NATIONAL BASKETBALL PLAYERS ASSOCIATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL BASKETBALL PLAYERS ASSOCIATION (EIN 23-7038813)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-12
- IRS object ID
- 201641339349305864
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-12T17:14:12-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 470900880 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIBRE CPA GROUP PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7501 WISCONSIN AVENUE SUITE 1200 | AddressLine1Txt |
| Address Line2 | WEST | AddressLine2Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237038813 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL BASKETBALL PLAYERS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 2126550880 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 LENOX AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10027 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY ARRICK | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 2126550880 | PhoneNum |
| Signature | 2016-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOANN WOODSON CPA | PreparerPersonNm |
| PTIN | P01293745 | PTIN |
| Phone | 2023319880 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHELE ROBERTS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 LENOX AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $195,946,441 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NBPA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE ASSOCIATION WAS FORMED TO REPRESENT PROFESSIONAL BASKETBALL PLAYERS IN THEIR DEALINGS WITH THE MANAGEMENT OF THE NATIONAL BASKETBALL ASSOCIATION AND ITS VARIOUS TEAMS AND TO IMPROVE THEIR WORKING CONDITIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 38 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 38 | VotingMembersIndependentCnt |
| Total Employee | 39 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,120,555 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,720,662 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,217,125 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,426,861 | CYInvestmentIncomeAmt |
| PY Other Revenue | $12,282,663 | PYOtherRevenueAmt |
| CY Other Revenue | $12,235,564 | CYOtherRevenueAmt |
| PY Total Revenue | $32,620,343 | PYTotalRevenueAmt |
| CY Total Revenue | $18,383,087 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $500,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $412,246 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,108,156 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,438,372 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,617,179 | PYOtherExpensesAmt |
| CY Other Expenses | $9,540,216 | CYOtherExpensesAmt |
| PY Total Expenses | $12,225,335 | PYTotalExpensesAmt |
| CY Total Expenses | $17,390,834 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $20,395,008 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $992,253 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $187,251,622 | TotalAssetsBOYAmt |
| Total Assets EOY | $172,155,534 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $91,919,530 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $77,765,988 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $95,332,092 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $94,389,546 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ASSOCIATION WAS FORMED TO REPRESENT PROFESSIONAL BASKETBALL PLAYERS IN THEIR DEALINGS WITH THE MANAGEMENT OF THE NATIONAL BASKETBALL ASSOCIATION AND ITS VARIOUS TEAMS AND TO IMPROVE THEIR WORKING CONDITIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE NBPA IS A LABOR ORGANIZATION THAT REPRESENTS NBA PLAYERS. THE ORGANIZATION HAS APPROXIMATELY 430 MEMBERS. THE EXPENSES INCURRED WERE FOR THE ACCOMPLISHMENT OF THIS PURPOSE. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 442 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 39 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 38 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 38 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2126550880 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 LENOX AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10027 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (46 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHISTOPHER PAUL | ||||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LEBRON JAMES | ||||||||
| FIRST VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JAMES JONES | ||||||||
