2024-05-15T14:39:32-05:00 2023-06-30 PWC US TAX LLP 101 SEAPORT BLVD SUITE 500 BOSTON MA 02210 990 2022-07-01 046111707 THE BOSTON ATHLETIC ASSOCIATION % TIERNEY CAREY BOST 6172361652 185 DARTMOUTH STREET 6TH FLOOR BOSTON MA 02116 JOHN FLEMING CEO 6172361652 2024-05-15 true JOHN FLEMING 999009999 Paul J Tanis P01441612 6175305000 2024-05-14 2 2022 2023-04-26 12:10:37Z JOHN FLEMING 185 DARTMOUTH STREET 6TH FL BOSTON MA 02116 29440416 false X www.baa.org X 1887 MA SEE SCHEDULE O 12 11 38 9106 0 0 23731142 16696986 19629400 12251944 264905 401127 -8580 -39127 43616867 29310930 3331119 1952304 0 0 4482587 5179402 161414 38686 539673 28603530 23187397 36578650 30357789 7038217 -1046859 30970595 31073933 3605708 4293008 27364887 26780925 X SEE SCHEDULE O false false 22250935 1551400 23065738 THE BAA OPERATES IN THREE PRINCIPAL SEGMENTS: (1) THE CONDUCT OF LONG DISTANCE, MASS PARTICIPATION RUNNING EVENTS, INCLUDING MOST NOTABLY THE BAA BOSTON MARATHON, (2) THE PROVISION OF A VARIETY OF COMMUNITY SERVICE EVENTS DESIGNED TO BENEFIT GROUPS AND ORGANIZATIONS IN THE GREATER BOSTON AREA, AND (3) THE TRAINING AND DEVELOPMENT OF RUNNING ATHLETES, AT BOTH THE ELITE AND SUB-ELITE LEVELS. THE BAA ALSO COLLABORATES WITH TWO OTHER ORGANIZATIONS TO OPERATE A COMMUNITY RUNNING CENTER IN BOSTON. OF THESE AREAS OF ACTIVITY, THE LARGEST BY MEASURE OF BOTH EXPENSE AND REVENUE IS THE CONDUCT OF THE BAA BOSTON MARATHON. IT IS AMONG THE LEADING ATHLETIC EVENTS IN THE WORLD. THOSE WHO COMPETE RANGE FROM THE FINEST LONG DISTANCE RUNNERS IN THE WORLD - WHO COMPETE FOR SUBSTANTIAL PRIZE MONEY - TO CITIZEN ATHLETES FOR WHOM COMPETING IN THE BOSTON MARATHON REPRESENTS AN IMPORTANT PERSONAL AMBITION. THE BAA HAS MANAGED AND OPERATED THE BOSTON MARATHON CONTINUOUSLY SINCE 1897. THE BAA, THROUGH THE BOSTON MARATHON, AND IN SUPPORT OF THE ORGANIZATION'S OVERALL MISSION OF PROMOTING HEALTH AND FITNESS AND AN OVERALL HEALTHY LIFESTYLE, ENDEAVORS TO PROVIDE PUBLIC SERVICE IN THE FOLLOWING WAYS: - ENCOURAGING THE PUBLIC TO TRAIN FOR, QUALIFY FOR, AND RUN IN THE BOSTON MARATHON. - THE FACT THAT THE BOSTON MARATHON IS THE ONLY ANNUALLY CONTESTED MARATHON FOR WHICH MOST PARTICIPANTS QUALIFY BY MEETING RIGOROUS QUALIFICATION STANDARDS ENCOURAGES ATHLETES TO ASPIRE TO A HIGH LEVEL OF FITNESS, AND IN THE PROCESS, DISPLAY THE BENEFITS OF SO DOING TO THEMSELVES AND OTHERS. QUALIFICATION FOR THE BOSTON MARATHON REPRESENTS AN ASPIRATION FOR MANY ATHLETES, AND ACHIEVING THAT QUALIFICATION IS A SOURCE OF CONSIDERABLE GRATIFICATION AND SATISFACTION, ALL IN FURTHERANCE OF THEIR PURSUIT OF A HEALTHY LIFESTYLE. - IN CONNECTION WITH THE BOSTON MARATHON, THE BAA ASSISTS MARATHON RUNNERS TO FUNDRAISE FOR A WIDE ARRAY OF CHARITABLE ORGANIZATIONS, MANY OF WHICH (A) PROMOTE HEALTH AND FITNESS, (B) CONDUCT RESEARCH AIMED AT TREATING AND ERADICATING DISEASE, OR (C) PROVIDE HEALTHCARE TREATMENT TO PERSONS AFFLICTED WITH SERIOUS DISEASES. THE BOSTON MARATHON CHARITY PROGRAM ENABLES ELECTED CHARITABLE ORGANIZATIONS TO RAISE MILLIONS OF DOLLARS FOR WORTHWHILE CAUSES. IN 2023, THE PROGRAM SURPASSED THE $500 MILLION MARK IN TOTAL FUNDS RAISED SINCE ITS INCEPTION IN 1989. $40.3 MILLION WAS RAISED THROUGH THE 2023 BOSTON MARATHON. - THE BOSTON MARATHON AND ASSOCIATED EVENTS TAKING PLACE OVER BOSTON MARATHON WEEKEND EACH YEAR IN APRIL ENABLE THE GENERATION OF APPROXIMATELY $200 MILLION IN MARATHON-RELATED REVENUES FOR THE ECONOMY OF THE GREATER BOSTON AREA (AS DETERMINED BY THE GREATER BOSTON CONVENTION AND VISITORS BUREAU). - THE BOSTON MARATHON REPRESENTS A SOURCE OF CONSIDERABLE CIVIC PRIDE TO MANY RESIDENTS OF THE GREATER BOSTON AREA. THEIR SUPPORT AND THE RESILIENCE AND STRENGTH THAT THEY HAVE DISPLAYED, ESPECIALLY IN THE FACE OF ADVERSITY, SERVE TO ENHANCE CIVIC PRIDE IN THE RESILIENCE OF THOSE RESIDENTS. - THE 2021 BOSTON MARATHON, ORIGINALLY SCHEDULED FOR APRIL 2021 WAS POSTPONED UNTIL OCTOBER OF 2021. THE 2022 BOSTON MARATHON WAS HELD ON THE TRADITIONAL PATRIOTS' DAY. THEREFORE THE FINANCIAL IMPACT OF THE BOSTON MARATHON ON THE YEAR ENDED JUNE 30 2022 IS SIGNIFICANTLY INCREASED COMPARED TO A TYPICAL YEAR. ,THEREFORE THE COMPARATIVE DATA BETWEEN THE YEARS ENDED JUNE 30 2022 AND 2023 IS SKEWED. 