Civic Intelligence

Special Olympics Northern California

EIN 68-0363121 • 501(c)3 • Pleasant Hill, CA

View Organization Page

Profile

Special olympics provides athletic opportunities to children and adults with intellectual disabilities to instill the confidence needed to succeed in life.

3480 Buskirk Avenue 340Pleasant Hill, CA 94523

www.sonc.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.17x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.36x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

4th percentile

-85%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

81st percentile

$335,843

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

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

Asset Growth

4th percentile

-29%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

10th percentile

-25%

Faster revenue growth than 10% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$17,289,048

Down $7,155,204 (-29%) from 2023

Liabilities

Down

$3,024,897

Down $143,108 (-4.5%) from 2023

Net Assets

Down

$14,264,151

Down $7,012,096 (-33%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin4th percentile

Revenue

Down

$8,486,095

Down $2,880,202 (-25%) from 2023

Expenses

Up

$15,685,090

Up $1,239,461 (+8.6%) from 2023

Net Income

Down

-$7,198,995

Down $4,119,663 (-134%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$30M$20M$10M$0Assets 2010: $2,035,404Liabilities 2010: $430,117Net Assets 2010: $1,605,2872010Assets 2011: $2,286,831Liabilities 2011: $411,917Net Assets 2011: $1,874,9142011Assets 2012: $2,434,996Liabilities 2012: $387,107Net Assets 2012: $2,047,8892012Assets 2013: $2,485,465Liabilities 2013: $470,421Net Assets 2013: $2,015,0442013Assets 2014: $2,213,576Liabilities 2014: $408,480Net Assets 2014: $1,805,0962014Assets 2015: $2,033,672Liabilities 2015: $504,664Net Assets 2015: $1,529,0082015Assets 2016: $3,064,054Liabilities 2016: $290,458Net Assets 2016: $2,773,5962016Assets 2017: $3,800,707Liabilities 2017: $328,060Net Assets 2017: $3,472,6472017Assets 2018: $4,371,385Liabilities 2018: $309,464Net Assets 2018: $4,061,9212018Assets 2019: $5,396,907Liabilities 2019: $340,570Net Assets 2019: $5,056,3372019Assets 2020: $6,164,597Liabilities 2020: $1,217,677Net Assets 2020: $4,946,9202020Assets 2021: $10,672,015Liabilities 2021: $1,280,606Net Assets 2021: $9,391,4092021Assets 2022: $27,606,694Liabilities 2022: $3,276,273Net Assets 2022: $24,330,4212022Assets 2023: $24,444,252Liabilities 2023: $3,168,005Net Assets 2023: $21,276,2472023Assets 2024: $17,289,048Liabilities 2024: $3,024,897Net Assets 2024: $14,264,1512024

Highlighted filing

2024

Assets$17,289,048
Liabilities$3,024,897
Net Assets$14,264,151
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $5,630,4152010Expenses 2011: $6,862,3112011Revenue 2012: $7,090,262Expenses 2012: $6,917,287Net Income 2012: $172,9752012Revenue 2013: $7,272,789Expenses 2013: $7,305,634Net Income 2013: -$32,8452013Revenue 2014: $7,137,520Expenses 2014: $7,347,468Net Income 2014: -$209,9482014Revenue 2015: $6,838,749Expenses 2015: $7,114,837Net Income 2015: -$276,0882015Revenue 2016: $8,675,103Expenses 2016: $7,430,515Net Income 2016: $1,244,5882016Revenue 2017: $8,722,026Expenses 2017: $8,022,975Net Income 2017: $699,0512017Revenue 2018: $9,275,615Expenses 2018: $8,686,341Net Income 2018: $589,2742018Revenue 2019: $10,445,844Expenses 2019: $9,451,428Net Income 2019: $994,4162019Revenue 2020: $8,066,036Expenses 2020: $8,175,453Net Income 2020: -$109,4172020Revenue 2021: $12,718,855Expenses 2021: $8,254,611Net Income 2021: $4,464,2442021Revenue 2022: $26,413,746Expenses 2022: $11,472,039Net Income 2022: $14,941,7072022Revenue 2023: $11,366,297Expenses 2023: $14,445,629Net Income 2023: -$3,079,3322023Revenue 2024: $8,486,095Expenses 2024: $15,685,090Net Income 2024: -$7,198,9952024

