2023-05-15T19:52:44-05:00 2022-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2021-07-01 161541221 NATIONAL LACROSSE LEAGUE INC NATI 2674177951 1635 MARKET STREET 1600 PHILADELPHIA PA 19103 BRETT FROOD COMMISSIONER 2127641390 2023-05-15 1 BRETT FROOD XXX-XX-XXXX GARRETT M HIGGINS P00543209 2122862600 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X BRETT FROOD 1635 MARKET STREET 1600 PHILADELPHIA PA 19103 9804012 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. 15 15 37 15 1784944 0 0 214360 9205119 7680346 55 0 146148 1909306 9351322 9804012 10030 5400 0 0 3436841 4084905 0 0 0 5904451 5713707 9351322 9804012 0 0 5401015 3996602 5401015 3996602 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 36 0 37 1 1 1 0 0 0 0 0 1 0 X 15 15 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 1635 MARKET STREET 1600 PHILADELPHIA PA 19103 NICK SAKIEWICZ COMMISSIONER THRU 2/18/22 40.00 X 1298925 0 27265 JESSICA BERMAN DEPUTY COMMISSIONER 40.00 X 372298 0 32537 JOEL FELD VP BROADCAST & CONTENT 40.00 X 175485 0 27754 JUSTIN RUBINO - EVP BUS OPERATIONS & TREASURER 40.00 X 192478 0 9185 KAITLIN LAVIN VP, MARKETING 40.00 X 160484 0 13908 BRIAN LEMON EVP LACROSSE OPERATIONS 40.00 X 135454 0 27209 KEVIN MORGAN - FORMER CHIEF REVENUE OFFICER - LEFT 2/2021 40.00 X 162597 0 18124 MATT HUTCHINGS GOVERNOR (CHAIRMAN) 2.00 X X 0 0 0 JOHN ARLOTTA GOVERNOR 2.00 X 0 0 0 GREG BIBB GOVERNOR 2.00 X 0 0 0 DAN CAREY GOVERNOR 2.00 X 0 0 0 JAMIE DAWICK GOVERNOR 2.00 X 0 0 0 GARY FUHRMAN GOVERNOR 2.00 X 0 0 0 CHRIS GEAR GOVERNOR (THRU 12/13/21) 2.00 X 0 0 0 STEVE GOVETT 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 OLLIE WEISBERG GOVERNOR 2.00 X 0 0 0 DAVE ZYGAJ GOVERNOR 2.00 X 0 0 0 ANDY ARLOTTA ALTERNATE GOVERNOR 2.00 X 0 0 0 ERIK BAKER 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 ADAM BOETTGER ALTERNATE GOVERNOR (THRU 9/28/21) 2.00 X 0 0 0 BRAD BREWSTER ALTERNATE GOVERNOR (VICE CHAIRMAN) 2.00 X X 0 0 0 BILL CAMERON ALTERNATE GOVERNOR 2.00 X 0 0 0 VALERIE CAMILLO ALTERNATE GOVERNOR (THRU 12/1/21) 2.00 X 0 0 0 JOHN CATALANO ALTERNATE GOVERNOR 2.00 X 0 0 0 MICHAEL DOYLE ALTERNATE GOVERNOR (EFF 12/13/21) 2.00 X 0 0 0 COLBY FACKLER ALTERNATE GOVERNOR (EFF 10/20/21) 2.00 X 0 0 0 MICHAEL FRENCH ALTERNATE GOVERNOR 2.00 X 0 0 0 TERRI GIBERSON ALTERNATE GOVERNOR 2.00 X 0 0 0 JOSH GROSS ALTERNATE GOVERNOR 2.00 X 0 0 0 STEVE HILDEBRAND ALTERNATE GOVERNOR (EFF 4/19/22) 2.00 X 0 0 0 GABE IKARD ALTERNATE GOVERNOR (EFF 2/1/22) 2.00 X 0 0 0 TODD KOBUS ALTERNATE GOVERNOR (THRU 12/13/21), THEN 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 RICH TAO ALTERNATE GOVERNOR 2.00 X 0 0 0 MARC ZAMARIN ALTERNATE GOVERNOR 2.00 X 0 0 0 2497721 0 155982 7 1 1 0 PROSKAUER ROSE LLP ELEVEN TIMES SQUARE NEW YORK NY 10036 LEGAL SERVICES 385359 CLAYGATE ADVISORS LLC 14 PEACEFUL LANE WESTPORT CT 06880 MEDIA ADVISORY 144000 KITAY PRODUCTIONS INC 110 PAINTERS MILL