Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 5,271,557 | 5,644,444 | 6,840,503 | 6,457,246 | 7,337,468 | 31,551,218 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | 7,225,315 | 7,540,936 | 11,276,018 | 9,545,883 | 10,496,051 | 46,084,203 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 6 | Total. Add lines 1 through 5. | 12,496,872 | 13,185,380 | 18,116,521 | 16,003,129 | 17,833,519 | 77,635,421 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 4,429,000 | 4,671,000 | 4,846,500 | 5,008,000 | 5,321,500 | 24,276,000 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 49,988 | 39,415 | 127,569 | 66,357 | 25,343 | 308,672 |
| c | Add lines 7a and 7b.. | 4,478,988 | 4,710,415 | 4,974,069 | 5,074,357 | 5,346,843 | 24,584,672 |
| 8 | Public support. (Subtract line 7c from line 6.) | 53,050,749 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 12,496,872 | 13,185,380 | 18,116,521 | 16,003,129 | 17,833,519 | 77,635,421 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 4,310 | 7,152 | 88,403 | 262,405 | 232,641 | 594,911 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 4,310 | 7,152 | 88,403 | 262,405 | 232,641 | 594,911 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | |||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 12,501,182 | 13,192,532 | 18,204,924 | 16,265,534 | 18,066,160 | 78,230,332 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| 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 VI, SECTION A, LINES 6 & 7: | THE BOSTON ATHLETIC ASSOCIATION HAS ONE CLASS OF VOTING MEMBERS CONSISTING OF 156 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. |
| 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 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. |
| 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, 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. |
| FORM 990, PART VI, SECTION B, LINE 15: | 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. |
| 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 24 - OTHER EXPENSES | DESCRIPTION:RUNBASE TOTAL EXPENSES:174630 PROGRAM SERVICES:174630 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:TV PRODUCTION TOTAL EXPENSES:236937 PROGRAM SERVICES:236937 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:PRE/POST-RACE PARTY TOTAL EXPENSES:428790 PROGRAM SERVICES:428790 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:RUNNER TRANSPORT TOTAL EXPENSES:426424 PROGRAM SERVICES:426424 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:RUNNER AMENITIES TOTAL EXPENSES:362557 PROGRAM SERVICES:362557 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:WORLD MARATHON MAJORS TOTAL EXPENSES:133343 PROGRAM SERVICES:133343 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:TROPHIES AND MEDALS TOTAL EXPENSES:126178 PROGRAM SERVICES:126178 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:VOLUNTEER EXPENSES TOTAL EXPENSES:78079 PROGRAM SERVICES:78079 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:OTHER TOTAL EXPENSES:435295 PROGRAM SERVICES:435295 |
| Software ID: | |
| Software Version: |