Highlighted filing

2024

Revenue$8,486,095
Expenses$15,685,090
Net Income-$7,198,995
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$17,289,048
Liabilities
$3,024,897
Net assets
$14,264,151
Revenue
$8,486,095
Expenses
$15,685,090
Net income
-$7,198,995
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.3$3.02$14.3$8.49$15.7$7.20
2023Detailed filing. Detailed filing data is available for this year.$24.4$3.17$21.3$11.4$14.4$3.08
2022Detailed filing. Detailed filing data is available for this year.$27.6$3.28$24.3$26.4$11.5$14.9
2021Detailed filing. Detailed filing data is available for this year.$10.7$1.28$9.39$12.7$8.25$4.46
2020Detailed filing. Detailed filing data is available for this year.$6.16$1.22$4.95$8.07$8.18$0.11
2019Detailed filing. Detailed filing data is available for this year.$5.40$0.34$5.06$10.4$9.45$0.99
2018Detailed filing. Detailed filing data is available for this year.$4.37$0.31$4.06$9.28$8.69$0.59
2017Detailed filing. Detailed filing data is available for this year.$3.80$0.33$3.47$8.72$8.02$0.70
2016Detailed filing. Detailed filing data is available for this year.$3.06$0.29$2.77$8.68$7.43$1.24
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.50$1.53$6.84$7.11$0.28
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.41$1.81$7.14$7.35$0.21
2013Detailed filing. Detailed filing data is available for this year.$2.49$0.47$2.02$7.27$7.31$0.03
2012Summary only. Only limited summary data is available for this year.$2.43$0.39$2.05$7.09$6.92$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.41$1.87$6.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.43$1.61$5.63
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
$16,566,991
Mission and Program Overview

Mission

Special olympics provides athletic opportunities to children and adults with intellectual disabilities which instill the confidence needed to succeed in life.

Year-round sports training and competition for children and adults with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,297,485$8,959,025▼ $4,338,460
Savings and Temporary Cash Investments$7,165,295$4,233,531▼ $2,931,764
Accounts Receivable$698,455$699,227▲ $772
Land, Buildings, and Equipment, Net$138,221$624,794▲ $486,573
Pledges and Grants Receivable$469,202$231,469▼ $237,733
Prepaid Expenses and Deferred Charges$248,584$230,034▼ $18,550
Inventories for Sale or Use$15,000$15,000→ $0
Total Assets$24,444,252$17,289,048▼ $7,155,204
Other Assets Total$2,412,010$2,295,968▼ $116,042
Liabilities
Other Liabilities$2,507,645$2,391,315▼ $116,330
Accounts Payable and Accrued Expenses$660,360$633,582▼ $26,778
Total Liabilities$3,168,005$3,024,897▼ $143,108
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,025,071$7,501,086▼ $1,523,985
Net Assets With Donor Restrictions$12,251,176$6,763,065▼ $5,488,111
Total Net Assets Fund Balance$21,276,247$14,264,151▼ $7,012,096
Total Liabilities and Net Assets / Fund Balance$24,444,252$17,289,048▼ $7,155,204

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$295,663$169,844$465,507
Leasehold Improvements$292,702$57,222$349,924
Equipment$36,429$289,900$326,329
Other Assets Org$2,177,184--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David SoloCEO/presidentFT$262,600$73,243$335,843
Michael a MayoCFOFT$191,937$54,365$246,302
Catherine DomanskiCDOFT$194,836$45,271$240,107
Ilisa KesslerCOOFT$177,988$44,341$222,329
Matt CohenCPOFT$162,650$23,002$185,652
Paula GoginDirector of Individual GivingFT$124,123$25,870$149,993
Heather JonesVP, Schools ProgramsFT$128,500$14,527$143,027
Kevin AndrewsSr Director, ItFT$120,879$17,169$138,048
Jess DaughertyHead of MarketingFT$117,195$13,794$130,989
Katie OstromVP, Development & LetrFT$124,800$5,397$130,197

