The Boston Athletic Association

Nonprofit profile at a glance

EIN
046111707
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Boston, MA, USA
Phone
6172361652
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$37,876,596
Expenses
$36,359,970
Assets
$45,231,061
Liabilities
$13,846,899

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

24 people listed

Executive titles in this filing

  • JOHN FLEMING (PRESIDENT & CEO)

Highest reported compensation

  • JOHN FLEMING (PRESIDENT & CEO): $387,450 total reported compensation
  • SCOTT STOVER (CHIEF MARKETING OFFICER): $230,350 total reported compensation
  • LAUREN CLINE PROSHAN (CHIEF OF RACE OPS & PRODUCTION): $229,093 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

Described here are the other events and programs conducted by the baa, in addition to the boston marathon, that promote health and fitness. They comprise: (1) the conduct of long distance, mass participation running events throughout the year, (2) the provision of a variety of community service events and programming 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. Each of these is described separately below: 1. Long distance, mass participation running events: 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": a. The boston 5k, a 3.1 mile road race held in boston annually on the saturday of boston marathon weekend involving 10,000 participants. B. The baa 10k, a 6.2 mile road race conducted in boston annually in late june involving 10,000 participants; and c. The baa half marathon, a 13.1 mile road race conducted in boston annually in november involving 9,000 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. 2. Baa community and youth programs and outreach, 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 middle school relay challenge, 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. - 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. - 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 baa rebranded this event in 2023 as one of a series of neighborhood fitness events across boston which engage athletes in fun runs in different neighborhoods including east boston, dorchester, mattapan, and roxbury and brighton/allston. - the baa initiated a charitable givi

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 85
  • Accountability: 100
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.8%; rating input score 86
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: $14.52 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.7%; rating input score 95; 24th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.2%; rating input score 98; 29th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 85.8% of revenue deployed · 89% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $32.4M in reported program spending
  • Leadership: top reported pay $387K · 24 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $5.5M reported
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 49 filed money-flow records
  • Related organizations: 35 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.