Civic Intelligence

Special Olympics Southern California Inc.

990 • Fiscal year 2020 • EIN 95-4538450

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 25, 2021

1600 Forbes Way No 200Long Beach, CA 90810

(562) 502-1100

Siviq Scores

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

Liabilities / Assets

38th percentile

0.12x

Higher debt load relative to assets than 38% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

38th percentile

0.19x

Higher debt load relative to revenue than 38% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

25th percentile

-4.4%

Higher net margin than 25% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

62nd percentile

$212,286

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

49th percentile

6.4%

Faster asset growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

9th percentile

-41%

Faster revenue growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$13,248,370

Up $796,677 (+6.4%) from 2019

Net Assets

Down

$11,682,030

Down $140,516 (-1.2%) from 2019

Liabilities

Up

$1,566,340

Up $937,193 (+149%) from 2019

Revenue

Down

$8,115,593

Down $5,556,465 (-41%) from 2019

Expenses

Down

$8,468,941

Down $1,805,617 (-18%) from 2019

Net Income

Down

-$353,348

Down $3,750,848 (-110%) from 2019

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $4,401,181Liabilities 2010: $778,686Net Assets 2010: $3,622,4952010Assets 2011: $5,070,956Liabilities 2011: $769,361Net Assets 2011: $4,301,5952011Assets 2012: $5,646,092Liabilities 2012: $699,002Net Assets 2012: $4,947,0902012Assets 2013: $6,569,576Liabilities 2013: $754,555Net Assets 2013: $5,815,0212013Assets 2014: $6,775,076Liabilities 2014: $631,053Net Assets 2014: $6,144,0232014Assets 2015: $7,589,782Liabilities 2015: $643,844Net Assets 2015: $6,945,9382015Assets 2016: $8,759,078Liabilities 2016: $1,265,944Net Assets 2016: $7,493,1342016Assets 2017: $9,015,408Liabilities 2017: $1,152,591Net Assets 2017: $7,862,8172017Assets 2018: $8,908,849Liabilities 2018: $1,060,167Net Assets 2018: $7,848,6822018Assets 2019: $12,451,693Liabilities 2019: $629,147Net Assets 2019: $11,822,5462019Assets 2020: $13,248,370Liabilities 2020: $1,566,340Net Assets 2020: $11,682,0302020Assets 2021: $22,014,782Liabilities 2021: $1,432,992Net Assets 2021: $20,581,7902021Assets 2022: $37,505,831Liabilities 2022: $2,264,570Net Assets 2022: $35,241,2612022Assets 2023: $36,904,404Liabilities 2023: $2,409,289Net Assets 2023: $34,495,1152023Assets 2024: $34,423,836Liabilities 2024: $1,882,673Net Assets 2024: $32,541,1632024

Highlighted filing

2020

Assets$13,248,370
Liabilities$1,566,340
Net Assets$11,682,030

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2010: $7,981,032Expenses 2010: $6,946,017Net Income 2010: $1,035,0152010Expenses 2011: $7,692,9972011Expenses 2012: $7,293,6792012Revenue 2013: $9,523,753Expenses 2013: $8,711,964Net Income 2013: $811,7892013Revenue 2014: $9,199,993Expenses 2014: $9,025,347Net Income 2014: $174,6462014Revenue 2015: $11,131,416Expenses 2015: $10,025,179Net Income 2015: $1,106,2372015Revenue 2016: $10,875,089Expenses 2016: $10,584,450Net Income 2016: $290,6392016Revenue 2017: $10,853,399Expenses 2017: $11,029,255Net Income 2017: -$175,8562017Revenue 2018: $11,064,685Expenses 2018: $10,859,463Net Income 2018: $205,2222018Revenue 2019: $13,672,058Expenses 2019: $10,274,558Net Income 2019: $3,397,5002019Revenue 2020: $8,115,593Expenses 2020: $8,468,941Net Income 2020: -$353,3482020Revenue 2021: $14,976,482Expenses 2021: $6,753,161Net Income 2021: $8,223,3212021Revenue 2022: $26,174,927Expenses 2022: $9,472,035Net Income 2022: $16,702,8922022Revenue 2023: $10,380,175Expenses 2023: $12,748,085Net Income 2023: -$2,367,9102023Revenue 2024: $9,813,840Expenses 2024: $12,993,594Net Income 2024: -$3,179,7542024

