2014-04-28T12:42:14-05:00 2013-09-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2012-10-01 061560942 National Association of Basketball Coaches Foundation Inc % JIM HANEY NATI 8168786222 1111 Main Street Suite STE 1000 Kansas City MO 64105 JIM HANEY 8165956171 2014-05-15 true Michael J Engle 8162216300 2012 2015-11-30 17:44:51Z JIM HANEY 1111 MAIN STREET SUITE 1000 KANSAS CITY MO 64105 3080126 false X www.nabcfoundation.org X 1999 MO THE NATIONAL ASSOCIATION OF BASKETBALL COACHES FOUNDATION, INC. WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE & EDUCATIONAL PURPOSES TO FURTHER THE GAME OF BASKETBALL AND ENCOURAGE MIDDLE SCHOOL YOUTH TO READ. 26 26 29 26 12837 -1293 793329 1437754 655190 654262 6780 15522 931741 598043 2387040 2705581 168091 130567 0 0 872853 906674 0 0 33829 1805709 1786614 2846653 2823855 -459613 -118274 12810715 12558242 2119984 1990804 10690731 10567438 SEE SCHEDULE O false false 2194820 4700 1525432 THE COLLEGE BASKETBALL EXPERIENCE TM (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 AT A HIGH LEVEL. THE CBE, WHICH OPENED IN OCTOBER 2007, IS ALSO THE HOME OF THE NATIONAL COLLEGIATE BASKETBALL HALL OF FAME. INCLUDED AMONG THE MANY VENUES 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. 231497 117867 THE TTRR (TICKET TO READING REWARDS) SM 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. 8513 8000 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. 2434830 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 24 0 true 29 true true true false false false false true true false false false false X 26 26 true false false false false true true true true false false true true true true true true true false false X JIM HANEY 8168786222 1111 MAIN STREET SUITE 1000 KANSAS CITY MO 64105 DR JAMES L CASH PHD 0.25 X STEVE GAFFNEY 0.25 X 800 DAN GAVITT 0.25 X BOB GREEN 0.25 X BILL HALL 0.25 X DENNY HOLMAN 0.25 X MICHAEL JACKSON 0.25 X JIM MCDONALD 0.25 X JOHN W ROGERS JR 0.25 X 800 TEMPLE SLOAN III 0.25 X TOM STEMBERG 0.25 X WILLIAM D WAGNER 0.25 X TOMMY AMAKER 0.25 X JIM BOEHEIM 0.25 X MIKE JARVIS 0.25 X TOM IZZO 0.25 X GENE KEADY 0.25 X BILL SELF 0.25 X TUBBY SMITH 0.25 X ROY WILLIAMS 0.25 X BOB KNIGHT 0.25 X DEAN SMITH 0.25 X JOHN THOMPSON III 0.25 X MIKE KRZYZEWSKI 0.25 X X TODD GOLDSTEIN 0.25 X DOUG LOWEY 0.25 X JIM HANEY 10.0 X ANDREW BURCZYK 0.25 X 800 KEVIN HENDERSON 40.0 X 163909 0 38190 166309 0 38190 1 false true false ED DORRIS MANAGEMENT - TTRR 168325 1 471790 965964 11277 1437754 College Basketball Experience 711210 654262 654262 654262 14344 14344 0 858333 858333 0 0 0 1178 1250 1250 -72 1250 1178 1178 85329 471790 358456 -273127 -273127 0 27676 14839 12837 12837 0 2705581 1512595 12837 -257605 4700 4700 125867 125867 0 0 152054 136849 15205 0 516217 464130 41958 10129 49949 43167 6782 134297 128771 5526 54157 49289 4868 246981 104981 130000 12000 88049 88049 25891 10700 15191 0 0 0 0 68590 68590 23899 23127 772 0 0 173040 173040 3501 1742 1759 0 2506 2506 90558 90558 0 483296 483296 41207 24057 17150 Hall of Fame Induction 325109 313409 11700 Exhibits maintenance 57046 57046 Building repairs/maintenance 33530 33530 Sponsorship fulfillment 25100 2600 22500 98311 95381 2930 2823855 2434830 355196 33829 800 1000 607618 758826 410000 305213 17776 58359 0 0 0 0 0 0 90465 70115 69434 33018 13485136 2623511 11200574 10861625 0 0 0 0 0 0 0 0 414048 470086 12810715 12558242 107383 294837 0 0 124651 40640 0 0 0 0 0 0 0 0 1887950 1655327 0 0 2119984 1990804 X 10272231 10078919 418500 488519 0 0 10690731 10567438 12810715 12558242 -118274 -5019 X false true X true false X 2246367 3369975 3324127 793329 1437754 11171552 0 0 2246367 3369975 3324127 793329 1437754 11171552 4731632 6439920 66624 47615 55160 929214 872604 1971217 0 0 0 525 0 0 525 13143294 3430962 0.48998 0.48630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 400300 201200 4441 8000 597941 405176 -4876 400300 400001 5175 405176 405725 -5724 400001 400751 4974 405725 1.00000 false false 0 0 0 0 12616272 2148360 10467912 0 868863 475151 393713 10861625 0 0 3073857 -5019 373295 368276 2705581 2705581 3197150 373295 373295 2823855 2823855 INTENDED USES OF ENDOWMENT FUNDS 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. UNCERTAIN