2023-04-28T11:18:57-05:00 2022-09-30 FORVIS LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2021-10-01 061560942 NATIONAL ASSOCIATION OF BASKETBALL COACHES FOUNDATION INC % STEPHANIE WHITCHER NATI 8168786222 1111 MAIN STREET STE 1000 KANSAS CITY MO 64105 CRAIG ROBINSON EXECUTIVE DIRECTOR 8168786222 2023-02-15 true JIM HANEY XXX-XX-XXXX Michael J Engle P00482834 8162216300 2023-03-24 3 2021 2023-04-26 12:10:37Z NABC FOUNDATION CRAIG ROBINSON 1111 MAIN STREET STE 1000 KANSAS CITY MO 64105 2301413 false X WWW.NABCFOUNDATION.ORG X 1999 MO THE NABC FOUNDATION WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES TO FURTHER THE GAME OF BASKETBALL AND PROVIDE FOR COACHES IN NEED. 23 23 13 23 6361 0 316586 502584 325689 705706 9495 10550 935201 798500 1586971 2017340 24500 43500 0 0 581398 805927 0 0 20815 915580 1071242 1521478 1920669 65493 96671 10154198 10150861 861692 800596 9292506 9350265 X SEE SCHEDULE O false false 1679953 30500 1684139 THE COLLEGE BASKETBALL EXPERIENCE (CBE) IS A STATE-OF-THE-ART EXPERIENTIAL FACILITY LOCATED IN DOWNTOWN, KANSAS CITY, MISSOURI. IT WAS BUILT TO CELEBRATE THE GAME OF MEN'S COLLEGIATE BASKETBALL. THE CBE, WHICH OPENED IN OCTOBER 2007, IS ALSO THE HOME OF THE NATIONAL COLLEGIATE BASKETBALL HALL OF FAME. INCLUDED AMONG THE MANY EXHIBITS AT THE CBE ARE VARIOUS INTERACTIVE TESTS OF BASKETBALL SKILLS, ALL SIMULATING THE SIGHTS AND SOUNDS OF A REAL COLLEGE BASKETBALL GAME. THE RICH HISTORY AND TRADITIONS OF MEN'S COLLEGE BASKETBALL, INCLUDING THE VALUES IMPARTED IN AND LIFE-CHANGING IMPACT OF COACHING AND PLAYING THE GAME, ARE PORTRAYED THROUGHOUT THE FACILITY. 13800 13000 0 THE BENEVOLENT FUND, STARTED IN JUNE 2013, IS INTENDED TO PROVIDE FINANCIAL AND OTHER ASSISTANCE TO MEMBERS OF THE NATIONAL ASSOCIATION OF BASKETBALL COACHES (NABC) WHO SUFFER SEVERE ECONOMIC OR EMOTIONAL STRAIN DUE TO VARIOUS CIRCUMSTANCES. TO BE ELIGIBLE FOR ASSISTANCE FROM THE BENEVOLENT FUND, THE INDIVIDUAL MUST BE A CURRENT MEMBER OF THE NABC WHO IS IN NEED OF ASSISTANCE DUE TO JOB LOSS, SERIOUS ILLNESS, DEATH OF A FAMILY MEMBER, DISASTER OR OTHER SIMILAR CIRCUMSTANCES. 1693753 true true false false false false false false false true true false false false false true true false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false true 14 0 true 13 true true true false false false false true true false false false false false false X 23 23 false false false false true true false true true false false true true true true true true true true false X STEPHANIE WHITCHER 8168786222 1111 MAIN STREET SUITE 1000 KANSAS CITY MO 64105 KEVIN HENDERSON CBE CEO AND CMO 40.0 0.0 X 150581 0 26299 WILLIAM D WAGNER DIRECTOR 0.25 0.0 X 0 0 0 TOM FOLLIARD DIRECTOR 0.25 0.0 X 0 0 0 MIKE JARVIS DIRECTOR 0.25 0.0 X 0 0 0 DAN GAVITT DIRECTOR 0.25 0.0 X 0 0 0 DENNY HOLMAN DIRECTOR 0.25 0.0 X 0 0 0 DAVID MILLER DIRECTOR 0.25 0.0 X 0 0 0 BILL SELF DIRECTOR 0.25 0.0 X 0 0 0 BOB GREEN DIRECTOR 0.25 0.0 X 0 0 0 