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gcc compiler

gcc - minimum macOS version

Specifying SDK version while compiling
      gcc -o myTestApp myTestApp.c -mmacosx-version-min=10.9

info.plist
      <key>LSMinimumSystemVersion</key>
        <string>10.9.0</string>

Verifying which SDK was used for compiling a binary
     otool -l /path/to/binary
then inspect the LC_VERSION_MIN_MACOSX load command; specifically, the version field.
    cmd LC_VERSION_MIN_MACOSX
      cmdsize 16
      version 10.6     <-- Snow Leopard
          sdk 10.13

Winteracter - minimum macOS version

The above is also valid for Winteracter since the Fortran compiler is written in C.