Civic Intelligence

Special Olympics North Dakota Inc

EIN 45-0355704 • 501(c)3 • Grand Forks, ND

Profile

To provide year-round sports training and competition in a variety of olympic-type sports for children and adults with intellectual disabilities by giving them continuing opportunities to develop physical fitness, demonstrate courage, experience joy, and participate in a sharing of gifts, skills, and friendship.

2616 S 26th StGrand Forks, ND 58201

www.specialolympicsnd.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.03x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M 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

58th percentile

6.7%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-23%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,679,047

Up $168,859 (+6.7%) from 2023

Liabilities

Up

$67,470

Up $30,160 (+81%) from 2023

Net Assets

Up

$2,611,577

Up $138,699 (+5.6%) from 2023

Revenue

Down

$1,385,141

Down $421,295 (-23%) from 2023

Expenses

Down

$1,332,179

Down $118,322 (-8.2%) from 2023

Net Income

Down

$52,962

Down $302,973 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $540,877Liabilities 2010: $347,310Net Assets 2010: $193,5672010Assets 2011: $531,067Liabilities 2011: $277,869Net Assets 2011: $253,1982011Assets 2012: $723,341Liabilities 2012: $253,520Net Assets 2012: $469,8212012Assets 2013: $862,767Liabilities 2013: $219,088Net Assets 2013: $643,6792013Assets 2014: $982,809Liabilities 2014: $201,325Net Assets 2014: $781,4842014Assets 2015: $1,054,642Liabilities 2015: $187,503Net Assets 2015: $867,1392015Assets 2016: $1,066,804Liabilities 2016: $169,135Net Assets 2016: $897,6692016Assets 2017: $1,077,272Liabilities 2017: $151,041Net Assets 2017: $926,2312017Assets 2018: $1,085,108Liabilities 2018: $144,062Net Assets 2018: $941,0462018Assets 2019: $1,211,365Liabilities 2019: $106,124Net Assets 2019: $1,105,2412019Assets 2020: $1,347,636Liabilities 2020: $87,109Net Assets 2020: $1,260,5272020Assets 2021: $1,705,934Liabilities 2021: $41,855Net Assets 2021: $1,664,0792021Assets 2022: $1,998,696Liabilities 2022: $36,335Net Assets 2022: $1,962,3612022Assets 2023: $2,510,188Liabilities 2023: $37,310Net Assets 2023: $2,472,8782023Assets 2024: $2,679,047Liabilities 2024: $67,470Net Assets 2024: $2,611,5772024

Highlighted filing

2024

Assets$2,679,047
Liabilities$67,470
Net Assets$2,611,577

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $619,1192010Expenses 2011: $588,2112011Revenue 2012: $821,282Expenses 2012: $625,511Net Income 2012: $195,7712012Revenue 2013: $854,273Expenses 2013: $789,510Net Income 2013: $64,7632013Revenue 2014: $965,011Expenses 2014: $938,048Net Income 2014: $26,9632014Revenue 2015: $915,509Expenses 2015: $961,579Net Income 2015: -$46,0702015Revenue 2016: $882,076Expenses 2016: $968,591Net Income 2016: -$86,5152016Revenue 2017: $1,111,641Expenses 2017: $1,233,601Net Income 2017: -$121,9602017Revenue 2018: $993,600Expenses 2018: $1,063,835Net Income 2018: -$70,2352018Revenue 2019: $997,881Expenses 2019: $1,000,375Net Income 2019: -$2,4942019Revenue 2020: $818,545Expenses 2020: $714,898Net Income 2020: $103,6472020Revenue 2021: $1,146,479Expenses 2021: $695,121Net Income 2021: $451,3582021Revenue 2022: $1,570,403Expenses 2022: $1,240,140Net Income 2022: $330,2632022Revenue 2023: $1,806,436Expenses 2023: $1,450,501Net Income 2023: $355,9352023Revenue 2024: $1,385,141Expenses 2024: $1,332,179Net Income 2024: $52,9622024

