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Western States Endurance Run Foundation

EIN 94-2902794 · Auburn, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To be a leader in the sport of ultrarunning and promote its personal and community benefits through trail stewardship, research, and providing a life-changing experience.

Income
$1.3 million
Spending
$1.2 million
Spent on programs
97%
Reserves
5.6 months of spending
Largest source of income
donations and private grants, 72%
Employees
1
Volunteers
1,600
Highest pay
$111,347, executive director/race director

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 75 out of 100. Higher than 37% of charities in its peer group (philanthropy, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 5.6 months of spending.

  • Debt

    10 of 20

    It owes 45% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 4% of income.

  • Income trend

    15 of 15

    Income rose 18% on the year before.

  • Spending floor

    15 of 15

    97% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 70 out of 100. Higher than 23% of charities in its peer group (philanthropy, $1m to $10m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $959,383 spent. Successfully completed the 52nd annual Western States 100-Mile Endurance Run in June 2025. Increased worldwide engagement with over 31 hours of continuous livestream broadcast with over 1.2 million views globally. There were 285 finishers with a finish rate of 77% and improved tracking of runners with Starlink internet satellite connections to augment runner safety.
  2. $172,520 spent. Completed the third year of a multi-year project with US Forest Service to re-route and improve several miles of the Western States trail in the Granite Chief Wilderness Area, a federally designated Wilderness Area. The re-route project will continue through the summer of 2026. Successfully completed annual trail work on 100 miles of the Western States trail using our volunteer steward program, a partnership between Western States Endurance Run Foundation, US Forest Service, Auburn State Recreation Area and Western States Trail Foundation, modeled after the Pacific Crest Trail Association. This trail work included both financial commitment from WSER and from coordinated volunteer effort.
  3. $27,803 spent. Sponsored two medical studies at the 2025 Western States 100-Mile Endurance Run entitled: "The interrelationship between nutritional strategies, body core temperature and gastrointestinal distress during the Western States Endurance Run" led by Lois Mougin of Loughborough University, UK and "Biomechanical workload, total energy expenditure and markers of bone health in ultrarunners competing in the 2025-2029 Western States Endurance Run" led by Richard Wily of the University of Montana and the Department of Defense.Both studies were successfully completed and researchers in the first study have recently published an article in the Journal of Applied Physiology entitled: (Continued on Schedule O)"Physiological, nutritional, and thermoregulatory responses of a world class mountain-ultramarathon athlete during the 2025 Western States Endurance Run 100."The WSER Foundation hosted a pre-race medical conference in Auburn on May 23, 2025 with 65 attendees to present the results of research conducted at the WSER. The Foundation's Medical Director presented pre-race zoom conferences to discuss medical issues of concern for WSER entrants.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending September 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 1994.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.