Special Olympics Ohio Inc (Local)

Nonprofit profile at a glance

EIN
311333053
IRS 990 coverage
2011–2016
Forms available
Form 990 2016
Location
Columbus, OH, USA
Phone
6142397050
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$2,589,264
Expenses
$2,259,260
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • KRAIG MAKOHUS (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • KRAIG MAKOHUS (CHIEF EXECUTIVE OFFICER): $101,900 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

State-wide affiliate organization's 170 subsidiary programs 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, 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 2016

Special olympics Ohio, inc. Accredited 170 subsidiary programs throughout the state of Ohio. The 170 affiliate programs (from Ohio's 88 counties) serve approximately 23k citizens with intellectual disabilities. The athletes participate in year-round athletic/sports training and competition events. Participants are required to participate at local competitions and area/sectional qualifiers before advancing to state level competitions. In addition, athletes have the opportunity to participate in events at the national, USA and world level. Year-round training and competition events are offered in the following sports: alpine/nordic skiing; swimming; athletics (21 various track & field events); basketball (team and skills); bocce; bowling; cycling; equestrian; figure/speed skating; unified golf; unified bowling; gymnastics; powerlifting, roller skating; soccer; softball (team and skills); tennis; and volleyball (traditional and unified). In addition, athletes/coaches/volunteers have the opportunity and are encouraged to participate in the following: healthy athletes (health and wellness); unified sports (bringing people together and social inclusion through team sports); young athletes (activities for individuals 8 and younger that are important to mental and physical growth).2016 Ohio expanded programming to include unified champion schools (through the use of sports and education programs develop communities for advocacy and respect); collegiate unified (involving students on college campuses to engage in the unified sports initiative) and athlete leadership programs (training to empower athletes to develop leadership skills to educate communities and become the voice of the special olympics movement).

Operating model

Revenue model
Donor-supported. 78% 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.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 96
  • Sustainability: 45
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 76
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $8.04 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.8%; rating input score 94; 25th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.7%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.4%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: -14% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 75.5% of revenue deployed · 86.2% of spending went to programs
  • Governance: 15 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $102K · 16 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 6 filing years from 2011 to 2016
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.