ASSOCIATION OF INTERNATIONAL MARAT… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1982

Legal Domicile

Principal Officer

JON AL BOKA

Phone

7028092620

Tax Period

2023-01-01 to 2023-12-31

ASSOCIATION OF INTERNATIONAL MARATHONS AND DISTANCE RACES, founded in 1982, is a small nonprofit that reported $494K in total revenue in fiscal year 2023.

Mission

TO PROMOTE AND DESSIMINATE INFORMATION RELATIVE TO DISTANCE RUNNING.

Program Service Accomplishments

Program 1

Expenses: $150,000

AIMS PRODUCES AND DISTRIBUTES THE FREE PUBLICATION "DISTANCE RUNNING" TO MEMBER EVENTS AT WHICH THE MAGAZINES ARE GIVEN TO PARTICIPANTS. THIS PUBLICATION ADVISES ON MATTERS OF INTEREST TO LONG...

AIMS PRODUCES AND DISTRIBUTES THE FREE PUBLICATION "DISTANCE RUNNING" TO MEMBER EVENTS AT WHICH THE MAGAZINES ARE GIVEN TO PARTICIPANTS. THIS PUBLICATION ADVISES ON MATTERS OF INTEREST TO LONG DISTANCE RUNNERS.

Program 2

Expenses: $39,924

DISTRIBUTION COSTS FOR THE "DISTANCE RUNNING" MAGAZINE REFERRED TO IN (A) ABOVE

Program 3

Expenses: $33,125

AIMS MAINTAINS A WEB SITE FOR DISSIMINATION OF ITEMS OF INTEREST TO BOTH MEMBER EVENTS AND TO INDIVIDUAL DISTANCE RUNNERS WORLD WIDE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $493,519

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $493,519

Expense Breakdown

Grants Paid $0

Salaries & Benefits $44,000

Fundraising Expenses $0

Program Expenses $248,886

Other Expenses $442,895

TOTAL EXPENSES $486,895

Year-over-Year Comparison

	2023	2022	Change
Revenue	$493,519	N/A	N/A
Expenses	$486,895	N/A	N/A
Net Income	$6,624	$0	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$44,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FERNANDO JAMARNE	DIRECTOR	20.00	Director	$0	$0	$0
GARY BOSHOFF	DIRECTOR	20.00	Director	$0	$0	$0
MITSUGI OGATA	DIRECTOR	20.00	Director	$0	$0	$0
VACLAV SKRIVANEK	DIRECTOR	20.00	Director	$0	$0	$0
ARPAD KOCSIS	DIRECTOR	20.00	Director	$0	$0	$0
FRANK BAILLIE	DIRECTOR	20.00	Director	$0	$0	$0
PETER MCLEAN	DIRECTOR	20.00	Director	$0	$0	$0
THEODOSIS LIVITSANOS	DIRECTOR	20.00	Director	$0	$0	$0
PACO BORAO	PRESIDENT	20.00	Officer	$0	$0	$0
MARTHA MORALES	VICE PRESIDENT	20.00	Officer	$0	$0	$0
DAVID CUNDY	VICE PRESIDENT	20.00	Officer	$0	$0	$0
HUGH JONES	SECRETARY	20.00	Officer	$0	$0	$44,000
AL BOKA	TREASURER	20.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2023	$493,519	$486,895	$455,747	$6,624
2021	$419,055	$508,087	$320,811	$-89,032
2020	$570,560	$435,535	$404,441	$135,025

ASSOCIATION OF INTERNATIONAL MARATHONS AND DISTANCE RACES