Highlighted filing

2024

Revenue$1,385,141
Expenses$1,332,179
Net Income$52,962

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.68$0.07$2.61$1.39$1.33$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.51$0.04$2.47$1.81$1.45$0.36
2022Detailed filing. Detailed filing data is available for this year.$2.00$0.04$1.96$1.57$1.24$0.33
2021Detailed filing. Detailed filing data is available for this year.$1.71$0.04$1.66$1.15$0.70$0.45
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.09$1.26$0.82$0.71$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.21$0.11$1.11$1.00$1.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.14$0.94$0.99$1.06$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.15$0.93$1.11$1.23$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.17$0.90$0.88$0.97$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.19$0.87$0.92$0.96$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.20$0.78$0.97$0.94$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.22$0.64$0.85$0.79$0.06
2012Summary only. Only limited summary data is available for this year.$0.72$0.25$0.47$0.82$0.63$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.28$0.25$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.35$0.19$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$3,992,751
Mission and Program Overview

Mission

To provide year-round sports training and competition in a variety of olympic-type sports for children and adults with intellectual disabilities by giving them continuing opportunities to develop physical fitness, demonstrate courage, experience joy, and participate in a sharing of gifts, talents, and friendship with their families, other special olympics athletes, and the community.

To provide year-round sports training and competition in a variety of olympic-type sports for children and adults with intellectual disabilities by giving them continuing opportunities to develop physical fitness, demonstrate courage, experience joy, and participate in a sharing of gifts, skills, and friendship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$951,716$1,321,069▲ $369,353
Cash and Non-Interest-Bearing Accounts$852,561$582,669▼ $269,892
Investments in Publicly Traded Securities$343,855$371,393▲ $27,538
Land, Buildings, and Equipment, Net$198,898$233,501▲ $34,603
Accounts Receivable$48,425$46,053▼ $2,372
Prepaid Expenses and Deferred Charges$975$9,628▲ $8,653
Inventories for Sale or Use$7,270$5,515▼ $1,755
Pledges and Grants Receivable-$0-
Total Assets$2,510,188$2,679,047▲ $168,859
Other Assets Total$106,488$109,219▲ $2,731
Liabilities
Accounts Payable and Accrued Expenses$36,463$61,766▲ $25,303
Deferred Revenue-$5,068-
Other Liabilities$847$636▼ $211
Total Liabilities$37,310$67,470▲ $30,160
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,643,033$1,839,309▲ $196,276
Net Assets With Donor Restrictions$829,845$772,268▼ $57,577
Total Net Assets Fund Balance$2,472,878$2,611,577▲ $138,699
Total Liabilities and Net Assets / Fund Balance$2,510,188$2,679,047▲ $168,859

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$126,929$341,763$468,692
Equipment$32,284$140,403$172,687
Land$74,288-$74,288

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$355,049-▲ $52,705-$407,754
2023$307,044-▲ $48,005-$355,049
2022$347,771$10,000▼ $50,727-$307,044
2021$323,679$5,000▲ $19,092-$347,771
2020$272,598$16,835▲ $34,246-$323,679
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy HansonPresident/CEOFT$158,708$3,335$162,043

Board Members and Trustees

NameTitle
Kaia WatkinsChairman
Alex SumnerVice Chair
Dale LennonDirector
Jen RegimbalDirector
Jenni HummelDirector
John SchumacherDirector
Lea KugelDirector
Mckenzy OlsonDirector
Peter WelteDirector
Sadie RipleyDirector
Travis NelsonDirector
Jon GodfreadSecretary
Jon RentzTreasurer/vice Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,212,533
Program Service Revenue
$0
Investment Income
$39,619
Other Revenue
$132,989
All Other Contributions
$872,621
Change in Net Assets
$52,962

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 Amount
Other Non Cash Contri Table233$74,497
Total Noncash Contributions233$74,497

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,385,141
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$390,668
Total Revenue per Audited Statements
$1,775,809
Total Revenue per Form 990
$1,385,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$727,623
Salaries, Compensation, and Employee Benefits$604,556
Total Fundraising Expense$137,166
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$214,268$60,213$100,729$375,210
Current Officers, Directors, Trustees, and Key Employees$121,533$24,307$16,203$162,043
Travel$137,016-$4,718$141,734
Fees for Services Accounting$2,232$52,592-$54,824
Payroll Taxes$26,785$6,752$9,369$42,906
Occupancy$19,367$6,710-$26,077
Other Employee Benefits$13,159$3,331$4,664$21,154
Insurance$1,883$17,698-$19,581
Depreciation Depletion$5,168$13,168-$18,336
Office Expenses$12,062$3,169$12$15,243
Other Expenses$8,115$1,045$211$9,160
All Other Expenses$3,075$3,046$200$6,321
Pension Plan Contributions$1,651$532$1,060$3,243
Interest$48--$48
Total Functional Expenses$974,319$220,694$137,166$1,332,179