RD 21 OWINGS MILLS MD 21117 BROADCAST PRODUCTION 138683 TWO CIRCLES INC 30 W 26TH ST 4TH FLOOR NEW YORK NY 10010 TICKET DATA ANALYSIS 120284 AOR INC 1020 CHEROKEE STREET DENVER CO 80204 DIGITAL MARKETING 104169 5 214360 214360 DUES AND ASSESSMENTS 711210 7575130 7575130 TEAM EXPANSION 711210 75000 75000 PLAYOFF REVENUE 711210 30216 30216 7680346 124362 124362 SPONSOR ADVERTISING 541800 1284944 1284944 BROADCASTING RIGHTS 515100 500000 500000 1784944 9804012 7680346 1784944 124362 5400 2189050 36876 1528840 21303 110524 198312 96397 125809 354341 1074323 99476 48618 30000 169268 201676 43922 27525 28612 BROADCAST PRODUCTION 2293315 COMMERCIAL PLATFORM 286449 REFEREE EXPENSES 251101 LACROSSE OPERATIONS 174351 408524 9804012 3472868 1796955 1144515 1482324 42700 3916 324313 187743 164095 136570 576837 576837 5401015 3996602 1838456 2158208 147173 7690 549837 573837 2865549 1256867 5401015 3996602 X 0 0 0 0 0 0 5401015 3996602 0 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 1 X 247730 111160 136570 69930 69930 0 6653 6653 0 136570 CASH HELD IN ESCROW 549837 SECURITY DEPOSIT 27000 576837 DUE TO TEAMS 979098 DEFERRED RENT 277769 1256867 X 9804012 0 9804012 0 9804012 9804012 0 9804012 0 9804012 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, 2022, 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 2019. X X X X 1 0 0 NICK SAKIEWICZ COMMISSIONER THRU 2/18/22 423034 0 337500 0 538391 0 0 0 27265 0 1326190 0 0 0 JESSICA BERMAN DEPUTY COMMISSIONER 328548 0 43750 0 0 0 12750 0 19787 0 404835 0 0 0 JOEL FELD VP BROADCAST & CONTENT 161610 0 13875 0 0 0 0 0 27754 0 203239 0 0 0 JUSTIN RUBINO - EVP BUS OPERATIONS & TREASURER 147478 0 45000 0 0 0 0 0 9185 0 201663 0 0 0 KAITLIN LAVIN VP, MARKETING 139234 0 21250 0 0 0 0 0 13908 0 174392 0 0 0 BRIAN LEMON EVP LACROSSE OPERATIONS 124829 0 10625 0 0 0 0 0 27209 0 162663 0 0 0 KEVIN MORGAN - FORMER CHIEF REVENUE OFFICER - LEFT 2/2021 48431 0 9231 0 104935 0 0 0 18124 0 180721 0 0 0 PART I, LINE 4A FORMER CHIEF REVENUE OFFICER, KEVIN MORGAN, RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $104,935 IN CALENDAR YEAR 2021. 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 ONE AS ALTERNATE GOVERNOR. 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. 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 THE COMPENSATION OF THE ORGANIZATION'S COMMISSIONER IS DETERMINED THROUGH COMPARISON STUDIES OF COMPARABLE POSITIONS IN OTHER SPORTS LEAGUES AND HISTORICAL COMPENSATION STUDIES PROVIDED BY THE NATIONAL LACROSSE LEAGUE. COMPENSATION AS FINALIZED AND APPROVED BY THE BOARD IS OUTLINED IN THE COMMISSIONER'S EMPLOYMENT CONTRACT WITH THE ORGANIZATION. THE DISCUSSIONS, DELIBERATIONS AND DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD. THE PROCESS FWAS LAST CONDUCTED IN 2021. 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. 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