Civic Intelligence

Maine Special Olympics

EIN 01-0355822 • 501(c)3 • South Portland, ME

View Organization Page

Profile

To provide year-round sports training and athletic competition for children and adults with intellectual disabilities.

525 Main Street-dSouth Portland, ME 04106

www.somaine.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.08x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.24x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

34%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

133%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$14,474,203

Up $3,681,767 (+34%) from 2023

Liabilities

Up

$1,128,868

Up $888,759 (+370%) from 2023

Net Assets

Up

$13,345,335

Up $2,793,008 (+26%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin92nd percentile

Revenue

Up

$4,788,517

Up $2,735,264 (+133%) from 2023

Expenses

Up

$1,943,451

Up $639,563 (+49%) from 2023

Net Income

Up

$2,845,066

Up $2,095,701 (+280%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $2,085,891Liabilities 2010: $39,808Net Assets 2010: $2,046,0832010Assets 2011: $2,260,679Liabilities 2011: $36,371Net Assets 2011: $2,224,3082011Assets 2012: $2,595,663Liabilities 2012: $32,360Net Assets 2012: $2,563,3032012Assets 2013: $2,966,566Liabilities 2013: $34,361Net Assets 2013: $2,932,2052013Assets 2014: $3,359,485Liabilities 2014: $27,633Net Assets 2014: $3,331,8522014Assets 2015: $3,794,633Liabilities 2015: $18,803Net Assets 2015: $3,775,8302015Assets 2016: $4,533,235Liabilities 2016: $37,894Net Assets 2016: $4,495,3412016Assets 2017: $5,451,174Liabilities 2017: $19,018Net Assets 2017: $5,432,1562017Assets 2018: $5,794,132Liabilities 2018: $16,536Net Assets 2018: $5,777,5962018Assets 2019: $6,941,661Liabilities 2019: $12,494Net Assets 2019: $6,929,1672019Assets 2020: $7,827,153Liabilities 2020: $9,976Net Assets 2020: $7,817,1772020Assets 2021: $9,486,927Liabilities 2021: $62,436Net Assets 2021: $9,424,4912021Assets 2022: $9,504,850Liabilities 2022: $178,458Net Assets 2022: $9,326,3922022Assets 2023: $10,792,436Liabilities 2023: $240,109Net Assets 2023: $10,552,3272023Assets 2024: $14,474,203Liabilities 2024: $1,128,868Net Assets 2024: $13,345,3352024

Highlighted filing

2024

Assets$14,474,203
Liabilities$1,128,868
Net Assets$13,345,335
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $1,153,2772010Expenses 2011: $1,172,8082011Expenses 2012: $1,168,6562012Revenue 2013: $1,581,278Expenses 2013: $1,211,534Net Income 2013: $369,7442013Revenue 2014: $1,770,758Expenses 2014: $1,283,699Net Income 2014: $487,0592014Revenue 2015: $1,813,151Expenses 2015: $1,337,313Net Income 2015: $475,8382015Revenue 2016: $1,831,940Expenses 2016: $1,238,463Net Income 2016: $593,4772016Revenue 2017: $1,851,075Expenses 2017: $1,166,335Net Income 2017: $684,7402017Revenue 2018: $1,896,145Expenses 2018: $1,190,706Net Income 2018: $705,4392018Revenue 2019: $1,878,429Expenses 2019: $1,238,973Net Income 2019: $639,4562019Revenue 2020: $1,400,040Expenses 2020: $731,492Net Income 2020: $668,5482020Revenue 2021: $1,630,220Expenses 2021: $653,414Net Income 2021: $976,8062021Revenue 2022: $1,887,745Expenses 2022: $1,096,223Net Income 2022: $791,5222022Revenue 2023: $2,053,253Expenses 2023: $1,303,888Net Income 2023: $749,3652023Revenue 2024: $4,788,517Expenses 2024: $1,943,451Net Income 2024: $2,845,0662024

