2024-07-01T15:45:52-05:00 2023-09-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-10-01 411573627 GRANDMA'S MARATHON-DULUTH INC GRAN 2187270947 PO BOX 16234 DULUTH MN 55816 SHANE BAUER EXECUTIVE DIRECTOR 2187270947 2024-06-07 1 SHANE BAUER 999009999 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-06-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHANE BAUER PO BOX 16234 DULUTH MN 55816 3793818 0 X WWW.GRANDMASMARATHON.COM X 1987 MN THE DEVELOPMENT AND PROMOTION OF GRANDMA'S MARATHON AND ITS SUPPORTING EVENTS. 15 15 45 4000 0 0 364916 315605 2952125 2942043 60520 100346 136964 164855 3514525 3522849 62534 93516 0 0 858080 957612 0 0 142033 2341041 2367763 3261655 3418891 252870 103958 4529522 4610291 263734 213472 4265788 4396819 X THE DEVELOPMENT AND PROMOTION OF GRANDMA'S MARATHON AND ITS SUPPORTING EVENTS. 0 0 1754351 0 1605243 FULL MARATHON - REGISTERED 9,705 RUNNERS 481221 0 1170964 HALF MARATHON - REGISTERED 10,274 RUNNERS 232874 93516 49031 YOUNG ATHLETES WERE PROVIDED WITH UNIFORMS, SPORTS EQUIPMENT, AND SPONSORSHIPS. $31,889.69 WAS PROVIDED FOR TRACK/CROSS COUNTRY SHOES. 224274 0 281695 OTHER RACES:WILLIAM A. IRVIN 5K - 1,669 RUNNERS REGISTEREDNORTH END NIGHTMARE 5K - 454 RUNNERS REGISTEREDMINNESOTA MILE - 560 RUNNERS REGISTEREDFITGER'S 5K - 907 RUNNERS REGISTEREDST. FENNESSEY 4K - 534 RUNNERS REGISTEREDPART POINT 5-MILER - 529 RUNNERS REGISTEREDKP CHALLENGE - 208 RUNNERS REGISTERED 224274 0 281695 2692720 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 123 0 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 MN X SHANE BAUER 2187270947 PO BOX 16234 DULUTH MN 55816 THOMAS STANLEY CHAIR 1.00 X X 0 0 0 KRISTI SCHMIDT VICE CHAIR 1.00 X X 0 0 0 LAURAJAE LAURA JOHNSON AT-LARGE 1.00 X X 0 0 0 JOE WICKLUND AT-LARGE 1.00 X X 0 0 0 WING CHAN AT-LARGE 1.00 X X 0 0 0 ROSS FREMONT DIRECTOR 1.00 X 0 0 0 LAURA GUBELMANN DIRECTOR 1.00 X 0 0 0 JOHN HARTWICK DIRECTOR 1.00 X 0 0 0 COLE MARTIN DIRECTOR 1.00 X 0 0 0 KELLY MCLELLAN DIRECTOR 1.00 X 0 0 0 EMILY OPACICH DIRECTOR 1.00 X 0 0 0 KALA PEDERSEN DIRECTOR 1.00 X 0 0 0 DAVID PIPHO DIRECTOR 1.00 X 0 0 0 LOUIE ST GEORGE DIRECTOR 1.00 X 0 0 0 PAIGE STRATIOTI DIRECTOR - THRU MAY 23' 1.00 X 0 0 0 RONALD TINSLEY DIRECTOR 1.00 X 0 0 0 CHELLY TOWNSEND DIRECTOR - THRU AUG. 23' 1.00 X 0 0 0 SHANE BAUER EXECUTIVE DIRECTOR 40.00 X 116980 0 21075 116980 0 21075 1 0 0 0 0 30223 285382 215796 315605 MARATHON REGISTRATIONS 711300 1133954 1133954 HALF MARATHON REGIST. 711300 1033289 1033289 SPONSORSHIP REVENUE 711300 490445 490445 5K REGISTRATIONS 711300 119558 119558 HEALTH AND FITNESS EXP 711300 61401 61401 103396 103396 2942043 100346 100346 167264 30223 217297 -50033 -50033 218562 53672 164890 164890 EXPRESS MAIL 900099 35610 35610 14388 14388 49998 3522849 3106933 0 100311 X 61626 61626 31890 31890 148082 66636 74042 7404 663191 462993 167489 32709 27089 19155 6599 1335 69129 48452 17268 3409 50121 32985 14658 2478 9117 9117 3642 3642 122959 122959 176698 88917 84465 3316 54702 54702 48454 48454 6620 6620 69211 11766 57445 40762 39637 1125 FINISHER T-SHIRTS, ETC 304875 241159 63716 RACE COURSE & SUPPLIES 251928 235577 16351 PRIZES, AWARDS & INCENT 247012 247012 SPONSOR AND VOLUNTEER 240210 240210 791573 781383 10190 3418891 2692720 584138 142033 48139 