| SECRETARY TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEVE BLAKE | ||||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN CURRY | ||||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WILLIE GREEN | ||||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANDRE IGUODALA | ||||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY TOLLIVER | ||||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KYLE KORVER | ||||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JEFF TEAGUE | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KELLY OLYNYK | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MASON PLUMLEE | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GERALD HENDERSON | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DOUG MCDERMOTT | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KYRIE IRVING | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DEVIN HARRIS | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KENNETH FARIED | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| HARRISON BARNES | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PATRICK BEVERLY | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CJ WATSON | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DAHNTAY JONES | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CARLOS BOOZER | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| COURTNEY LEE | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS BOSH | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JARED DUDLEY | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBBIE HUMMEL | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ANTHONY DAVIS | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| COLE ALDRICH | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| RUSSELL WESTBROOK | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TOBIAS HARRIS | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| HENRY SIMS | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PJ TUCKER | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DAMIAN LILLARD | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| CARL LANDRY | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DANNY GREEN | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KYLE LOWRY | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| TREY BURKE | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GARRETT TEMPLE | ||||||||
| PLAYER REPRESENTATIVE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHELE ROBERTS | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $322,776 | $0 | $14,404 | |||
| ROGER MASON JR | ||||||||
| DEPUTY EXECUTIVE DIRECTOR | 40.00 | $86,545 | $0 | $16,670 | Yes (X) | |||
| THERESA MESSER | ||||||||
| DIRECTOR OF FINANCE | 40.00 | $218,753 | $0 | $35,312 | Yes (X) | |||
| RONALD KLEMPNER | ||||||||
| SENIOR COUNSEL COLLECTIVE BARGAINING | 40.00 | $543,121 | $0 | $28,129 | Yes (X) | |||
| PAMELA WHEELER | ||||||||
| DIRECTOR OF OPERATIONS, WNBPA | 40.00 | $210,429 | $0 | $14,106 | Yes (X) | |||
| SEAN BRANDVEEN | ||||||||
| COUNSEL | 40.00 | $192,143 | $0 | $10,838 | Yes (X) | |||
| LATOYA STERLING | ||||||||
| DIR OF STRATEGY & DEVELOPMENT | 40.00 | $169,387 | $0 | $13,312 | Yes (X) | |||
| PURVIS SHORT | ||||||||
| DIRECTOR OF PLAYER PROGRAMS | 40.00 | $166,382 | $0 | $31,378 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,909,536 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $164,149 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 18 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DELOITTE FINANCIAL ADVISORY SERVICES LL | |||||
| 555 12TH STREET NW | WASHINGTON | DC | 20004 | AUDIT | $1,235,110 |
| ORRICK HERRINGTON & SUTCLIFFE | |||||
| 51 WEST 52ND STREET | NEW YORK | NY | 10019 | LEGAL COUNSEL | $694,600 |
| REILLY PARTNERS | |||||
| 2 N RIVERSIDE PLAZA | CHICAGO | IL | 60606 | EXECUTIVE SEARCH FIRM | $608,149 |
| WEIL GOTSHAL AND MANGES | |||||
| 767 FIFTH AVENUE | NEW YORK | NY | 10153 | LEGAL COUNSEL | $232,848 |
| WINSTON & STRAWN | |||||
| 200 PARK AVENUE | NEW YORK | NY | 10166 | LEGAL COUNSEL | $232,409 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $4,410,000 | $4,410,000 |
| ALL STAR WEEKEND SPONSORSHIP & TI | 900099 | $310,662 | $310,662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,720,662 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,592,185 | TotalRevenueColumnAmt |
| Exclusion | $1,592,185 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,875,000 | TotalRevenueColumnAmt |
| Exclusion | $10,875,000 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,151,459 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,249,566 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$1,098,107 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,098,107 | TotalRevenueColumnAmt |
| Exclusion | -$1,098,107 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $175,148,464 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $175,313,788 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$165,324 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$165,324 | TotalRevenueColumnAmt |
| Exclusion | -$165,324 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INSURANCE REIMBURSEMENT - LEGAL F | 900099 | $887,040 | $887,040 |
| CAMP INCOME | 900099 | $694,247 | $694,247 |