Highlighted filing

2020

Revenue$8,115,593
Expenses$8,468,941
Net Income-$353,348
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 25, 2021
Return Version
2020v4.1
Gross Receipts
$11,767,105
Mission and Program Overview

Mission

The mission of special olympics southern california 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.

To enable individuals with intellectual disabilities to live better lives through sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,114,341$6,621,304▲ $1,506,963
Cash and Non-Interest-Bearing Accounts$1,329,171$3,472,728▲ $2,143,557
Savings and Temporary Cash Investments$3,990,195$2,371,744▼ $1,618,451
Pledges and Grants Receivable$1,698,303$498,736▼ $1,199,567
Prepaid Expenses and Deferred Charges$216,749$167,978▼ $48,771
Land, Buildings, and Equipment, Net$18,238$7,535▼ $10,703
Total Assets$12,451,693$13,248,370▲ $796,677
Other Assets Total$84,696$108,345▲ $23,649
Liabilities
Unsecured Notes Loans Payable$0$1,002,400▲ $1,002,400
Accounts Payable and Accrued Expenses$629,147$563,940▼ $65,207
Total Liabilities$629,147$1,566,340▲ $937,193
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,746,056$11,386,775▲ $2,640,719
Net Assets With Donor Restrictions$3,076,490$295,255▼ $2,781,235
Total Net Assets Fund Balance$11,822,546$11,682,030▼ $140,516
Total Liabilities and Net Assets / Fund Balance$12,451,693$13,248,370▲ $796,677

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,438$528,034$529,472
Other Land Buildings$6,097$171,258$177,355

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$94,566-▲ $4,664-$99,230
2019$83,087-▲ $11,479-$94,566
2018$84,835-▼ $1,748-$83,087
2017$175,142-▲ $9,693-$84,835
2016-$175,000▲ $142-$175,142
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William ShumardPresident Emeritus Began 9/28/2020FT$206,022$6,264$212,286
Jan L PalchikoffSr. VP, Sports & ProgramsFT$146,019$15,087$161,106
Kelly PondExecutive VP, COOFT$149,866$9,052$158,918
Wayne StickneyVP, DevelopmentFT$145,933$1,908$147,841
Laura SeckelVP, Human ResourcesFT$112,784$13,599$126,383
Janet RoseVP, CFOFT$111,014$3,302$114,316
Calvin LyonsPresident & CEO Began 9/28/2020FT$54,322$135$54,457