Highlighted filing

2024

Revenue$4,788,517
Expenses$1,943,451
Net Income$2,845,066
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,474,203
Liabilities
$1,128,868
Net assets
$13,345,335
Revenue
$4,788,517
Expenses
$1,943,451
Net income
$2,845,066
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.5$1.13$13.3$4.79$1.94$2.85
2023Detailed filing. Detailed filing data is available for this year.$10.8$0.24$10.6$2.05$1.30$0.75
2022Detailed filing. Detailed filing data is available for this year.$9.50$0.18$9.33$1.89$1.10$0.79
2021Detailed filing. Detailed filing data is available for this year.$9.49$0.06$9.42$1.63$0.65$0.98
2020Detailed filing. Detailed filing data is available for this year.$7.83$0.01$7.82$1.40$0.73$0.67
2019Detailed filing. Detailed filing data is available for this year.$6.94$0.01$6.93$1.88$1.24$0.64
2018Detailed filing. Detailed filing data is available for this year.$5.79$0.02$5.78$1.90$1.19$0.71
2017Detailed filing. Detailed filing data is available for this year.$5.45$0.02$5.43$1.85$1.17$0.68
2016Detailed filing. Detailed filing data is available for this year.$4.53$0.04$4.50$1.83$1.24$0.59
2015Detailed filing. Detailed filing data is available for this year.$3.79$0.02$3.78$1.81$1.34$0.48
2014Detailed filing. Detailed filing data is available for this year.$3.36$0.03$3.33$1.77$1.28$0.49
2013Detailed filing. Detailed filing data is available for this year.$2.97$0.03$2.93$1.58$1.21$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.03$2.56$1.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.04$2.22$1.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.04$2.05$1.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$9,322,633
Mission and Program Overview

Mission

To provide year-round sports training and athletic competition for children and adults with intellectual disabilities in a variety of olympic-style sports.

Special olympics mission is to provide year-round sports training and athletic 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,669,595$10,704,185▲ $2,034,590
Pledges and Grants Receivable$121,851$1,316,325▲ $1,194,474
Cash and Non-Interest-Bearing Accounts$1,454,670$1,217,659▼ $237,011
Land, Buildings, and Equipment, Net$329,902$367,737▲ $37,835
Inventories for Sale or Use$18,050$20,241▲ $2,191
Prepaid Expenses and Deferred Charges$4,363$8,633▲ $4,270
Total Assets$10,792,436$14,474,203▲ $3,681,767
Other Assets Total$194,005$839,423▲ $645,418
Liabilities
Other Liabilities$95,332$711,796▲ $616,464
Accounts Payable and Accrued Expenses$81,728$303,621▲ $221,893
Deferred Revenue$63,049$113,451▲ $50,402
Total Liabilities$240,109$1,128,868▲ $888,759
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,552,327$13,345,335▲ $2,793,008
Total Net Assets Fund Balance$10,552,327$13,345,335▲ $2,793,008
Total Liabilities and Net Assets / Fund Balance$10,792,436$14,474,203▲ $3,681,767

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$185,631$218,839$404,470
Equipment$67,106$155,746$222,852
Land$115,000-$115,000
Other Assets Org$13,026--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip GeelhoedCEOFT$92,488$241,496$333,984
Ian FrankCEOFT$123,637$9,894$133,531

Board Members and Trustees

NameTitle
Mike FeldmanChair
Robert SchatzPast Chair
Brandon Mazer EsqVice Chair
BRIAN O'MALLEYMember
Craig JohnsonMember
Della LippincottMember
Duane HallMember
Jennifer CourtoisMember
Justin BeliveauMember
Karen LessardMember
Kristin HodgkinsMember
Mark RodrigueMember
Meredith MaddenMember
Michael BurnhamMember
Robin ThurstonMember
Ron GastiaMember
Scott GregoryMember
Steve RayMember
Susan ScacchiMember
T Melissa HueMember
Tony KrasonMember
Caitlin LoveittSecretary
Rene OuelletteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,610,054
Program Service Revenue
$83,560
Investment Income
$1,184,693
Other Revenue
$-89,790
All Other Contributions
$2,912,934
Change in Net Assets
$2,845,066

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table4$35,250Estimated Fair Value
Other Non Cash Contri Table5$23,633Estimated Fair Value
Food Inventory3$1,150Estimated Fair Value
Total Noncash Contributions12$60,033-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,932,938
Revenue Not Reported on Financial Statements
$-144,421
Revenue Not Reported on Form 990
$1,144,684
Other Revenue Adjustments
$-144,421
Total Revenue per Audited Statements
$6,077,622
Total Revenue per Form 990
$4,788,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$987,869
Salaries, Compensation, and Employee Benefits$886,033
Total Fundraising Expense$146,575
Grants and Similar Amounts Paid$69,549
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$187,007$187,007$93,503$467,517
Other Salaries and Wages$285,958$11,873$14,968$312,799
Office Expenses$139,911$3,349$307$143,567
Occupancy$84,057$4,836-$88,893
Fees for Services Other$27,680$51,883$8,675$88,238
Grants to Domestic Orgs$69,549--$69,549
Payroll Taxes$31,314$10,503$5,937$47,754
Conferences and Meetings$43,505$490$440$44,435
All Other Expenses$14,927$20,354$7,373$42,654
Advertising$35,106$1,167$547$36,820
Other Employee Benefits$27,240$2,956$4,933$35,129
Travel$29,389$770$2,060$32,219
Fees for Services Accounting-$30,349-$30,349
Insurance$11,310$17,767$489$29,566
Other Expenses$19,689$943$3,835$24,467
Pension Plan Contributions$15,602$6,389$843$22,834
Depreciation Depletion$15,537$4,672$2,336$22,545
Information Technology$353$360-$713
Total Functional Expenses$1,284,340$512,536$146,575$1,943,451

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,284,614
Expenses per Audited Statements$1,943,451
Total Expenses per Form 990$1,943,451
Expenses Not Reported on Form 990$1,341,163
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bath Area Family YmcaBath, ME3-$20,000
Gardiner Area High SchoolGardiner, MEGov-$6,710
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$116,695
Gaming Gross Income$37,608
Gaming Direct Expenses$18,350
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Torch Run Event$295,797-$39,801-
Lobster Dip$219,508-$22,886-
Total Events$563,727-$116,695$-116,695
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$711,796
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 10B

“Area accreditation is reviewed and approved by special olympics maine board of directors. Each area is required to maintain a committee made up of the following members: area/county coordinator, treasurer, fundraising chairperson, public education chairperson, volunteer chairperson, training coordinator, games chairperson. Area committees are responsible for reporting financial information monthly to the state office.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the finance committee, which reports to the board any concerns or findings noted during the review process.”

Form 990, Page 6, Part VI, Line 12C

“It is the policy of the board that the existence of any of the interests described in the policy shall be disclosed on a timely basis and always before any transaction is consummated. It shall be the continuing responsibility of board, officers, and management employees to scrutinize their transactions and outside business interests and relationships for potential conflicts and to immediately make such disclosures.”

Form 990, Page 6, Part VI, Line 15A

“The executive committee does an annual evaluation of the ceo; salary is based on the outcome of the evaluation and national salary surveys.”

Form 990, Page 6, Part VI, Line 19

“The governing documents of special olympics maine are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Special Olympics Maine Inc
EIN
01-0355822
Phone
2078790489
Address
525 MAIN STREET-D, SOUTH PORTLAND, ME 04106

Signing Officer

Name
Ian Frank
Title
CEO
Phone
2078790489
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ian Frank
Formed
1973
Legal Domicile
Me
Voting Board Members
23
Independent Board Members
23
Employees
12
Volunteers
3,994

Preparer

Firm
Smith & Associates Cpas
Address
500 US ROUTE 1 STE 102, YARMOUTH, ME 04096-6817
Preparer
Amanda Schultz Brown CPA
Phone
2078468881
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Special olympics mission is to provide year-round sports training and athletic 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.”

Form 990, Page 1, Part I, Line 6

“In-kind contributions recorded in the audited financial statements in accordance with gaap for not-for-profit organizations consist of medical services, and use of facilities, and lodging. The total of such contributions amounted to 1,052,786 and 993,231 was allocated to program service expense. Per irs regulations these amounts have not been reported on the organizations form 990.”

Form 990, Part XI, Line 9

“Raffle prize 18,350 cost of goods sold 23,626 direct fundraise event costs 116,695 items given for fundraising -14,250 raffle prize -18,350 cost of goods sold -23,626 direct fundraise event cost -93,545 book/tax depreciation -816 total 8,084”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“Raffle prize -18,350 cost of goods sold -23,626 direct fundraise event costs -116,695 items given for fundraising 14,250”

Schedule D, Page 4, Part XII, Line 2D

“Raffle prize 18,350 cost of goods sold 23,626 direct fundraise event cost 93,545 book/tax depreciation 816”

Raw XML AppendixShowing 400 of 745 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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