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BUFFALO-ERIE MARATHON ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BUFFALO-ERIE MARATHON ASSOCIATION INC (EIN 16-1597919)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202403209349321165
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T15:43:16-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043728817PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1TRONCONI SEGARRA & ASSOCIATES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18321 MAIN STREETAddressLine1Txt
CityWILLIAMSVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP14221ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN161597919EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BUFFALO-ERIE MARATHON ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBUFFBusinessNameControlTxt
Phone7168563300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 845AddressLine1Txt
CityAMHERSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14226ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSARA DAYTONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7168563300PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANE M STRAKA CPAPreparerPersonNm
PTINP00165826PTIN
Phone7166331373PhoneNum
Preparation2024-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSARA DAYTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 845AddressLine1Txt
CityAMHERSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14226ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$798,539GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BUFFALOMARATHON.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO PROMOTE AND ENCOURAGE BETTER UNDERSTANDING AMONG THE MEMBERS AND THE GENERAL PUBLIC AS TO THE RELATED HEALTH BENEFITS AND COMPETITIVE ASPECTS OF MARATHONING.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers1300TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$219,159PYContributionsGrantsAmt
CY Contributions Grants$227,781CYContributionsGrantsAmt
PY Program Service Revenue$494,008PYProgramServiceRevenueAmt
CY Program Service Revenue$570,455CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$303CYOtherRevenueAmt
PY Total Revenue$713,167PYTotalRevenueAmt
CY Total Revenue$798,539CYTotalRevenueAmt
PY Grants And Similar Paid$109,082PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$87,687CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$113,190PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$128,763CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$572,368PYOtherExpensesAmt
CY Other Expenses$492,809CYOtherExpensesAmt
PY Total Expenses$794,640PYTotalExpensesAmt
CY Total Expenses$709,259CYTotalExpensesAmt
PY Revenues Less Expenses-$81,473PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$89,280CYRevenuesLessExpensesAmt
Total Assets BOY$193,380TotalAssetsBOYAmt
Total Assets EOY$315,493TotalAssetsEOYAmt
Total Liabilities BOY$1,708TotalLiabilitiesBOYAmt
Total Liabilities EOY$280,847TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$191,672NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$34,646NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROMOTE INTEREST IN MARATHONING INCLUDING THE ORGANIZATION AND CONDUCTING OF MARATHON EVENTS WHICH WOULD BE OF A COMPETITIVE NATURE, TO GIVE AND PROMOTE ENTERTAINMENT, LECTURES, SOCIAL AFFAIRS, AWARD CEREMONIES, EXHIBITIONS, RACES AND FUN RUNS; TO PROMOTE PARTICIPATION IN CIVIC EVENTS AND ISSUE GENERAL INFORMATION BULLETINS RELATING TO SAID ACTIVITIES. TO PROMOTE AND ENCOURAGE BETTER UNDERSTANDING AMONG THE MEMBERS AND THE GENERAL PUBLIC AS TO THE RELATED HEALTH BENEFITS AND COMPETITIVE ASPECTS OF MARATHONING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$647,089ExpenseAmt
Grant$87,687GrantAmt
Revenue$570,758RevenueAmt
DescPRODUCED THE ANNUAL BUFFALO MARATHON ON MEMORIAL DAY WEEKEND AMONG OTHER MARATHONS AND RACES THROUGHOUT THE CITY OF BUFFALO. THROUGH OUR MARATHONS WE ENCOURAGED RUNNING AND FITNESS AS WELL AS RAISED FUNDS FOR VARIOUS LOCAL AND NATIONAL 501(C)(3) CHARITABLE ORGANIZATIONS.Desc
Total Program Service Expenses$647,089TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSARA DAYTONPersonNm
Phone7168563300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1369 FRANKLIN STAddressLine1Txt
CityBUFFALOCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14202ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RAY ERNST
PRESIDENT8.00Yes (X)Yes (X)$0$0$0
MARK FORELL
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
SARA DAYTON
TREASURER2.00Yes (X)Yes (X)$0$0$0
FRITZ VAN LEAVEN
SECRETARY2.00Yes (X)Yes (X)$0$0$0
MARK NARBY
DIRECTOR1.00Yes (X)$0$0$0
WAYNE K NOWOCIN UNTIL 032023
DIRECTOR2.00Yes (X)$0$0$0
JENNIFER REDDING
