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        <Desc>Completed the second year of a multi-year project with US Forest Service to re-route and improve 6 miles of the Western States trail in the Granite Chief Wilderness Area, a federally designated Wilderness Area. Successfully completed annual trail work on 100 miles of the Western States trail using our volunteer steward program, a partnership between Western States Endurance Run Foundation, US Forest Service, Auburn State Recreation Area and Western States Trail Foundation, modeled after the Pacific Crest Trail Association. (Continued on Schedule O)Worked in partnership with the US Forest Service, Auburn State Recreation Area and the Western States Trail Foundation, to continue to restore 16 miles of trail damaged in the Mosquito fire in the fall of 2022. Included both financial commitment from WSER and coordinated volunteer work on trail.</Desc>
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      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>712574</AllOtherContributionsAmt>
      <NoncashContributionsAmt>220925</NoncashContributionsAmt>
      <TotalContributionsAmt>712574</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Race Entry Fees</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>224154</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>224154</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Licensing Fee</Desc>
        <BusinessCd>711300</BusinessCd>
        <TotalRevenueColumnAmt>7500</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7500</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>231654</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>30321</TotalRevenueColumnAmt>
        <ExclusionAmt>30321</ExclusionAmt>
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      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>7721</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>0</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
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      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>7721</TotalRevenueColumnAmt>
        <ExclusionAmt>7721</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <GamingGrossIncomeAmt>75971</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
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        <ExclusionAmt>75971</ExclusionAmt>
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      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1058241</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>231654</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>114013</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
        <TotalAmt>4548</TotalAmt>
        <ProgramServicesAmt>4548</ProgramServicesAmt>
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      <GrantsToDomesticIndividualsGrp>
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        <ProgramServicesAmt>3000</ProgramServicesAmt>
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      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>111979</TotalAmt>
        <ProgramServicesAmt>100781</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8958</ManagementAndGeneralAmt>
        <FundraisingAmt>2240</FundraisingAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>8221</TotalAmt>
        <ProgramServicesAmt>7399</ProgramServicesAmt>
        <ManagementAndGeneralAmt>658</ManagementAndGeneralAmt>
        <FundraisingAmt>164</FundraisingAmt>
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      <FeesForServicesOtherGrp>
        <TotalAmt>25662</TotalAmt>
        <ProgramServicesAmt>13977</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11685</ManagementAndGeneralAmt>
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      <AdvertisingGrp>
        <TotalAmt>29133</TotalAmt>
        <ProgramServicesAmt>29133</ProgramServicesAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>6997</TotalAmt>
        <ProgramServicesAmt>4865</ProgramServicesAmt>
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        <FundraisingAmt>2121</FundraisingAmt>
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      <OccupancyGrp>
        <TotalAmt>30514</TotalAmt>
        <ProgramServicesAmt>30514</ProgramServicesAmt>
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      <TravelGrp>
        <TotalAmt>24360</TotalAmt>
        <ProgramServicesAmt>24360</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>40675</TotalAmt>
        <ProgramServicesAmt>39288</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1387</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>10086</TotalAmt>
        <ProgramServicesAmt>5690</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4396</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Race Expenses</Desc>
        <TotalAmt>590693</TotalAmt>
        <ProgramServicesAmt>590693</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Race Day Broadcast</Desc>
        <TotalAmt>108036</TotalAmt>
        <ProgramServicesAmt>108036</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Medical Research</Desc>
        <TotalAmt>30106</TotalAmt>
        <ProgramServicesAmt>30106</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Trail Preservation</Desc>
        <TotalAmt>21919</TotalAmt>
        <ProgramServicesAmt>21919</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>15714</TotalAmt>
        <ProgramServicesAmt>14544</ProgramServicesAmt>
        <ManagementAndGeneralAmt>970</ManagementAndGeneralAmt>
        <FundraisingAmt>200</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1061643</TotalAmt>
        <ProgramServicesAmt>1028853</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28065</ManagementAndGeneralAmt>
        <FundraisingAmt>4725</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>95362</BOYAmt>
        <EOYAmt>47989</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>466972</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>87735</BOYAmt>
        <EOYAmt>43166</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>9252</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>9252</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>324301</BOYAmt>
        <EOYAmt>422827</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>507398</BOYAmt>
        <EOYAmt>980954</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>31872</BOYAmt>
        <EOYAmt>31374</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>450000</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>31872</BOYAmt>
        <EOYAmt>481374</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>475526</BOYAmt>
        <EOYAmt>499580</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>475526</BOYAmt>
        <EOYAmt>499580</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>507398</BOYAmt>
        <EOYAmt>980954</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-3402</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>27456</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>93754</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>290125</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>487867</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>884480</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>712574</CurrentTaxYearAmt>
        <TotalAmt>2468800</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>242531</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>135179</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>197044</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>208243</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>231654</CurrentTaxYearAmt>
        <TotalAmt>1014651</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>85878</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>89345</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>75971</CurrentTaxYearAmt>
        <TotalAmt>251194</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>336285</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>425304</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>770789</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1182068</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1020199</CurrentTaxYearAmt>
        <TotalAmt>3734645</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>3734645</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>15540</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20493</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16712</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10474</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30321</CurrentTaxYearAmt>
        <TotalAmt>93540</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>15540</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20493</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16712</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10474</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30321</CurrentTaxYearAmt>
        <TotalAmt>93540</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>351825</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>445797</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>787501</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1192542</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1050520</CurrentTaxYearAmt>
        <TotalAmt>3828185</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97560</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.97550</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02440</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.02450</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>9252</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>9252</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>75971</GrossRevenueOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>1</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>75971</GrossRevenueTotalGamingAmt>
        <NetGamingIncomeSummaryAmt>75971</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>CA</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>1</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>0.00000</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>1.00000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Gary Towle MD</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO Box 99</AddressLine1Txt>
        <CityNm>Auburn</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95604</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Gary Towle MD</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Collects money and keeps records</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>1</CharitableDistributionRqrInd>
      <DistributedAmt>68374</DistributedAmt>
    </IRS990ScheduleG>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Race Participant Giveaways (sports apparel and accessories)</Desc>
        <ContributionCnt>8</ContributionCnt>
        <NoncashContributionsRptF990Amt>152675</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Retail selling value</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Event Supplies</Desc>
        <ContributionCnt>5</ContributionCnt>
        <NoncashContributionsRptF990Amt>68250</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Retail selling value</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Column (b):</FormAndLineReferenceDesc>
        <ExplanationTxt>The number of contributions are reported in Column (b).</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>No committees have broad authority to act on behalf of the board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is reviewed by committee and presented to the full board for review prior to filing with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization has a conflict of interest policy that board members review and sign on an annual basis. If it is determined there is a conflict, that board member would be recused from voting on the issue.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization did an in-depth performance review and salary benchmark analysis for the Race Director/Executive Director in 2020. This was done by a Compensation Committee and approved by the Board. Since then, the Organization has reviewed compensation on an annual basis to make sure any raise or bonus is reasonable per prior benchmarks and within general cost of living guidelines.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All governing documents and financial statements are available upon written request sent to our mailing address.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>