2015-05-15T14:17:40-05:00 2014-06-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2013-07-01 237038813 NATIONAL BASKETBALL PLAYERS ASSOCIATION NATI 2126550880 310 LENOX AVENUE NEW YORK NY 10027 GARY ARRICK CHIEF FINANCIAL OFFICER 2126550880 2015-05-15 1 JOANN WOODSON CPA P01293745 2023319880 2013 2016-04-25 22:37:26Z MICHELE ROBERTS 310 LENOX AVENUE NEW YORK NY 10027 172224396 0 X WWW.NBPA.ORG 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. 36 36 31 0 0 0 0 0 5094097 5120555 161427 15217125 10066856 12282663 15322380 32620343 1089656 500000 0 0 5436866 3108156 0 0 0 9713644 8617179 16240166 12225335 -917786 20395008 173460746 187251622 90628627 91919530 82832119 95332092 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 1 0 0 0 0 0 1 1 1 0 0 1 605 0 1 31 1 0 0 0 0 0 0 X 36 36 0 0 0 0 1 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 X X THERESA CLARK MESSER 2126550883 310 LENOX AVENUE NEW YORK NY 10027 CHRISTOPHER PAUL PRESIDENT 2.00 X X 0 0 0 ROGER MASON JR 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 RAJON RONDO PLAYER REPRESENTATIVE 2.00 X 0 0 0 DERON WILLIAMS PLAYER REPRESENTATIVE 2.00 X 0 0 0 BENJAMIN GORDON PLAYER REPRESENTATIVE 2.00 X 0 0 0 JANNERO PARGO PLAYER REPRESENTATIVE 2.00 X 0 0 0 MIKE JAMES PLAYER REPRESENTATIVE 2.00 X 0 0 0 KYRIE IRVING PLAYER REPRESENTATIVE 2.00 X 0 0 0 BERNARD JAMES PLAYER REPRESENTATIVE 2.00 X 0 0 0 KENNETH FARIED PLAYER REPRESENTATIVE 2.00 X 0 0 0 GREG MONROE PLAYER REPRESENTATIVE 2.00 X 0 0 0 CJ WATSON PLAYER REPRESENTATIVE 2.00 X 0 0 0 ROBBIE HUMMEL PLAYER REPRESENTATIVE 2.00 X 0 0 0 JASON SMITH 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 PJ TUCKER PLAYER REPRESENTATIVE 2.00 X 0 0 0 LAMARCUS ALDRIDGE 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 STEVE NOVAK PLAYER REPRESENTATIVE 2.00 X 0 0 0 JOHN LUCAS III PLAYER REPRESENTATIVE 2.00 X 0 0 0 GARRETT TEMPLE PLAYER REPRESENTATIVE 2.00 X 0 0 0 RONALD KLEMPNER ACTING EXECUTIVE DIRECTOR 40.00 X 265593 0 33118 THERESA CLARK MESSER DIRECTOR OF FINANCE 40.00 X 191621 0 43718 MEGAN INABA FORMER DIRECTOR OF SPECIAL EVENTS 40.00 X 144694 0 37138 YARED ALULA FORMER DEPUTY COUNSEL 40.00 X 102981 0 8746 PAMELA WHEELER DIRECTOR OF OPERATIONS, WNBPA 40.00 X 166589 0 42797 PURVIS SHORT DIRECTOR OF PLAYER PROGRAMS 40.00 X 143559 0 37346 ROBERT GADSON DIRECTOR OF SECURITY & AGENT RELATIONS 40.00 X 140791 0 16414 G WILLIAM HUNTER FORMER EXECUTIVE DIRECTOR 40.00 X 408024 0 7269 1563852 0 226546 13 1 1 0 PAUL WEISS RIFKIND WHARTON & GARRISON L 1285 AVENUE OF AMERICAS NEW YORK NY 10019 LEGAL COUNSEL 1324531 DELOITTE FINANCIAL ADVISORY SERVICES LL PO BOX CAROL STREAM IL 60132 AUDIT 1252731 REILLY PARTNERS TWO NORTH RIVERSIDE PLAZA SUITE 16 CHICAGO IL 60606 EXECUTIVE SERACH FIRM 465891 KIRKLAND ELLIS 300 NORTH LASALLE CHICAGO IL 60654 LEGAL COUNSEL 310985 FOR SPORTS ENTERPRISES 14 PENN PLAZA SUITE 500 NEW YORK NY 10122 PUBLIC RELATIONS CONSULTANT 232402 5 MEMBERSHIP DUES 900099 4360000 4360000 BASKETBALL CAMP 900099 680015 680015 ALL STAR WEEKEND 900099 80540 80540 5120555 2209103 2209103 10500000 10500000 991592 2031800 -1040208 -1040208 -1040208 150580275 137572253 13008022 13008022 13008022 INSURANCE REIMBURSEMENT - LEGAL F 900099 1641816 1641816 OTHER INCOME 900099 754585 754585 AGENT REGISTRATION FEES 900099 426470 426470 2822871 32620343 7943426 0 24676917 X 500000 714004 1776342 45180 393954 178676 2175278 120347 107881 52269 2356145 241739 229756 917766 1205221 131014 361657 CAMP EXPENSES 388053 MISCELLANEOUS 330053 12225335 591092 692605 9807343 47860228 8678203 9059189 449280 500783 2282901 1334068 1200508 948833 140087761 114550195 397455 398946 12249104 13240843 173460746 187251622 14130612 8228712 957238 999382 75540777 82691436 90628627 91919530 X 82832119 95332092 82832119 95332092 173460746 187251622 20395008 -7895035 0 X X 0 1 X 0 0 1 0 0 881217 272574 608643 997870 900719 97151 403814 160775 243039 948833 DEPOSITS 799032 DUE FROM EDUCATION TRUST 309132 DUE FROM NBPA FOUNDATION 403819 DUE FROM OTHER AFFILIATES 526072 INVESTMENT IN OFF COURT, LLC 11202788 13240843 AMOUNT HELD FOR PLAYERS 82350916 DUE TO FULL COURT TENANT, LLC 340520 82691436 X 26231113 -7895035 1505805 -6389230 32620343 0 32620343 14227722 2002387 2002387 12225335 0 12225335 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, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2010 THROUGH 2012 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: INCOME OF CONSOLIDATED SUBSIDIARY 680,000. RENTAL EXPENSES 2,031,800. REVENUE OF SUBSIDIARIES REPORTED AS EXPENSE ON FINANCIAL STATEMENTS -1,205,995. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF CONSOLIDATED SUBSIDIARY 1,176,582. RENTAL EXPENSES 2,031,800. REVENUE OF SUBSIDIARIES REPORTED AS EXPENSE ON FINANCIAL STATEMENTS -1,205,995. 0 WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION 310 LENOX AVENUE NEW YORK NY 10027 134075948 501 (C)(5) 500000 FORGIVENESS OF DEBT OPERATIONAL ASSISTANCE X 1 1 X X 1 0 0 RONALD KLEMPNER ACTING EXECUTIVE DIRECTOR 265593 0 0 0 0 0 10000 0 23118 0 298711 0 0 0 THERESA CLARK MESSER DIRECTOR OF FINANCE 191621 0 0 0 0 0 7180 0 36538 0 235339 0 0 0 MEGAN INABA FORMER DIRECTOR OF SPECIAL EVENTS 144694 0 0 0 0 0 1028 0 36110 0 181832 0 0 0 PAMELA WHEELER DIRECTOR OF OPERATIONS, WNBPA 166589 0 0 0 0 0 6308 0 36489 0 209386 0 0 0 PURVIS SHORT DIRECTOR OF PLAYER PROGRAMS 143559 0 0 0 0 0 0 0 37346 0 180905 0 0 0 ROBERT GADSON DIRECTOR OF SECURITY & AGENT RELATIO 140791 0 0 0 0 0 5180 0 11234 0 157205 0 0 0 G WILLIAM HUNTER FORMER EXECUTIVE DIRECTOR 408024 0 0 0 0 0 1538 0 5731 0 415293 0 0 0 PART I, LINE 4A SEVERANCE PAYMENTS WERE PAID TO - MEGAN INABA - $115,684; YARED ALULA - $66,667 0 MEGAN INABA FAMILY MEMBER OF G. WILLIAM HUNTER, FORMER EXEC DIR OF THE ORGANIZATION 181832 EMPLOYED BY THE ORGANIZATION 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. HIS PAST EMPLOYMENT CONTRACTS HAVE BEEN FOR TERMS OF FOUR YEARS WITH AN OPTION YEAR WHICH CAN BE EXERCISED BY HIM. 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 OTHER FEES 2,356,145. 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 -484279 8290945 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) 170(B)(1)(A)(VI) 0 OFF-COURT LLC 310 LENOX AVENUE NEW YORK NY 10027 562627743 HOLDING COMPANY NY HOME COURT MANAGEMENT CORPORATION RELATED -496582 18484181 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0