Civic Intelligence

Special Olympics Michigan Inc

EIN 38-1964643 • 501(c)3 • Mount Pleasant, MI

View Organization Page

Profile

The mission of Special Olympics Michigan SOMI is to provide year-round sports training and athletic competition for children and adults with intellectual disabilities. Athletes develop physical fitness, courage and experience joy while participating in the sharing of gifts, skills and friendship among their families, athletes and the community.

Central Michigan UniversityMount Pleasant, MI 48859

www.somi.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

16th percentile

0.06x

Higher debt load relative to revenue than 16% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$251,039

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

84th percentile

22%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

11%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$41,978,873

Up $7,707,731 (+22%) from 2023

Liabilities

Up

$957,759

Up $108,472 (+13%) from 2023

Net Assets

Up

$41,021,114

Up $7,599,259 (+23%) from 2023

Operations
Liabilities / Revenue16th percentileNet Margin86th percentile

Revenue

Up

$17,168,671

Up $1,726,715 (+11%) from 2023

Expenses

Up

$10,353,146

Up $941,084 (+10.0%) from 2023

Net Income

Up

$6,815,525

Up $785,631 (+13%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$60M$40M$20M$0Assets 2011: $5,768,347Liabilities 2011: $215,808Net Assets 2011: $5,552,5392011Assets 2012: $6,337,277Liabilities 2012: $202,302Net Assets 2012: $6,134,9752012Assets 2013: $7,007,182Liabilities 2013: $243,975Net Assets 2013: $6,763,2072013Assets 2014: $7,452,453Liabilities 2014: $243,940Net Assets 2014: $7,208,5132014Assets 2015: $8,296,799Liabilities 2015: $241,205Net Assets 2015: $8,055,5942015Assets 2016: $9,108,354Liabilities 2016: $294,775Net Assets 2016: $8,813,5792016Assets 2017: $10,407,795Liabilities 2017: $307,169Net Assets 2017: $10,100,6262017Assets 2018: $9,990,889Liabilities 2018: $278,927Net Assets 2018: $9,711,9622018Assets 2019: $16,383,562Liabilities 2019: $3,607,269Net Assets 2019: $12,776,2932019Assets 2020: $19,713,989Liabilities 2020: $2,804,411Net Assets 2020: $16,909,5782020Assets 2021: $23,738,769Liabilities 2021: $1,188,375Net Assets 2021: $22,550,3942021Assets 2022: $23,149,728Liabilities 2022: $309,675Net Assets 2022: $22,840,0532022Assets 2023: $34,271,142Liabilities 2023: $849,287Net Assets 2023: $33,421,8552023Assets 2024: $41,978,873Liabilities 2024: $957,759Net Assets 2024: $41,021,1142024

Highlighted filing

2024

Assets$41,978,873
Liabilities$957,759
Net Assets$41,021,114
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$20M$15M$10M$5.0M$0Revenue 2011: $5,639,310Expenses 2011: $5,300,558Net Income 2011: $338,7522011Revenue 2012: $5,906,055Expenses 2012: $5,531,471Net Income 2012: $374,5842012Revenue 2013: $6,011,684Expenses 2013: $5,580,753Net Income 2013: $430,9312013Revenue 2014: $6,548,091Expenses 2014: $6,089,819Net Income 2014: $458,2722014Revenue 2015: $7,312,625Expenses 2015: $6,444,823Net Income 2015: $867,8022015Revenue 2016: $7,184,888Expenses 2016: $6,621,950Net Income 2016: $562,9382016Revenue 2017: $7,782,021Expenses 2017: $6,948,490Net Income 2017: $833,5312017Revenue 2018: $7,694,440Expenses 2018: $7,421,812Net Income 2018: $272,6282018Revenue 2019: $8,798,956Expenses 2019: $6,898,162Net Income 2019: $1,900,7942019Revenue 2020: $8,185,874Expenses 2020: $5,030,379Net Income 2020: $3,155,4952020Revenue 2021: $10,034,005Expenses 2021: $5,231,733Net Income 2021: $4,802,2722021Revenue 2022: $10,928,476Expenses 2022: $8,252,400Net Income 2022: $2,676,0762022Revenue 2023: $15,441,956Expenses 2023: $9,412,062Net Income 2023: $6,029,8942023Revenue 2024: $17,168,671Expenses 2024: $10,353,146Net Income 2024: $6,815,5252024

