2025-11-17T15:11:29-06:00 2024-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 352724418 ATLANTA TRACK CLUB FOUNDATION INC % CULLEN BRYENTON ATLA 4042319064 201 ARMOUR DRIVE NE ATLANTA GA 30324 RICH KENAH CEO 4042319064 2025-11-17 true true MARC A AZAR P91739349 4048746244 2025-11-17 2024 2025-03-06 01:10:19Z RICH KENAH 201 ARMOUR DRIVE NE ATLANTA GA 30324 366958 false X www.atlantatrackclub.org X 2021 GA TYPE I SUPPORTING ORGANIZATION OF ATLANTA TRACK CLUB-FOCUSES ON ANNUAL FUNDRAISING INITIATIVES TO SUPPORT COMMUNITY PROGRAMMING, SCHOLARSHIPS, AND CAPITAL PROJECTS. 8 8 0 0 0 0 367849 302485 25821 64473 0 0 0 0 393670 366958 35000 20000 0 0 406610 319572 0 0 387751 192869 259293 634479 598865 -240809 -231907 171708 130640 653808 842047 -482100 -711407 X TYPE 1 SUPPORTING ORGANIZATION OF ATLANTA TRACK CLUB. RESPONSIBLE FOR FUNDRAISING, CHARITABLE CONTRIBUTIONS AND CAPITAL PROJECTS. THE ORGANIZATION'S INITIAL ACTIVITY WILL BE TO RAISE FUNDING TO CONSTRUCT, OPEN AND MAINTAIN AN INDOOR CENTER TO SERVE AS A RUNNING AND FITNESS HUB FOR ATLANTA AND A COMMUNITY CENTER FOR THE RESIDENTS OF GROVE PARK. ONCE THE INDOOR CENTER OPENS, 70% OF THE FOUNDATION'S EFFORTS WILL BE TO SUPPORT AND ENHANCE THE ATLANTA TRACK CLUB, INC. AND 30% WILL PROVIDE SUPPORT TO ORGANIZATIONS IN ATLANTA THAT SUPPORT HEALTH AND FITNESS. false false 201114 10000 64473 Youth Programs: The Foundation raises funds for the Atlanta Track Club's youth-based initiatives to suPport community programming, greatest need, and annual scholarship programs. Atlanta Track Club is dedicated to inspiring and engaging Atlanta area youth to make better lifestyle choices and become active through the sport of running. Together with the community, Atlanta Track Club is committed to fighting the childhood obesity epidemic, through the Kilometer Kids youth running program. Founded in 2007, Kilometer Kids has impacted more than 34,000 young people in metro Atlanta and beyond. 10000 10000 Endurance Cardio Data Registry Grant: The Foundation provided a $10,000 grant to Emory for the Endurance Cardio Data Registry. This grant by the Foundation was made possible by a grant from the Southern Co Charitable Foundation. The Atlanta Track Club and Emory Sports Cardiology continue to be involved in research promoting the cardiovascular health in Masters athletes to study disparities and the CV health of Masters athletes. This project is studying the impact of self-identified race and social determinants of health on CV phenotypes in a mixed cohort of Black and White women and men Masters athletes. The goal is to recruit and study ~240 athletes over the coming 1-3 years to complete this study. This study includes questionnaires, basic blood tests, and non-invasive cardiovascular testing (vascular function, echocardiography, and a coronary calcium score.) ATC Foundation funding supports the acquisition of these study tests. Key Participants include athletes aged between 40-65 years-old with no prior cardiac history and overall lower cardiac risk, who must be engaged in high levels of exercise (includes prior endurance competitions and regular high amounts of exercise per week.) 211114 true true false false false false false false false false false false false true true false true false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true X 0 0 true 0 false false false false false false false false false false false false X 8 8 false false false false false true false true true false false true true true true true true true true false GA X CULLEN BRYENTON 4042319064 201 ARMOUR DRIVE NE ATLANTA GA 30324 RICH KENAH CEO 8.0 32.0 X 47158 335052 32090 KENDYL MOSS PRESIDENT 39.0 1.0 X 157346 15638 12930 CULLEN BRYENTON CFO 4.0 36.0 X 14308 148550 