Special Olympics Ohio Inc

Nonprofit profile at a glance

EIN
510183468
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Westerville, OH, USA
Phone
6142397050
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$7,623,017
Expenses
$7,586,416
Assets
$12,791,309
Liabilities
$1,038,939

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

Leadership & pay

29 people listed

Executive titles in this filing

  • JESSICA STEWART (CHIEF EXECUTIVE OFFICER)
  • KYLE MILLER (VICE PRESIDENT)
  • JENNIFER HENLY (VICE PRESIDENT)
  • STEVE CRISSINGER (VICE PRESIDENT)

Highest reported compensation

  • JESSICA STEWART (CHIEF EXECUTIVE OFFICER): $201,194 total reported compensation
  • STEVE CRISSINGER (VICE PRESIDENT): $161,839 total reported compensation
  • SCOTT DODSON (CHIEF FINANCIAL OFFICER): $148,107 total reported compensation

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

Overview

Mission

Organization that provides year-round sports training and athletic competition programs in a variety of olympic-type sports for children and adults in Ohio with intellectual disabilities.

What it reported doing in 2025

2025 unified champion schools/healthy athlete activities - in 2025, special olympics Ohio recruited 65 new schools from across the state, bringing our total to 265 (across 82 school districts). Athletes participated in 35,812 unified sports experiences. In the 2025 school year, special olympics Ohio was able to develop athletes' skills and offer competitive play in full seasons of flag football, soccer, basketball, cheer, track and field, and cornhole, including representation at the state flag football tournament, national unified basketball collegiate tournament, USA games, and the national unified bowling championships. The unified champion schools inclusion movement created innovative and impactful programming for students with and without disabilities, along with their families and communities. In addition, 4,305 special olympics athletes received medical screenings for sight, hearing, dental and overall fitness as part of special olympics Ohio's healthy athletes initiative.

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.

The verdict

SUPPORTED - 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: 62
  • Transparency & Controls: 74
  • Accountability: 95
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.1%; rating input score 68
  • Program expense ratio: 65.9%; rating input score 66
  • Fundraising efficiency: $6.61 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: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • 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: 0.5%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 9.9%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 68.1% of revenue deployed · 65.9% of spending went to programs
  • Governance: 24 of 24 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $5M in reported program spending
  • Leadership: top reported pay $201K · 29 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 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 28/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.