Special Olympics Maryland

Nonprofit profile at a glance

EIN
237089144
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Baltimore, Maryland, USA
Phone
410-242-1515
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$7,352,200
Expenses
$8,701,383
Assets
$10,097,177
Liabilities
$1,393,884

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • JIM SCHMUTZ (PRESIDENT & CEO)

Highest reported compensation

  • JIM SCHMUTZ (PRESIDENT & CEO): $301,278 total reported compensation
  • JOANNE ENGLER (VP FINANCE): $155,119 total reported compensation
  • MICHAEL CZARNOWSKY (VP SPORTS & COMPETITIONS): $133,893 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Special Olympics is to provide year-round sports training and athletic competition in a variety of Olympic-type sports for children and adults with intellectual disabilities. This gives 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 2025

Dedicated to promoting interactive social inclusion through shared sports training and competition experiences, unified sports joins people with and without intellectual disabilities on the same team. It was inspired by a simple principle: training together and playing together provides a pathway to respect, understanding and friendship. In 2025, somd celebrated our 17th anniversary of interscholastic unified sports (ius). We're proud of our collaboration with all 24 school districts. Since 2011 student athlete participation in the ius program has grown from 853 to 4034, engaging athletes of all abilitites throughout Maryland, while the number of unified sports teammates without intellectual disabilities has grown from 1,101 to 6,224. In addition, in 2025 somd's young athletes program served 3,497 students aged 0 to 5 with intellectual disabilities along with 8,156 of their teammates without intellectual disabilities. These interscholastic unified sports programs yield positive results as a transformative social change agent in schools where non-disabled students who historically did not engage with their disabled student peers now have forged lasting relationships through sport.the ius program provides a blueprint to expand reach through a comprehensive unified champion schools (ucs) program model at all grade levels including early childhood. Our unified young athletes program has grown over the last eight years. Of the 26,112 unified athletes and teammates, with and without intellectual disabilities, over 14,380 student athletes aged 7 and under participate in this program, a 22% increase from last year. Research shows that physical activity in early childhood helps accelerates cognitive development so our collaboration with the schools is far reaching in the holistic development of all students.because of the ucs program, special olympics Maryland received approximately $250,000 of donated supplies, facilitators, and other services associated with the program for training, competition and related activities. Smart growth through schools remains a pillar in our strategic plan while also serving as a catalyst for building interactive inclusive communities of dignity and respect. Through these organized scholastic unified sports programs, we are inspiring and growing a generation that will live the most interactive, inclusive lives in history.we stay committed to athlete recruitment and retention, providing programs for athletes in their local communities and agencies, for unified recreation programs on local college campuses, parterning with schools, incorporating our programs in early childhood education settings and at-home, while also seeking "new" athletes. We are continually implementing recruitment strategies and tactics, as well as initiating pilot programs, to fulfill our mission by reaching as many athletes as possible.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
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: 86
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.5%; rating input score 83
  • Fundraising efficiency: $6.66 raised per $1 spent on fundraising; rating input score 22; 22nd 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: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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: 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: -18.4%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 1.16; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 9.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 67th percentile among comparable filings

Details

  • What they do: 9 programs and campaigns described on the official site · 5 operating locations identified
  • Where the money goes: 100% of revenue deployed · 82.5% of spending went to programs
  • Governance: 20 of 20 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $7.2M in reported program spending
  • Leadership: top reported pay $301K · 25 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors 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
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Sustainability: Operating margin scored 5/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.