20480 KATIE KIRKPATRICK BOARD CHAIR 2.0 1.0 X 0 0 0 GAIL DEVERS BOARD MEMBER-VICE CHAIR 1.0 0.0 X 0 0 0 Tim Hynes BOARD MEMBER-TREASURER 2.0 2.0 X 0 0 0 MIKE ANDERSON BOARD MEMBER 1.0 0.0 X 0 0 0 ERIKA JOLLY BROOKES BOARD MEMBER 1.0 1.0 X 0 0 0 JULIA EMMONS BOARD MEMBER 1.0 0.0 X 0 0 0 Da'Rel Patterson BOARD MEMBER 1.0 2.0 X 0 0 0 DAN GORDON BOARD MEMBER 1.0 0.0 X 0 0 0 218812 499240 65500 1 false true false 0 302485 2529 302485 RACE FEES 64473 64473 64473 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 366958 64473 0 10000 10000 10000 10000 0 0 239650 239650 0 53421 53421 668 668 6635 6635 19198 19198 0 0 0 0 0 0 30000 30000 32637 32637 3566 3566 1472 1472 0 0 0 0 504 504 0 0 0 0 YOUTH PROGRAMS 191114 191114 598865 211114 0 387751 90532 130640 0 0 0 0 81176 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 171708 130640 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 653808 842047 653808 842047 X -482100 -711407 0 0 -482100 -711407 171708 130640 X -231907 2600 X false true X true false X X X 1 ATLANTA TRACK CLUB INC 581367422 7 true 191114 0 1 191114 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO ATLANTA TRACK CLUB INC 842047 842047 X PART X, LINE 2 ATLANTA TRACK CLUB, INC. (ATC) HAS BEEN GRANTED NONPROFIT STATUS BY THE IRS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, ATC IS EXEMPT FROM FEDERAL INCOME TAXES ON THE EXCESS OF ITS REVENUES OVER ITS EXPENSES. THIS EXEMPTION PROVIDES THAT DONORS MAY DEDUCT CONTRIBUTIONS TO ATC AS PROVIDED BY SECTION 170 OF THE INTERNAL REVENUE CODE. . FURTHER, ATC HAS BEEN FOUND NOT TO BE A PRIVATE FOUNDATION UNDER THE IRS CODE SECTION 509(A)(1) AND ACCORDINGLY, ATC IS SUBJECT TO A TAX ONLY ON UNRELATED BUSINESS INCOME. NO INCOME OR EXCISE TAXES ARE APPLICABLE TO THE PERIODS ENDED DECEMBER 31, 2024 OR 2023. . ATLANTA TRACK CLUB PROPERTIES, LLC (ATCP) IS ORGANIZED AS A SINGLE-MEMBER LIMITED LIABILITY COMPANY AND IS TREATED AS A DISREGARDED ENTITY FOR TAX REPORTING PURPOSES. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. . ATLANTA TRACK CLUB FOUNDATION INC. (ATCF) IS ORGANIZED AS A 501(C)(3) AND IS TREATED AS A SUPPORTING ORGANIZATION OF ATC THAT FILES A SEPARATE RETURN FOR TAX REPORTING PURPOSES. ATCF IS EXEMPT FROM FEDERAL INCOME TAXES ON THE EXCESS OF ITS REVENUES OVER ITS EXPENSES. THIS EXEMPTION PROVIDES THAT DONORS MAY DEDUCT CONTRIBUTIONS TO ATCF AS PROVIDED BY SECTION 170 OF THE INTERNAL REVENUE CODE. . THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE DECEMBER 31, 2021. true EMORY UNIVERSITY 1762 CLIFTON AVE ATLANTA GA 30655 455550340 501(C)3 10000 RESEARCH 1 SCHOLARSHIP 2 10000 PART I, LINE 2 Grant funding was received by the Foundation for a specific research project being conducted by Emory University, therefore the funding was provided to Emory University. The individual responsible for overseeing the study at Emory provides semi-annual updates to the Foundation's Board of Directors on the status and progress of the project. SCHOLARSHIP FUNDS ARE PAID DIRECTLY TO THE COLLEGE/UNIVERSITY OF THE WINNERS. X X X X false false false false false false false true false KENDYL MOSS PRESIDENT 157346 0 0 15638 0 0 6439 480 6635 0 170420 16118 0 0 RICH KENAH CEO 47158 177802 0 157250 0 0 2983 12651 2948 14132 53089 361835 0 0 CULLEN BRYENTON CFO 14308 125330 0 23220 0 0 616 5983 1217 13289 16141 167822 0 0 SCHEDULE J, PART I, LINE 7 BONUSES ARE DETERMINED BY THE BOARD AND BASED ON A POOL OF STAFF SALARIES MULTIPLIED BY A SET BUDGET PERCENTAGE ESTABLISHED DURING THE BUDGET PREPARATION. THE POOL OF SALARIES IS THE BASE AMOUNT AND THE BOARD MAY APPROVE MORE IF IT'S DEEMED APPROPRIATE. BONUS AWARDS ARE ALLOCATED BASED ON PERFORMANCE. SCHEDULE J, PART II THE SUPPORTED ORGANIZATION, ATLANTA TRACK CLUB, INC. EIN: 