113715 2654066 2759167 65047 8279 30444 34507 1648688 705195 1004661 943493 727165 751130 4529522 4610291 75714 96346 12295 10267 159115 97771 16610 9088 263734 213472 X 4265788 4255350 141469 4265788 4396819 4529522 4610291 103958 27073 0 X X 0 1 X 1 0 X 98224 82307 575103 364916 315605 1436155 2545615 1750886 1604317 2952126 2942043 11794987 509560 243643 196259 312605 385826 1647893 3153399 2076836 2375679 3629647 3643474 14879035 0 44446 27581 88327 106537 87536 354427 44446 27581 88327 106537 87536 354427 14524608 54856 54849 54037 60520 100346 324608 54856 54849 54037 60520 100346 324608 34053 1469 19915 40125 49998 145560 3242308 2133154 2449631 3730292 3793818 15349203 0.94630 0.95170 0.02110 0.01780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1427198 498812 928386 221490 206383 15107 943493 CUSTODY ACCOUNTS 9088 9088 X 3982570 27073 436290 463363 3519207 3642 3642 3522849 3851539 436290 436290 3415249 3642 3642 3418891 PART X, LINE 2: THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. RACE ACTIVITIES 114714 30223 84491 164063 SPAGHETTI DINNER 82773 82773 53234 197487 30223 167264 53234 164063 217297 -50033 0 CROSS COUNTRY AND TRACK SHOES FOR AREA HIGH SCHOOL STUDENTS 360 31890 FMV CERTIFICATES ARE PROVIDED FOR CROSS COUNTRY AND TRACK SHOES FOR AREA HIGH SCHOOL STUDENTS X 33570 X 16 167900 X SUPPLIES 3 13700 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION HAS LISTED THE TOTAL NUMBER OF CONTRIBUTORS BASED ON ACTUAL DATA. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE BEING PRESENTED TO THE BOARD FOR FULL APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF RESOLUTION POLICY IS PROVIDED TO EACH STAFF MEMBER AND DIRECTOR OF THE BOARD OF DIRECTORS EACH YEAR FOR REVIEW. THE PERSONNEL COMMITTEE DETERMINES AND REVIEWS CONFLICTS OF INTEREST. IF A CONFLICT IS DETERMINED TO EXIST, THE INTERESTED PARTY MUST ABSTAIN ON ANY VOTES OR DECISIONS. ADDITIONALLY, THE INTEREST CAN BE ELEVATED TO FULL BOARD DISCUSSION AND ACTION DEPENDING ON THE CASE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS AND DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THEY ELIMINATE ANY CONFLICTS OF INTEREST, USE COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS, AND KEEP DOCUMENTATION AS TO THEIR DECISION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E CONTRIBUTED GOODS AND SERVICES: PROGRAM SERVICE EXPENSES 215,170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 215,170. RUNNER EXPENSES: PROGRAM SERVICE EXPENSES 198,409. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 198,409. BUS, VEHICLE & MILEAGE: PROGRAM SERVICE EXPENSES 167,663. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,898. TOTAL EXPENSES 169,561. TIMING AND SCORING: PROGRAM SERVICE EXPENSES 76,389. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 8,292. TOTAL EXPENSES 84,681. MEDICAL EXPENSES: PROGRAM SERVICE EXPENSES 64,992. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,992. GUEST SPEAKERS AND ANNOUNCERS: PROGRAM SERVICE EXPENSES 36,729. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,729. PHOTOGRAPHY: PROGRAM SERVICE EXPENSES 22,031. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,031. FORM 990, PART XII, LINE 2C: THERE WERE NO CHANGES TO THE AUDIT SELECTION PROCESS FROM THE PRIOR YEAR.