Combined Statement of Activities for the Year Ended December 31, 2017.
2017 Financials
| REVENUES, GAINS & OTHER SUPPORT | TOTAL UNRESTRICTED | TEMPORARILY RESTRICTED | PERMANENTLY RESTRICTED | FY2017 TOTAL | FY2016 TOTAL |
| Direct mail contributions | $44,634,091 | $- | $- | $44,634,091 | $44,497,922 |
| Individual and corporate contributions and grants | 44,642,451 | 24,122,253 | - | 68,764,704 | 46,115,655 |
| Federal grants | 15,461,400 | - | - | 15,461,400 | 11,488,218 |
| Non-federal grants | 7,204,454 | - | - | 7,204,454 | 692,827 |
| Accreditation fees | 3,872,362 | - | - | 3,872,362 | 3,718,492 |
| Royalty income | 833,536 | - | - | 833,536 | 517,210 |
| Appreciation in trust assets—net | 5,638,156 | - | - | 5,638,156 | 2,650,515 |
| Other investment income—net | 340,260 | - | - | 340,260 | 244,409 |
| Other income | 1,977,121 | - | - | 1,977,121 | 1,004,285 |
| Total revenues, gains and other support | 124,603,831 | 24,122,253 | - | 148,726,084 | 110,929,533 |
| NET ASSETS RELEASED FROM RESTRICTIONS | TOTAL UNRESTRICTED | TEMPORARILY RESTRICTED | PERMANENTLY RESTRICTED | FY2017 TOTAL | FY2016 TOTAL |
| Satisfaction of program restrictions | $7,697,045 | $(7,697,045) | $- | $- | $- |
| Expiration of time restrictions | 1,838,182 | (1,838,182) | - | - | - |
| Total revenues, gains, and other support and net assets released from restrictions | 134,139,058 | 14,587,026 | - | 148,726,084 | 110,929,533 |
| EXPENSES | TOTAL UNRESTRICTED | TEMPORARILY RESTRICTED | PERMANENTLY RESTRICTED | FY2017 TOTAL | FY2016 TOTAL |
| Program assistance | $82,036,709 | $- | $- | $82,036,709 | $70,189,303 |
| Public education and communications | 21,268,956 | - | - | 21,268,956 | 20,174,838 |
| Sports training and competitions | 8,155,269 | - | - | 8,155,269 | 1,833,323 |
| Fundraising | 14,969,550 | - | - | 14,969,550 | 14,232,396 |
| Management and general | 3,609,127 | - | - | 3,609,127 | 3,471,643 |
| Total expenses | 130,039,611 | - | - | 130,039,611 | 109,901,503 |
| Net assets (beginning of year) | 50,444,159 | 10,691,618 | 198,584 | 61,334,361 | 60,306,331 |
| Changes in net assets | 4,099,447 | 14,587,026 | - | 18,686,473 | 1,028,030 |
| Net assets (end of year) | 54,543,606 | 25,278,644 | 198,584 | 80,020,834 | 61,334,361 |
Assets & Liabilities
| Assets | 2017 | 2016 |
| Current Assets | ||
| Cash & cash equivalents | $13,718,504 | $18,102,257 |
| Contributions & accounts receivable | 14,484,323 | 8,188,356 |
| Other current assets | 2,563,895 | 1,822,776 |
| Total current assets | 30,776,722 | 28,133,389 |
| NON-CURRENT ASSETS | ||
| Investments | 52,632,858 | 49,155,299 |
| Long-term contributions receivable—net | 7,145,002 | 926,000 |
| Fixed assets—net | 2,281,261 | 1,387,013 |
| Other assets | 741,990 | 870,573 |
| Total non-current assets | 62,999,695 | 52,338,885 |
| TOTAL | $93,766,417 | $80,452,274 |
| Liabilities & Net Assets | 2017 | 2016 |
| Current Liabilities | ||
| Accounts payable & accrued liabilities | $7,221,410 | $7,077,831 |
| Grants & awards payable | 3,796,709 | 5,217,887 |
| Deferred liabilities | 2,308,012 | 6,263,468 |
| Total current liabilities | 13,326,131 | 18,559,186 |
| Non-Current Liabilities | ||
| Long-term deferred rent | 419,452 | 558,727 |
| Total liabilities | 13,745,583 | 19,117,913 |
| Net Assets | ||
| Unrestricted | 54,543,606 | 50,444,159 |
| Temporarily restricted | 25,278,644 | 10,691,618 |
| Permanently restricted | 198,584 | 198,584 |
| Total net assets | 80,020,834 | 61,334,361 |
| TOTAL | $93,766,417 | $80,452,274 |
Special Olympics' complete 2017 audited financials and IRS Form 990 are available at www.specialolympics.org