2016-05-12T17:14:12-05:00 2015-06-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2014-07-01 237038813 NATIONAL BASKETBALL PLAYERS ASSOCIATION NATI 2126550880 310 LENOX AVENUE NEW YORK NY 10027 GARY ARRICK CHIEF FINANCIAL OFFICER 2126550880 2016-05-12 1 JOANN WOODSON CPA P01293745 2023319880 2014 2016-08-17 19:52:53Z MICHELE ROBERTS 310 LENOX AVENUE NEW YORK NY 10027 195946441 0 X WWW.NBPA.COM X 1954 NY 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. 38 38 39 0 0 0 0 0 5120555 4720662 15217125 1426861 12282663 12235564 32620343 18383087 500000 412246 0 0 3108156 7438372 0 0 0 8617179 9540216 12225335 17390834 20395008 992253 187251622 172155534 91919530 77765988 95332092 94389546 X 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. 0 0 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. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 442 0 1 39 1 0 0 0 0 0 0 X 38 38 0 0 0 0 1 1 0 1 1 0 0 0 1 0 0 1 0 0 0 0 X X THE ORGANIZATION 2126550880 310 LENOX AVENUE NEW YORK NY 10027 CHISTOPHER PAUL PRESIDENT 2.00 X X 0 0 0 LEBRON JAMES FIRST VICE PRESIDENT 2.00 X X 0 0 0 JAMES JONES SECRETARY TREASURER 2.00 X X 0 0 0 STEVE BLAKE VICE PRESIDENT 2.00 X X 0 0 0 STEPHEN CURRY VICE PRESIDENT 2.00 X X 0 0 0 WILLIE GREEN VICE PRESIDENT 2.00 X X 0 0 0 ANDRE IGUODALA VICE PRESIDENT 2.00 X X 0 0 0 ANTHONY TOLLIVER VICE PRESIDENT 2.00 X X 0 0 0 KYLE KORVER VICE PRESIDENT 2.00 X X 0 0 0 JEFF TEAGUE PLAYER REPRESENTATIVE 2.00 X 0 0 0 KELLY OLYNYK PLAYER REPRESENTATIVE 2.00 X 0 0 0 MASON PLUMLEE PLAYER REPRESENTATIVE 2.00 X 0 0 0 GERALD HENDERSON PLAYER REPRESENTATIVE 2.00 X 0 0 0 DOUG MCDERMOTT PLAYER REPRESENTATIVE 2.00 X 0 0 0 KYRIE IRVING PLAYER REPRESENTATIVE 2.00 X 0 0 0 DEVIN HARRIS PLAYER REPRESENTATIVE 2.00 X 0 0 0 KENNETH FARIED PLAYER REPRESENTATIVE 2.00 X 0 0 0 HARRISON BARNES PLAYER REPRESENTATIVE 2.00 X 0 0 0 PATRICK BEVERLY PLAYER REPRESENTATIVE 2.00 X 0 0 0 CJ WATSON PLAYER REPRESENTATIVE 2.00 X 0 0 0 DAHNTAY JONES PLAYER REPRESENTATIVE 2.00 X 0 0 0 CARLOS BOOZER PLAYER REPRESENTATIVE 2.00 X 0 0 0 COURTNEY LEE PLAYER REPRESENTATIVE 2.00 X 0 0 0 CHRIS BOSH PLAYER REPRESENTATIVE 2.00 X 0 0 0 JARED DUDLEY PLAYER REPRESENTATIVE 2.00 X 0 0 0 ROBBIE HUMMEL PLAYER REPRESENTATIVE 2.00 X 0 0 0 ANTHONY DAVIS PLAYER REPRESENTATIVE 2.00 X 0 0 0 COLE ALDRICH PLAYER REPRESENTATIVE 2.00 X 0 0 0 RUSSELL WESTBROOK PLAYER REPRESENTATIVE 2.00 X 0 0 0 TOBIAS HARRIS PLAYER REPRESENTATIVE 2.00 X 0 0 0 HENRY SIMS PLAYER REPRESENTATIVE 2.00 X 0 0 0 PJ TUCKER PLAYER REPRESENTATIVE 2.00 X 0 0 0 DAMIAN LILLARD PLAYER REPRESENTATIVE 2.00 X 0 0 0 CARL LANDRY PLAYER REPRESENTATIVE 2.00 X 0 0 0 DANNY GREEN PLAYER REPRESENTATIVE 2.00 X 0 0 0 KYLE LOWRY PLAYER REPRESENTATIVE 2.00 X 0 0 0 TREY BURKE PLAYER REPRESENTATIVE 2.00 X 0 0 0 GARRETT TEMPLE PLAYER REPRESENTATIVE 2.00 X 0 0 0 MICHELE ROBERTS EXECUTIVE DIRECTOR 40.00 X 322776 0 14404 ROGER MASON JR DEPUTY EXECUTIVE DIRECTOR 40.00 X 86545 0 16670 THERESA MESSER DIRECTOR OF FINANCE 40.00 X 218753 0 35312 RONALD KLEMPNER SENIOR COUNSEL COLLECTIVE BARGAINING 40.00 X 543121 0 28129 PAMELA WHEELER DIRECTOR OF OPERATIONS, WNBPA 40.00 X 210429 0 14106 SEAN BRANDVEEN COUNSEL 40.00 X 192143 0 10838 LATOYA STERLING DIR OF STRATEGY & DEVELOPMENT 40.00 X 169387 0 13312 PURVIS SHORT DIRECTOR OF PLAYER PROGRAMS 40.00 X 166382 0 31378 1909536 