5772960 400904 5811642 OPERATION AND MANAGEMENT OF OTHER EVENTS AND PROGRAMS THAT PROMOTE HEALTH AND FITNESS, INCLUDING: DESCRIBED HERE ARE THE OTHER EVENTS AND PROGRAMS CONDUCTED BY THE BAA, IN ADDITION TO THE BOSTON MARATHON. AS NOTED ABOVE THEY COMPRISE: (1) THE CONDUCT OF LONG DISTANCE, MASS PARTICIPATION RUNNING EVENTS IN ADDITION TO THE BAA BOSTON MARATHON, (2) THE PROVISION OF A VARIETY OF COMMUNITY SERVICE EVENTS DESIGNED TO BENEFIT GROUPS AND ORGANIZATIONS IN THE GREATER BOSTON AREA, AND (3) THE TRAINING AND DEVELOPMENT OF RUNNING ATHLETES, AT BOTH THE ELITE AND SUB-ELITE LEVELS. AND (4) IN 2015 THE BAA COLLABORATED WITH TWO OTHER ORGANIZATIONS TO ESTABLISH A COMMUNITY RUNNING CENTER. EACH OF THESE IS DESCRIBED SEPARATELY BELOW: 1. ADDITIONAL RUNNING COMPETITIONS: - THE BAA CONDUCTS A SERIES OF ADDITIONAL LONG DISTANCE RUNNING EVENTS--BEYOND THE BOSTON MARATHON--OPEN TO THE PUBLIC, IN THE BOSTON AREA. THESE INCLUDE THE EVENTS THAT COMPRISE WHAT IS KNOWN AS THE "BAA DISTANCE MEDLEY": - THE BAA 5K, A 3.1 MILE ROAD RACE HELD IN BOSTON ANNUALLY ON THE SATURDAY OF BOSTON MARATHON WEEKEND INVOLVING 10,000 PARTICIPANTS; - THE BAA 10K, A 6.2 MILE ROAD RACE CONDUCTED IN BOSTON ANNUALLY IN LATE JUNE INVOLVING 10,000 PARTICIPANTS; AND - THE BAA HALF MARATHON, A 13.1 MILE ROAD RACE CONDUCTED IN BOSTON ANNUALLY DURING THE SECOND WEEKEND IN OCTOBER INVOLVING 9,500 PARTICIPANTS. THESE EVENTS INCLUDE A PRIZE MONEY STRUCTURE FOR THE PROFESSIONAL ATHLETES WHO COMPETE IN THEM (DESCRIBED BELOW), BUT ARE ALSO DESIGNED TO APPEAL TO MEMBERS OF THE PUBLIC WHO DESIRE TO IMPROVE THEIR FITNESS AND HEALTH. THE EVENTS COMPRISE A "FITNESS CALENDAR" FOR THE YEAR, SUCH THAT INDIVIDUALS CAN BEGIN THE SPRING WITH A MODEST DISTANCE 5K RACE, PROGRESS IN JUNE TO A LONGER RACE, AND THEN IN THE FALL BE PREPARED TO RUN A HALF MARATHON. THESE EVENTS ALSO ALLOW MEMBERS OF THE PUBLIC TO COMPETE ALONGSIDE SOME OF THE FINEST RUNNERS IN THE WORLD. FOR PROFESSIONAL ATHLETES IN THE DISTANCE MEDLEY THE PRIZE MONEY AWARDED IN THE SERIES INCLUDES A PURSE FOR EACH RACE AND BONUS INCENTIVES FOR THE TOP FINISHERS IN THE INDIVIDUAL EVENTS AND FOR EVENT RECORD TIMES SET AT THESE EVENTS. TO INCREASE COMPETITION ACROSS DISTANCE MEDLEY EVENTS, THE BONUS STRUCTURE OPERATES TO OFFER RACE-BY-RACE FINANCIAL PERFORMANCE INCENTIVES TO TOP MALE AND FEMALE FINISHERS. DISTANCE MEDLEY EXPENSES ARE RECORDED IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS WITHIN THE APPLICABLE RACE EXPENSES IN PROPORTION TO THE REVENUE EARNED BY EACH RACE IN THE DISTANCE MEDLEY. 2. BAA COMMUNITY SERVICE PROGRAMS, INCLUDING THE FOLLOWING: - TRAINING CLINICS AND SEMINARS THAT ASSIST INDIVIDUALS IN TRAINING AND PREPARING FOR ATHLETIC COMPETITION AND IN PURSUING A HEALTH LIFESTYLE GENERALLY. - THE CLUB 123 PROGRAM, THAT ALLOWS MIDDLE SCHOOL AGED CHILDREN FROM THE CITIES AND TOWNS ALONG THE BOSTON MARATHON ROUTE AND SURROUNDING COMMUNITIES THE OPPORTUNITY TO TRAIN AND COMPETE AS RELAY TEAMS IN BOSTON ON MARATHON WEEKEND IN THE BAA RELAY CHALLENGE, THEREBY PROMOTING THE HEALTH AND FITNESS OF THOSE CHILDREN AND OTHERS IN THEIR COMMUNITIES AND ELSEWHERE. OVER 21,000 HAVE PARTICIPATED SINCE THE INCEPTION OF THE PROGRAM. - COORDINATION AND STAGING OF THE