Board Members and Trustees

NameTitle
Kelly JohnsonChairman
Jeffrey KriegerPast Chairman
Adam ParrishBoard Member
Alan MartinBoard Member
Alex PosadaBoard Member
Amy BruttoBoard Member
Andy BarkerBoard Member
Andy TymkiwBoard Member
Anita GreenBoard Member
Ann Van DormolenBoard Member
April LopezBoard Member
Bill BryanBoard Member
Bill CaswellBoard Member
Blanca GonzalezBoard Member
Caren RobersonBoard Member
Dann AngeloffBoard Member
Dave BowmanBoard Member
David CarterBoard Member
David HalberstadterBoard Member
Debi AndersonBoard Member
Ed TarleBoard Member
Jane NethertonBoard Member
Jennifer PettitBoard Member
Jinx Hack-ringBoard Member
John PeetzBoard Member
Joseph GorinBoard Member
Justin WongBoard Member
Katherine RevoredoBoard Member
Kimberly UnlandBoard Member
Larry GreenBoard Member
Larry SeymourBoard Member
Leo ChuBoard Member
Lewis HandelsmanBoard Member
Marsha Hirano-nakanishiBoard Member
Martin HewettBoard Member
Megan JordanBoard Member
Meredith ShumardBoard Member
Micah OhlmanBoard Member
Michael RothBoard Member
Nancy SwansonBoard Member
Ramin ZolfagariBoard Member
Rick Van KirkBoard Member
Rob FriedmanBoard Member
Rolanda Maxim-gottBoard Member
Scott GregoryBoard Member
Stephen BoltonBoard Member
Steven BushongBoard Member
Thomas StevensBoard Member
Tim HarringtonBoard Member
Timothy HeinenBoard Member
Todd GoldsteinBoard Member
Vince HerronBoard Member
Rafer JohnsonFounder, Board Member
William VogtSecretary
Richard VillaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Creel Printing And Publishing Company IPrinting And Mailing ServicesPO BOX 932987, Cleveland, OH 44193$245,888
Mailing Systems INCPrinting And Mailing Services2431 MERCANTILE DRIVE STE A, Rancho Cordova, CA 95742$148,514
Superprint Lithographs INCPrinting And Mailing Services8332 SECURA WAY, Santa Fe Springs, CA 90670$144,734
Netready SystemsIt Services5015 EAGLE ROCK BLVD STE 208, Los Angeles, CA 90041$142,961
US International Media Los AngelesTv Marketing3415 S SEPULVEDA BLVD STE 800, Los Angeles, CA 90034$141,745
Revenue and Support

Revenue Composition

Contributions and Grants
$5,907,505
Program Service Revenue
$0
Investment Income
$174,289
Other Revenue
$2,033,799
All Other Contributions
$4,689,248
Change in Net Assets
$-353,348

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$26,804Fair Market Value (FMV)
Food Inventory4$24,677Fair Market Value (FMV)
Clothing and Household Goods-$13,433Fair Market Value (FMV)
Other Non Cash Contri Table2$2,000Fair Market Value (FMV)
Other Non Cash Contri Table3$1,607Fair Market Value (FMV)
Other Non Cash Contri Table1$668Fair Market Value (FMV)
Total Noncash Contributions13$69,189-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,115,593
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,151,647
Total Revenue per Audited Statements
$11,267,240
Total Revenue per Form 990
$8,115,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,801,750
Other Expenses$2,530,165
Total Fundraising Expense$1,088,620
Professional Fundraising Fees$75,150
Grants and Similar Amounts Paid$61,876

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,403,504$440,646$552,403$4,396,553
Current Officers, Directors, Trustees, and Key Employees$418,124$54,070$67,783$539,977
Office Expenses$359,971$31,632$103,231$494,834
Occupancy$345,609$44,748$56,097$446,454
Other Employee Benefits$341,766$42,750$53,592$438,108
Payroll Taxes$275,444$35,663$44,708$355,815
Fees for Services Management$161,692$56,922$41,591$260,205
Insurance$188,022$1,920$2,207$192,149
Payments to Affiliates$161,394--$161,394
All Other Expenses$80,473$2,144$45,062$127,679
Travel$110,343$770$6,306$117,419
Information Technology$72,183$9,346$11,860$93,389
Other Expenses$70,505$0$5,149$75,654
Fees for Services Professional Fundraising--$75,150$75,150
Pension Plan Contributions$55,619$6,957$8,721$71,297
Fees for Services Other$67,777$772$1,265$69,814
Grants to Domestic Orgs$61,876--$61,876
Fees for Services Accounting-$50,350-$50,350
Depreciation Depletion$10,339--$10,339
Total Functional Expenses$6,596,921$783,400$1,088,620$8,468,941

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,407,756
Expenses per Audited Statements$8,468,941
Total Expenses per Form 990$8,468,941
Expenses Not Reported on Form 990$2,938,815
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sweetwater Union High School DistrictChula Vista, CA501(c)(3)Unified Champion School Program$10,156
Saddleback Valley Unified School DistrictMission Viejo, CA501(c)(3)Unified Champion School Program$8,950
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$5,670,220
Gaming Direct Expenses$3,464,155
Fundraising Direct Expenses$176,393
Professional Fundraising Fees$75,150
Fundraising Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast With Champions$169,104-$502-
Sosc on Parade$153,054-$788-
Total Events$1,187,494-$176,393$-176,393
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
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 A, Line 2

William shumard, ceo, and meredith battin-shumard, board member, have a family relationship.

