMILIES ALSO PLAY A CRITICAL ROLE IN SUPPORTING THEIR ATHLETES. IN ADDITION TO GETTING ATHLETES REGISTERED AND TRANSPORTED TO AND FROM PRACTICE AND COMPETITION, FAMILY MEMBERS VOLUNTEER, RAISE MONEY AND ADVOCATE FOR THEIR ATHLETES. FINALLY, OVER 5,200 VOLUNTEERS PLAY VITAL ROLES AS COACHES, OFFICIALS, EVENT ORGANIZERS AND DAY-OF-EVENT FACILITATORS. INCLUDED IN THIS POOL OF VOLUNTEERS ARE CLINICIANS FROM AROUND THE STATE OF MARYLAND WHO PARTICIPATE IN MEDFESTS SINGLE DAY HEALTH AND WELLNESS SCREENINGS HELD THROUGHOUT THE YEAR - TO PROMOTE HEALTHY ATHLETES. THESE DEDICATED PROFESSIONALS PERFORM EYE EXAMS, HEARING TESTS, PODIATRY EVALUATIONS, DENTAL EVALUATIONS, MENTAL HEALTH EVALUATIONS, AND EDUCATION ON NUTRITION & FITNESS, INCLUDING PROVIDING REFERRALS FOR FOLLOW UP CARE AS NEEDED. 756733 SPECIAL OLYMPICS MARYLAND HAS A GOAL TO ENGAGE AS MANY ACTIVE ATHLETES AS POSSIBLE THROUGHOUT THE STATE OF MARYLAND. ATHLETES ARE PLAYING A CRITICAL LEADERSHIP ROLE TO ACHIEVING THAT GOAL. SOMD HAS DEVELOPED A COMPREHENSIVE ATHLETE LEADERSHIP AND OUTREACH PROGRAM WHICH DEVELOPS COMPETENCIES THAT ENABLE OUR ATHLETES TO DEVELOP LEADERSHIP SKILLS THAT WILL HELP SHAPE THE FUTURE OF SPECIAL OLYMPICS AND MORE GENERALLY THE OPPORTUNITY TO ADVOCATE FOR THEMSELVES. WE PROVIDE AN ENVIRONMENT THAT FOCUSES ON AND HIGHLIGHTS INDIVIDUAL ABILITIES. THE ATHLETE LEADERSHIP CURRICULUM HELPS IDENTIFY THE STRENGTHS OF EACH INDIVIDUAL AND DEVELOP LEADERSHIP SKILLS. SPECIAL OLYMPICS MARYLAND WORKS WITH STAFF, BOARD MEMBERS, VOLUNTEER LEADERS, COACHES, EVENT MANAGEMENT TEAMS, CORPORATE PARTNERS AND OTHER SUPPORTERS IN AN EFFORT TO FIND OPPORTUNITIES THAT ALLOW OUR ATHLETES TO TELL THEIR STORY. USING SOCIAL MEDIA AND IN PERSON PRESENTATIONS, ATHLETES ENGAGE WITH A WIDE RANGE OF STAKEHOLDERS AND COMMUNITY MEMBERS ALL FOCUSED ON BUILDING INTERACTIVE COMMUNITIES OF DIGNITY AND RESPECT. 5058223 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 107 0 1 48 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD X X THE ORGANIZATION 4102421515 3701 COMMERCE DRIVE NO 103 BALTIMORE MD 21227 JIM SCHMUTZ PRESIDENT & CEO 40.00 X 208220 0 44365 JOANNE ENGLER VICE PRESIDENT, FINANCE 40.00 X 117372 0 11081 ROBERT MARINO CHAIRMAN 2.00 X X 0 0 0 DAVID SWEIDERK VICE CHAIR 2.00 X X 0 0 0 ARNOLD FARMER TREASURER 2.00 X X 0 0 0 CELIA VAN LENTEN SECRETARY 2.00 X X 0 0 0 JENNIFER HERWIG AT-LARGE DIRECTOR 2.00 X 0 0 0 BRIAN TAYLOR DIRECTOR 2.00 X 0 0 0 NATASHA MOULTON-LEVY AT-LARGE DIRECTOR 2.00 X 0 0 0 LEON WARNER DIRECTOR 2.00 X 0 0 0 ELAINA CAMACHO DIRECTOR 2.00 X 0 0 0 RHONDA CASPER DIRECTOR 2.00 X 0 0 0 JENNIFER DONELAN DIRECTOR 2.00 X 0 0 0 DAMON EVANS DIRECTOR 2.00 X 0 0 0 LISA HUME DIRECTOR 2.00 X 0 0 0 WILL KELLY AT-LARGE DIRECTOR 2.00 X 0 0 0 BRADLEY SCHLAGGAR DIRECTOR 2.00 X 0 0 0 DOUGLAS JJ PETERS DIRECTOR 2.00 X 0 0 0 TERRY WATERS DIRECTOR 2.00 X 0 0 0 SEAN DOORDAN DIRECTOR 2.00 X 0 0 0 JOHN NESKY DIRECTOR 2.00 X 0 0 0 STEVEN EIGENBROT DIRECTOR 2.00 X 0 0 0 ADAM HAYS DIRECTOR 2.00 X 0 0 0 DANIELLE BRADSHAW-LEE DIRECTOR 2.00 X 0 0 0 ALETHA RIDEOUT DIRECTOR 2.00 X 0 0 0 PAULA BURR DIRECTOR 2.00 X 0 0 0 MARY BETH CAROZZA DIRECTOR 2.00 X 0 0 0 MELISSA HYATT DIRECTOR 2.00 X 0 0 0 ASLIEGH LYNN DIRECTOR 2.00 X 0 0 0 MARCIA PRICE BOSTON DIRECTOR 2.00 X 0 0 0 BRYAN MULFORD DIRECTOR 2.00 X 0 0 0 325592 0 55446 2 0 1 0 0 1077497 2647716 161363 3725213 360132 360132 164654 1000 0 0 164654 1000 165654 1000 164654 4935823 2178503 2757320 2757320 MISCELLANEOUS INCOME 900099 25971 25971 25971 7034290 1000 0 3308077 381040 235263 38320 107457 2144990 1530810 180493 433687 160217 97331 36554 26332 242863 148475 53052 41336 189838 133406 17450 