Indiana Special Olympics Inc
Nonprofit profile at a glance
- EIN
- 351262574
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Indianapolis, IN, USA
- Phone
- 3173282000
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $6,627,458
- Expenses
- $5,728,503
- Assets
- $14,422,305
- Liabilities
- $1,121,569
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
31 people listed
Executive titles in this filing
- JEFF MOHLER (PRESIDENT & CEO)
Highest reported compensation
- JEFF MOHLER (PRESIDENT & CEO): $163,849 total reported compensation
- JENNIFER KELSO (VP OF PROG SERV & CHIEF OPS OFFICER): $128,366 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o.
What it reported doing in 2025
Program initiatives: soin conducts activities designed to promote the growth of special olympics programs so that the organization can better serve existing athletes and reach out to those athletes who have not yet had an opportunity to participate in special olympics. This includes the unified champions schools program, healthy athletes initiatives, and the athlete leadership programs.unified champions schools is a collaborative partnership between the Indiana high school athletic association and special olympics Indiana that promotes servant leadership among student athletes while changing their lives as well as the lives of those with intellectual disabilities. This program is also expanding to include middle and elementary school students. Unified champions schools' goal is to activate youth in an effort to develop school communities where all young people are agents of change, fostering respect, dignity, and advocacy for people with intellectual disabilities.the special olympics healthy athletes initiative is designed to help special olympics athletes improve their health and fitness. Developed in 1996, the mission of healthy athletes is to improve each athlete's ability to train and compete in special olympics as well as life. The goal of all healthy athlete initiatives is to create communities where special olympics athletes and others with intellectual disabilities have the same access to health and wellness resources and have the opportunity to attain the same level of good health as all community members and where there is no "wrong door" for someone with an intellectual disability to walk through. This initiative includes the following disciplines: healthy hearing, opening eyes, special smiles, health promotion, fit feet, and fun fitness.athlete leadership provides training and support for athletes who desire to expand their participation in special olympics both on and off the competition field. Athletes receive leadership training and have opportunities to hold positions of leadership and influence. In these roles, athletes help determine policy and set direction for special olympics. Ultimately, alps helps to create a "culture of welcome" throughout the organization as athletes are welcomed into their leadership roles and serve alongside other volunteers.
Operating model
- Revenue model
- Donor-supported. 74% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 76
- Accountability: 100
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.9%; rating input score 77
- Program expense ratio: 77.1%; rating input score 77
- Fundraising efficiency: $8.02 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.7%; rating input score 95; 26th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 75.4%; rating input score 75; 26th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 13.6%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 2.52; rating input score 65; 65th percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 5.1%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 5.1% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: 4.6% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 10.6% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 76.9% of revenue deployed · 77.1% of spending went to programs
- Governance: 25 of 25 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $4.4M in reported program spending
- Leadership: top reported pay $164K · 31 people listed · 3 of 6 pay-setting controls reported
- Consistency: 37 of 38 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Fundraising efficiency scored 28/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.