DIRECTOR1.00Yes (X)$0$0$0
GREG WEBER
EXECUTIVE DIRECTOR20.00Yes (X)$32,200$0$0
RICHARD CLARK
RACE DIRECTOR20.00Yes (X)$32,200$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$64,400TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$227,781AllOtherContributionsAmt
Noncash Contributions$48,266NoncashContributionsAmt
Total Contributions$227,781TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMARATHON REGISTRATIONSDesc
Business900099BusinessCd
Total Revenue Column$570,455TotalRevenueColumnAmt
Related Or Exempt Func Income$570,455RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$570,455TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$303TotalRevenueColumnAmt
Related Or Exempt Func Income$303RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$303OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$798,539TotalRevenueColumnAmt
Related Or Exempt Func Income$570,758RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$87,687TotalAmt
Program Services$87,687ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$64,400TotalAmt
Program Services$48,300ProgramServicesAmt
Management And General$16,100ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$50,408TotalAmt
Program Services$37,806ProgramServicesAmt
Management And General$12,602ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$13,955TotalAmt
Program Services$10,466ProgramServicesAmt
Management And General$3,489ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,636TotalAmt
Management And General$10,636ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,964TotalAmt
Program Services$4,964ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,946TotalAmt
Program Services$22,946ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,466TotalAmt
Management And General$7,466ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
RACE APPAREL, SUPPLIES$247,937$247,937
AWARDS AND PRIZES$101,807$101,807
EQUIPMENT RENTAL$48,243$48,243
SECURITY$18,211$18,211

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$30,599TotalAmt
Program Services$18,722ProgramServicesAmt
Management And General$11,877ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$709,259TotalAmt
Program Services$647,089ProgramServicesAmt
Management And General$62,170ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$193,380BOYAmt
EOY$308,982EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$568EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$5,943EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$193,380BOYAmt
EOY$315,493EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,708BOYAmt
EOY$12,253EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$268,594EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,708BOYAmt
EOY$280,847EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$191,672BOYAmt
EOY$34,646EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$191,672BOYAmt
EOY$34,646EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$193,380BOYAmt
EOY$315,493EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$89,280ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$246,306OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$81,680CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$75,800CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$235,119CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$219,159CurrentTaxYearMinus1YearAmt
Current Tax Year$227,781CurrentTaxYearAmt
Total$839,539TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$681,672CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$424,511CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$192,607CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$494,008CurrentTaxYearMinus1YearAmt
Current Tax Year$570,455CurrentTaxYearAmt
Total$2,363,253TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$763,352CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$500,311CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$427,726CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$713,167CurrentTaxYearMinus1YearAmt
Current Tax Year$798,236CurrentTaxYearAmt
Total$3,202,792TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,202,792PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,422CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$378CurrentTaxYearMinus3YearsAmt
Total$2,800TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,422CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$378CurrentTaxYearMinus3YearsAmt
Total$2,800TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$765,774CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$500,689CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$427,726CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$713,167CurrentTaxYearMinus1YearAmt
