2024-05-15T17:21:32-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-07-01 161541221 NATIONAL LACROSSE LEAGUE INC NATI 2674177951 709 N 2ND STREET SUITE 400 1119 PHILADELPHIA PA 19123 BRETT FROOD COMMISSIONER 2127641390 2024-05-15 1 BRETT FROOD XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 2122862600 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRETT FROOD 709 N 2ND STREET SUITE 400 1119 PHILADELPHIA PA 19123 12151632 0 X WWW.NLL.COM X 1997 NY TO EXHIBIT TO THE PUBLIC THE SPORT OF PROFESSIONAL LACROSSE AND ENHANCE PUBLIC AWARENESS OF ITS TEAMS AND PLAYERS. 36 36 57 15 1231830 0 214360 156728 7680346 10432716 0 0 1909306 1408305 9804012 11997749 5400 1536 0 0 4084905 3567262 0 0 0 5713707 8428951 9804012 11997749 0 0 3996602 4752537 3996602 4752537 0 0 TO PROMOTE AND FOSTER MEMBER CLUBS BY EXHIBITING TO THE PUBLIC PROFESSIONAL INDOOR LACROSSE OF THE HIGHEST POSSIBLE QUALITY, AND TO ENHANCE PUBLIC AWARENESS OF THE SPORT AND ITS PLAYERS. 0 0 THE ORGANIZATION OPERATES A FIFTEEN MEMBER CLUB LEAGUE AND EXHIBITS TO THE PUBLIC THE SPORT OF PROFESSIONAL LACROSSE PLAYED AT THE HIGHEST POSSIBLE LEVEL, ENHANCING PUBLIC AWARENESS OF THE SPORT, ITS TEAMS, AND ITS PLAYERS. 0 1 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 73 0 57 1 1 1 0 0 0 0 0 1 0 X 36 36 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JUSTIN RUBINO EVP BUSINESS OPERATIONS 2674177951 709 N 2ND STREET SUITE 400 1119 PHILADELPHIA PA 19123 MATT HUTCHINGS GOVERNOR (CHAIRMAN) THRU 11/16/22 2.00 X X 0 0 0 JOHN ARLOTTA GOVERNOR 2.00 X 0 0 0 DAN CAREY GOVERNOR 2.00 X 0 0 0 GREG BIBB GOVERNOR 2.00 X 0 0 0 JAMIE DAWICK GOVERNOR/VICE CHAIRMAN 2.00 X X 0 0 0 GARY FUHRMAN GOVERNOR 2.00 X 0 0 0 STEVE GOVETT GOVERNOR 2.00 X 0 0 0 TODD KOBUS GOVERNOR 2.00 X 0 0 0 OLIVER MARTI GOVERNOR 2.00 X 0 0 0 MIKE MOORE GOVERNOR 2.00 X 0 0 0 COLIN PRIESTNER GOVERNOR 2.00 X 0 0 0 MIKE SHANE GOVERNOR 2.00 X 0 0 0 CURT STYRES GOVERNOR 2.00 X 0 0 0 JOE TSAI GOVERNOR 2.00 X 0 0 0 OLLIE WEISBERG GOVERNOR THRU 11/16/22 2.00 X 0 0 0 DAVE ZYGAJ GOVERNOR 2.00 X 0 0 0 BRAD BREWSTER ALTERNATE GOVERNOR (VICE CHAIRMAN) THRU 11/22 2.00 X X 0 0 0 ERIK BAKER ALTERNATE GOVERNOR (CHAIRMAN) 2.00 X X 0 0 0 ANDY ARLOTTA ALTERNATE GOVERNOR 2.00 X 0 0 0 JAMIE BATLEY ALTERNATE GOVERNOR 2.00 X 0 0 0 MIKE BOARD ALTERNATE GOVERNOR 2.00 X 0 0 0 JOHN CATALANO ALTERNATE GOVERNOR 2.00 X 0 0 0 BILL CAMERON ALTERNATE GOVERNOR 2.00 X 0 0 0 MICHAEL DOYLE ALTERNATE GOVERNOR 2.00 X 0 0 0 MARK FINE ALTERNATE GOVERNOR THRU 6/1/23 2.00 X 0 0 0 MICHAEL FRENCH ALTERNATE GOVERNOR 2.00 X 0 0 0 COLBY FACKLER ALTERNATE GOVERNOR 2.00 X 0 0 0 TERRI GIBERSON ALTERNATE GOVERNOR 2.00 X 0 0 0 JOSH GROSS ALTERNATE GOVERNOR THRU 11/16/22 2.00 X 0 0 0 STEVE HILDEBRAND ALTERNATE GOVERNOR 2.00 X 0 0 0 GABE IKARD ALTERNATE GOVERNOR 2.00 X 0 0 0 RICH LISK ALTERNATE GOVERNOR 2.00 X 0 0 0 SCOTT LOFFLER ALTERNATE GOVERNOR 2.00 X 0 0 0 ROB MINTER ALTERNATE GOVERNOR 2.00 X 0 0 0 CAMERON OLSON ALTERNATE GOVERNOR 2.00 X 0 0 0 JARED PRIESTNER ALTERNATE GOVERNOR 2.00 X 0 0 0 RON RACCUIA ALTERNATE GOVERNOR 2.00 X 0 0 