Special Olympics Arizona Inc

Nonprofit profile at a glance

EIN
860307564
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Goodyear, AZ, USA
Phone
6022301200
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$6,474,158
Expenses
$6,991,516
Assets
$10,303,533
Liabilities
$468,665

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • JAMIE HECKERMAN (PRESIDENT/CEO)

Highest reported compensation

  • JAMIE HECKERMAN (PRESIDENT/CEO): $201,559 total reported compensation
  • DOUGLAS TAYLOR (CFO): $161,254 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide year-round sports training and athletic competition in a variety of olympic-type sports for all children and adults with intellectual disabilities. Giving them continuing opportunities to develop physical fitness, demonstrate courage, experience joy... To provide year-round sports training and athletic competition in a variety of olympic-type sports for all 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.

What it reported doing in 2024

Competition - provides year-round athletic training and competition in 21 olympic-type sports to 21,461 children and adults with intellectual disabilities.unified sports/social inclusion - special olympics Arizona unified program provides social inclusion for individuals with and without disabilities through sports, health, youth and adult leadership, and other self-advocacy programs and campaigns.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.8%; rating input score 99
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: $15.4 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 98.8% of revenue deployed · 90.2% of spending went to programs
  • Governance: 18 of 18 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $6.3M in reported program spending
  • Leadership: top reported pay $202K · 22 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.