Current Tax Year$798,236CurrentTaxYearAmt
Total$3,205,592TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99910PublicSupportCY509Pct
Public Support PY5090.99910PublicSupportPY509Pct
Investment Income CY0.00090InvestmentIncomeCYPct
Investment Income PY0.00090InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1KALEIDA HEALTH FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11028 MAIN STAddressLine1Txt
CityBUFFALOCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14202ZIPCd
FieldValueIRS element (for citing)
Recipient EIN161579143RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$21,547CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantCARDIAC PROGRAMS AT BUFFALO GENERAL MEDICAL CENTER/GATES VASCULAR INSTITUTEPurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION HAS A GRANT COMMITTEE OF WHICH MEMBERS ARE APPOINTED BY THE BOARD. THE GRANT COMMITTEE IS RESPONSIBLE FOR RECEIVING AND REVIEWING APPLICATIONS AND ENSURING EACH APPLICANT MEETS THE CRITERIA AS SET FORTH BY THE ADVICE OF ITS LEGAL COUNSEL. THE GRANT COMMITTEE MUST THEN PRESENT ALL INFORMATION DISCOVERED ABOUT THE APPLICANT TO THE ENTIRE BOARD WHICH THEN THE BOARD WILL HAVE SOLE DISCRETION REGARDING WHETHER TO AWARD THE GRANT.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonRICHARD CLARKPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionOFFICERRelationshipDescriptionTxt
Transaction$20,502TransactionAmt
TransactionTHE ORGANIZATION PURCHASED RACE DAY MANAGEMENT AND TIMING SERVICES FROM SCORE THIS, INC., A CONTROLLED ENTITY OF RICHARD CLARK, THE RACE DIRECTOR OF THE BUFFALO-ERIE MARATHON ASSOCIATION, INC. ALL TRANSACTIONS BETWEEN THE ORGANIZATION AND SCORE THIS, INC. ARE AT ARM'S LENGTH.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)REFRESHMENTS FOR RUNNERS8$43,016FAIR MARKET VALUE
Yes (X)RACE SUPPLIES1$3,500FAIR MARKET VALUE
Yes (X)GIFT CERTIFICATES AND ITEMS FOR RUNNERS1$1,750FAIR MARKET VALUE
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE M, LINE 25:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION RECEIVED VARIOUS DONATIONS OF SUPPLIES, REFRESHMENTS AND GIFT ITEMS FOR RUNNERS FOR USE DURING ITS MARATHON ACTIVITIES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE CORPORATION SHALL HAVE VOTING MEMBERS CONSISTING OF THE DIRECTORS THEN SERVING ON THE BOARD OF DIRECTORS (THE "BOARD") OF THE CORPORATION (THE "VOTING MEMBERS"). IF ANY VOTING MEMBER SHALL CEASE TO BE A DIRECTOR FOR ANY REASON WHATSOEVER, HE OR SHE WILL AUTOMATICALLY CEASE TO BE A VOTING MEMBER AND THE PERSON WHO SUCCEEDS HIM OR HER IN THE OFFICE OF DIRECTOR WILL FORTHWITH BECOME A VOTING MEMBER.
FORM 990, PART VI, SECTION A, LINE 7AEACH VOTING MEMBER IN GOOD STANDING SHALL BE ENTITLED AT EVERY MEETING OF VOTING MEMBERS TO ONE VOTE ON ALL MATTERS APPROPRIATE FOR CONSIDERATION BY THE CORPORATION'S MEMBERSHIP. DIRECTORS ELECTED AT ANY MEETING OF THE VOTING MEMBERS SHALL, EXCEPT AS OTHERWISE PROVIDED BY LAW OR THE CERTIFICATE OF INCORPORATION, BE ELECTED BY A PLURALITY OF THE VOTES CAST. ALL OTHER CORPORATE ACTION TO BE TAKEN BY VOTE OF THE VOTING MEMBERS SHALL, EXCEPT AS OTHERWISE PROVIDED BY LAW, THE CERTIFICATE OF INCORPORATION OR THESE BY-LAWS, BE AUTHORIZED BY A MAJORITY OF THE VOTES CAST. THE VOTE FOR DIRECTORS, OR UPON ANY QUESTION BEFORE A MEETING OF THE VOTING MEMBERS, SHALL NOT BE BY BALLOT UNLESS THE PERSON PRESIDING AT SUCH MEETING SHALL SO DIRECT OR ANY VOTING MEMBER SHALL SO DEMAND.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE TAX RETURN AND FINANCIAL STATEMENTS ARE REVIEWED WITH THE BOARD OF DIRECTORS BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CEACH YEAR, ALL OFFICERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT INDICATING ANY POTENTIAL CONFLICT OF INTEREST WITH OTHER BOARD MEMBERS OR TRANSACTIONS IN WHICH THE ORGANIZATION IS A PARTICIPANT.
FORM 990, PART VI, SECTION B, LINE 15ATHE ORGANIZATION'S BOARD OF DIRECTORS PERFORMED A REVIEW OF EXECUTIVE COMPENSATION PAID BY OTHER SIMILAR MARATHONS, IN PARTICULAR THOSE OF SIMILAR SIZE AND NATURE AND IN ADDITION HISTORY AND PERFORMANCE WERE REVIEWED FOR BOTH COMPENSATED RACE DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:SECTION 481(A) ADJUSTMENT FOR ACCOUNTING METHOD CHANGE FROM CASH TO ACCRUAL -246,306.
FORM 990 PART XII LINE 1 - CHANGE IN ACCOUNTING METHODCOMMENCING JAMUARY 1, 2023, THE ORGANIZATION CHANGED FROM THE CASH TO ACCRUAL METHOD OF ACCOUNTING. IN ACCORDANCE WITH THIS CHANGE, A NEGATIVE ADJUSTMENT OF $246,306 WAS MADE. SUCH AMOUNT IS REPORTED AS A SECTION 481(A) ADJUSTMENT ON FORM 990, PART XI, LINE 9.
PART XII, LINE 2CTHE ORGANIZATION'S BOARD, AMONG ITS OTHER DUTIES, ARE TO REVIEW THE AUDIT PROCESS AND SELECT INDEPENDENT AUDITORS.

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