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,637,110
Expenses per Audited Statements$1,332,179
Total Expenses per Form 990$1,332,179
Expenses Not Reported on Form 990$304,931
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,522,868
Gaming Direct Expenses$2,420,403
Fundraising Gross Income$102,384
Fundraising Direct Expenses$87,836
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Giving Hearts Day$55,876-$910-
Dancing for Special Stars-gr. Forks$191,079$33,045$16,940$16,105
Total Events$442,296$102,384$87,836$14,548
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Special Assessments Payable$636
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 ceo and coo review the 990 before it is filed. The finance committee and board will review it after is it filed.

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

Conflicts of interest are required to be disclosed to the board.

Form 990, Part VI, Section B, Line 15

The board of directors determines the salary of the ceo who in turn determines the salary of coo.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Special Olympics North Dakota Inc
EIN
45-0355704
Phone
7017460331
Address
2616 S 26TH ST, GRAND FORKS, ND 58201

Signing Officer

Name
Nancy Hanson
Title
President/CEO
Phone
7017460331
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Hanson
Formed
1972
Legal Domicile
Nd
Voting Board Members
13
Independent Board Members
13
Employees
15
Volunteers
3,155

Preparer

Firm
Brady Martz & Associates Pc
Address
PO BOX 14296, GRAND FORKS, ND 58208-4296
Preparer
Ashley Engel
Phone
7017754685
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Cost of goods sold 31,565.

Financial Statement Notes

PART V, LINE 4:

For use in program activities.

PART X, LINE 2:

The organization is organized as a north dakota nonprofit corporation. The organization has been recognized by the internal revenue service (irs) as exempt from federal income taxes under section 501(a) of the internal revenue code as an organization described in section 501(c)(3), qualifies for charitable contribution deduction under sections 170(b)(1)(a)(vi) and (viii), and has been determined not to be a private foundation under sections 509(a)(1) and (3), respectively. The organization is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. Management has determined that the organization is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs. Management believes that the organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalities are incurred.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold reported on page 9 statement of revenue 31,565. Gaming expenses 217,095. Fundraising expenses 87,836.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Gaming expenses 217,095. Fundraising expenses 87,836.

