2016-05-06T12:16:30-05:00 2015-09-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2014-10-01 061560942 NATIONAL ASSOCIATION OF BASKETBALL COACHES FOUNDATION INC % STEPHANIE WHITCHER NATI 8168786222 1111 MAIN STREET STE 1000 KANSAS CITY MO 64105 JIM HANEY EXECUTIVE DIRECTOR 8168786222 2016-05-15 true Michael J Engle P00482834 8162216300 2014 2016-08-17 19:52:53Z JIM HANEY 1111 MAIN STREET SUITE 1000 KANSAS CITY MO 64105 3155050 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 ENCOURAGE MIDDLE SCHOOL YOUTH TO READ. 24 24 36 25 14222 1382465 1209913 676747 762767 11597 2609 568437 701604 2639246 2676893 156748 223971 0 0 909747 937407 0 0 32179 1710476 1518968 2776971 2680346 -137725 -3453 12091632 12000730 1661628 1576038 10430004 10424692 X SEE SCHEDULE O false true 2062166 2350 1676574 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. 277084 191621 THE TTRR (TICKET TO READING REWARDS) PROGRAM, FOUNDED IN 2002, IS A READING INCENTIVE PROGRAM THAT ENCOURAGES MIDDLE SCHOOL STUDENTS TO READ BOOKS OUTSIDE THE CLASSROOM AND OBTAIN REWARDS FOR READING. THE PROGRAM HAS THREE PRIMARY COMPONENTS: READING REWARDS, TICKETS TO LOCAL COLLEGE BASKETBALL GAMES AND A COACHING COMPONENT FOR MIDDLE SCHOOL COACHES TO BOTH LEARN NEW TECHNIQUES AND TO ACT AS MENTORS FOR THE READING PROGRAM. AT SEPTEMBER 30, 2015, THE NABCF TERMINATED THIS PROGRAM DUE TO LACK OF FINANCIAL SUPPORT. 30581 30000 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. 2369831 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 false true true false false false false false false false false false false false false false false false false false true 16 0 true 36 true true true false false false false true true false false false false X 24 24 true false false false false true true true true false false true true true true true true true false false X STEPHANIE WHITCHER 8168786222 1111 MAIN STREET SUITE 1000 KANSAS CITY MO 64105 DR JAMES L CASH PHD DIRECTOR 0.25 0.0 X 0 0 0 STEVE GAFFNEY DIRECTOR 0.25 0.0 X 0 0 0 DAN GAVITT DIRECTOR 0.25 0.0 X 0 0 0 BOB GREEN DIRECTOR 0.25 0.0 X 0 0 0 BILL HALL DIRECTOR 0.25 0.0 X 0 0 0 DENNY HOLMAN DIRECTOR 0.25 0.0 X 0 0 0 MICHAEL JACKSON DIRECTOR 0.25 0.0 X 0 0 0 JIM MCDONALD DIRECTOR 0.25 0.0 X 0 0 0 JOHN W ROGERS JR DIRECTOR 0.25 0.0 X 0 0 0 TOM STEMBERG DIRECTOR 0.25 0.0 X 0 0 0 WILLIAM D WAGNER DIRECTOR 0.25 0.0 X 0 0 0 TOMMY AMAKER DIRECTOR 0.25 0.0 X 0 0 0 JIM BOEHEIM DIRECTOR 0.25 0.0 X 0 0 0 MIKE JARVIS DIRECTOR 0.25 0.0 X 0 0 0 TOM IZZO DIRECTOR 0.25 0.0 X 0 0 0 GENE KEADY DIRECTOR 0.25 0.0 X 0 0 0 BILL SELF DIRECTOR 0.25 0.0 X 0 0 0 TUBBY SMITH DIRECTOR 0.25 0.0 X 0 0 0 ROY WILLIAMS PRESIDENT 0.25 0.0 X X 0 0 0 BOB KNIGHT DIRECTOR 0.25 0.0 X 0 0 0 MIKE KRZYZEWSKI PAST PRESIDENT 0.25 0.0 X 0 0 0 TODD GOLDSTEIN DIRECTOR 0.25 0.0 X 0 0 0 DOUG LOWEY DIRECTOR 0.25 0.0 X 0 0 0 JIM HANEY SECRETARY/EXECUTIVE DIRECTOR 10.0 0.0 X X 0 0 0 ANDREW BURCZYK TREASURER 0.25 0.0 X X 0 0 0 JOHN THOMPSON JR DIRECTOR 0.25 0.0 X 0 0 0 KEVIN HENDERSON CEO & CMO OF CBE 40.0 0.0 X X 168817 0 48612 168817 0 48612 1 false true false EDWARD K DORRIS 2877 XANTHIA COURT DENVER CO 80238 MANAGEMENT - TTRR 165000 1 565027 644886 1209913 College Basketball Experience 711210 762767 762767 762767 9348 9348 0 899585 899585 0 0 0 80000 48197 80811 54125 -811 -5928 -6739 -6739 114400 565027 327888 -213488 -213488 0 29555 15333 14222 14222 MISCELLANEOUS REVENUE 900099 1285 1285 1285 2676893 1662352 14222 -209594 2350 2350 221621 221621 0 0 156744 141070 15674 0 556639 500321 50766 5552 50091 42774 7317 120429 115039 5390 53504 48496 4605 403 183521 84259 88038 11224 36833 36833 30771 30771 0 0 0 0 27753 27753 25421 25421 0 0 172365 172365 2477 1713 764 0 3495 3495 51494 51494 0 508439 508439 48871 30994 17877 Hall of Fame Induction 252786 237786 15000 Exhibits maintenance 42314 42314 Building repairs/maintenance 28882 28882 Sponsorship fulfillment 15000 15000 88546 86740 1806 2680346 2369831 278336 32179 1782 450 728346 1140616 198058 100000 13831 6325 0 0 0 0 0 0 99588 15260 110466 92408 13784220 3585796 10520225 10198424 0 0 0 0 0 0 0 0 419336 447247 12091632 12000730 186397 237291 0 0 75507 202008 0 0 0 0 0 0 0 0 1399724 1136739 0 0 