| BUILDING EXPENSE REIMBURSEMENTS | 900099 | $454,871 | $454,871 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $422,513 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $422,513 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,458,671 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,383,087 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,179,333 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,203,754 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $412,246 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,460 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,922,992 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,979 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,089 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,852 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,015,693 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,510 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,500 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,695 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,046,445 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $486,334 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,867 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,292,217 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,821,736 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,239 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,794 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PUBLIC RELATIONS | $237,987 |
| NBPA INTERNAL REVIEW | $106,095 |
| TEMPORARY STAFFING | $63,829 |
| TAX FILING FEES AND OTH | $38,057 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,218 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,390,834 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $692,605 | BOYAmt |
| EOY | $1,187,835 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,860,228 | BOYAmt |
| EOY | $16,696,814 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,059,189 | BOYAmt |
| EOY | $9,862,350 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,783 | BOYAmt |
| EOY | $529,843 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,347,802 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,386,726 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $948,833 | BOYAmt |
| EOY | $961,076 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,550,195 | BOYAmt |
| EOY | $129,565,697 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $398,946 | BOYAmt |
| EOY | $399,860 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,240,843 | BOYAmt |
| EOY | $12,952,059 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,251,622 | BOYAmt |
| EOY | $172,155,534 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,228,712 | BOYAmt |
| EOY | $3,122,273 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $999,382 | BOYAmt |
| EOY | $1,005,452 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,691,436 | BOYAmt |
| EOY | $73,638,263 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,919,530 | BOYAmt |
| EOY | $77,765,988 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,332,092 | BOYAmt |
| EOY | $94,389,546 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,332,092 | BOYAmt |
| EOY | $94,389,546 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,251,622 | BOYAmt |
| EOY | $172,155,534 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $992,253 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,942,545 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $7,746 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $942,144 | OtherCostOrOtherBasisAmt |
| Depreciation | $376,345 | DepreciationAmt |
| Book Value | $565,799 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,001,844 | OtherCostOrOtherBasisAmt |
| Depreciation | $816,534 | DepreciationAmt |
| Book Value | $185,310 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $403,814 | OtherCostOrOtherBasisAmt |
| Depreciation | $193,847 | DepreciationAmt |
| Book Value | $209,967 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $961,076 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $725,565 |
| DUE FROM EDUCATION TRUST | $242,569 |
| DUE FROM NBPA FOUNDATION | $433,644 |
| DUE FROM OTHER AFFILIATES | $347,493 |
| INVESTMENT IN OFF COURT, LLC | $11,202,788 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,952,059 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| AMOUNT HELD FOR PLAYERS | $71,959,773 |
| DUE TO OTHER AFFILIATES | $1,678,490 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $73,638,263 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,235,237 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,942,545 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,249,566 | OtherRevenueAmt |
| Revenue Not Reported | $307,021 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,928,216 | RevenueSubtotalAmt |
| Other Revenues Not Included | $454,871 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $454,871 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $18,383,087 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,942,922 | TotExpnsEtcAuditedFinclStmtAmt |
| Prior Year Adjustments | -$7,746 | PriorYearAdjustmentsAmt |
