| 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, SECTION A, 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, THE BOARD MEMBER WILL DISCLOSE SUCH CONFLICT TO THE PRESIDENT OR OTHER BOARD MEMBER 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 BOARD WILL DETERMINE WHETHER A CONFLICT EXISTS OR WHETHER THERE IS A POTENTIAL FOR SUCH CONFLICT. 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 DIRECTORS (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. |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:APPEARANCE FEES TOTAL FEES:2680607 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:EVENT CONSULTANT TOTAL FEES:912073 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:PUBLIC SAFETY TOTAL FEES:472456 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:HIGH PERFORMANCE TEAM TOTAL FEES:343006 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:PROFESSIONAL FEES TOTAL FEES:241051 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:OTHER SERVICES AND LICENSING TOTAL FEES:227765 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:MEDICAL SERVICE TOTAL FEES:193106 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:BANNER PROGRAM TOTAL FEES:189185 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:TRUCK & MOVING SVCS TOTAL FEES:185238 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:WASTE REMOVAL & RECYCLING TOTAL FEES:108983 |
| FORM 990 PART IX LINE 11G |
DESCRIPTION:DRUG TESTING TOTAL FEES:100657 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:EQUIPMENT RENTAL TOTAL EXPENSES:1299028 PROGRAM SERVICES:1299028 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:NON RACE RELATED EVENTS TOTAL EXPENSES:1139616 PROGRAM SERVICES:1139616 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:RUNNER AMENITIES TOTAL EXPENSES:994786 PROGRAM SERVICES:994786 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:RACE MANAGEMENT TOTAL EXPENSES:895262 PROGRAM SERVICES:895262 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:MEDICAL SUPPLIES TOTAL EXPENSES:649946 PROGRAM SERVICES:649946 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:TV PRODUCTION TOTAL EXPENSES:608684 PROGRAM SERVICES:608684 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:CONTRIBUTED GOODS TOTAL EXPENSES:451274 PROGRAM SERVICES:451274 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:PRE/POST RACE- PAPRTY TOTAL EXPENSES:325985 PROGRAM SERVICES:325985 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:TROPHIES AND MEDALS TOTAL EXPENSES:218072 PROGRAM SERVICES:218072 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:VOLUNTEER EXPENSES TOTAL EXPENSES:108656 PROGRAM SERVICES:108656 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES |
DESCRIPTION:WORLD MARATHON MAJORS TOTAL EXPENSES:10315 PROGRAM SERVICES:10315 |
Attach to Form 990 or 990-EZ.