JIM MCDONALD DIRECTOR 0.25 0.0 X 0 0 0 ARNE DUNCAN DIRECTOR 0.25 0.0 X 0 0 0 MIKE KRZYZEWSKI DIRECTOR/PAST PRESIDENT 0.25 0.0 X 0 0 0 BOB JOHNSON DIRECTOR 0.25 0.0 X 0 0 0 DOUG LOWEY DIRECTOR 0.25 0.0 X 0 0 0 TOM IZZO DIRECTOR 0.25 0.0 X 0 0 0 PETER THOMPSON DIRECTOR 0.25 0.0 X 0 0 0 TUBBY SMITH DIRECTOR 0.25 0.0 X 0 0 0 TOMMY AMAKER DIRECTOR 0.25 0.0 X 0 0 0 ROY WILLIAMS DIRECTOR/PRESIDENT 0.25 0.0 X X 0 0 0 JIM BOEHEIM DIRECTOR 0.25 0.0 X 0 0 0 ERIC LAUTENBACH DIRECTOR 0.25 0.0 X 0 0 0 GENE KEADY DIRECTOR 0.25 0.0 X 0 0 0 JOHN W ROGERS JR DIRECTOR 0.25 0.0 X 0 0 0 JAY WRIGHT DIRECTOR 0.25 0.0 X 0 0 0 ANDREW BURCZYK TREASURER 0.25 0.0 X 0 0 0 CRAIG ROBINSON EXECUTIVE DIRECTOR 2.0 0.0 X 0 0 0 STEPHANIE WHITCHER CFO OF NABC 16.0 0.0 X 0 0 0 150581 0 26299 1 false true false 0 275795 158819 67970 502584 COLLEGE BASKETBALL EXPERIENCE 711210 705706 705706 705706 10550 10550 0 978433 978433 0 0 0 0 64638 275795 250932 -186294 -186294 0 0 0 39502 33141 6361 6361 0 2017340 1684139 6361 -175744 30500 30500 13000 13000 0 0 227364 204628 22736 0 448335 374125 60532 13678 37630 30809 6139 682 57815 54443 3035 337 34783 29956 3856 971 0 17178 17178 28936 28936 0 0 0 151833 100370 46316 5147 15426 15426 13261 13261 0 0 143577 143577 23051 23051 0 4931 4931 16200 16200 0 463491 463491 63490 53660 9830 EVENTS 25141 25141 EXHIBITS MAINTENANCE 25103 25103 BANK FEES 19068 19068 BUILDING REPAIRS/MAINTENANCE 11613 11613 48943 46331 2612 1920669 1693753 206101 20815 1700 9233 1702133 2060667 0 0 2995 84351 0 0 0 0 0 0 9208 7654 125903 60655 14766010 7024861 8087475 7741149 0 0 0 0 0 0 0 0 224784 187152 10154198 10150861 281907 390587 0 0 16350 43374 0 0 0 0 0 0 0 0 563435 366635 0 0 861692 800596 X 8879429 8915724 413077 434541 9292506 9350265 10154198 10150861 96671 -38912 X false true X true false X 865797 734231 196311 316586 502584 2615509 0 0 865797 734231 196311 316586 502584 2615509 107221 2508288 951587 950786 936094 945992 988983 4773442 0 0 7388951 3042992 0.33947 0.44230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 580752 59470 -37633 13000 802 588787 533499 67529 4984 24500 760 580752 531229 60917 873 58795 725 533499 518939 68700 10163 65000 1573 531229 480836 92370 -6146 46705 1416 518939 0.32000 0.68000 false false 12863026 5423555 7439471 1902984 1601306 301678 7741149 0 0 X 2262501 -38912 284073 245161 2017340 2017340 2204742 284073 284073 1920669 1920669 SCHEDULE D, PART V, LINE 4 THE BOARD HAS DESIGNATED FUNDS TO BE SET ASIDE TO FUND FUTURE OPERATION AND CAPITAL NEEDS. IN ADDITION, THE BOARD DESIGNATED A BENEVOLENT FUND TO BENEFIT COACHES BELONGING TO NATIONAL ASSOCIATION OF BASKETBALL COACHES THAT ARE EXPERIENCING SEVERE FINANCIAL AND ECONOMIC STRAIN. SCHEDULE D, PART X, LINE 2 THE FOUNDATION HAS ADOPTED THE STANDARDS REQUIRING DISCLOSURE OF UNCERTAIN TAX POSITIONS UNDER ASC 740, INCOME TAXES. THERE HAS NOT BEEN ANY INTEREST OR PENALTIES RECOGNIZED, EITHER IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS