The Boston Athletic Association

“The boston athletic association has one class of voting members consisting of 139 members. The members are elected by the board of governors and have the authority to amend and revoke the bylaws. The members' primary duty is to annually elect the boston athletic association's board of governors.”

“The form is prepared by the boston athletic association's outside tax advisors. A complete draft of the form 990 is reviewed by the executive director, the finance committee (made up of the treasurer and three board of governors) and the president of the board. The form 990 is then distributed to the full board of governors.”

“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, they will disclose such conflict 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 (c) the approval is by a majority of the directors (not counting the interested governor) (d) 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.”

“The compensation of all officers is determined by the 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. 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 an appropriate salary for all officers, it brings it to the full board for its consideration and action.”

“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.”

“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 the sponsorship of long distance running events (especially the annual baa marathon) and of track and field teams and meets and similar athletic exercises.”

“Fundraising expenditures are associated with the creation of long-term sponsorship relationships.”

“Description:runbase total expenses:52497 program services:52497”

“Description:tv production total expenses:278633 program services:278633”

“Description:pre/post-race events total expenses:595404 program services:595404”

“Description:runner transport total expenses:438082 program services:438082”

“Description:runner supplies total expenses:554326 program services:554326”

“Description:world marathon majors total expenses:232199 program services:232199”

“Description:trophies and medals total expenses:170426 program services:170426”

“Description:volunteer expenses total expenses:129911 program services:129911”

“Description:other total expenses:540984 program services:540984”