BOSTON MIDDLE SCHOOL CROSS COUNTRY PROGRAM INVOLVING STUDENTS FROM 13 BOSTON PUBLIC SCHOOLS. THE MULTI-WEEK PROGRAM CULMINATES IN CHAMPIONSHIP RACES IN FRANKLIN PARK IN BOSTON, AND IS INTENDED AS AN INSPIRATIONAL INTRODUCTION TO THE SPORT AND A HEALTHY LIFESTYLE. - THE BAA AND THE DIMOCK COMMUNITY HEALTH CENTER HAVE COLLABORATED TO ESTABLISH A 5K NEIGHBORHOOD RACE KNOWN AS THE "ROAD TO WELLNESS." AS ONE OF MASSACHUSETTS' LARGEST COMMUNITY HEALTH CENTERS THEIR AIM IS TO PROMOTE A HEALTHY LIFESTYLE FOR THE RESIDENTS OF ROXBURY AND THE SURROUNDING AREA. THE REACH OF THE EVENT EXTENDS BEYOND THE DAY OF THE RACE ITSELF, THROUGH A MULTI-WEEK PERIOD OF TRAINING AND BRINGS THE COMMUNITY TOGETHER FOR THE 5K RACE IN FAMILIAR STREETS. AS THE BAA EXPANDS ITS COMMUNITY SERVICE OFFERINGS IT IS EXPECTED THAT THERE WILL BE FURTHER COLLABORATIONS OF THIS NATURE, DESIGNED TO BENEFIT COMMUNITY MEMBERS OF ALL AGES, ESPECIALLY IN AREAS IN WHICH SUCH EVENTS ARE LACKING. - IN 2017 THE BAA ESTABLISHED THE BOSTON MARATHON YOUTH JAMBOREE WHICH IS DESIGNED TO INSPIRE CHILDREN IN GRADES PRE-K THROUGH 8TH GRADE TO BE ACTIVE BY ENGAGING THEM IN FUN AND AGE APPROPRIATE TRACK & FIELD-INSPIRED EVENTS. DESIGNED TO BE INCLUSIVE, THE EVENT WELCOMES PARTICIPATION BY CHILDREN OF ALL ABILITY LEVELS. THE BAA REBRANDED THIS EVENT IN 2023 AS ONE OF A SERIES OF NEIGHBOHOOD FITNESS EVENTS ACROSS BOSTON WHICH ENGAGE ATHLETES IN DIFFERENT NEIGHBORHOODS INCLUING EAST BOSTON, DORCHESTER, MATTAPAN, AND ROXBURY. - THE BAA INITIATED A CHARITABLE GIVING PROGRAM IN FISCAL YEAR 2019, THROUGH WHICH A SELECT NUMBER OF BOSTON MARATHON PARTICIPANTS RAISED FUNDS FOR THE BAA TO INVEST IN MISSION CONGRUENT ACTIVITIES, SUCH AS THE COMMUNITY AND YOUTH RUNNING PROGRAMS DESCRIBED ABOVE. ATHLETES REGISTERED FOR THE 2023 BOSTON MARATHON RAISED OVER $425,000 AS OF JUNE 30, 2023. THE BAA DISTRIBUTED OVER $285,000 OF THESE FUNDS IN GRANTS OR CONTRIBUTIONS DIRECTLY TO MISSION ALIGNED PROGRAMS. - DEVELOPED AND LEAD BY THE B.A.A., THE BOSTON RUNNING COLLABORATIVE (BRC) CONVENES ORGANIZATIONS AND INDIVIDUALS COMMITTED TO BUILDING A DIVERSE BOSTON RUNNING COMMUNITY, IMPROVING HEALTH AND WELLNESS, AND EXPANDING ACCESS TO RUNNING AND WALKING IN BOSTON WITH A FOCUS ON COMMUNITIES OF COLOR. 3. THE TRAINING AND DEVELOPING OF ATHLETES. - THE BAA HAS FOR MANY YEARS OPERATED THE BAA RUNNING CLUB, WHICH PROVIDES COACHING, TRAINING AND COMPETITIVE OUTLETS FOR ITS 250 MEMBERS. THE CLUB IS A 52-WEEK PER YEAR EFFORT WHICH INCLUDES PRACTICES, WORKOUTS, RACING AND VOLUNTEER ACTIONS. THE RUNNING CLUB INCLUDES ATHLETES WHOSE ABILITY EXTENDS FROM SUB-OLYMPIC, NATIONAL CLASS COMPETITORS TO THOSE WHO TRAIN TO SEEK SOLID PERFORMANCES IN EVENTS THAT ARE MORE LOCAL IN CHARACTER. - IN 2013, THE BAA ADDED A HIGH PERFORMANCE COMPONENT TO ITS ALREADY-EXISTING BAA RUNNING CLUB. THIS GROUP COMPRISES AN ELITE TEAM OF 8-12 AMERICAN RUNNERS SUPPORTED BY THE ORGANIZATION, WITH THE FINANCIAL SUPPORT OF ADIDAS, AT THE LEVEL NECESSARY TO ACCOMPLISH THE HIGHEST ATHLETIC PURSUITS WITHIN THE SPORT OF RUNNING, SUCH AS MAKING WORLD CHAMPIONSHIP AND OLYMPIC TEAMS. THE PROVISION OF COACHING AND TRAINING SERVICES TO THIS SELECTED GROUP OF HIGHLY SKILLED ATHLETES IN ORDER TO FURTHER THE DEVELOPMENT OF NATIONAL AND WORLD CLASS U.S. DISTANCE RUNNERS WHO CAN ASPIRE TO COMPETE INTERNATIONALLY, DISPLAYING THEREBY THE VISIBILITY AND BENEFITS OF ATHLETICS AND FITNESS, IS CONSISTENT WITH THE BAA'S MISSION OF PROMOTING FITNESS THROUGH RUNNING. 