1661628 1576038 X 10090261 10188517 339743 236175 0 0 10430004 10424692 12091632 12000730 -3453 -1859 X false true X true false X 3324127 793329 1437754 1382465 1209913 8147588 0 0 3324127 793329 1437754 1382465 1209913 8147588 2427020 5720568 55160 929214 872677 877156 908122 3642329 189 189 525 0 0 0 1285 1810 11791916 3877494 0.48513 0.50130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 601216 49670 -21670 30000 599216 597941 29198 6077 32000 601216 400300 201200 4441 8000 597941 405176 -4876 400300 400001 5175 405176 1.00000 false false 12616272 2869287 9746985 1167948 716509 451439 10198424 0 0 X 3018255 -1859 343221 341362 2676893 2676893 3023573 6 343221 343227 2680346 2680346 SCHEDULE D, PART V, LINE 4 THE BOARD HAS DESIGNATED FUNDS TO BE SET ASIDE TO FUND FUTURE OPERATION AND CAPITAL NEEDS. DURING THE YEAR ENDED SEPTEMBER 30, 2013, THE BOARD DESIGNATED A BENEVOLENT FUND TO BENEFIT COACHES BELONGING TO NATIONAL ASSOCATION 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, 2015 AND 2014. THE FOUNDATION IS NO LONGER SUBJECT TO UNITED STATES FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2012. SCHEDULE D, PART XI, LINE 2D FUNDRAISING EVENT EXPENSES $ 327,888 HOOP SHOP COST OF GOODS SOLD $ 15,333 ---------- $ 343,221 SCHEDULE D, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES $ 327,888 HOOP SHOP COST OF GOODS SOLD $ 15,333 ---------- $ 343,221 FISHBAIT MARKETING LLC FUNDRAISING false GALA 679427 565027 114400 46463 88612 192813 0 679427 565027 114400 46463 88612 192813 327888 -213488 true AWARDS TO PROGRAM PARTICIPANTS 40000 191621 FMV SEE PART IV BELOW BENEVOLENT FUND GRANTS 7 30000 SCHEDULE I, PART 1, LINE 2 THE USE OF GRANT FUNDS BY THE ORGANIZATION IS BASED UPON A BOARD-APPROVED BUDGET. THE ORGANIZATION SUBMITS PURCHASE ORDERS FOR THE AWARDS TO A THIRD-PARTY DISTRIBUTOR. THE DISTRIBUTOR ORDERS THE AWARDS AND MAINTAINS THEM IN INVENTORY UNTIL THEY ARE READY TO BE DISTRIBUTED. THE ORGANIZATION MONITORS THE USE OF THE GRANT FUNDS MONTHLY THROUGH FINANCIAL ANALYSIS AND MONITORING OF THE AVAILABLE CASH FLOW. THE DISTRIBUTOR SUBMITS AN INVOICE FOR THE AMOUNT OF THE AWARDS PURCHASED AS WELL AS THE FULFILLMENT AND SHIPPING COSTS. THE INVOICES ARE MATCHED TO PURCHASE ORDERS AND APPROVED BY THE PROGRAM MANAGER. INVOICES ARE PAID ON A MONTHLY BASIS. SCHEDULE I, PART III, LINE 1 (F) WATER BOTTLES, CLOCKS, T-SHIRTS, & WATCHES X X X false false false true false false false true false KEVIN HENDERSON CEO & CMO OF CBE 152717 0 16100 0 0 0 16772 0 31840 0 217429 0 0 0 SCHEDULE J, PART I, LINE 5A THE FOUNDATION HAS A COMMISSION INCENTIVE PAYMENT PROGRAM THAT WAS ESTABLISHED TO MOTIVATE CERTAIN EMPLOYEES TO MARKET AND ENCOURAGE ATTENDANCE AT THE COLLEGE BASKETBALL EXPERIENCE FACILITY. COMMISSIONS ARE BASED ON ACCOMPLISHMENTS OF KEY REVENUE GOALS. SCHEDULE J, PART I, LINE 7 ANNUAL BONUSES PAID WERE DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. 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 III, LINE 3 THE NABC FOUNDATION CEASED ACTIVITIES OF THE TTRR (TICKET TO READING REWARDS) PROGRAM. FORM 990, PART VI, SECTION A, LINE 2 JIM HANEY, BILL SELF AND JIM BOEHEIM HAD BUSINESS RELATIONSHIPS. 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 CONSIST OF UP TO ELEVEN PERSONS WHO ARE ELECTED BY MEMBERS OF THE EXECUTIVE COMMITTEE OF THE NATIONAL ASSOCIATION OF BASKETBALL COACHES (NABC), A KANSAS NOT-FOR-PROFIT CORPORATION. THE CLASS A DIRECTORS MUST BE ACTIVE OR FORMER COACHES AND MEMBERS OF THE NABC. FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION'S BY-LAWS INDICATED THAT DECISIONS INVOLVING THE ELECTION OF CLASS A DIRECTORS MUST BE APPROVED BY THE EXECUTIVE COMMITTEE OF THE NABC. SEE ABOVE. 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 ASSOCIATION 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 BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVE THE FORM 990 AND THEIR APPROVAL IS DOCUMENTED IN THE MINUTES. SUBSEQUENT TO THE 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 OCCURED 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 GOVERING 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 NABC SHALL PROVIDED FILINGS WITHIN 30 DAYS OF THE REQUEST.