Board Members and Trustees

NameTitle
Chuck KochChair
Mike TeskeVice Chair
Aaron JohnsonDirector
Adam DolinkoDirector
Adrienne VoltaggioDirector
Anjuli NandaDirector
Brent BoundsDirector
Dan WinterDirector
Dave WelshDirector
Drew FraserDirector
Eric WilfredDirector
Haley FordDirector
Jenny LintonDirector
Jt MarcinkowskiDirector
Justin SteinbergDirector
Kim HingDirector
Kimberly LyntikainenDirector
Kyla GroganDirector
Larry GarlickDirector
Lauren RuizDirector
Mike RichDirector
Nichole WalkerDirector
Nuzha BukhariDirector
Patrick CroninDirector
Paul AdlerDirector
Paul VelaskiDirector
Prak BebartaDirector
Richard RahmDirector
Tim CurryDirector
Tom AlbaneseDirector
Matt MargolinDirector (thru 01/24)
Michele WymerSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Canyon Snow Consulting LLCGovernment Relations Services16185 LOS GATOS BLVD 205, Los Gatos, CA 95032$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$8,903,514
Program Service Revenue
$10,109
Investment Income
$515,189
Other Revenue
$-942,717
All Other Contributions
$5,852,882
Change in Net Assets
$-7,198,995

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded-$210,804Fair Market Value (FMV)
Other Non Cash Contri Table1$68,550Fair Market Value (FMV)
Food Inventory8$67,325Fair Market Value (FMV)
Other Non Cash Contri Table2$21,350Fair Market Value (FMV)
Other Non Cash Contri Table2$370Fair Market Value (FMV)
Total Noncash Contributions13$368,399-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,486,095
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,233,258
Total Revenue per Audited Statements
$24,719,353
Total Revenue per Form 990
$8,486,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,321,819
Other Expenses$7,259,437
Total Fundraising Expense$3,561,576
Grants and Similar Amounts Paid$1,103,834
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,513,492$218,685$1,281,848$5,014,025
Fees for Services Other$483,968$27,768$816,364$1,328,100
Current Officers, Directors, Trustees, and Key Employees$565,456$236,953$427,824$1,230,233
Grants to Domestic Orgs$1,103,834--$1,103,834
Payments to Affiliates$764,597--$764,597
Occupancy$374,751$25,868$129,340$529,959
Payroll Taxes$330,679$39,666$125,279$495,624
Other Employee Benefits$308,113$32,525$111,221$451,859
Office Expenses$301,363$19,704$106,739$427,806
Conferences and Meetings$168,572$32,383$90,842$291,797
Information Technology$148,464$10,306$54,264$213,034
Depreciation Depletion$99,533$39,813$59,720$199,066
Fees for Services Accounting$99,064$39,626$59,439$198,129
Insurance$109,205$18,067$55,453$182,725
Fees for Services Lobbying$90,000-$90,000$180,000
Travel$88,128$8,135$35,081$131,344
Pension Plan Contributions$95,456$9,947$24,675$130,078
Other Expenses$53,476$3,633$21,686$78,795
Advertising$46,482-$15,494$61,976
All Other Expenses$31,714$1,679$22,108$55,501
Interest$790$2,369$789$3,948
Fees for Services Legal$649$1,947$649$3,245
Total Functional Expenses$11,348,503$775,011$3,561,576$15,685,090

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$31,731,449
Expenses Not Reported on Form 990$16,046,359
Expenses per Audited Statements$15,685,090
Total Expenses per Form 990$15,685,090
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Special Olympics Nevada IncLas Vegas, NV501(c)(3)Support Start of Separate New Special Olympics Program in Nv$792,484
Contra Costa Cnty Office of EdPleasant Hill, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$65,000
San Francisco UsdSan Francisco, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$60,000
Dublin Unified School DistrDublin, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$35,000
Mission Valley SelpaFremont, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$30,000
Santa Rosa City SchoolsSanta Rosa, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$10,900
Monterey Peninsula UsdMonterey, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$10,000
Fairfield-suisun UsdFairfield, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$9,250
West Contra Costa Cnty UsdRichmond, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$8,000
Santa Clara UsdSanta Clara, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$7,875
Palo Alto Unified School DistrPalo Alto, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$7,000
Pittsburg Unified School DistrPittsburg, CAPublic SchoolSupport School Day Based Programs in Local School District(s) or Selpa(s)$6,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$2,436,134
Gaming Gross Income$1,484,436
Fundraising Direct Expenses$452,162
Fundraising Gross Income$452,162
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
High Tech Challenge Golf$613,030$156,511$16,468$140,043
Letr Torch Run$411,933$36,366$23,432$12,934
Total Events$2,129,958$452,162$452,162$0
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$2,249,805
Eidl Loan$141,510
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

“Form 990 is prepared by an outside tax professional with assistance from the organization. The form is then reviewed by the cfo and members from the audit committee. After review and modifications where necessary, the final version of the tax return is provided to the board of directors. The ceo signs, then the cfo files, all required tax filings.”