28023895 true true false false false false false true false false true false false false false false true false false false true false false true true false false true false true false false false false false false false false true false false false false false false false false true 340 0 true 38 true false false false false false true true false false false false false false X 12 11 false false false false true true true true true false false true true true true true true true true false MA X TIERNEY CAREY 6177781639 185 DARTMOUTH STREET 6TH FLOOR Boston MA 02116 X THOMAS S GRILK SPECIAL ADVISOR 5.0 0.0 X 320293 0 38913 JOHN FLEMING PRESIDENT&CEO (AS OF NOV 2022) 40.0 0.0 X X 266290 0 43361 SCOTT STOVER CHIEF MARKETING OFFICER 40.0 0.0 X 171195 0 38174 LAUREN CLINE CHIEF OF RACE OPS & PRODUCTION 40.0 0.0 X 175159 0 30251 TIERNEY CAREY CHIEF FINANCIAL OFFICER 40.0 0.0 X 174342 0 21182 DENIS MARK CARROL HEAD OF ATHLETIC PERFORMANCE 40.0 0.0 X 167147 0 20358 KENDRA BUTTERS DIRECTOR OF COMMUNICATION 40.0 0.0 X 159311 0 14864 CHRIS MINERD SALEFORCE MANAGER 40.0 0.0 X 135778 0 18962 NICOLE JURI DIRECTOR OF DEVELOPMENT 40.0 0.0 X 113319 0 34023 MARY KAY SHEA DIRECTOR OF PRO ATHLETES 40.0 0.0 X 123631 0 19164 JOANN FLAMINIO GOVERNOR/CLERK 10.0 0.0 X X 0 0 0 DR MICHAEL O'LEARY CHAIRMAN 15.0 0.0 X X 0 0 0 PETER R BROWN GOVERNOR 5.0 0.0 X 0 0 0 CHERI BLAUWET GOVERNOR/VICE CHAIR 5.0 0.0 X X 0 0 0 WILLIAM B EVANS GOVERNOR 5.0 0.0 X 0 0 0 GUY L MORSE III GOVERNOR 5.0 0.0 X 0 0 0 KEITH MCDERMOTT GOVERNOR/VICE CHAIR 5.0 0.0 X X 0 0 0 JEFFREY R CAMERON GOVERNOR 5.0 0.0 X 0 0 0 WILLIAM MCCARRON GOVERNOR/TREASURER 5.0 0.0 X X 0 0 0 ADRIENNE R BENTON GOVERNOR 5.0 0.0 X 0 0 0 WILLIAM F LEE GOVERNOR (AS OF NOV 2022) 5.0 0.0 X 0 0 0 1806465 0 279252 10 false true false INTERSTATE RENTAL SERVICE INC 384 AMORY STREET PO BOX 300729 BOSTON MA 02130 TECH RACE PRODUCTION 2751717 DMSE SPORTS 77 BEAR HILL ROAD NORTH ANDOVER MA 01845 RACE MANAGEMENT 787635 BOSTONCIO LLC 88 CODDING ROAD NORTON MA 02766 CIO CONSULTING SVCS 314254 A YANKEE LINE INC 370 WEST FIRST STREET BOSTON MA 02127 TRANSPORTATION SRVS 908600 NETWORK APPLICATION ARCHITECTS 3 CURRIER ROAD MIDDLETOWN MA 01949 TIMING SERVICE 245170 13 71550 16625436 3249288 16696986 ENTRY FEES 900099 10684794 10684794 ROYALTIES AND OTHER FEES 900099 1336044 1336044 MEMBERSHIP DUES 900099 31950 31950 EXPO REVENUE 900099 41000 41000 TICKET SALES 900099 133600 133600 24556 24556 12251944 401127 401127 0 0 45577 49929 -4352 0 -4352 -4352 0 35250 71500 79557 -44307 -44307 0 0 0 0 0 0 UTILITY REIMBURSEMENT 9532 9532 9532 29310930 10874900 0 1739044 X 1952304 1952304 0 0 0 2121567 1272940 466745 381882 0 2382090 1905671 357314 119105 123950 99160 24790 245623 196498 49125 306172 244938 61234 0 11725 11725 114991 114991 0 38686 38686 0 4819616 4618459 201157 39740 39740 1117523 1050472 67051 1240456 992365 248091 0 283069 226455 56614 1475853 1475853 0 13767 11014 2753 7271 5817 1454 0 139401 139401 655886 524709 131177 CONTRIBUTED GOODS 3249288 3249288 TECHNICAL RACE PRODUCTION 3204229 3204229 PRIZE MONEY 1122575 1122575 NON-RACE RELATED EVENT 1109920 1109920 4582087 4582087 30357789 28023895 1794221 539673 1741254 1607563 13563140 10874274 0 0 1343329 2427633 0 0 0 0 0 0 0 0 0 0 3072043 1816346 1374512 1255697 12718988 13459802 0 0 0 0 0 0 229372 1448964 30970595 31073933 2422944 3020404 0 0 1182764 1272604 0 0 0 0 0 0 0 0 0 0 0 0 3605708 4293008 X 27364887 26780925 0 0 27364887 26780925 30970595 31073933 X -1046859 462897 X false true true false X 9387997 3666295 2053855 23731142 16696986 55536275 12053156 1802454 3026271 19629400 12251944 48763225 6377913 6377913 0 0 21441153 5468749 11458039 43360542 28948930 110677413 5879500 2023250 1146375 15935125 11239298 36223548 55268 39441 31392 41801 200992 368894 5934768 2062691 1177767 15976926 11440290 36592442 74084971 551084 587152 394156 342724 446704 2321820 0 551084 587152 394156 342724 446704 2321820 0 7646 10096 8563 