Special Olympics Michigan Inc

Nonprofit profile at a glance

EIN
381964643
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
Mount Pleasant, MI, USA
Phone
9897743911
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$17,168,671
Expenses
$10,353,146
Assets
$41,978,873
Liabilities
$957,759

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

Leadership & pay

24 people listed

Executive titles in this filing

  • TIMOTHY HILEMAN (PRESIDENT & CEO)

Highest reported compensation

  • TIMOTHY HILEMAN (PRESIDENT & CEO): $251,039 total reported compensation
  • ROGER YOB (CHIEF FINANCIAL OFFICER): $121,012 total reported compensation

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

Overview

Mission

The special olympics movement uses sport as a vehicle for acceptance, respect, inclusion, dignity, and joy. We provide year-round sports training and competition for children and adults with intellectual disabilities.

What it reported doing in 2024

Healthy athletes programs provide free health screenings to athletes. Over 2,756 athletes participated in health screenings for vision, dental, physicals, feet, hearing, and health promotions. Healthy athletes screenings are held at state events for vision, hearing, dental, foot care, physical therapy, and health physicals at no cost to athletes or their families. These screenings educate athletes on healthy lifestyle choices and identify problems that may need additional follow-up. Additionally, 6 inclusive health trainings were held to educate current and future healthcare workers about creating an inclusive healthcare environment. Finally, over 354 athletes participated in our somifit program providing 8 weeks of fitness activities mixed with educational material on health and wellness in person.

Operating model

Revenue model
Donor-supported. 75% 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

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.2%; rating input score 54
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: $11.21 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • 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; 66th 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: 39.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 4.05; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 18.7% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 18.9% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 19.3% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 54.2% of revenue deployed · 85% of spending went to programs
  • Governance: 22 of 22 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $8.8M in reported program spending
  • Leadership: top reported pay $251K · 24 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $8.3M reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • 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: Mission deployment rate scored 54/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.