Civic Intelligence

Hamilton County Special Olympics

990 • Fiscal year 2014 • EIN 31-1135710

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 07, 2015

4790 Red Bank Expressway No 206Cincinnati, OH 45227-1542

(513) 271-2606

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

49th percentile

2.7%

Higher net margin than 49% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

95th percentile

$62,568

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

50th percentile

1.8%

Faster asset growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

16%

Faster revenue growth than 68% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$499,254

Up $8,891 (+1.8%) from 2013

Net Assets

Up

$499,254

Up $8,891 (+1.8%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$328,149

Up $44,157 (+16%) from 2013

Expenses

Down

$319,258

Down $25,924 (-7.5%) from 2013

Net Income

Up

$8,891

Up $70,081 (+115%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $489,181Liabilities 2010: $0Net Assets 2010: $489,1812010Assets 2011: $522,811Liabilities 2011: $0Net Assets 2011: $522,8112011Assets 2012: $551,552Liabilities 2012: $0Net Assets 2012: $551,5522012Assets 2013: $490,363Liabilities 2013: $0Net Assets 2013: $490,3632013Assets 2014: $499,254Liabilities 2014: $0Net Assets 2014: $499,2542014Assets 2015: $541,428Liabilities 2015: $0Net Assets 2015: $541,4282015

Highlighted filing

2014

Assets$499,254
Liabilities$0
Net Assets$499,254

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2010: $251,4292010Expenses 2011: $246,7082011Expenses 2012: $304,9742012Revenue 2013: $283,992Expenses 2013: $345,182Net Income 2013: -$61,1902013Revenue 2014: $328,149Expenses 2014: $319,258Net Income 2014: $8,8912014Revenue 2015: $358,891Expenses 2015: $316,717Net Income 2015: $42,1742015

Highlighted filing

2014

Revenue$328,149
Expenses$319,258
Net Income$8,891
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 7, 2015
Return Version
2014v5.0
Gross Receipts
$387,398
Mission and Program Overview

Mission

The mission of special olympics is to provide year-round sports training and athletic competition in a variety of olympic-type sports for children and adults with mental and developmental disabilities in order to create continuing opportunities for them to develop physical fitness, demonstrate courage, experience the joy of achievement, be included in the community, build skills, and make friends.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$426,475$427,130▲ $655
Cash and Non-Interest-Bearing Accounts$31,257$46,117▲ $14,860
Land, Buildings, and Equipment, Net$31,709$25,085▼ $6,624
Total Assets$490,363$499,254▲ $8,891
Other Assets Total$922$922→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$490,363$484,254▼ $6,109
Temporarily Rstr Net Assets-$15,000-
Total Net Assets Fund Balance$490,363$499,254▲ $8,891
Total Liabilities and Net Assets / Fund Balance$490,363$499,254▲ $8,891

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,085$42,621$67,706
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janet SmithExecutive DirectorFT$62,568$62,568

Board Members and Trustees

NameTitle
Eric LandenPresident of the Board
Patrick OakesVice President of the Boar
Anne KnodleBoard Member
Ben MelilloBoard Member
Betsy RossBoard Member
Caroline KeatingBoard Member
Clint StreitBoard Member
JIM O'CONNELLBoard Member
Laura TomlinBoard Member
Selina SamonaBoard Member
Vic EilauBoard Member
BRIAN O'CONNELLSecretary of the Board
Matthew JuenglingTreasurer of the Board
Revenue and Support

Revenue Composition

Contributions and Grants
$228,039
Program Service Revenue
$0
Investment Income
$654
Other Revenue
$99,456
All Other Contributions
$226,411
Change in Net Assets
$8,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,981
Salaries, Compensation, and Employee Benefits$152,277
Total Fundraising Expense$47,538
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$67,204$3,128$23,292$93,624
Other Salaries and Wages$23,463$5,753$18,616$47,832
All Other Expenses$15,626$15,571$1,869$33,066
Occupancy$13,282$14,037-$27,319
Travel$14,228$80-$14,308
Payroll Taxes$6,934$680$3,207$10,821
Office Expenses$1,290$7,678$475$9,443
Depreciation Depletion$4,764$1,860-$6,624
Other Expenses$10,396$6,280$79$6,280
Total Functional Expenses$215,578$56,142$47,538$319,258
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$158,705
Fundraising Direct Expenses$59,249
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$80,115$80,115$1,107$79,008
Spring Gala$39,947$39,947$17,659$22,288
Total Events$158,705$158,705$59,249$99,456
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Draft of 990 prepared by the treasurer. Treasurer and accountant review the draft and grant approval for filing 990 upon completion of their review.