5786 9532 41623 21999883 6065997 11860758 43709052 29405166 113040856 0.65538 0.67911 0.02054 0.02189 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 413566 413566 1108501 357699 750802 380731 333618 47113 994245 950029 44216 175000 175000 0 1255697 31143381 462896 1365203 1828099 29315282 -4352 -4352 29310930 31727344 1365203 1365203 30362141 -4352 -4352 30357789 SCHEDULE D, PART III: THE BAA MAINTAINS A SMALL COLLECTION OF EVENT RELATED MEMORABILIA THAT DEPICTS THE HISTORY OF THE ORGANIZATION AND OF THE BOSTON MARATHON. THE ARTIFACTS FROM BAA EVENTS HAVE BEEN COLLECTED FOR HISTORICAL, INFORMATIONAL, AND EDUCATIONAL PURPOSES AND ARE HOUSED AT THE BAA OFFICES ON DISPLAY. ON OCCASION, ITEMS FROM THE COLLECTION ARE LOANED TO OTHER ORGANIZATIONS FOR DISPLAY. THIS IS DONE WITHOUT COMPENSATION TO THE ASSOCIATION. SCHEDULE D, PART X, LINE 2: THE BOSTON ATHLETIC ASSOCIATION'S FINANCIAL STATEMENTS DID NOT REPORT A LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48. SCHEDULE D, PART XI, LINE 4B: RENTAL INCOME OR LOSS ($4,352) SCHEDULE D, PART XII, LINE 4B RENTAL INCOME OR LOSS ($4,352) East Asia and the Pacific 1 Fundraising 38686 1 1 38686 38686 false false false false false false X true SPORTFIVE ASIASHANGHAILTD 46/FSHANGHAI TOWERNO 501MIDDLE Y SHANGHAI PUDONG NEW AREA CH 200120 SPONSORSHIP MANAGEMENT false 38686 38686 CHARITY EVENT 106800 71550 35250 30566 34250 14741 0 106800 71550 35250 30566 34250 14741 79557 -44307 SCHEDULE G, PART I, LINE 2B FUNDRAISING EXPENDITURES ARE ASSOCIATED WITH THE CREATION OF LONG-TERM SPONSORSHIP RELATIONSHIPS. true TOWN OF HOPKINTON 18 MAIN STREET HOPKINTON MA 01748 046001186 GOVERNMENT 140600 SUPPORT TOWN OF ASHLAND 101 MAIN STREET ASHLAND MA 01721 046001074 GOVERNMENT 73300 SUPPORT TOWN OF FRAMINGHAM 150 CONCORD STREET MEMORIAL BUILDING FRAMINGHAM MA 01701 046001151 GOVERNMENT 73300 SUPPORT TOWN OF NATICK 13 E CENTRAL STREET NATICK MA 01710 046001237 GOVERNMENT 73300 SUPPORT TOWN OF WELLESLEY 525 WASHINGTON STREET WELLESLEY MA 03481 046001343 GOVERNMENT 73300 SUPPORT CITY OF NEWTON 1000 COMMONWEALTH AVE NEWTON MA 02459 046001380 GOVERNMENT 140600 SUPPORT TOWN OF BROOKLINE 333 WASHINGTON STREET BROOKLINE MA 02445 046001102 GOVERNMENT 82300 SUPPORT CITY OF BOSTON ONE CITY HALL PLAZA BOSTON MA 02201 046001380 GOVERNMENT 64800 SUPPORT BOSTON EMERGENCY MEDICAL SERVICES ONE CITY HALL PLAZA BOSTON MA 02201 046001380 GOVERNMENT 83400 SUPPORT BOSTON POLICE DEPARTMENT ONE CITY HALL PLAZA BOSTON MA 02201 046001380 GOVERNMENT 328800 SUPPORT COMMONWEALTH OF MASSACHUSETTS STATE HOUSE EXEC DEPT BOSTON MA 02133 046002284 GOVERNMENT 387700 SUPPORT HOPKINTON PUBLIC SCHOOLS 89 HAYDEN ROWE ST HOPKINTON MA 01748 046002284 GOVERNMENT 25000 SUPPORT THE SPORTS MUSEUM OF NEW ENGLAND 100 LEGENDS WAY BOSTON MA 02114 042637109 501(C)(3) 8500 SUPPORT FRIENDS OF THE PUBLIC GARDEN 69 BEACON STREET BOSTON MA 02108 237451432 501(C)(3) 10000 SUPPORT EMERALD NECKLACE CONSERVANCY 125 FENWAY BOSTON MA 02115 043414988 501(C)(3) 9019 SUPPORT The Dimock Center Development Office 55 Dimock Street Roxbury MA 02119 043487835 501(C)(3) 30000 SUPPORT Mass State Track Coaches Association 956 Turnpike Street Unit D Canton MA 02021 043394224 501(C)(3) 15000 SUPPORT BOSTON LIONS TRACK CLUB 1477 Blue Hill Avenue Suite 9 Mattapan MA 02126 831226894 501(C)(3) 28383 SUPPORT BOSTON UNITED TXC 221 Tower Road Lincoln MA 01773 274975539 501(C)(3) 12900 SUPPORT METRO -COBRAS YOUTH ENRICHMENT ONE PARK LANE J-507 BOSTON MA 02210 871291244 501(C)(3) 6450 SUPPORT Youth Enrichment Services Inc 412 Massachusetts Ave BOSTON MA 02118 042509466 501(C)(3) 15000 SUPPPORT 261 Fearless Club New England Inc 175 Blossom Street Unit 1006 Boston MA 02114 853461252 501(C)(3) 6404 