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IRS990/ActivityOrMissionDesc0TO PROVIDE YEAR-ROUND SPORTS TRAINING AND COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES BY GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY, AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS, AND FRIENDSHIP.
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IRS990/Desc0SOND IS A 501(C)(3) ORGANIZATION INCORPORATED IN THE STATE OF NORTH DAKOTA TO ENABLE CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES TO BECOME A MORE ACCEPTED AND INTEGRAL PART OF THE COMMUNITIES IN WHICH THEY RESIDE. THE PROGRAMS OFFERED BY SOND CREATE AN ENVIRONMENT IN WHICH PERSONS WITH INTELLECTUAL DISABILITIES WILL BE PREPARED TO PARTICIPATE IN THE COMMUNITY AT LARGE THROUGH ACTIVITIES THAT WILL (1) BETTER ENABLE THEM TO BE INDEPENDENT, PRODUCTIVE MEMBERS OF SOCIETY; (2) ASSIST THEM IN IMPROVING THEIR OVERALL HEALTH AND SAFETY THROUGH HEALTHY ATHLETE INITIATIVES AND VOLUNTEER TRAINING/EDUCATION; (3) ELIMINATE BARRIERS TO SUPPORT AND OTHER ASSISTANCE THROUGH COMMUNITY EDUCATION; (4) ENHANCE INDIVIDUAL, FAMILY AND CITIZEN PARTICIPATION AND INVOLVEMENT; AND (5) INCREASE ECONOMIC OPPORTUNITIES TO MORE PEOPLE WITH INTELLECTUAL DISABILITIES. ADDITIONALLY SOND DOES NOT, NOR CANNOT, ASSESS ANY FEES TO THE PARTICIPANTS OR THEIR FAMILIES FOR THE PROGRAMS PROVIDED; THEREFORE, FINANCIAL SUPPORT FROM FOUNDATIONS, BUSINESSES AND INDIVIDUALS IS CRITICAL TO SUSTAINING PROGRAMS FOR THE PEOPLE IN ND. EDUCATION AND YOUTH LEADERSHIP IS WHAT SUPPORTS THE YEAR ROUND MISSION OF SPECIAL OLYMPICS AND IS A LARGE PART OF THE MORE THAN 3,000 VOLUNTEERS INVOLVED WITH THE PROGRAM IN A TRADITIONAL YEAR. RESOURCES PUT INTO ACTIVITIES ALLOWED DURING THE YEAR WERE A CRITICAL STRATEGY FOR CREATING ENLIGHTENED AND ACTIVATED YOUTH WHO CAN LEAD TODAY AND IN THE FUTURE WHO CAN HELP BUILD STRONGER CIVIL SOCIETIES. TARGETED TRAINING INSURED THAT VOLUNTEERS WERE PROVIDED THE RESOURCES AND DIRECTION TO PARTICIPATING IN PROVIDING OPPORTUNITIES FOR, AND CHANGING ATTITUDES TOWARDS PEOPLE WITH INTELLECTUAL DISABILITIES.
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IRS990/Form990PartVIISectionAGrp/PersonNm8MCKENZY OLSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0TO PROVIDE YEAR-ROUND SPORTS TRAINING AND COMPETITION IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES BY GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY, AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS, AND FRIENDSHIP.
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06752
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMPETITION AND TRAINING IS THE VEHICLE WIDELY USED TO PROVIDE PEOPLE WITH INTELLECTUAL DISABILITIES OPPORTUNITIES FOR FITNESS, INCLUSION, ACCEPTANCE AND LEADERSHIP. APPROXIMATELY, 1,907 PEOPLE IN NORTH DAKOTA PARTICIPATED IN EITHER A SANCTIONED TRAINING OR COMPETITION EVENT SPONSORED BY SOND AND SUPPORTED BY 267 VOLUNTEER COACHES. THE POWER OF SPORT SHIFTS FOCUS TO WHAT OUR PARTICIPANTS CAN DO, NOT WHAT THEY CAN'T. ATTENTION TO DISABILITIES FADES AWAY. INSTEAD, WE SEE OUR ATHLETES' TALENTS AND ABILITIES. OUR SPORTS AND COMPETITION EVENTS TRADITIONALLY BRING TOGETHER A LARGE AND INCLUSIVE COMMUNITY OF ATHLETES, SUPPORTERS AND FAMILIES, COACHES, VOLUNTEERS AND MANY OTHERS. AT EACH OF THESE EVENTS, THE EXPERIENCES DEMONSTRATE PURITY OF SPORTS AND REAL ATHLETIC PURSUITS ALL BASED UPON TRUE OLYMPIC IDEALS. SOND PROVIDES YEAR-ROUND TRAINING AND COMPETITION IN 11 OFFICIAL SPORTS. UNIFIED COMPETITIONS ARE OFFERED IN THE SPORTS OF BOCCE, SOCCER, VOLLEYBALL AND FLAG FOOTBALL. UNIFIED SPORTS COMBINE PEOPLE WITH AND WITHOUT INTELLECTUAL DISABILITIES ON THE SAME TEAM. SPECIAL OLYMPICS NORTH DAKOTA HAS 26 UNIFIED SCHOOLS ACROSS THE STATE ENGAGING IN UNIFIED CHAMPION SCHOOL STRATEGIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0404643
IRS990/ProgSrvcAccomActy3Grp/Desc0SOND OFFERS HEALTHY ATHLETE INITIATIVES DEDICATED TO PROVIDING HEALTH SERVICES AND EDUCATION TO SPECIAL OLYMPICS ATHLETES, AND CHANGING THE WAY HEALTH SYSTEMS INTERACT WITH PEOPLE WITH INTELLECTUAL DISABILITIES. THROUGH FREE HEALTH SCREENINGS, TRAINING FOR HEALTHCARE PROFESSIONALS, AND EVALUATION OF THE HEALTH STATUS OF PEOPLE WITH INTELLECTUAL DISABILITIES, HEALTHY ATHLETES HAS BECOME A POWERFUL PUBLIC HEALTH ORGANIZATION. SINCE 2003, 1,930 ATHLETES HAVE BEEN SCREENED IN OPENING EYES, SPECIAL SMILES, STRONG MINDS, AND FUN FITNESS AND HEALTH PROMOTION.
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