Highlighted filing

2024

Revenue$17,168,671
Expenses$10,353,146
Net Income$6,815,525
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$41,978,873
Liabilities
$957,759
Net assets
$41,021,114
Revenue
$17,168,671
Expenses
$10,353,146
Net income
$6,815,525
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.0$0.96$41.0$17.2$10.4$6.82
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.3$0.85$33.4$15.4$9.41$6.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$0.31$22.8$10.9$8.25$2.68
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.7$1.19$22.6$10.0$5.23$4.80
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.7$2.80$16.9$8.19$5.03$3.16
2019Summary only. Only limited summary data is available for this year.$16.4$3.61$12.8$8.80$6.90$1.90
2018Summary only. Only limited summary data is available for this year.$9.99$0.28$9.71$7.69$7.42$0.27
2017Summary only. Only limited summary data is available for this year.$10.4$0.31$10.1$7.78$6.95$0.83
2016Summary only. Only limited summary data is available for this year.$9.11$0.29$8.81$7.18$6.62$0.56
2015Summary only. Only limited summary data is available for this year.$8.30$0.24$8.06$7.31$6.44$0.87
2014Summary only. Only limited summary data is available for this year.$7.45$0.24$7.21$6.55$6.09$0.46
2013Summary only. Only limited summary data is available for this year.$7.01$0.24$6.76$6.01$5.58$0.43
2012Summary only. Only limited summary data is available for this year.$6.34$0.20$6.13$5.91$5.53$0.37
2011Summary only. Only limited summary data is available for this year.$5.77$0.22$5.55$5.64$5.30$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$23,169,387
Mission and Program Overview

Mission

The mission of Special Olympics Michigan SOMI is to provide year-round sports training and athletic competition in a variety of Olympic-type sports for all children and adults with intellectual disabilities. Athletes are given continuing opportunities to develop physical fitness and athletic skill, demonstrate courage, experience joy and partici

The special olympics movement uses sport as a vehicle for acceptance, respect, inclusion, dignity, and joy. We provide year-round sports training and competition for children and adults with intellectual disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,190,010$16,507,538▲ $8,317,528
Investments in Publicly Traded Securities$14,606,160$15,995,489▲ $1,389,329
Savings and Temporary Cash Investments$8,474,163$6,724,904▼ $1,749,259
Pledges and Grants Receivable$2,743,837$2,659,823▼ $84,014
Accounts Receivable$133,682$33,563▼ $100,119
Cash and Non-Interest-Bearing Accounts$16,681$19,181▲ $2,500
Total Assets$34,271,142$41,978,873▲ $7,707,731
Other Assets Total$106,609$38,375▼ $68,234
Liabilities
Accounts Payable and Accrued Expenses$741,307$918,695▲ $177,388
Other Liabilities$107,980$39,064▼ $68,916
Total Liabilities$849,287$957,759▲ $108,472
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$29,572,420$37,212,082▲ $7,639,662
Net Assets With Donor Restrictions$3,849,435$3,809,032▼ $40,403
Total Net Assets Fund Balance$33,421,855$41,021,114▲ $7,599,259
Total Liabilities and Net Assets / Fund Balance$34,271,142$41,978,873▲ $7,707,731

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,992,770$101,128$15,093,898
Land$1,528,000-$1,528,000
Equipment$-13,232$1,171,770$1,158,538

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,537,430-▲ $345,604-$3,883,034
2023$3,101,377-▲ $436,053-$3,537,430
2022$3,487,072-▼ $385,535$200$3,101,337
2021$3,049,495$50,150▲ $387,427-$3,487,072
2020$2,700,403-▲ $352,292$3,200$3,049,495
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy HilemanPresident & CEOFT$251,039-$251,039
Roger YobChief Financial OfficerFT$112,712$8,300$121,012

Board Members and Trustees

NameTitle
John CardChair
Michelle DunawayVice Chair
Al MelfiDirector
Amjed Al-zoubiDirector
Brain CalleyDirector
Charmaine StoneDirector
Dr Amy MckenzieDirector
Dr Matthew PrinceDirector
Dr Mira JourdanDirector
Elizabeth VieleDirector
Frank VandermeerDirector
Jennifer EssaryDirector
Julie ConnDirector
Kevin BrownDirector
MAUREEN D'AGOSTINODirector
Michael BettsDirector
Randal LeslieDirector
Rose WalkerDirector
Sal SemolaDirector
Steve JbaraDirector
Erik DalySecretary
Michael WendtTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Rockford ConstructionBuilding Renovation Services601 FIRST STREET NW, Grand Rapids, MI 49504$7,823,960
FishbeckBuilding Renovation Services1515 ARBORETUM DRIVE SE, Grand Rapids, MI 49546$290,916
Will Enterprises LLCBuilding Renovation Services957 MAXFIELD RD, Hartland, MI 48353$221,195
Revenue and Support

Revenue Composition

Contributions and Grants
$14,447,906
Program Service Revenue
$0
Investment Income
$1,032,514
Other Revenue
$1,688,251
All Other Contributions
$10,088,000
Change in Net Assets
$6,815,525

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 Table1$14,875Fair Market Value
Other Non Cash Contri Table1$8,375Fair Market Value
Other Non Cash Contri Table1$6,000Fair Market Value
Other Non Cash Contri Table1$400Fair Market Value
Total Noncash Contributions4$29,650-