TAX POSITIONS DISCLOSURE SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED ITS INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON ITS REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES $ 358,295 HOOP SHOP COST OF GOODS SOLD $ 14,839 _________ $ 373,295 RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XIII, LINE 2D FUNDRAISING EVENT EXPENSES $ 358,295 HOOP SHOP COST OF GOODS SOLD $ 14,839 _________ $ 373,295 FISHBAIT MARKETING LLC FUNDRAISING false GALA 557119 471790 85329 3539 57930 66645 230567 0 557119 471790 85329 3539 57930 66645 230567 358681 -273352 true AWARDS TO PROGRAM PARTICIPANTS 68000 117867 FMV SEE PART IV BELOW BENEVOLENT FUND GRANTS 4 8000 FMV PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS 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. DESCRIPTION OF NON-CASH ASSISTANCE SCHEDULE I, PART III, LINE 1 (F) WATER BOTTLES, CLOCKS, T-SHIRTS, & WATCHES X X X false false false true false false false false false KEVIN HENDERSON 144909 0 19000 0 0 0 14481 0 23709 0 202099 0 0 0 COMPENSATION CONTINGENT ON REVENUE SCHEDULE J, PART 1, LINE 5B A COMMISSION INCENTIVE PAYMENT PROGRAM BEGAN IN FY 2011 FOR CERTAIN EMPLOYEES. THE INCENTIVE PROGRAM WAS ESTABLISHED TO MOTIVATE CERTAIN EMPLOYEES TO MARKET THE FACILITY AND ENCOURAGE PEOPLE TO ATTEND AND EXPERIENCE COLLEGE BASKETBALL THROUGH SPECIAL EVENTS AND ACTIVITIES. THE COMMISSIONS ARE BASED ON ACCOMPLISHMENTS OF KEY REVENUE GOALS. DURING FY 2013, THE FOUNDATION PAID $15,897 OF INCENTIVE PAY TO CERTAIN EMPLOYEES WHO ACCOMPLISHED THE KEY REVENUE GOALS. THE AMOUNT OF COMMISSION PAID TO ITS KEY EMPLOYEE WAS $7,949. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 THE NATIONAL ASSOCIATION OF BASKETBALL COACHES FOUNDATION, INC., INCORPORATED IN DELAWARE ON OCTOBER 26, 1999, WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. THE NABC FOUNDATION IS THE FOUNDER AND OPERATOR OF THE COLLEGE BASKETBALL EXPERIENCE, TTRR (TICKETS TO READING REWARDS), THE NABC FOUNDATION COURT OF HONOR GALA AND THE FOUNDATION'S BENEVOLENT FUND. THE COLLEGE BASKETBALL EXPERIENCE TM (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 AT A HIGH LEVEL. THE CBE IS ALSO THE HOME OF THE NATIONAL COLLEGIATE BASKETBALL HALL OF FAME. THE TTRR (TICKET TO READING REWARDS) SM PROGRAM IS 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. THE NABC FOUNDATION COURT OF HONOR GALA (GALA) WAS DEVELOPED TO BRING RECOGNITION TO AN INDIVIDUAL AND THE GAME OF BASKETBALL WHILE RAISING FOUNDATION AWARENESS AND IMPORTANT FINANCIAL SUPPORT TO THE NABC FOUNDATION AND ITS PROGRAMS. DURING THE GALA, GUESTS JOIN THE BASKETBALL COMMUNITY TO PRESENT THE COURT OF HONOR AWARD. THE AWARD IS PRESENTED TO AN INDIVIDUAL, BUSINESSMAN, EDUCATOR, ETC. WHO HAS ROOTS IN COLLEGE BASKETBALL, VALUES THOSE ROOTS IN THE GAME AND HAS GONE ON TO DISTINGUISH HIMSELF IN HIS PROFESSION, EXHIBITING THE HIGHEST STANDARDS OF LEADERSHIP. THE FOUNDATION'S BENEVOLENT FUND IS INTENDED TO PROVIDE FINANCIAL AND OTHER ASSISTANCE TO CURRENT MEMBERS OF THE NATIONAL ASSOCIATION OF BASKETBALL COACHES (NABC) WHO SUFFER SEVERE ECONOMIC OR EMOTIONAL STRAIN DUE TO JOB LOSS, SERIOUS ILLNESS, DEATH OF A FAMILY MEMBER, DISASTER OR OTHER SIMILAR CIRCUMSTANCES. FORM 990, PART VI, SECTION A, LINE 2 JIM HANEY HAS A BUSINESS RELATIONSHIP WITH JIM BOEHEIM, BILL SELF AND JOHN THOMPSON III. 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 IS PREPARED BY THE FOUNDATION'S STAFF AND REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. THE FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AT THE ANNUAL SPRING MEETING. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE FORM 990. THE EXECUTIVE COMMITTEE REPORTS TO THE FULL BOARD OF DIRECTORS, WHO HAVE RECEIVED A COPY OF THE FORM 990, THAT SUCH ACTION WAS TAKEN. THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS DOCUMENT THE APPROVAL IN THEIR RESPECTIVE MINUTES. SUBSEQUENT TO THE EXECUTIVE COMMITTEE APPROVAL, MANAGEMENT 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 UNDERSTANDS 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 INTEREST 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. 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.