0 BRAD SELF ALTERNATE GOVERNOR 2.00 X 0 0 0 PAUL SPEAKER ALTERNATE GOVERNOR 2.00 X 0 0 0 RICH TAO ALTERNATE GOVERNOR 2.00 X 0 0 0 MARC ZAMARIN ALTERNATE GOVERNOR 2.00 X 0 0 0 BRETT FROOD COMMISSIONER 40.00 X 268077 0 0 JUSTIN RUBINO - EVP BUS OPERATIONS & TREASURER 40.00 X 266736 0 10058 JESSICA BERMAN DEPUTY COMMISSIONER 40.00 X 288175 0 6878 JOEL FELD VP BROADCAST & CONTENT 40.00 X 253338 0 26648 MAX TWER DIRECTOR, LACROSSE OPERATIONS & LEGAL AFFAIRS 40.00 X 109681 0 10330 BRIAN LEMON EVP LACROSSE OPERATIONS 40.00 X 193393 0 30486 NICK SAKIEWICZ FORMER COMMISSIONER 0.00 X 1366615 0 4792 2746015 0 89192 7 1 1 0 DOME PRODUCTIONS 130 MERTON ST TORONTO TORONTO CA ON MAS 1A4 BROADCAST PRODUCTION 963299 CREATIVE ARTISTS AGENCY 2000 AVENUE OF THE STARS LOS ANGELES CA 90067 SEARCH FIRM 390000 FREEDOM BROADCAST STUDIOS LLC 407 RIVER RD SUITE 6 CLIFTON NJ 07014 BROADCAST PRODUCTION 268910 AOR INC 1020 CHEROKEE STREET DENVER CO 80204 WEBSITE AGENCY 206875 GOODWAY GROUP 261 OLD YORK ROAD THE PAVILLION SUI JENKINTOWN PA 19046 ADVERTISING AGENCY 200349 15 156728 156728 DUES AND ASSESSMENTS 711210 10408286 10408286 PLAYOFF REVENUE 711210 24430 24430 10432716 167955 167955 149053 153883 -4830 -4830 -4830 SPONSOR ADVERTISING 541800 731830 731830 BROADCASTING RIGHTS 516100 500000 500000 TEAM FINES 900099 13350 13350 1245180 11997749 10432716 1231830 176475 1536 1553494 425000 1103993 23088 113533 348154 34236 121867 391437 1005503 78148 57546 58901 9532 214810 28064 27525 26291 BROADCAST PRODUCTION 4585575 SPORTS BETTING 495900 COMMERCIAL PLATFORM 439315 REFEREE EXPENSES 244787 609514 11997749 1796955 1782018 1482324 1752826 3916 4491 324313 215269 136570 109044 576837 1104158 3996602 4752537 2158208 2008879 7690 0 549837 599837 1280867 2143821 3996602 4752537 X 0 0 3996602 4752537 0 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 1 X 247730 138686 109044 69930 69930 0 6653 6653 0 109044 CASH HELD IN ESCROW 599837 SECURITY DEPOSIT 27000 OPERATING ASSETS 477321 1104158 DUE TO TEAMS 1437077 OPERATING LIABILITIES 682744 SECURITY DEPOSIT 24000 2143821 X 12151632 153883 153883 11997749 0 11997749 12151632 153883 153883 11997749 0 11997749 PART IV, LINE 2B: THE NLL REQUIRES THAT ALL PARTICIPATING TEAMS MAINTAIN A LETTER OF CREDIT. TEAMS CHOOSING NOT TO PURCHASE A LETTER OF CREDIT MUST ESTABLISH A $50,000 ESCROW ACCOUNT WIHT THE NLL. ADDITIONALLY, AS PER THE NLL'S BYLAWS, A TEAM MUST MAINTAIN AN ESCROW ACCOUNT OF $150,000 WITH THE NLL IF THE ORIGINAL $50,000 IS USED BY THE NLL FOR DELINQUENT PAYMENT OF TEAM ASSESSMENTS. FOR NEW TEAMS ENTERING THE NLL, A LETTER OF CREDIT OR ESCROW DEPOSIT TOTALLING $250,000 IS REQUIRED, WHICH MAY BE REDUCED TO $50,000 AT THE START OF THEIR THIRD YEAR WITH THE NLL. THE NLL IS REQUIRED TO MAINTAIN AN ESCROW ACCOUNT TO COMPLY WITH A REQUIREMENT OF THE COLLECTIVE BARGAINING AGREEMENT ENTERED INTO WITH THE PROFESSIONAL LACROSSE PLAYERS ASSOCIATION TO PAY PLAYERS' SALARIES IN THE EVENT THAT A TEAM DEFAULTS. THE AMOUNT MAINTAINED BY THE NLL MUST REMAIN AT $100,000 EXCLUDING INTEREST. THE BALANCE REPRESENTS THE CEILING FOR WHICH THE NLL IS OBLIGATED IN THE EVENT OF REQUIRED PAYOUT. AT JUNE 30, 2023, THE ESCROW BALANCE TOTALED $100,024. PART X, LINE 2: THE NLL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE NLL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE NLL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO FISCAL 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSED TO PART VIII 153,883. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSED TO PART VIII 153,883. X X X X 0 0 0 NICK SAKIEWICZ FORMER COMMISSIONER 76883 0 14732 0 1275000 0 0 0 4792 0 1371407 0 0 0 JESSICA BERMAN DEPUTY COMMISSIONER 144191 0 143984 0 0 0 0 0 6878 0 295053 0 0 0 JOEL FELD VP BROADCAST & CONTENT 189338 0 64000 0 0 0 0 0 26648 0 279986 0 0 0 JUSTIN RUBINO - EVP BUS OPERATIONS & TREASURER 172736 0 94000 0 0 0 0 0 10058 0 276794 0 0 0 BRETT FROOD COMMISSIONER 268077 0 0 0 0 0 0 0 0 0 268077 0 0 0 BRIAN LEMON EVP LACROSSE OPERATIONS 153393 0 40000 0 0 0 0 0 30486 0 223879 0 0 0 PART II NICK SAKIEWICZ WAS AN EMPLOYEE OF THE ORGANIZATION THROUGH 02/2022. HE THEN PROVIDED CONSULTING SERVICES THROUGH 06/30/22 AND IS REPORTED IN COLUMN (B)(III). FORM 990, PART VI, SECTION A, LINE 2 A FAMILY RELATIONSHIP EXISTS BETWEEN THE FOLLOWING MEMBERS OF THE BOARD OF GOVERNORS: - JOHN AND ANDY ARLOTTA - COLIN AND JARED PRIESTNER FORM 990, PART VI, SECTION A, LINE 6 THE NATIONAL LACROSSE LEAGUE IS A BUSINESS LEAGUE WHOSE MEMBERS ARE THE TEAMS ("MEMBER CLUBS") THAT PLAY IN A PROFESSIONAL INDOOR LACROSSE LEAGUE. EACH ACTIVE MEMBER CLUB APPOINTS AN INDIVIDUAL AS A GOVERNOR AND UP TO TWO (2) AS ALTERNATE GOVERNORS. AT ALL MEETINGS OF THE BOARD OF GOVERNORS, REPRESENTATION OF EACH MEMBER CLUB IS BY ITS GOVERNOR OR ALTERNATE, WITH FULL POWER AND AUTHORITY TO REPRESENT THE MEMBER CLUB. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUSTIDE ACCOUNTING FIRM AND IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE VICE PRESIDENT, BUSINESS OPERATIONS AND TREASURER. IT IS ALSO PROVIDED TO THE FINANCE AND AUDIT COMMITTEE FOR THEIR REVIEW AND APPROVAL. A COMPLETE COPY OF THE RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZIATION'S GOVERNING BODY PRIOR TO FILING. PART VII, SECTION A NICK SAKIEWICZ WAS AN EMPLOYEE OF THE ORGANIZATION THROUGH 02/2022. HE THEN PROVIDED CONSULTING SERVICES THROUGH 06/30/22. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH IT CONTINUOUSLY MONITORS AND ENFORCES. THE POLICY COVERS EMPLOYEES, OFFICERS, AGENTS, AND GOVERNORS. SUCH PERSONS MUST ACT IN THE BEST INTERESTS OF THE LEAGUE. THEY MUST REFRAIN FROM ENGAGING IN ANY ACTIVITY OR HAVING A PERSONAL INTEREST THAT PRESENTS A "CONFLICT OF INTEREST." A CONFLICT OF INTEREST OCCURS WHEN A PERSONAL INTEREST INTERFERES, OR APPEARS TO INTERFERE, WITH THE INTERESTS OF THE LEAGUE. A CONFLICT OF INTEREST CAN ARISE WHENEVER AN OFFICER, AGENT, GOVERNOR OR EMPLOYEE, TAKES ACTION OR HAS AN INTEREST THAT PREVENTS ONE FROM PERFORMING THEIR LEAGUE DUTIES AND RESPONSIBILITIES HONESTLY, OBJECTIVELY AND EFFECTIVELY. IT IS THE BOARD OF GOVERNORS' RESPONSIBILITY TO