38982 26776 15746 1855 9175 48780 48780 42331 42331 230487 195023 28720 6744 107919 106000 1919 209178 180113 8398 20667 123527 72643 8557 42327 312959 245190 17433 50336 211461 169307 2877 39277 441 305 35 101 87352 72902 3408 11042 83263 57122 6617 19524 COMPETITION & TRAINING 1660392 1660392 SPECIAL OLYMPICS,INC FE 79974 79974 MISCELLANEOUS 13813 9441 3651 721 6357601 5058223 451670 847708 X 1607397 938083 834319 1631459 908104 400155 102413 65457 646005 441591 128767 204414 4888513 6341645 134060 106675 8603573 9687888 477536 577698 591030 691341 130006 103045 1198572 1372084 X 7267637 8258916 137364 56888 7405001 8315804 8603573 9687888 676689 234114 0 X X 0 1 X 1 0 X 5405113 4470893 5976771 6861973 6482533 29197283 5405113 4470893 5976771 6861973 6482533 29197283 29197283 83992 90479 128719 117004 360132 780326 29977609 0.97400 0.98160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 49905 49905 6307696 6357601 467880 116970 0 0 349618 365931 435658 467880 1619087 2428631 51253 54963 49080 49905 205201 87405 91483 108915 116970 404773 607160 696429 500 78356 775285 741361 50503 -95435 696429 392165 303189 46007 741361 354418 37747 392165 301497 52921 354418 0.92662 0.06990 0.00348 0 0 646005 441591 204414 204414 FINANCING LEASE LIABILITY 2984 OPERATING LEASE LIABILITY 100061 103045 X 8294572 234114 1068499 1302613 6991959 42331 42331 7034290 7383769 1068499 1068499 6315270 42331 42331 6357601 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NONPROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX-EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS, AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. POLAR BEAR PLUNGE 3505105 3505105 507920 21614 852167 MICKEY STEELE GOLF TOURNAMENT 301314 301314 46224 40270 155630 17 1129404 1129404 67301 74998 412379 4935823 4935823 621445 136882 1420176 2178503 2757320 X X X 0 0 0 0 0 0 0 0 0 JIM SCHMUTZ PRESIDENT & CEO 208220 0 0 0 0 0 17713 0 26652 0 252585 0 0 0 X 1 43013 FAIR MARKET VALUE X 8 39923 QUOTED MARKET PRICES X GOODS, EQUIPMENT, SUPPLIES 33 78427 COMPARABLE SALES 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B FEDERAL IRS FORM 990 IS PREPARED BY THE AUDITORS AS PART OF THE ANNUAL AUDIT. IT IS REVIEWED BY THE VP, FINANCE AND PRESIDENT/CEO. IT IS THEN PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. AFTER REVIEW BY THE FINANCE COMMITTEE, IT IS EMAILED TO THE FULL BOARD OF DIRECTORS FOR COMMENT. AFTER ADDRESSING ANY COMMENTS, THE 990 IS THEN SIGNED BY THE CHAIRMAN AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL FULL AND PART-TIME SOMD STAFF MEMBERS, BOARD MEMBERS AND KEY VOLUNTEERS MUST ANNUALLY COMPLETE THE CONFLICT-OF-INTEREST STATEMENTS. THE FINANCE COMMITTE REVIEWS COMPLETED STATEMENTS WITH ANY CONCERNS BROUGHT BEFORE THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR DETERMINATION AND ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES COMMITTEE AND THE EXECUTIVE COMMITTEE ANNUALLY EVALUATE ALL EMPLOYEE'S SALARIES INCLUDING EXECUTIVE DIRECTOR, KEY EMPLOYEES, AND HIGHLY COMMPENSATED EMPLOYEES BASED ON A MERIT SYSTEM DOCUMENTED IN PERSONNEL FILES. THE COMMITTEES COMPARE SALARIES TO OUTSIDE SOURCES INCLUDING THE MARYLAND NONPROFITS SALARY SURVEY, SPECIAL OLYMPICS US PROGRAMS SALARY SURVEY, ALONG WITH OTHER ORGANIZATION'S FEDERAL IRS FORM 990'S. THE COMMITTEE IS INDEPENDENT OF MANAGEMENT. THIS POLICY IS CLEARLY STATED IN THE ORGANIZATION'S BYLAWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE 990 AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S 990 IS ALSO AVAILABLE TO THE PUBLIC ON THE GUIDESTAR WEBSITE. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.