OR IN THE STATEMENT OF FINANCIAL POSITION, RELATED TO UNCERTAIN TAX POSITIONS. IN ADDITION, THE FOUNDATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2022 AND 2021. THE FOUNDATION IS NO LONGER SUBJECT TO UNITED STATES FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2018. SCHEDULE D, PART XI, LINE 2D HOOP SHOP COSTS OF GOODS SOLD $ 33,141 GALA EXPENSES $ 250,932 ----------- TOTAL $ 284,073 SCHEDULE D, PART XII, LINE 2D HOOP SHOP COSTS OF GOODS SOLD $ 33,141 GALA EXPENSES $ 250,932 ----------- TOTAL $ 284,073 FISHBAIT MARKETING LLC FUNDRAISING false GALA 340433 275795 64638 27000 58010 165922 0 340433 275795 64638 27000 58010 165922 250932 -186294 true ABC PILSEN 1929 W 23RD STREET CHICAGO IL 60608 462454231 501(C)(3) 30000 SUPPORT YOUTH PROGRAMS 1 0 BENEVOLENT FUND 2 13000 SCHEDULE I, PART I, LINE 2 ALL APPLICANTS FOR BENEVOLENT FUND SUPPORT MUST SUBMIT A COMPLETED APPLICATION. THE APPLICATIONS ARE REVIEWED TO ENSURE THAT THE APPLICANT IS ELIGIBLE FOR FUNDING UNDER THE BENEVOLENT FUND CRITERIA. THE APPLICATIONS ARE SUBMITTED TO THE BENEVOLENT FUND COMMITTEE WHO REVIEW AND DISCUSS THEM. THE COMMITTEE APPROVES OR DISAPPROVES THE APPLICATIONS. ALL APPROVED APPLICATIONS ARE MAINTAINED ALONG WITH A COPY OF THE CHECK OR ELECTRONIC PAYMENT. DISAPPROVED APPLICATIONS ARE ALSO MAINTAINED IN A SEPARATE FILE. X X X X false false false false false false false false false KEVIN HENDERSON CBE CEO AND CMO 150581 0 0 0 0 0 17845 0 8454 0 176880 0 0 0 FORM 990, PART III, LINE 1 THE FOUNDATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. SPECIFICALLY, THE FOUNDATION EDUCATES THE PUBLIC BY PROMOTING AN UNDERSTANDING AND AWARENESS OF THE HISTORY OF COLLEGE BASKETBALL; EDUCATES THE PUBLIC BY PROMOTING EVENTS FOCUSING ON THE IMPORTANCE OF FANS TO THE GAME OF BASKETBALL AND TO PROVIDE OPPORTUNITIES FOR FAN EDUCATION AND INTERACTION; RECOGNIZES THE ACHIEVEMENTS OF PLAYERS, COACHES AND TEAMS THROUGH THE NATIONAL COLLEGIATE BASKETBALL HALL OF FAME; PROMOTES FITNESS, NUTRITION AND GENERAL HEALTH AS A MEANS TO PLAY OR BE INVOLVED IN A BASKETBALL PROGRAM; PROVIDES A FORUM FOR EDUCATION PROGRAMS AND INTERACTION AMONG COLLEGE COACHES AND PLAYERS AND OTHER CHARITABLE GROUPS; AND CORRELATES THE GAME OF BASKETBALL WITH THE GENERAL OBJECTIVES OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 6 CLASS A DIRECTORS SHALL BE THE MEMBERS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THE FOUNDATION'S BY-LAWS INDICATE THAT THE BOARD OF DIRECTORS SHALL BE COMPRISED OF TWO CLASSES OF DIRECTORS, CLASS A AND CLASS B. THE CLASS A DIRECTORS MUST BE AN ACTIVE OR FORMER COACH OF THE NATIONAL ASSOCIATION OF BASKETBALL COACHES AND IS A CURRENT MEMBER OF THE NATIONAL ASSOCIATION OF BASKETBALL COACHES. CLASS A DIRECTORS CONSIST OF UP TO ELEVEN PERSONS WHO ARE ELECTED BY MEMBERS OF THE FOUNDATION. CLASS B DIRECTORS SHALL CONSIST OF UP TO 20 INDIVIDUALS AND BE ELECTED BY CLASS A DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION'S