| Other Expenses Included | $2,559,834 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,552,088 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,390,834 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $17,390,834 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ASSOCIATION ADHERES TO THE PROVISIONS OF U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION PERIODICALLY REVIEWS ITS TAX POSITION AND RECOGNIZES ASSETS OR LIABILITIES AS NECESSARY. THIS ADOPTION HAD NO EFFECT ON CURRENTLY REPORTED BALANCES. AS OF JUNE 30, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ASSOCIATION FILES RETURNS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 2,249,566. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | BUILDING EXPENSE REIMBURSEMENTS 454,871. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 2,249,566. BUILDING EXPENSE REIMBURSEMENTS -454,871. REVENUE OF SUBSIDIARIES REPORTED AS EXPENSE ON FINANCIAL STATEMENTS -682,454. EXPENSES OF CONSOLIDATED SUBSIDIARY 1,447,593. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 LENOX AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 134075948 | RecipientEIN |
| IRC Section | 501(C)(5) | IRCSectionDesc |
| Cash Grant | $412,246 | CashGrantAmt |
| Purpose Of Grant | OPERATIONAL ASSISTANCE | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHELE ROBERTS | ||||||||||||||
| EXECUTIVE DIRECTOR | $322,776 | $0 | $0 | $0 | $0 | $0 | $6,607 | $0 | $7,797 | $0 | $337,180 | $0 | $0 | $0 |
| ROGER MASON JR | ||||||||||||||
| DEPUTY EXECUTIVE DIRECTOR | $86,545 | $0 | $0 | $0 | $0 | $0 | $757 | $0 | $15,913 | $0 | $103,215 | $0 | $0 | $0 |
| THERESA MESSER | ||||||||||||||
| DIRECTOR OF FINANCE | $218,753 | $0 | $0 | $0 | $0 | $0 | $8,460 | $0 | $26,852 | $0 | $254,065 | $0 | $0 | $0 |
| RONALD KLEMPNER | ||||||||||||||
| SENIOR COUNSEL COLLECTIVE BARGAINING | $543,121 | $0 | $0 | $0 | $0 | $0 | $10,600 | $0 | $17,529 | $0 | $571,250 | $0 | $0 | $0 |
| PAMELA WHEELER | ||||||||||||||
| DIRECTOR OF OPERATIONS, WNBPA | $210,429 | $0 | $0 | $0 | $0 | $0 | $1,262 | $0 | $12,844 | $0 | $224,535 | $0 | $0 | $0 |
| SEAN BRANDVEEN | ||||||||||||||
| COUNSEL | $192,143 | $0 | $0 | $0 | $0 | $0 | $1,308 | $0 | $9,530 | $0 | $202,981 | $0 | $0 | $0 |
| LATOYA STERLING | ||||||||||||||
| DIR OF STRATEGY & DEVELOPMENT | $169,387 | $0 | $0 | $0 | $0 | $0 | $4,400 | $0 | $8,912 | $0 | $182,699 | $0 | $0 | $0 |
| PURVIS SHORT | ||||||||||||||
| DIRECTOR OF PLAYER PROGRAMS | $166,382 | $0 | $0 | $0 | $0 | $0 | $6,400 | $0 | $24,978 | $0 | $197,760 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS ACTIVE AND ASSOCIATE MEMBERS. ASSOCIATE MEMBERS ARE NOT PERMITTED TO RUN FOR OR HOLD OFFICE, OR TO CAST A VOTE IN CONNECTION WITH ANY ELECTION OR OTHER MATTER INVOLVING THE ASSOCIATION'S CONDUCT OF ITS AFFAIRS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ONE PLAYER REPSENTATIVE IS ELECTED FROM EACH TEAM. THE PLAYER REPRESENTATIVES SHALL CONSTITUTE THE HIGHEST POLICY MAKING BODY OF THE ASSOCIATION. THE PLAYER REPRESENTIVES SHALL NOMINATE AND ELECT OFFICERS KNOWN AS THE EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE ORGANIZATION'S OUTSIDE AUDIT FIRM AND IN-HOUSE FINANCIAL AND LEGAL PROFESSIONALS. AFTER REVIEW THE FORM IS FINALIZED AND SUBMITTED. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART VI, SECTION B, LINE 12 | THE EXECUTIVE COMMITTEE REVIEWS THE ANNUAL STATEMENT AND TAKES ANY ACTION NEEDED TO ENSURE THAT ANY CONFLICTS ARE RESOLVED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE AND IS SET FORTH IN AN EMPLOYMENT CONTRACT. THE SALARY OF KEY EMPLOYEES IS DETERMINED BY THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES 1,982,827. ARBITRATION 14,394. COMPUTER CONSULTANT 9,498. GAME OFFICIALS 3,280. SCOUTING SERVICE 36,446. |
| FORM 990, PART XI, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOME COURT MANAGEMENT CORPORATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 LENOX AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450547427 | EIN |
| Primary Activities | HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Total Income | -$1,098,107 | TotalIncomeAmt |
| End Of Year Assets | $2,193,686 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL BASKETBALL PLAYERS ASSOCIATION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL BASKETBALL PLAYERS ASSOCIATION FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 LENOX AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133894132 | EIN |
| Primary Activities | TO PROVIDE GRANTS TO SELECTED 501(C)(3) ORGANIZATIONS | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 1 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OFF-COURT LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 LENOX AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562627743 | EIN |
| Primary Activities | HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOME COURT MANAGEMENT CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | RELATED | PredominantIncomeTypeTxt |
| Share Of Total Income | -$757,393 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $16,056,658 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments