2025-07-30T13:14:22-05:00 2024-09-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-10-01 411573627 GRANDMA'S MARATHON-DULUTH INC GRAN 2187270947 PO BOX 16234 DULUTH MN 55816 SHANE BAUER EXECUTIVE DIRECTOR 2187270947 2025-07-30 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-07-30 2023 2025-03-06 01:10:19Z SHANE BAUER PO BOX 16234 DULUTH MN 55816 3999753 0 X WWW.GRANDMASMARATHON.COM X 1987 MN WE CREATE EXPERIENCES THAT INSPIRE PERSONAL ACHIEVEMENT AND CHAMPION HEALTHY COMMUNITIES. 16 16 52 3500 0 0 315605 369869 2942043 3123487 100346 96386 164855 200557 3522849 3790299 93516 74350 0 0 957612 847465 0 0 36187 2367763 2811403 3418891 3733218 103958 57081 4610291 4763800 213472 165910 4396819 4597890 X WE CREATE EXPERIENCES THAT INSPIRE PERSONAL ACHIEVEMENT AND CHAMPION HEALTHY COMMUNITIES. 0 0 2053059 0 1789671 FULL MARATHON - REGISTERED 9,941 RUNNERS 520302 0 1219652 HALF MARATHON - REGISTERED 9,596 RUNNERS 258792 74350 74160 YOUNG ATHLETES WERE PROVIDED WITH UNIFORMS, SPORTS EQUIPMENT, AND SCHOLARSHIPS VIA GRANTS TOTALING $38,421. ANOTHER $31,427 WAS PROVIDED FOR TRACK/CROSS COUNTRY SHOE PROGRAM. 207258 0 298030 OTHER RACES:WILLIAM A. IRVIN 5K - 2,852 RUNNERS REGISTEREDSUPERIOR NIGHTMARE 5K - 711 RUNNERS REGISTEREDMINNESOTA MILE - 600 RUNNERS REGISTEREDFITGER'S 5K - 1,135 RUNNERS REGISTEREDST. FENNESSEY 4K - 846 RUNNERS REGISTEREDPART POINT 5-MILER - 754 RUNNERS REGISTEREDKP CHALLENGE - 200 RUNNERS REGISTERED 207258 0 298030 3039411 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 71 0 52 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 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 KRISTI SCHMIDT BOARD CHAIR 2.00 X X 0 0 0 WING CHAN BOARD VICE CHAIR, TREASURER 1.50 X X 0 0 0 COLE MARTIN BOARD SECRETARY 1.00 X X 0 0 0 ROSS FREMONT BOARD MEMBER 1.00 X 0 0 0 AMANDA GOODMAN BOARD MEMBER 1.00 X 0 0 0 LAURA GUBELMANN BOARD MEMBER 1.00 X 0 0 0 JOHN HARTWICK BOARD MEMBER 1.00 X 0 0 0 LAURA JOHNSON BOARD MEMBER 1.00 X 0 0 0 KATHERINE MCLELLAN MD BOARD MEMBER 1.00 X 0 0 0 EMILY OPACICH BOARD MEMBER 1.00 X 0 0 0 KALA PEDERSON BOARD MEMBER 1.00 X 0 0 0 DAVE PIPHO MD BOARD MEMBER 1.00 X 0 0 0 LOUIS ST GEORGE BOARD MEMBER 1.00 X 0 0 0 THOMAS STANLEY BOARD PAST CHAIR 1.00 X 0 0 0 RON TINSLEY BOARD MEMBER 1.00 X 0 0 0 JOE WICKLUND BOARD MEMBER 1.00 X 0 0 0 SHANE BAUER EXECUTIVE DIRECTOR 40.00 X 129982 0 15988 129982 0 15988 1 0 0 0 0 63618 306251 211145 369869 MARATHON REGISTRATIONS 711300 1230986 1230986 HALF MARATHON REGIST. 711300 1066404 1066404 SPONSORSHIP REVENUE 711300 524410 524410 5K REGISTRATIONS 711300 116900 116900 HEALTH AND FITNESS EXP 711300 75079 75079 109708 109708 3123487 96386 96386 117489 63618 185085 -67596 -67596 282395 24369 258026 258026 EXPRESS MAIL 900099 6227 6227 3900 3900 10127 3790299 3381513 0 38917 X 42923 42923 31427 31427 150988 67944 75494 7550 539115 421787 95293 22035 26111 20485 4561 1065 76971 57553 16199 3219 54280 38854 13108 2318 73573 73573 3209 3209 2647 2647 159670 159670 150758 46575 104183 57987 57987 60322 60322 6464 6464 64551 10974 53577 91003 91003 FINISHER T-SHIRTS, ETC 492329 492329 RACE COURSE & SUPPLIES 368314 368314 RUNNER EXPENSES 287996 287996 SPONSOR AND VOLUNTEER 243115 243115 749465 749465 3733218 3039411 657620 36187 113715 84472 2759167 2824590 8279 47580 0 48313 34507 234 1672712 769747 943493 902965 751130 855646 4610291 4763800 96346 119321 10267 20680 97771 16821 9088 9088 213472 165910 X 4255350 4456421 141469 141469 4396819 4597890 4610291 4763800 57081 143990 0 X X 0 1 X 1 0 X 82307 575103 364916 315605 369869 1707800 1750886 1604317 2952126 2942043 3123487 12372859 122272 104046 191136 218562 282395 918411 1955465 2283466 3508178 3476210 3775751 14999070 0 27605 91093 111397 92552 106836 429483 27605 91093 111397 92552 106836 429483 14569587 54849 54037 60520 100346 96386 366138 54849 54037 60520 100346 96386 366138 119047 0 0 0 0 119047 1469 19915 40125 49998 10127 121634 2130830 2357418 3608823 3626554 3882264 15605889 0.93360 0.94630 0.02350 0.02110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1427198 553524 873674 228990 216223 12767 16524 16524 902965 CUSTODY ACCOUNTS 9088 9088 X 4334240 143990 403160 547150 3787090 3209 3209 3790299 4133169 403160 403160 3730009 3209 3209 3733218 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 103407 63618 39789 162315 SPAGHETTI DINNER 77700 77700 22770 181107 63618 117489 22770 162315 185085 -67596 0 CROSS COUNTRY AND TRACK SHOES FOR AREA HIGH SCHOOL STUDENTS 320 31427 FMV CERTIFICATES ARE PROVIDED FOR CROSS COUNTRY AND TRACK SHOES FOR AREA HIGH SCHOOL STUDENTS X 31520 X 14 162700 X SUPPLIES 6 16925 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 BUS, VEHICLE & MILEAGE: PROGRAM SERVICE EXPENSES 240,201. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 240,201. CONTRIBUTED GOODS AND SERVICES: PROGRAM SERVICE EXPENSES 211,145. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 211,145. PRIZES, AWARDS & INCENTIVES: PROGRAM SERVICE EXPENSES 189,566. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 189,566. TIMING AND SCORING: PROGRAM SERVICE EXPENSES 84,229. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84,229. MEDICAL EXPENSES: PROGRAM SERVICE EXPENSES 24,324. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,324. FORM 990, PART XII, LINE 2C: THERE WERE NO CHANGES TO THE AUDIT SELECTION PROCESS FROM THE PRIOR YEAR.