Form 990, Part VI, Section B, Line 15

The executive committee annually reviews and approves compensation, as well as, approving annual pay increases.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hamilton County Special Olympics
EIN
31-1135710
Phone
5132712606
Address
4790 RED BANK EXPRESSWAY NO 206, CINCINNATI, OH 45227-1542
Doing Business As
Special Olympics Hamilton County

Signing Officer

Name
Matthew G Juengling
Title
Treasurer
Phone
5132412940
Signed
2015-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Smith
Formed
1971
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
625

Preparer

Firm
Mellott & Mellott Pll
Address
312 WALNUT STREET - SUITE 2500, CINCINNATI, OH 45202-4025
Preparer
Matthew G Juengling
Phone
5132412940
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Insurance: program service expenses 0. Management and general expenses 5,370. Fundraising expenses 0. Total expenses 5,370. Telephone & internet: program service expenses 2,514. Management and general expenses 2,514. Fundraising expenses 0. Total expenses 5,028. Workers compensation: program service expenses 2,356. Management and general expenses 231. Fundraising expenses 1,089. Total expenses 3,676. Miscellaneous: program service expenses 2,394. Management and general expenses 625. Fundraising expenses 600. Total expenses 3,619. Awards: program service expenses 3,358. Management and general expenses 0. Fundraising expenses 180. Total expenses 3,538. Repairs: program service expenses 0. Management and general expenses 3,479. Fundraising expenses 0. Total expenses 3,479. Vehicle expense: program service expenses 2,786. Management and general expenses 116. Fundraising expenses 0. Total expenses 2,902. Olympic equipment: program service expenses 2,218. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,218. Bank charges: program service expenses 0. Management and general expenses 1,770. Fundraising expenses 0. Total expenses 1,770. Professional fees: program service expenses 0. Management and general expenses 1,466. Fundraising expenses 0. Total expenses 1,466.

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IRS990/PayrollTaxesGrp/TotalAmt010821
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JANET SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0183875
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0691
IRS990/PYOtherExpensesAmt0169142
IRS990/PYOtherRevenueAmt099426
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-61190
IRS990/PYSalariesCompEmpBnftPaidAmt0176040
IRS990/PYTotalExpensesAmt0345182
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0283992
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt08891
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0426475
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0427130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0228039
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0183875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0222354
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0174411
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0159445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0968124
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0654
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0691
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0620
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0915
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02051
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04931
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0536169
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75020
IRS990ScheduleA/PublicSupportPY170Pct00.76070
IRS990ScheduleA/PublicSupportTotal170Amt0729973
IRS990ScheduleA/SubstantialContributorsTotAmt0238151
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0228039
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0183875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0222354
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0174411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0159445
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0968124
IRS990ScheduleA/TotalSupportAmt0973055
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt025085
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042621
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067706
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025085
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt059249
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPRING GALA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039947
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt080115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt038643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0158705
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039947
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt080115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt038643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0158705
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt099456
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01782
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt020548
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017659
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01107
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01000
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt036771
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt0930
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt038701
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT OF 990 PREPARED BY THE TREASURER. TREASURER AND ACCOUNTANT REVIEW THE DRAFT AND GRANT APPROVAL FOR FILING 990 UPON COMPLETION OF THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS AND APPROVES COMPENSATION, AS WELL AS, APPROVING ANNUAL PAY INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSURANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,370. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,370. TELEPHONE & INTERNET: PROGRAM SERVICE EXPENSES 2,514. MANAGEMENT AND GENERAL EXPENSES 2,514. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,028. WORKERS COMPENSATION: PROGRAM SERVICE EXPENSES 2,356. MANAGEMENT AND GENERAL EXPENSES 231. FUNDRAISING EXPENSES 1,089. TOTAL EXPENSES 3,676. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,394. MANAGEMENT AND GENERAL EXPENSES 625. FUNDRAISING EXPENSES 600. TOTAL EXPENSES 3,619. AWARDS: PROGRAM SERVICE EXPENSES 3,358. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 180. TOTAL EXPENSES 3,538. REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,479. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,479. VEHICLE EXPENSE: PROGRAM SERVICE EXPENSES 2,786. MANAGEMENT AND GENERAL EXPENSES 116. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,902. OLYMPIC EQUIPMENT: PROGRAM SERVICE EXPENSES 2,218. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,218. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,770. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,770. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,466. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,466.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt015000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0490363
IRS990/TotalAssetsEOYAmt0499254
IRS990/TotalAssetsGrp/BOYAmt0490363
IRS990/TotalAssetsGrp/EOYAmt0499254
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0228039
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt047538
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056142
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215578
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319258
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0490363
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0499254
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0215578
IRS990/TotalReportableCompFromOrgAmt062568
IRS990/TotalRevenueGrp/ExclusionAmt0100110
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0328149
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0625
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0490363
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0499254
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt080

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