0 164149 18 0 1 0 DELOITTE FINANCIAL ADVISORY SERVICES LL 555 12TH STREET NW WASHINGTON DC 20004 AUDIT 1235110 ORRICK HERRINGTON & SUTCLIFFE 51 WEST 52ND STREET NEW YORK NY 10019 LEGAL COUNSEL 694600 REILLY PARTNERS 2 N RIVERSIDE PLAZA CHICAGO IL 60606 EXECUTIVE SEARCH FIRM 608149 WEIL GOTSHAL AND MANGES 767 FIFTH AVENUE NEW YORK NY 10153 LEGAL COUNSEL 232848 WINSTON & STRAWN 200 PARK AVENUE NEW YORK NY 10166 LEGAL COUNSEL 232409 8 MEMBERSHIP DUES 900099 4410000 4410000 ALL STAR WEEKEND SPONSORSHIP & TI 900099 310662 310662 4720662 1592185 1592185 10875000 10875000 1151459 2249566 -1098107 -1098107 -1098107 175148464 175313788 -165324 -165324 -165324 INSURANCE REIMBURSEMENT - LEGAL F 900099 887040 887040 CAMP INCOME 900099 694247 694247 BUILDING EXPENSE REIMBURSEMENTS 900099 454871 454871 422513 422513 2458671 18383087 7179333 0 11203754 X 412246 694460 5922992 79979 373089 367852 1015693 109510 157500 220695 2046445 486334 229867 1292217 2821736 74239 562794 PUBLIC RELATIONS 237987 NBPA INTERNAL REVIEW 106095 TEMPORARY STAFFING 63829 TAX FILING FEES AND OTH 38057 77218 17390834 692605 1187835 47860228 16696814 9059189 9862350 500783 529843 2347802 1386726 948833 961076 114550195 129565697 398946 399860 13240843 12952059 187251622 172155534 8228712 3122273 999382 1005452 82691436 73638263 91919530 77765988 X 95332092 94389546 95332092 94389546 187251622 172155534 992253 -1942545 7746 0 X X 0 1 X 1 0 1 0 0 942144 376345 565799 1001844 816534 185310 403814 193847 209967 961076 DEPOSITS 725565 DUE FROM EDUCATION TRUST 242569 DUE FROM NBPA FOUNDATION 433644 DUE FROM OTHER AFFILIATES 347493 INVESTMENT IN OFF COURT, LLC 11202788 12952059 AMOUNT HELD FOR PLAYERS 71959773 DUE TO OTHER AFFILIATES 1678490 73638263 X 18235237 -1942545 2249566 307021 17928216 454871 454871 18383087 19942922 -7746 2559834 2552088 17390834 0 17390834 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. 0 WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION 310 LENOX AVENUE NEW YORK NY 10027 134075948 501(C)(5) 412246 OPERATIONAL ASSISTANCE 0 1 X 1 1 X X 0 0 0 MICHELE ROBERTS EXECUTIVE DIRECTOR 322776 0 0 0 0 0 6607 0 7797 0 337180 0 0 0 ROGER MASON JR DEPUTY EXECUTIVE DIRECTOR 86545 0 0 0 0 0 757 0 15913 0 103215 0 0 0 THERESA MESSER DIRECTOR OF FINANCE 218753 0 0 0 0 0 8460 0 26852 0 254065 0 0 0 RONALD KLEMPNER SENIOR COUNSEL COLLECTIVE BARGAINING 543121 0 0 0 0 0 10600 0 17529 0 571250 0 0 0 PAMELA WHEELER DIRECTOR OF OPERATIONS, WNBPA 210429 0 0 0 0 0 1262 0 12844 0 224535 0 0 0 SEAN BRANDVEEN COUNSEL 192143 0 0 0 0 0 1308 0 9530 0 202981 0 0 0 LATOYA STERLING DIR OF STRATEGY & DEVELOPMENT 169387 0 0 0 0 0 4400 0 8912 0 182699 0 0 0 PURVIS SHORT DIRECTOR OF PLAYER PROGRAMS 166382 0 0 0 0 0 6400 0 24978 0 197760 0 0 0 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. HOME COURT MANAGEMENT CORPORATION 310 LENOX AVENUE NEW YORK NY 10027 450547427 HOLDING COMPANY NY -1098107 2193686 NATIONAL BASKETBALL PLAYERS ASSOCIATION NATIONAL BASKETBALL PLAYERS ASSOCIATION FOUNDATION 310 LENOX AVENUE NEW YORK NY 10027 133894132 TO PROVIDE GRANTS TO SELECTED 501(C)(3) ORGANIZATIONS NY 501(C)(3) LINE 1 N/A 0 OFF-COURT LLC 310 LENOX AVENUE NEW YORK NY 10027 562627743 HOLDING COMPANY NY HOME COURT MANAGEMENT CORPORATION RELATED -757393 16056658 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0