SUPPORT Achilles International 276 Newbury Street BOSTON MA 02116 133318293 501(c)(3) 10000 SUPPORT Adaptive Sports New England Inc 89 South Street Suite 603 BOSTON MA 02111 463900833 501(C)(3) 15000 SUPPORT Massachusetts Sickle Cell Association 1803 Dorchester Avenue Dorchester MA 02124 043524260 501(C)(3) 10000 SUPPORT Newton Athletes Unlimited PO Box 66163 Newton MA 02466 223075808 501(C)(3) 10000 SUPPORT North American Society for the Sociology of Sport 2338 School of Public Health Bldg College Park MD 20742 371113005 501(C)(3) 10000 SUPPORT Pulson Inc 560 Minton Lane Mountain View CA 94041 273848752 20000 MEDICAL SEARCH Rise Above Foundation PO Box 174 Northbridge MA 01534 271409946 501(C)(3) 15000 SUPPORT Stride for Stride 7 Hancock Street Newburyport MA 01950 832949347 501(C)(3) 20000 SUPPORT The BASE 150 Shirley Street Roxbury MA 02119 461856641 501(C)(3) 25000 SUPPORT 30 1 SCHEDULE I, PART I, LINE 2: THE BOSTON ATHLETIC ASSOCIATION GRANT PROGRAM PROVIDES SUPPORT TO OTHER SECTION 501(c)(3) ORGANIZATIONS THAT ADVANCE THE B.A.A.'S MISSION AND OTHER ACTIVITIES AS APPROVED BY THE BOARD OF GOVERNORS. THE B.A.A. PROVIDES SUPPORT TO THE EIGHT CITIES AND TOWNS ALONG THE COURSE OF THE BOSTON MARATHON. THE B.A.A. BOSTON RUNNING COLLABORATIVE STEERING COMMITTEE APPROVES FUNDS TO OTHER NON-PROFIT ORGANIZATIONS THAT HELP TO EXPAND ACCESS TO RUNNING AND WALKING IN BOSTON FOR INDIVIDUALS WHO HAVE BEEN HISTORICALLY EXCLUDED. X X X X true false false false false false false true false THOMAS S GRILK SPECIAL ADVISOR 260007 0 59050 0 1236 0 19536 0 19377 0 359206 0 0 0 JOHN FLEMING PRESIDENT&CEO (AS OF NOV 2022) 232801 0 33075 0 414 0 15786 0 27575 0 309651 0 0 0 SCOTT STOVER CHIEF MARKETING OFFICER 149656 0 21260 0 279 0 10755 0 27419 0 209369 0 0 0 TIERNEY CAREY CHIEF FINANCIAL OFFICER 153390 0 20844 0 108 0 10612 0 10570 0 195524 0 0 0 LAUREN CLINE CHIEF OF RACE OPS & PRODUCTION 153738 0 21300 0 121 0 10767 0 19484 0 205410 0 0 0 DENIS MARK CARROL HEAD OF ATHLETIC PERFORMANCE 148162 0 18750 0 235 0 9836 0 10522 0 187505 0 0 0 KENDRA BUTTERS DIRECTOR OF COMMUNICATION 71039 0 18000 0 70272 0 9599 0 5265 0 174175 0 0 0 CHRIS MINERD SALEFORCE MANAGER 123826 0 11869 0 83 0 8504 0 10458 0 154740 0 0 0 SCHEDULE J, PART I, LINE 4A IN CONNECTION WITH KENDRA BUTTERS'S SEPARATION FROM EMPLOYMENT WITH THE ORGANIZATION IN JUNE 2022, MS. BUTTERS ENTERED INTO A SEVERANCE ARRANGEMENT THAT PROVIDED FOR SEVERANCE PAYMENTS TOTALING $70,234. IN CONNECTION WITH THIS ARRANGEMENT, ALL SEVERANCE AMOUNTS PAYABLE TO MS. BUTTERS WERE PAID IN 2022 AND ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III). SCHEDULE J, PART I, LINE 7 THE COMPENSATION COMMITTEE, ON AN ANNUAL BASIS, REVIEWS AND APPROVES OR RECOMMENDS FOR APPROVAL BY THE BOARD, THE COMPENSATION OF THE CEO, INCLUDING SALARY AND BONUS LEVELS; EXECUTIVE PREREQUISITES; SEVERANCE ARRANGEMENTS; AND OTHER FORMS OF EXECUTIVE COMPENSATION. THE CEO MAY NOT BE PRESENT DURING VOTING DELIBERATIONS ON THEIR COMPENSATION. BONUSES ARE RECOMMENDED BY THE COMPENSATION COMMITTEE AND APPROVED AND AWARDED BY THE BOARD BASED ON INDIVIDUAL PERFORMANCE. X APPAREL 1 2949485 FMV X FOOD & CATERING 1 87200 FMV X PARKING TICKETS 1 49800 FMV X MOVING & STORAGE 1 14620 FMV X AWARD TROPHIES 1 40943 FMV X EQUIPMENT 2 36860 FMV X BUILDING 1 50000 FMV X LINENS 1 20380 FMV false true false SCHEDULE M, PART I, COLUMN (B) THE AMOUNTS LISTED IN COLUMN (B) REPRESENT TOTAL NUMBER OF CONTRIBUTIONS RECEIVED, NOT INDIVIDUAL ITEMS. FORM 990, PART I, LINE 1 & PART III, LINE 1: THE PROMOTION OF THE COMMON GOOD AND HEALTH AND WELFARE OF THE GENERAL PUBLIC AND THE ENCOURAGEMENT OF THE GENERAL PUBLIC TO IMPROVE ITS PHYSICAL CONDITION BY THE PROMOTION AND REGULATION OF AMATEUR