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,168,671
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$757,365
Total Revenue per Audited Statements
$17,926,036
Total Revenue per Form 990
$17,168,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,514,389
Salaries, Compensation, and Employee Benefits$3,838,757
Total Fundraising Expense$1,288,478
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,063,919$84,130$237,593$2,385,642
Travel$1,744,028$16,879$182,577$1,943,484
Other Employee Benefits$760,573$31,082$87,380$879,035
Occupancy$530,461$3,086$67,582$601,129
Fees for Services Other$518,955$41,428$19,947$580,330
Current Officers, Directors, Trustees, and Key Employees$314,954$13,087$35,710$363,751
Information Technology$152,367$15,963$49,542$217,872
Payroll Taxes$181,984$7,437$20,908$210,329
Insurance$176,445$4,094$17,274$197,813
Office Expenses$117,396$4,215$59,350$180,961
Depreciation Depletion$132,078$1,900$7,560$141,538
Advertising$120,407-$1,025$121,432
Conferences and Meetings$50,036$390$64,930$115,356
Fees for Services Lobbying$62,470--$62,470
Other Expenses$23,509$6,772$3,812$34,093
Total Functional Expenses$8,798,044$266,624$1,288,478$10,353,146

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,353,146
Total Expenses per Audited Statements$10,353,146
Total Expenses per Form 990$10,353,146
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,373,257
Fundraising Direct Expenses$79,532
Gaming Gross Income$61,926
Gaming Direct Expenses$53,914
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Polar Plunges$1,719,948$515,984$260,129$255,855
Gala$214,626$49,364$56,087$-6,723
Total Events$3,093,093$1,089,984$730,748$359,236
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$39,064
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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, Part VI, Section B, Line 11B

“The board of directors executive committee reviews the draft and all members of the board receive a copy before the final 990 is submitted.”

Form 990, Part VI, Section B, Line 12C

“Somi implements an annual review of the conflict of interest policy among key employees and members of its governing body - the board of directors. Each board member and key employee completes the form detailing any related party interests. Related party transactions are disclosed appropriately.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board of directors reviews and authorizes the compensation for somis president and ceo. The board of directors, ceo and employees use comparative market data from michigan nonprofit association compensation benefit survey, michigan association of society executive, the north american special olympics professional nasop salary survey and charity navigator information to determine the appropriate range for the ceo. Other factors include performance, market comparisons and available funding”

Form 990, Part VI, Section C, Line 18

“The governing documents, conflict of interest policy and annual audited financial statements are made available to the public on our website, upon request, in person or by mail.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy and annual audited financial statements are made available to the public on our website, upon request, in person or by mail.”

Filing and Contact Details

Filer

Filer Name
Special Olympics Michigan Inc
EIN
38-1964643
Phone
9897743911
Address
CENTRAL MICHIGAN UNIVERSITY, MOUNT PLEASANT, MI 48859

Signing Officer

Name
Timothy J Hileman
Title
President & CEO
Phone
9897743911
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy J Hileman
Formed
1972
Legal Domicile
Mi
Voting Board Members
22
Independent Board Members
22
Employees
77
Volunteers
17,383

Preparer

Firm
Weinlander Fitzhugh Pc
Address
1600 CENTER AVE, BAY CITY, MI 48708-0775
Preparer
Corinna Scharf CPA
Phone
9898935577
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“The process has not changes from the prior year.”

Raw XML AppendixShowing 400 of 769 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE SPECIAL OLYMPICS MOVEMENT USES SPORT AS A VEHICLE FOR ACCEPTANCE, RESPECT, INCLUSION, DIGNITY, AND JOY. WE PROVIDE YEAR-ROUND SPORTS TRAINING AND COMPETITION FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES.
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IRS990/Desc0SPECIAL OLYMPICS MICHIGAN PROVIDES YEAR-ROUND PROGRAMS FOR OVER 15,020 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES AND UNIFIED PARTNERS (ATHLETES WITHOUT INTELLECTUAL DISABILITIES). THROUGH SPORT, ATHLETES EXPERIENCE INCLUSION, UNITY, DIGNITY, RESPECT, JOY AND FRIENDSHIP. THEY DEVELOP PHYSICALLY AND SOCIALLY; GAIN CONFIDENCE AND BUILD A POSITIVE SELF-IMAGE WHICH CARRIES OVER INTO THE HOME, CLASSROOM, JOB AND COMMUNITY. YOUNG ATHLETES PROGRAMS FOR 2 TO 7 YEAR-OLDS ARE OFFERED TO INTRODUCE CHILDREN AND THEIR FAMILIES TO THE WORLD OF SPORTS. THERE ARE 2,182 CHILDREN PARTICIPATING IN YOUNG ATHLETE PROGRAMS THROUGHOUT THE STATE. THE SOMI PROGRAM RELIES ON CONTRIBUTIONS OF TIME, MATERIALS AND FUNDS FROM DONORS AND VOLUNTEERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt23CHIEF FINANCIAL OFFICER
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IRS990/MissionDesc0THE SPECIAL OLYMPICS MOVEMENT USES SPORT AS A VEHICLE FOR ACCEPTANCE, RESPECT, INCLUSION, DIGNITY, AND JOY. WE PROVIDE YEAR-ROUND SPORTS TRAINING AND COMPETITION FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES.
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