﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2016v3.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-11-13T13:00:03-06:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>043728817</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Tronconi Segarra &amp; Associates LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8321 Main Street</AddressLine1Txt>
        <CityNm>Williamsville</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14221</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161597919</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Buffalo-Erie Marathon Association Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BUFF</BusinessNameControlTxt>
      <PhoneNum>7164328005</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 845</AddressLine1Txt>
        <CityNm>Amherst</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14226</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Wayne K Nowocin</PersonNm>
      <PersonTitleTxt>president/treasurer</PersonTitleTxt>
      <PhoneNum>7164328005</PhoneNum>
      <SignatureDt>2017-10-30</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Adam P Ohar CPA</PreparerPersonNm>
      <PTIN>P00844640</PTIN>
      <PhoneNum>7166331373</PhoneNum>
      <PreparationDt>2017-10-30</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>50.75.183.162</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2017-10-30</IPDt>
      <IPTm>09:48:18</IPTm>
      <IPTimezoneCd>ED</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>DA39A3EE5E6B4B0D3255BFEF95601890AFD80709</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>F70E7A65F91661120E84AAB05EF1B63D2B1D860F</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2017-02-10 21:41:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>Wayne K Nowocin</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO Box 845</AddressLine1Txt>
        <CityNm>Amherst</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14226</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>689042</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.buffalomarathon.com</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2001</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To promote and encourage better understanding among the members and the general public as to the related health benefits and competitive aspects of marathoning.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>1500</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>7600</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>35060</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>477942</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>625891</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>19</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>13</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>11359</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>16270</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>496920</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>677234</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>60760</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>75126</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>43671</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>44832</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>415800</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>476345</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>520231</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>596303</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-23311</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>80931</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>377033</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>460702</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>2738</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>377033</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>457964</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>To 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, exhibtions, 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>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>506816</ExpenseAmt>
      <GrantAmt>75126</GrantAmt>
      <RevenueAmt>625891</RevenueAmt>
      <Desc>Produce the annual Buffalo Marathon on memorial Day Weekend among other marathons and races throughout the city of Buffalo. Through our marathons we encourage running and fitness as well as raising funds for various local and national 501(c)(3) charitable organizations.</Desc>
      <TotalProgramServiceExpensesAmt>506816</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
      <ConservationEasementsInd>0</ConservationEasementsInd>
      <CollectionsOfArtInd>0</CollectionsOfArtInd>
      <CreditCounselingInd>0</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd>0</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd>0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>0</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>29</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>1</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>0</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>WAYNE K NOWOCIN</PersonNm>
        <PhoneNum>7164328005</PhoneNum>
        <USAddress>
          <AddressLine1Txt>282 Falls Road</AddressLine1Txt>
          <CityNm>West Falls</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14170</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Wayne K Nowocin</PersonNm>
        <TitleTxt>President &amp; Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>6.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Mark Forell</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Fritz Van Leaven</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Ray Ernst</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Nancy Sheehan Esq</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Greg Weber</PersonNm>
        <TitleTxt>Co-executive director</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>19231</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Richard Clark</PersonNm>
        <TitleTxt>Co-Executive Director</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>19231</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>38462</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>35060</FundraisingAmt>
      <TotalContributionsAmt>35060</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Marathon Registrations</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>625891</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>625891</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>625891</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>13</TotalRevenueColumnAmt>
        <ExclusionAmt>13</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>24230</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>35060</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>11808</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>12422</TotalRevenueColumnAmt>
        <ExclusionAmt>12422</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>3848</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>3848</TotalRevenueColumnAmt>
        <ExclusionAmt>3848</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>677234</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>625891</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>16283</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>75126</TotalAmt>
        <ProgramServicesAmt>75126</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>38462</TotalAmt>
        <ManagementAndGeneralAmt>38462</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>6370</TotalAmt>
        <ManagementAndGeneralAmt>6370</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>19275</TotalAmt>
        <ManagementAndGeneralAmt>19275</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>9555</TotalAmt>
        <ManagementAndGeneralAmt>9555</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>89250</TotalAmt>
        <ProgramServicesAmt>89250</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>17457</TotalAmt>
        <ProgramServicesAmt>17457</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1812</TotalAmt>
        <ProgramServicesAmt>1812</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>26239</TotalAmt>
        <ProgramServicesAmt>26239</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>5505</TotalAmt>
        <ProgramServicesAmt>5505</ProgramServicesAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>12413</TotalAmt>
        <ManagementAndGeneralAmt>12413</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Race Apparel</Desc>
        <TotalAmt>79733</TotalAmt>
        <ProgramServicesAmt>79733</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Supplies</Desc>
        <TotalAmt>59039</TotalAmt>