58-1367422 PAYS COMPENSATION TO AND PROVIDES FORMS W-2 TO THE THREE OFFICERS OF THIS ENTITY. THIS ENTITY DOES NOT ISSUE FORMS W-2 BUT HAS SET UP A LIABILITY TO REIMBURSE THE ALLOCATED COMPENSATION AND BENEFITS. PART V, LINE 1 ALL FORMS W-2 FOR COMPENSATION FOR OFFICERS ARE ISSUED BY ATLANTA TRACK CLUB, INC. EIN 58-1367422 PART VI, LINE 7a The Directors shall be appointed by the ATC Board of Directors or its designee(s) and consist of (1) the chairperson of the ATC Board of Directors; (2) the Vice Chair/chair-elect of the ATC Board of Directors; (3) the treasurer of the ATC Board of Directors; and (4) remaining directors selected by the ATC Executive Committee ("at-large Directors"). At-large Directors need to have demonstrated an interest in running and walking, philanthropic activities, and community relations. The Board may elect to increase the number of at-large Directors up to a total of twelve (12) Directors by a two-thirds (2/3) majority vote of the Board. Upon creation of a new Board seat, additional at-large Directors will be selected by the ATC Executive Committee and then appointed by the ATC Board of Directors. In addition to the voting Directors, the ATC Executive Director and Director of Community Relations and Development shall be ex-officio members of the Board, with rights to attend and participate in any Board meeting but no rights to vote on decisions presented to the Board. PART VI, LINE 11A AFTER A THOROUGH REVIEW BY THE FINANCE COMMITTEE, A COPY OF THE FINAL DRAFT 990 IS SUBMITTED TO THE FULL BOARD OF DIRECTORS FOR ITS REVIEW. AFTER THE REVIEW PROCESS, THE 990 IS FINALIZED AND FILED WITH THE IRS. PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS BOARD OF DIRECTORS AND OFFICERS. EACH AFFECTED INDIVIDUAL MUST SIGN A DISCLOSURE STATEMENT ON A MINIMUM OF AN ANNUAL BASIS AND AN AMENDMENT WHENEVER A CONFLICT ARISES. THE GOVERNANCE COMMITTEE SERVES AS THE REVIEW COMMITTEE TO DETERMINE WHETHER CONFLICTS EXIST WITH RESPECT TO THE BOARD MEMBERS AND OFFICERS. THE EXECUTIVE DIRECTOR SERVES AS THE REVIEWER FOR THE EMPLOYEES. IF A CONFLICT ARISES, IT'S EXAMINED PROMPTLY AND SAID PERSON WILL BE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION WHERE THE CONFLICT EXISTS. PART VI, LINE 15A AND B ATLANTA TRACK CLUB FOUNDATION, INC. DOES NOT PAY COMPENSATION DIRECTLY. OFFICERS KENDYL MOSS, RICH KENAH AND CULLEN BRYENTON RECEIVE COMPENSATION FROM A RELATED ORGANIZATION, ATLANTA TRACK CLUB, INC. AND A PORTION OF THEIR COMPENSATION IS ALLOCATED TO THE FOUNDATION BASED ON TIME SPENT. . COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE SEVING AS THE COMPENSATION COMMITTEE FOR ATLANTA TRACK CLUB INC. NO MEMBERS OF THIS COMMITTEE HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE. DATA WAS USED AS COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE COMMITTEE ADOPTED AND APPROVED A DETAILED POLICY FOR THE CEO'S COMPENSATION REVIEW. PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XI, LINE 9 2,600 Intercompany Transaction between Related Entity. ATLANTA TRACK CLUB INC 201 ARMOUR DRIVE NE ATLANTA GA 30324 581367422 TRACK CLUB GA 501(C)(3) 7 NA false false false false false false false false false false false false false false true true true false true true SEE SUPPLEMENTAL INFORMATION PART V, LINE 2 THE ATLANTA TRACK CLUB FOUNDATION (ATCF) SERVES AS A SUPPORTING ORGANIZATION FOR THE ATLANTA TRACK CLUB, INC. (ATC) BUT ATC IS NOT A CONTROLLED ENTITY BY ATCF. ATCF COLLECTED RACE ENTRY FEES ON BEHALF OF ATC DURING 2023. ATC PAYS SALARIES AND BENEFITS OF SPECIFIC EMPLOYEES BASED ON A PRORATION OF TIME PER WEEK FOCUSED ON ATCF MATTERS V ATC MATTERS. THE ORGANIZATIONS SHARE A FACILITY OWNED BY ATLANTA TRACK CLUB PROPERTIES, LLC, AN ENTITY 100% OWNED BY ATC.