SPORTS COMPETITION, WITH PARTICULAR EMPHASIS ON (1) THE SPONSORSHIP OF LONG DISTANCE RUNNING EVENTS (ESPECIALLY THE ANNUAL BAA MARATHON) AND OF TRACK AND FIELD TEAMS AND MEETS AND SIMILAR ATHLETIC EXERCISES, (2) THE PROVISION OF EXERCISE AND FITNESS PROGRAMS FOR BOTH CHILDREN AND ADULTS THROUGH OUR COMMUNITY OUTREACH PROGRAMS AND (3) THE TRAINING OF HIGH PERFORMANCE TRACK AND FIELD AND LONG DISTANCE RUNNING ATHLETES. FORM 990, PART IV, LINE 8: THE BAA MAINTAINS A SMALL COLLECTION OF EVENT RELATED MEMORABILIA THAT DEPICTS THE HISTORY OF THE ORGANIZATION AND OF THE BOSTON MARATHON. THE ARTIFACTS FROM BAA EVENTS HAVE BEEN COLLECTED FOR HISTORICAL, INFORMATIONAL, AND EDUCATIONAL PURPOSES AND ARE HOUSED AT THE BAA OFFICES ON DISPLAYS. ON OCCASION, ITEMS FROM THE COLLECTION ARE LOANED TO OTHER ORGANIZATIONS FOR DISPLAY. THIS IS DONE WITHOUT COMPENSATION TO THE ASSOCIATION. FORM 990, PART VI, LINES 6, 7A & 7B THE REGULAR MEMBERS SHALL HAVE THE RESPONSIBILITY TO ELECT THE GOVERNORS AND VOTE ON SUCH OTHER MATTERS AS DEFINED BY LAW OR THE B.A.A.'S BY-LAWS, INCLUDING THE ABILITY TO AMEND OR REVOKE THE BY-LAWS AT AN ANNUAL OR SPECIAL MEETING OF THE REGULAR MEMBERS. FORM 990, PART VI,LINE 11B: THE FORM IS PREPARED BY THE BOSTON ATHLETIC ASSOCIATION'S OUTSIDE TAX ADVISORS. A COMPLETE DRAFT OF THE FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, THE DIRECTOR OF FINANCE, THE FINANCE COMMITTEE (MADE UP OF THE TREASURER (A MEMBER OF THE BOARD OF GOVERNORS), THE DIRECTOR OF FINANCE AND TWO ADDITIONAL MEMBERS OF THE BOARD OF GOVERNORS) AND ATTENDED EX OFFICIO BY THE PRESIDENT OF THE BOARD. THE FORM 990 IS THEN DISTRIBUTED TO THE FULL BOARD OF GOVERNORS FOR ITS REVIEW, DISCUSSION AND APPROVAL. FORM 990, PART VI, SECTION B, LINES 12A, B, & C: THE CONFLICT OF INTEREST POLICY THAT THE BOARD OF GOVERNORS FOLLOWS IS: IN CASES OF A CONFLICT OR THE APPEARANCE OF A CONFLICT BY A MEMBER OF THE ORGANIZATION'S BOARD OF GOVERNORS, OR BY A REGULAR MEMBER SERVING ON ANY OF THE ORGANIZATION'S FOUR CHARTERED COMMITEES, THE INDIVIDUAL WILL DISCLOSE SUCH CONFLICT TO THE CHAIR OF THE NOMINATING AND GOVERNANCE COMMITTEE AS SOON AS THE INDIVIDUAL BECOMES AWARE OF A POTENTIAL CONFLICT AND PRIOR TO TAKING ANY ACTION THAT MIGHT BE INFLUENCED OR APPEAR TO BE INFLUENCED BY IT. ONCE THAT DISCLOSURE HAS BEEN MADE KNOWN, THE REMAINING MEMBERS OF THE NOMINATING AND GOVERNANCE COMMITTEE WILL DETERMINE WHETHER A CONFLICT EXISTS OR WHETHER THERE IS A POTENTIAL FOR SUCH CONFLICT. THE NOMINATING AND GOVERNANCE COMMITTEE MAY REFER SUCH MATTERS TO THE FULL BOARD. ALL BOARD AND COMMITTEE MEMBERS MUST ALSO FILE A REVISED CONFLICT OF INTEREST FORM ANNUALLY. THE BOARD SHALL NOT ENTER INTO CONTRACTS WITH (1) GOVERNORS, (2) DIRECTORS OF RELATED ORGANIZATIONS, OR (3) ORGANIZATIONS WITH WHICH A GOVERNOR HAS A MATERIAL FINANCIAL INTEREST UNLESS (A) THAT INTEREST IS DISCLOSED OR KNOWN TO THE BOARD (B) THE BOARD APPROVES, AUTHORIZES OR RATIFIES THE ACTION IN GOOD FAITH, AND (C) THE APPROVAL IS BY A MAJORITY OF THE GOVERNORS (NOT COUNTING THE INTERESTED GOVERNOR) AT A MEETING AT WHICH A QUORUM OF THE BOARD IS PRESENT (NOT COUNTING THE INTERESTED GOVERNOR). IN SUCH CASES THE INTERESTED GOVERNOR MAY BE PRESENT AT THE RELATED MEETING TO ANSWER QUESTIONS ABOUT THE FINANCIAL RELATIONSHIP BUT MAY NOT VOTE OR ADVOCATE FOR THE ACTION TO BE TAKEN. IF A VOTE IS TAKEN, THE INTERESTED GOVERNOR LEAVES THE ROOM. THE MINUTES SHALL CLEARLY REFLECT THAT THESE REQUIREMENTS HAVE BEEN MET. FORM 990, PART VI, SECTION B, LINE 15: THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES IS INITIALLY RECOMMENDED BY THE BOARD'S COMPENSATION COMMITTEE EACH YEAR. THE COMPENSATION COMMITTEE USES PUBLISHED COMPARABLE DATA OBTAINED THROUGH