FORM 990, FORM 990-T (HEREIN CALLED FORM 990) IS PREPARED BY THE FOUNDATION'S STAFF AND REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT (CPA). AT THE DIRECTION OF THE FOUNDATION'S STAFF, THE CPA EXTENDS THE DUE DATE OF THE FORM 990 SO THAT IT CAN BE PRESENTED TO THE BOARD OF DIRECTORS AT THE ANNUAL SPRING MEETING. THE FOUNDATION'S STAFF REVIEWS A DRAFT OF FORM 990 WITH THE EXECUTIVE COMMITTEE OR THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE AND/OR BOARD OF DIRECTORS APPROVE THE FORM 990 AND THEIR APPROVAL IS DOCUMENTED IN THE MINUTES. SUBSEQUENT TO THE EXECUTIVE COMMITTEE/BOARD OF DIRECTORS' APPROVAL, THE CPA, AT THE DIRECTION OF THE FOUNDATION'S STAFF, ELECTRONICALLY FILES THE FORM 990 WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION CONDUCTS PERIODIC REVIEWS FOR MONITORING PROPOSED AND ONGOING TRANSACTIONS OF CONFLICT OF INTEREST. THE FOUNDATION REQUIRES THAT EACH DIRECTOR AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWER SIGN AN ANNUAL STATEMENT WHICH AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; HAVE READ AND UNDERSTAND THE POLICY; HAVE AGREED TO COMPLY WITH THE POLICY; AND UNDERSTAND THAT THE FOUNDATION IS TAX-EXEMPT AND MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ITS TAX-EXEMPT PURPOSE. THE COMMITTEE WITH GOVERNING BOARD DELEGATED POWER DETERMINES WHETHER A CONFLICT OF INTEREST HAS OCCURRED BASED ON THE DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS OF AN INTERESTED PERSON. THIS COMMITTEE REVIEWS ALL COMPENSATION ARRANGEMENTS AND BENEFITS TO DETERMINE IF THEY ARE REASONABLE. THE FOUNDATION'S POLICY COVERS ALL INTERESTED PERSONS WHO ARE DEFINED AS ANY DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WHO HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST IN THE FOUNDATION. THE COMMITTEE WILL ALSO REVIEW ACTUAL CONFLICTS OF INTEREST. IN THE EVENT OF A CONFLICT OF INTEREST, THE COMMITTEE WILL DETERMINE IF ANY RESTRICTIONS SHOULD BE IMPOSED ON THE INTERESTED PERSON. FORM 990, PART VI, SECTION B, LINE 15A THE FOUNDATION'S EXECUTIVE COMMITTEE PERFORMS A REVIEW OF ALL THE COMPENSATION OF THE TOP MANAGERIAL OFFICIAL AS WELL AS KEY EMPLOYEES. THIS REVIEW IS PERFORMED ANNUALLY. THE EXECUTIVE COMMITTEE UTILIZES VARIOUS TOOLS, SUCH AS FORM 990 OF OTHER ORGANIZATIONS AND COMPENSATION SURVEYS TO ASSIST THEM IN THEIR REVIEW. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION HAS A PUBLIC INSPECTION POLICY. THIS POLICY STATES THAT ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW DURING THE REGULAR BUSINESS HOURS AT 1111 MAIN STREET, SUITE 1000, KANSAS CITY, MO 64105. ANY REQUEST FOR SUCH FILINGS WILL BE FULFILLED WITHOUT CHARGE EXCEPT FOR THE COST TO REPRODUCE AND MAIL THE FILING. ALL REQUESTS MUST BE MADE IN PERSON OR IN WRITING. IF THE REQUEST IS MADE IN PERSON, THE COPIES SHALL BE PROVIDED IMMEDIATELY. FOR ANY WRITTEN REQUESTS, THE FOUNDATION SHALL PROVIDE FILINGS WITHIN 30 DAYS OF THE REQUEST.