Boston Athletic Assoc

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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 2021, THE PROGRAM SURPASSED THE $400 MILLION MARK IN TOTAL FUNDS RAISED SINCE ITS INCEPTION IN 1989. - 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). IN 2020 THE ECONOMIC IMPACT OF THE BOSTON MARATHON WAS CONSIDERED WHEN INITIALLY POSTPONING THE EVENT TO THE FALL OF 2020. - 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 BOSTON MARATHON AND RELATED EVENTS WERE ULTIMATELY CANCELLED IN 2020 DUE TO THE RISE OF THE COVID-19 PANDEMIC. IN MARCH OF 2020 THE B.A.A. INITIALLY POSTPONED THE EVENT TO SEPTEMBER. IN MAY IT WAS CLEAR THE EVENT COULD NOT SAFELY BE HELD. DUE TO THE UNPRECEDENTED NATURE OF THE CIRCUMSTANCE, THE B.A.A. OFFERED REFUNDS TO ALL ATHLETES AND PROVIDED REFUNDS TO SPONSORS OF THE EVENT COMMENSURATE WITH THE VALUE LOST FROM THE CANCELLATION OF THE EVENT. DUE TO THE TIMING OF THE CANCELLATION MANY OF THE REFUNDS DUE TO OR DUE FROM THE B.A.A. WERE CLASSIFIED AS PAYABLES OR RECEIVABLES AS OF JUNE 30, 2020. FURTHER, THE 2021 BOSTON MARATHON, ORIGINALLY SCHEDULED FOR APRIL 2021 WAS POSTPONED UNTIL OCTOBER OF 2021. THEREFORE THE FINANCIAL IMPACT OF THE BOSTON MARATHON ON THE YEAR ENDED JUNE 30 2021 IS SIGNIFICANTLY LIMITED COMPARED TO A TYPICAL YEAR. - WHILE THE B.A.A. DID NOT PRODUCE A BOSTON MARATHON IN FY2021, THERE WERE ASSOCIATED EXPENSES INCURRED PRIOR TO JUNE 30 2021 RELATED TO PREPARATION FOR THE EVENT SCHEDULED FOR OCTOBER 2021. THESE EXPENSES INCLUDED NON-REFUNDABLE SERVICE FEES TO VENDORS AND CONSULTANTS ENGAGED IN THE PLANNING AND EXECUTION OF THE BOSTON MARATHON, WITH CONTRACTS COMMENCING SEVERAL MONTHS IN ADVANCE OF THE EVENT.

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. IN THE FISCAL YEAR 2020, THE PANDEMIC FORCED THE CANCELLATION OF THE B.A.A. 5K AND B.A.A. 10K. THE COSTS INCURRED RELATED TO LINE 4B INCLUDE THE OPERATION OF THE B.A.A. HALF MARATHON IN OCTOBER 2019, THE OPERATION OF THE B.A.A.'S RUNNING CLUB , AND OTHER SUPPORTING ACTIVITIES. AS A RESULT OF THE CANCELATION OF CALENDAR YEAR 2020 EVENTS, THE B.A.A. PIVOTED TO OFFER VIRTUAL EVENTS IN THEIR PLACE. ATHLETES WERE ABLE TO CONTINUE TRAINING AND ULTIMATELY COMPLETE THEIR RESPECTIVE EVENT DISTANCE VIRTUALLY, AROUND THE WORLD. ATHLETES WOULD THEN UTILIZE B.A.A. MOBILE APPLICATIONS TO LOG THEIR FINISH TIMES AND RECEIVED SIMILAR RECOGNITION OF THEIR ACCOMPLISHMENTS AS THEY WOULD AT THE IN PERSON EVENTS. THE B.A.A. ALSO EXTENDED ITS OFFERINGS TO INCLUDE FREE CHALLENGES AND EVENTS IN ITS ONLINE PLATFORM TO ENGAGE ALL LEVELS OF ATHLETES IN PHYSICAL FITNESS THROUGHOUT THE PANDEMIC. 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 122 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. - ADDITIONALLY, SINCE 1997 THE BAA ANNUALLY HAS SUPPORTED AND SPONSORED THE BOSTON MAYOR'S CUP CROSS COUNTRY AND YOUTH RACES AT FRANKLIN PARK IN BOSTON. THIS EVENT HAS 1000 COMPETITORS, INCLUDING OLYMPIC LEVEL ATHLETES AND, MORE IMPORTANTLY, REPRESENTS A GRASSROOTS INITIATIVE GEARED TOWARDS LOCAL AREA RUNNERS OF ALL AGES AND ABILITIES. - 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 2020 EVENT ENGAGED CLOSE TO 150 CHILDREN WHO HAD THE OPPORTUNITY TO MEET AND PARTICIPATE ALONGSIDE BOSTON MARATHON LEGENDS, THE BAA HIGH PERFORMANCE TEAM, OLYMPIANS AND PARALYMPIANS. - 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 2020 VIRTUAL BOSTON MARATHON AND 2021 EVENTS RAISED OVER $350,000 AS OF JUNE 30, 2021. - THE B.A.A. SUPPORTED ITS NON-PROFIT PARTNERS THROUGH THE PANDEMIC BY ALLOWING ATHLETES TO MAKE DONATIONS TO SPECIFIC ENTITIES AT THE POINT OF REGISTRATION FOR VIRTUAL EVENTS, WHICH PRODUCED OVER $150,000 IN FUNDS THROUGH JUNE 30 FOR THE B.A.A. TO DISTRIBUTE TO AREA NON-PROFITS. THE B.A.A. ALSO ELECTED TO DIRECTLY DONATE A PORTION OF ENTRY FEES FOR THE VIRTUAL 5K. 10K. AND HALF MARATHON TO THE PRESENTING SPONSORS OF THOSE RESPECTIVE EVENTS, A COMBINED TOTAL OF $80,000. - THROUGH THE PANDEMIC THE B.A.A. WAS ABLE TO MAINTAIN ITS STAFF IN THE ABSENCE OF LIVE EVENTS AND UTILIZED THAT TIME TO FOCUS ENERGY ON STRATEGIC DISCUSSIONS FOR THE B.A.A.'S COMMUNITY ENGAGEMENT ACTIVITIES. THE B.A.A. CONVENED A GROUP OF LOCAL LEADERS IN RUNNING AND ATHLETICS FROM A DIVERSE SET OF ORGANIZATIONS AND NEIGHBORHOODS THROUGHOUT BOSTON. THE RESULTING CONVERSATIONS ENABLED THE B.A.A. TO IDENTIFY SEVERAL BARRIERS TO RUNNING AND FITNESS FOR COMMUNITIES TYPICALLY UNDERSERVED BY THE ORGANIZATION IN BOSTON, AND FOCUS EFFORTS ON COMBATTING THOSE BARRIERS. 3. THE TRAINING AND DEVELOPING OF ATHLETES. A. 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. B. 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.