ONE OR MORE FIRMS THAT BROADLY REPORT SUCH INFORMATION BASED ON SURVEYS THAT ARE IN TURN BASED ON FORM 990 FILINGS MADE BY OTHER COMPARABLE NONPROFIT ENTERPRISES. THE COMPENSATION COMMITTEE MEASURES THE SUCCESS OF THE ORGANIZATION FOR THE CURRENT YEAR VERSUS THE OBJECTIVES AND GOALS FOR THE YEAR. ONCE THE COMMITTEE DETERMINES A RECOMMENDED SALARY FOR ALL OFFICERS, IT BRINGS IT TO THE FULL BOARD FOR ITS CONSIDERATION AND ACTION. THE COMPENSATION DELIBERATIONS OF THE COMMITTEE ARE CONTEMPORANEOUSLY RECORDED. FORM 990, PART VI, SECTION C, LINE 19: AUDITED FINANCIAL STATEMENTS AND ARTICLES OF INCORPORATION ARE MADE AVAILABLE TO THE GENERAL PUBLIC THROUGH THE COMMONWEALTH OF MASSACHUSETTS OFFICE OF THE ATTORNEY GENERAL AND THE OFFICE OF THE SECRETARY OF STATE OF THE COMMONWEALTH OF MASSACHUSETTS. THE ORGANIZATION DOES NOT MAKE ITS CONFLICT OF INTEREST POLICY OR BYLAWS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART IX, COLUMN (D): FUNDRAISING EXPENDITURES ARE ASSOCIATED WITH THE CREATION OF LONG-TERM SPONSORSHIP RELATIONSHIPS AND B.A.A. GIVES BACK FUNDARISING EVENT. FORM 990, PART XI, LINE 9 RENTAL G/L: 4,353 FORM 990, PART VI, LINE4 AS OF OCTOBER 2022, THE B.A.A.'S MEMBERSHIP APPROVED A CHANGE TO THE ORGANIZATIONS BYLAWS. THE SOLE CHANGE CLARIFIED THAT THE CHAIR OF THE BOARD MAY SERVE FOR A MAXIMUM OF FIVE YEARS, HOWEVER A MAJORITY OF THE BOARD MAY VOTE TO EXTEND THE TERM FOR A SIXTH YEAR PROVIDED IT CAN BE SHOWN THAT SUCH ACTION IS NECESSARY AND IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990 PART IX LINE 11G DESCRIPTION:APPEARANCE FEE TOTAL FEES:2383130 FORM 990 PART IX LINE 11G DESCRIPTION:EVENT CONSULTANTS TOTAL FEES:616295 FORM 990 PART IX LINE 11G DESCRIPTION:PUBLIC SAFETY TOTAL FEES:451311 FORM 990 PART IX LINE 11G DESCRIPTION:HIGH PERFORMANCE TEAM TOTAL FEES:449546 FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL FEES TOTAL FEES:201157 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER SEVC AND LICENSES TOTAL FEES:156518 FORM 990 PART IX LINE 11G DESCRIPTION:TRUCK & MOVING SVCS TOTAL FEES:136881 FORM 990 PART IX LINE 11G DESCRIPTION:MEDICAL SERVICE TOTAL FEES:104029 FORM 990 PART IX LINE 11G DESCRIPTION:BANNER PROGRAM TOTAL FEES:96685 FORM 990 PART IX LINE 11G DESCRIPTION:DRUG TESTING TOTAL FEES:76299 FORM 990 PART IX LINE 11G DESCRIPTION:PROJECTION SHOW TOTAL FEES:53968 FORM 990 PART IX LINE 11G DESCRIPTION:WASTE REMOVAL & RECYCLING TOTAL FEES:48479 FORM 990 PART IX LINE 11G DESCRIPTION:CREDENTIAL PROGRAM TOTAL FEES:31698 FORM 990 PART IX LINE 11G DESCRIPTION:LABEL FEE TOTAL FEES:13620 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:RUNNER TRANSPORTATION TOTAL EXPENSES:983329 PROGRAM SERVICES:983329 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EQUIPMENT RENTAL TOTAL EXPENSES:777439 PROGRAM SERVICES:777439 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:RACE MANAGEMENT TOTAL EXPENSES:753225 PROGRAM SERVICES:753225 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EXPO TOTAL EXPENSES:703403 PROGRAM SERVICES:703403 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:RUNNER AMENITIES TOTAL EXPENSES:599667 PROGRAM SERVICES:599667 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:POST RACE PARTY TOTAL EXPENSES:328414 PROGRAM SERVICES:328414 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TV PRODUCTION TOTAL EXPENSES:195110 PROGRAM SERVICES:195110 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TROPHIES & MEDALS TOTAL EXPENSES:130383 PROGRAM SERVICES:130383 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:VOLUNTEER EXPENSE TOTAL EXPENSES:68873 PROGRAM SERVICES:68873 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MEDICAL SUPPLIES TOTAL EXPENSES:42244 PROGRAM SERVICES:42244