DISCLOSE ANY TRANSACTION OR RELATIONSHIP THAT REASONABLY COULD BE EXPECTED TO GIVE RISE TO A CONFLICT OF INTEREST TO THE COMMISSIONER OR BOARD OF GOVERNORS (OR ANY COMMITTEE THEREOF TO WHICH THE BOARD OF GOVERNORS HAS DELEGATED RESPONSIBILITY FOR ENSURING COMPLIANCE WITH THE CODE), WHO IS RESPONSIBLE FOR DETERMINING WHETHER SUCH TRANSACTION OR RELATIONSHIP CONSTITUTES A CONFLICT OF INTEREST. THE LEAGUE HAS A WHISTLEBLOWER POLICY THAT REQUIRES ALL GOVERNORS, OFFICERS, AND EMPLOYEES TO COMPLY WITH THE CODE OF CONDUCT, AND TO REPORT VIOLATIONS OR SUSPECTED VIOLATIONS IN ACCORDANCE WITH THIS POLICY. THE COMMISSIONER OR CHAIRMAN OF THE BOARD EVALUATES SUSPECTED VIOLATIONS OF THE CODE, DETERMINES IF AN INFORMAL INQUIRY OR FORMAL INVESTIGATION IS REQUIRED AND INITIATES THE ACTION, REPORTS THE RESULTS OF THE INQUIRY OR INVESTIGATION WITH A RECOMMENDATION AS TO DISPOSITION OF THE MATTER TO THE COMMISSIONER OR BOARD OF GOVERNORS OR AUTHORIZED COMMITTEE THEREOF, TO ASSURE COMPLIANCE WITH THE CODE. THE LEAGUE WILL DETERMINE AND IMPLEMENT DISCIPLINARY MEASURES AGAINST ANY EMPLOYEE, AGENT, GOVERNOR OR LEAGUE OFFICERS WHO HAS VIOLATED THE CODE. DISCIPLINARY ACTIONS INCLUDE, BUT ARE NOT LIMITED TO REPREMANDS, WARNINGS, PROBATION OR SUSPENSION WITHOUT PAY, OR DISCHARGE. FORM 990, PART VI, SECTION B, LINE 15A IN 2022, THE NLL HIRED A NEW COMMISSIONER. AS PART OF THIS PROCESS, THE NLL RETAINED A THIRD-PARTY EXECUTIVE RECRUITMENT FIRM. A SUB-COMMITTEE OF THE NLL BOARD OF GOVERNORS WAS ALSO CREATED AS PART OF THIS PROCESS. THE NLL AND THIRD-PARTY FIRM CONDUCTED IN-DEPTH INTERVIEWS WITH FINAL CANDIDATES AND WORKED TO DETERMINE APPROPRIATE COMPENSATION LEVELS BASED IN PART ON COMPENSATION FOR COMPARABLE SENIOR EXECUTIVE POSITIONS AND EXPECTATIONS TO RECRUIT A TOP EXECUTIVE. EXECUTIVE COMPENSATION AS FINALIZED AND APPROVED IS OUTLINED IN THE COMMISSIONER'S EMPLOYMENT CONTRACT WITH THE ORGANIZATION. THE DISCUSSIONS, DELIBERATIONS AND DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD MEETINGS AND RETAINED WITHIN THE ORGANIZATION'S BOOK AND RECORDS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORMS 990 AND 1023, AS WELL AS THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BYLAWS ARE AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION. IN ADDITION, THE FORM 990 IS AVAILABLE ON GUIDESTAR.ORG AND SIMILAR WEBSITES. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NLL OUTDOOR LLC 709 N 2ND STREET SUITE 400 1119 PHILADELPHIA PA 19123 208431361 CURRENTLY INACTIVE DE NATIONAL LACROSSE LEAGUE INC NLL MANAGER LLC 709 N 2ND STREET SUITE 400 1119 PHILADELPHIA PA 19123 273518828 CURRENTLY INACTIVE DE NATIONAL LACROSSE LEAGUE INC NLL PROPERTIES LLC 709 N 2ND STREET SUITE 400 1119 PHILADELPHIA PA 19123 208324918 CURRENTLY INACTIVE DE NATIONAL LACROSSE LEAGUE INC NLL VENTURES LLC 709 N 2ND STREET SUITE 400 1119 PHILADELPHIA PA 19123 208325007 CURRENTLY INACTIVE DE NATIONAL LACROSSE LEAGUE INC GLOBAL LACROSSE MARKETING LLC 709 N 2ND STREET SUITE 400 1119 PHILADELPHIA PA 19123 CURRENTLY INACTIVE DE NATIONAL LACROSSE LEAGUE INC