2025-09-29T09:02:12-07:00 2024-12-31 421585901 NANETTE K MILLER CPA PC 2450 VIRGINIA AVE NW E309 WASHINGTON DC 20037 990 2024-01-01 742112511 MONTGOMERY COUNTY ROAD RUNNERS CLUB INC MONT 3013530200 PO BOX 1703 ROCKVILLE MD 208491703 MICHAEL PATRICK TREASURER (CURRENT) 3013530200 2025-03-09 true true NAN MILLER CPA P00620061 2024637600 2025-09-29 X 2024 2025-03-06 01:10:19Z ASHLEY ZURAF PO BOX 1703 ROCKVILLE MD 208491703 778374 false X WWW.MCRRC.ORG X 1979 MD TO PROMOTE AND ENCOURAGE THE SPORT OF RUNNING. 9 9 2 1300 0 0 139994 138288 575728 607462 11946 26625 17832 5999 745500 778374 8000 8000 0 104899 108105 0 8486 627475 614728 740374 730833 5126 47541 689811 757099 3275 4910 686536 752189 MCRRC AIMS TO BE THE LEADING AUTHORITY ON THE ORGANIZATION OF RUNNING EVENTS AND PROGRAMS IN MONTGOMERY COUNTY MARYLAND STRIVING TO MEET THE NEEDS OF INDIVIDUAL RUNNERS AND COMMUNITY ORGANIZATIONS ENGAGED IN RUNNING AND FITNESS ACTIVITIES. false false 678604 8000 711181 TRAINING AND RUNNING PROGRAMS AND RACE OPERATIONS PROVIDED SERVICES FOR COMPETITIVE AND NONCOMPETITIVE EVENTS OPEN TO APPROXIMATELY 3,000 MEMBERS AND THE GENERAL PUBLIC. 678604 true false false false false false false false false false true false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 12 0 true 2 true false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true true true false true false X X MCRRC 3013530200 PO BOX 1703 ROCKVILLE MD 208491703 X BRIAN MURPHY PRESIDENT 12.00 X X 0 0 0 SHERENE SEPEHRI VICE PRESIDENT 12.00 X X 0 0 0 MICHAEL PATRICK TREASURER 12.00 X X 0 0 0 JANE HEINRICHS SECRETARY 12.00 X X 0 0 0 JIM DAHLEM MEMBER AT LARGE 6.00 X 0 0 0 DEB GRIFFIN MEMBER AT LARGE 6.00 X 0 0 0 SHLOMO FISHMAN MEMBER AT LARGE 6.00 X 0 0 0 LIBBY MILLER MEMBER AT LARGE 6.00 X 0 0 0 ERIC LONDON MEMBER AT LARGE 6.00 X 0 0 0 ASHLEY ZURAF EXECUTIVE DIRECTOR 40.00 X 90819 0 0 90819 0 0 false false false 98076 40212 138288 TRAINING AND RACE EVENTS 711300 607462 0 0 607462 26625 0 26625 GEAR SHOP 999999 5843 5843 0 0 MISCELLANEOUS 999999 156 156 0 0 5999 778374 613461 0 26625 8000 8000 90819 72655 13625 4539 9489 7345 1375 769 7797 6238 1170 389 5519 0 5519 0 8745 0 8745 0 1784 0 1784 0 164 164 0 0 15712 12570 2357 785 17879 14302 2682 895 22197 17758 3330 1109 9307 7958 1349 0 7248 5800 1448 0 22804 22445 359 0 TRAINING PROGRAM OPERATIONS 89884 89884 0 0 RACE SUPPLIES AND OPERATION 315060 315060 0 0 AWARDS - NONRACE 40432 40432 0 0 RMS EXPENSES 24168 24168 0 0 33825 33825 0 0 730833 678604 43743 8486 285513 148968 0 0 321203 285677 41574 35526 362724 572605 689811 757099 0 0 3275 4910 3275 4910 X 686536 752189 686536 752189 689811 757099 47541 18109 3 X X true X false true false X 0 0 109668 160842 120883 139994 138288 669675 143686 305601 538946 593114 613305 2194652 0 0 253354 466443 659829 733108 751593 2864327 0 0 0 2864327 6873 5355 7252 11946 26625 58051 6873 5355 7252 11946 26625 58051 12523 17988 4455 446 156 35568 2957946 0.96840 0.96610 0.01960 0.01990 X Pt III Ln 12 Other Income Part III, Line 12 Description: MAILING LISTS 2020: 12523. 2021: 17988. 2022: 0. 2023: 0. 2024: 0. Description: MISCELLANEOUS 2020: 0. 2021: 0. 2022: 4455. 2023: 446. 2024: 156. 0 321203 285677 35526 35526 PAYROLL LIABILITIES AND OTHER 4910 ROUNDING 0 4910 X Pt X, Line 2 IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 740-10, ACCOUNTING FOR UNCERTAINTY OF INCOME TAXES WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITION IN THE FINANCIAL STATEMENTS, INCLUDING THOSE NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. MCRRC ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATUTE. THE ORGANIZATION IS NOT AWARE OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATIONS FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. THREE YEARS AFTER THE FILING DATE (2019 AND SUBSEQUENT YEARS) REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. true SCHOLARSHIPS 4 8000 0 N/A SCHOLARSHIPS Pt VI, Line 6 THE ORGANIZATION HAS MEMBERS WHO PAY DUES TO SUPPORT THE ORGANIZATION. Pt VI, Line 7a THE ORGANIZATIONS MEMBERS MAY CHOSE TO PARTICIPATE INTHE ELECTION OF THE MEMBERS OF THE BOARD OF DIRECTORS. Pt VI, Line 7b MAJOR DECISIONS EFFECTING THE GOVERNANCE OF THE ORGANIZATION ARE VOTED ON BY THE MEMBERS. Pt VI, Line 11b THE 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. Pt VI, Line 12c THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICTS OF INTEREST POLICY ON AN ANNUAL BASIS. Pt VI, Line 15b THE ORGANIZATIONS EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED BY 3 BOARD MEMBERS. SALARIES ARE COMPARED TO OTHER SIMILAR SALARIES IN THE WASHINGTON DC AREA. A RECOMMENDATION IS MADE TO THE ENTIRE BOARD AT WHICH TIME THE COMPENSATION PACKAGE IS THEN VOTED ON FOR APPROVAL. Pt XII, Line 1 A REVIEW WAS PERFORMED FOR THE YEAR ENDED DECEMBER 31, 2023 PREPARED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. NO REVIEW WAS PERFORMED IN 2022. THE 990 IN 2022 WAS PREPARED ON THE CASH BASIS. THE 990 SHOULD MATCH ANY ISSUED FINANCIAL REPORTS. FOR THE YEAR ENDED DECEMBER 31, 2023, THE BASIS OF PREPARATION FOR THE 990 CHANGED FROM CASH TO OTHER - MODIFIED ACCRUAL METHOD.