Form 990, Part VI, Section A, Line 8B

This question is not applicable since the organization does not have a separate committee with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

Form 990 is first reviewed by the vp and cfo. A copy is then provided to all board members for review and comment prior to filing.

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

Questionnaires with the list of vendors over $5,000 and disclosure forms are sent annually to all officers, directors and key employees by the cfo. They are to read it, make disclosures if necessary and sign it. The forms are reviewed by the cfo. The cfo's conflict of interest report is reviewed by the ceo. Conflicts will be reviewed by the executive committee. The cfo monitors the policy.

Form 990, Part VI, Section B, Line 15

The compensation committee for the board of directors reviews and approves compensation (salary and benefits) of the ceo, independently, without participation of the interested person, to ensure that it is just and reasonable. The review and approval occurs at the time of initial hiring, when their term is renewed or extended and when the compensation is modified. External compensation survey data is used to determine the compensation of the ceo independently, without the participation of interested persons. In february 2014, his contract was extended until december 31, 2016. On february 28, 2017, a new contract was signed extending his contract thorugh december 31, 2018. In 2018, the ceo's contract was extended for an additional three years and expired on 12/31/2020. Bill shumard was the ceo until the new one was hired. We hired a new ceo in september 2020 (calvin lyons). Bill shumard will serve as president emertius on a part time basis until the end of 2022. Form 990, part vi, section b, line 15b: when officers are originally hired the ceo uses comparability data to determine a reasonable compensation independently, without the participation of interested persons. Any salary increases are based on performance reviews.

Form 990, Part VI, Section C, Line 19

Audited financial statements are available on the organization's website: sosc.org. Conflict of interest policy and governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Special Olympics Southern
EIN
95-4538450
Phone
5625021100
Address
1600 FORBES WAY NO 200, LONG BEACH, CA 90810

Signing Officer

Name
Calvin Lyons
Title
CEO
Phone
5625021100
Signed
2021-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Calvin Lyons
Formed
1995
Legal Domicile
CA
Voting Board Members
55
Independent Board Members
55
Employees
85
Volunteers
749

Preparer

Firm
Green Hasson & Janks Llp
Address
700 SOUTH FLOWER STREET SUITE 3300, LOS ANGELES, CA 90017
Preparer
Lizbeth G Nevarez
Phone
3108731600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Refund of grants expenses 9,508.

Financial Statement Notes

PART V, LINE 4:

The earnings of sosc's endowment fund support the team wellness program.

PART X, LINE 2:

Special olympics southern california recognizes the impact of tax positions in the financial statements if that position is more likely than not to be sustained on audit, based on the technical merits of the position. During the year ended december 31, 2020, special olympics southern california performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements or which might have an effect on its tax-exempt status.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 10,599. Reclass of raffle expense 2,175,004.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 10,599. Reclass of raffle expense 2,175,004. Refund of grants expenses -9,508.