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

“All board members, directors and officers of sonc shall comply with any board policies regarding conflicts of interest. If a board member has a conflict of interest, s/he should bring it to the attention of the board immediately. In addition, the procedure requires that the official minutes of the board reflect that the conflict was disclosed and that the interested person did not participate in the voting or discussion related to the disclosed matter.”

Form 990, Part VI, Section B, Line 15

“Directors are not compensated. Directors are not reimbursed for any of their out-of-pocket expenses incurred in fulfilling their role. Highly compensated staff - general salary ranges for positions are reviewed against various published salary surveys, some of which are specific to the non-profit industry and others which are specific to the geographical region. An annual increase pool is calculated as a percentage of current base compensation, and is included in the annual budget. Total salary and benefits budgets for the organization are approved by the board as part of our annual operating budget. All employees are compensated based upon their annual performance evaluations. They are evaluated against operational goals and objectives that are developed along with our annual operating plan and budgets at the beginning of each year.”

Form 990, Part VI, Section C, Line 19

“The organization does not make its governing documents or its conflict of interest policy available to the public. However, the annual summary revenue & expense report, balance sheet, and associated revenue and expense pie charts are posted on the organization's website. Our most recent audit and form 990 are available for download from our website.”

Filing and Contact Details

Filer

Filer Name
Special Olympics Northern California
EIN
68-0363121
Phone
9259448801
Address
3480 BUSKIRK AVENUE 340, PLEASANT HILL, CA 94523

Signing Officer

Name
David L Solo
Title
President/CEO
Phone
9259448801
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David L Solo
Formed
1995
Legal Domicile
CA
Voting Board Members
27
Independent Board Members
27
Employees
79
Volunteers
23,487

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Matthew Petroski
Phone
9257902600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income taxes under internal revenue code ("irc") section 501(c)(3) and from state franchise and/or income taxes under the california revenue and taxation code section 23701(d). The organization has evaluated its current tax positions and has concluded that, as of december 31, 2024 and 2023, the organization does not have any significant uncertain tax positions for which a reserve would be necessary. The organization files u.s. Federal, and california state tax returns. For u.s. Federal tax returns, the organization is no longer subject to tax examination for years prior to 2021. For california state tax returns, the organization is generally no longer subject to tax examinations for years prior to 2020.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Gaming expenses 1,384,484.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Gaming expenses 1,384,484.”

PART XI, LINE 2B AND PART XII LINE 2A:

“Total in-kind donations of $14,451,071 consist of: $13,160,338 certified coaches' time $600,973 of advertising services $175,584 training/competition facilities and lodging $52,680 medical and officiating services $461,496 of other services”

Raw XML AppendixShowing 400 of 1,126 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/Desc0SPECIAL OLYMPICS NORTHERN CALIFORNIA AND NEVADA IS A FREE YEAR-ROUND SPORTS TRAINING AND COMPETITION PROGRAM FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES. THERE ARE OVER 39,400 ATHLETES WHO TRAIN & COMPETE IN 388 COMPETITIONS THROUGHOUT THE REGIONS IN 13 SPORTS. SPECIAL OLYMPICS REQUIRES THE EXTRAORDINARY SUPPORT AND TIME OF VOLUNTEERS. OUR 9,465 CERTIFIED COACHES VOLUNTEERED OVER 250,000 HOURS AND ANOTHER 14,000 PEOPLE VOLUNTEERED AT COMPETITIONS AND FUNDRAISERS. FINANCIAL SUPPORT COMES ALMOST EXCLUSIVELY FROM INDIVIDUALS, ORGANIZATIONS, CORPORATIONS AND FOUNDATIONS.
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