        <ProgramServicesAmt>59039</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Race Awards</Desc>
        <TotalAmt>50648</TotalAmt>
        <ProgramServicesAmt>50648</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Equipment Rental</Desc>
        <TotalAmt>49497</TotalAmt>
        <ProgramServicesAmt>49497</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>55922</TotalAmt>
        <ProgramServicesAmt>52510</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3412</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>596303</TotalAmt>
        <ProgramServicesAmt>506816</ProgramServicesAmt>
        <ManagementAndGeneralAmt>89487</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>339528</BOYAmt>
        <EOYAmt>460702</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>37505</BOYAmt>
      </SavingsAndTempCashInvstGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>377033</BOYAmt>
        <EOYAmt>460702</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>2738</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>2738</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>377033</BOYAmt>
        <EOYAmt>457964</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>377033</BOYAmt>
        <EOYAmt>457964</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>377033</BOYAmt>
        <EOYAmt>460702</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>80931</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="Tax Basis">X</MethodOfAccountingOtherInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>7600</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35060</CurrentTaxYearAmt>
        <TotalAmt>42660</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>279323</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>375657</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>426704</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>477883</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>625891</CurrentTaxYearAmt>
        <TotalAmt>2185458</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>279323</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>375657</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>426704</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>485483</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>660951</CurrentTaxYearAmt>
        <TotalAmt>2228118</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>2228118</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>111</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>68</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13</CurrentTaxYearAmt>
        <TotalAmt>266</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>111</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>68</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13</CurrentTaxYearAmt>
        <TotalAmt>266</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearAmt>3848</CurrentTaxYearAmt>
        <TotalAmt>3848</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>279434</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>375725</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>426759</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>485502</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>664812</CurrentTaxYearAmt>
        <TotalAmt>2232232</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99820</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99970</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00010</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00030</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>EXPO</Event1Nm>
        <GrossReceiptsEvent1Amt>59290</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>35060</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>24230</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>5272</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>6536</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>59290</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>35060</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>24230</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>5272</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>6536</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11808</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>12422</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Neurofibromatosis Incorporated Northeast</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>9 Bedford St 3</AddressLine1Txt>
          <CityNm>Burlington</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01803</ZIPCd>
        </USAddress>
        <RecipientEIN>043603076</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>13000</CashGrantAmt>
        <PurposeOfGrantTxt>General Support</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Hospice Foundation of Western New York Inc</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>225 Como Park Blvd</AddressLine1Txt>
          <CityNm>Cheektowaga</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14227</ZIPCd>
        </USAddress>
        <RecipientEIN>223137812</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>9000</CashGrantAmt>
        <PurposeOfGrantTxt>General Support</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Team Red White and Blue</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1110 W Platt St</AddressLine1Txt>
          <CityNm>Tampa</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33606</ZIPCd>
        </USAddress>
        <RecipientEIN>272196347</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>8000</CashGrantAmt>
        <PurposeOfGrantTxt>General Support</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Girls on the Run of Buffalo Inc</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>877 E Delevan Ave</AddressLine1Txt>
          <CityNm>Buffalo</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14215</ZIPCd>
        </USAddress>
        <RecipientEIN>272193377</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>12000</CashGrantAmt>
        <PurposeOfGrantTxt>General Support</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Police Athletic League of Buffalo Inc</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>65 Niagara Square 2101</AddressLine1Txt>
          <CityNm>Buffalo</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14202</ZIPCd>
        </USAddress>
        <RecipientEIN>161468698</RecipientEIN>
        <IRCSectionDesc>501(c)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>General Support</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>5</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The 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>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization amended and restated its bylaws during the year to change the classification of its members. The amendments and restatements are as follows: "Classification of Members. Being a non-charitable corporation as defined by Section 102 of the New York Not-for-Profit corporation law, the BUFFALO-ERIE MARATHON ASSOCIATION, INC. (the "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." "Resignations. Any Voting Member may resign at any time and such resignation shall take effect at the time specified therein, and unless otherwise specified therein, the acceptance of such resignation shall not be neccessary to make it effective, provided, nevertheless, that the resignation of any Voting Member in such capacity will also include or be deemed to include the resignation of such Voting Member in his or her capacity as a director serving on the Board of Directors."</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Each 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>There are no committees that have authority to act on behalf of the governing body.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The tax return and financial statements are reviewed with the board of directors before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>the 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 where reviewed for both compensated race directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Marthon Expenses : Graphics and Design: Program service expenses 23,418. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,418. Marathon Expenses:Contract Service: Program service expenses 47,662. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,662. Marathon Expenses: Security and Traffic: Program service expenses 18,170. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,170.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization files its returns using the Tax Basis Method of accounting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c:</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's Board, among its other duties, are to review the audit process and select independent auditors.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>