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IRS990/Desc0SPORTS AND HEALTH PROGRAMSSPECIAL OLYMPICS SOUTHERN CALIFORNIA PROVIDES SPORTS TRAINING AND COMPETITIONS IN 12 SPORTS, HEALTH AND WELLNESS PROGRAMS, AND LEADERSHIP TRAINING TO PEOPLE WITH INTELLECTUAL DISABILITIES. ATHLETES HAVE OPPORTUNITIES TO COMPETE LOCALLY THROUGHOUT THE YEAR AND COULD EVEN COMPETE NATIONALLY AND INTERNATIONALLY. IN 2020, THOUGH, WE HAD TO ADAPT HOW WE OPERATE DUE TO THE COVID-19 PANDEMIC. OUR NUMBER ONE PRIORITY IS THE HEALTH AND SAFETY OF THE ATHLETES. DURING THE PANDEMIC, WE STOPPED IN-PERSON ACTIVITY AND BUILT OUT VIRTUAL SPORTS, HEALTH, AND LEADERSHIP PROGRAMMING. THIS INCLUDES THE HEALTHY LIFESTYLE CHALLENGE (FITNESS, MINDFULNESS, AND NUTRITIONAL VIDEOS, LIVE VIRTUAL MEET-UPS, AND CLUBS), MOVE ACROSS CALIFORNIA (A 6-WEEK VIRTUAL EVENT WHERE TEAMS OF ATHLETES AND SUPPORTERS STRIVED TO COMPLETE AN EPIC 1,000-MILE JOURNEY), E-SPORTS, VIRTUAL SPORTS LEAGUES, ATHLETE AND VOLUNTEER MEET-UPS OVER ZOOM, AND MORE. THIS PROGRAMMING EDUCATED INDIVIDUALS WITH AND WITHOUT INTELLECTUAL DISABILITIES ON THE IMPORTANCE OF BEING HEALTHY AND HELPED BUILD LIFE-LONG HEALTHY HABITS. PARTICIPANTS WALKED AWAY WITH VALUABLE KNOWLEDGE ON HOW TO FOLLOW AND SUSTAIN A HEALTHY LIFESTYLE. IT ALSO PROVIDED THEM WITH A SOCIAL OUTLET DURING QUARANTINE AND IMPROVED THEIR MENTAL HEALTH AND FEELINGS OF ISOLATION. WHILE PROGRAMMING HAS DRASTICALLY CHANGED, WE WERE STILL ABLE TO SUPPORT THE ATHLETES YEAR-ROUND AND EMPOWER THEM TO BECOME MORE INDEPENDENT, BUILD SELF-ESTEEM, AND LIVE HEALTHIER LIVES. THE ATHLETES INSPIRE PEOPLE TO OPEN THEIR HEARTS AND CREATE MORE ACCEPTING AND INCLUSIVE COMMUNITIES.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.4$1.88$32.5$9.81$13.0$3.18
2023Detailed filing. Detailed filing data is available for this year.$36.9$2.41$34.5$10.4$12.7$2.37
2022Detailed filing. Detailed filing data is available for this year.$37.5$2.26$35.2$26.2$9.47$16.7
2021Detailed filing. Detailed filing data is available for this year.$22.0$1.43$20.6$15.0$6.75$8.22
2020Detailed filing. Detailed filing data is available for this year.$13.2$1.57$11.7$8.12$8.47$0.35
2019Detailed filing. Detailed filing data is available for this year.$12.5$0.63$11.8$13.7$10.3$3.40
2018Detailed filing. Detailed filing data is available for this year.$8.91$1.06$7.85$11.1$10.9$0.21
2017Detailed filing. Detailed filing data is available for this year.$9.02$1.15$7.86$10.9$11.0$0.18
2016Detailed filing. Detailed filing data is available for this year.$8.76$1.27$7.49$10.9$10.6$0.29
2015Detailed filing. Detailed filing data is available for this year.$7.59$0.64$6.95$11.1$10.0$1.11
2014Detailed filing. Detailed filing data is available for this year.$6.78$0.63$6.14$9.20$9.03$0.17
2013Detailed filing. Detailed filing data is available for this year.$6.57$0.75$5.82$9.52$8.71$0.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$0.70$4.95$7.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.07$0.77$4.30$7.69
2010Summary only. Only limited summary data is available for this year.$4.40$0.78$3.62$7.98$6.95$1.04