NATIONAL ASSOCIATION OF BASKETBALL COACHES FOUNDATION INC: Form 990, tax year 2024
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- Organization
- NATIONAL ASSOCIATION OF BASKETBALL COACHES FOUNDATION INC (EIN 06-1560942)
- Tax period
- 2024-10-01 to 2025-09-30
- Filed
- 2026-08-14
- IRS object ID
- 202622269349301927
- Schema version
- 2024v5.5
- 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 | 2026-08-14T10:54:49-05:00 | ReturnTs |
| Tax Period End | 2025-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341874260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 WEST 47TH STREET SUITE 1100 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061560942 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL ASSOCIATION OF BASKETBALL | BusinessNameLine1Txt |
| Business Name Line2 | COACHES FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 8168786222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 W PERSHING RD 840 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64108 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG ROBINSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8168786222 | PhoneNum |
| Signature | 2026-08-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA BURKE | PreparerPersonNm |
| PTIN | P00220718 | PTIN |
| Phone | 8169455500 | PhoneNum |
| Preparation | 2026-08-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NABC FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CRAIG ROBINSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 W PERSHING RD 840 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $766,985 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NABCFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | TO FURTHER THE GAME OF BASKETBALL AND PROVIDE FOR COACHES IN NEED. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 30 | TotalEmployeeCnt |
| Total Volunteers | 23 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,676 | PYContributionsGrantsAmt |
| CY Contributions Grants | $20,610 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $723,377 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $466,011 | CYProgramServiceRevenueAmt |
| PY Investment Income | $29,718 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,194 | CYInvestmentIncomeAmt |
| PY Other Revenue | $801,737 | PYOtherRevenueAmt |
| CY Other Revenue | $238,493 | CYOtherRevenueAmt |
| PY Total Revenue | $1,563,508 | PYTotalRevenueAmt |
| CY Total Revenue | $750,308 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $58,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $973,607 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $808,444 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $972,550 | PYOtherExpensesAmt |
| CY Other Expenses | $910,247 | CYOtherExpensesAmt |
| PY Total Expenses | $2,004,657 | PYTotalExpensesAmt |
| CY Total Expenses | $1,725,191 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$441,149 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$974,883 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,359,623 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,373,855 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $699,239 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $694,733 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,660,384 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,679,122 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WE EDUCATE THE PUBLIC BY PROMOTING AN UNDERSTANDING AND AWARENESS OF THE HISTORY OF COLLEGE BASKETBALL, PROMOTE EVENTS FOCUSING ON THE IMPORTANCE OF FANS TO THE GAME OF BASKETBALL AND PROVIDE OPPORTUNITIES FOR FAN EDUCATION AND INTERACTION. (CONTINUED ON SCHEDULE O)WE RECOGNIZE THE ACHIEVEMENTS OF PLAYERS, COACHES AND TEAMS THROUGH THE NATIONAL COLLEGIATE BASKETBALL HALL OF FAME; PROMOTE FITNESS, NUTRITION AND GENERAL HEALTH AS A MEANS TO PLAY OR BE INVOLVED IN A BASKETBALL PROGRAM; PROVIDE A FORUM FOR EDUCATION PROGRAMS AND INTERACTION AMONG COLLEGE COACHES AND PLAYERS AND OTHER CHARITABLE GROUPS; AND CORRELATE THE GAME OF BASKETBALL WITH THE GENERAL OBJECTIVES OF EDUCATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,513,207 | ExpenseAmt |
| Revenue | $468,365 | RevenueAmt |
| Desc | THE COLLEGE BASKETBALL EXPERIENCE (CBE) IS A STATE-OF-THE-ART EXPERIENTIAL FACILITY LOCATED IN KANSAS CITY, MISSOURI. IT WAS BUILT TO CELEBRATE THE GAME OF MEN'S COLLEGIATE BASKETBALL. THE CBE 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,843 | ExpenseAmt |
| Grant | $6,500 | GrantAmt |
| Desc | THE BENEVOLENT FUND 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,528,050 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 30 | 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | 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 | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ ADVISORS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8169455500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 WEST 47TH STREET SUITE 1100 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64112 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ANDREW BURCZYK | ||||||
| TREASURER | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE KRZYZEWSKI | ||||||
| DIRECTOR/PAST PRESIDENT | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROY WILLIAMS | ||||||
| DIRECTOR/PAST PRESIDENT | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TOMMY AMAKER | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JIM BOEHEIM | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| ARNE DUNCAN | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| TOM FOLLIARD | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| DAN GAVITT | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| BOB GREEN | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| DENNY HOLMAN | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| TOM IZZO | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| MIKE JARVIS | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| BOB JOHNSON | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| GENE KEADY | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| ERIC LAUTENBACH | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| DOUG LOWEY | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| DAVID MILLER | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JOHN W ROGERS JR | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| BILL SELF | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| TUBBY SMITH | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| PETER THOMPSON | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM D WAGNER | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JAY WRIGHT | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| KEVIN HENDERSON | ||||||
| CEO AND CMO OF THE CBE | 40.00 | Yes (X) | $199,799 | $0 | $32,890 | |
| STEPHANIE WHITCHER NABC | ||||||
| DIRECTOR OF FINANCE (THRU 5/2025) | 16.00 | Yes (X) | $81,454 | $0 | $8,382 | |
| CRAIG ROBINSON | ||||||
| NABC EXECUTIVE DIRECTOR | 2.00 | Yes (X) | $51,503 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $332,756 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $41,272 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $20,610 | AllOtherContributionsAmt |
| Total Contributions | $20,610 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COLLEGE BASKETBALL EXP | Desc |
| Business | 711210 | BusinessCd |
| Total Revenue Column | $466,011 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $466,011 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $466,011 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,194 | TotalRevenueColumnAmt |
| Exclusion | $25,194 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $220,904 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $220,904 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $220,904 | TotalRevenueColumnAmt |
| Exclusion | $220,904 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $19,031 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $16,677 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,354 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,354 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,235 | TotalRevenueColumnAmt |
| Exclusion | $15,235 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,235 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $750,308 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $468,365 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $261,333 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,500 | TotalAmt |
| Program Services | $6,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $331,094 | TotalAmt |
| Program Services | $287,530 | ProgramServicesAmt |
| Management And General | $43,564 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,654 | TotalAmt |
| Program Services | $302,692 | ProgramServicesAmt |
| Management And General | $24,962 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,334 | TotalAmt |
| Program Services | $22,183 | ProgramServicesAmt |
| Management And General | $151 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,046 | TotalAmt |
| Program Services | $77,870 | ProgramServicesAmt |
| Management And General | $1,176 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,316 | TotalAmt |
| Program Services | $43,093 | ProgramServicesAmt |
| Management And General | $5,223 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,319 | TotalAmt |
| Management And General | $13,319 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,414 | TotalAmt |
| Management And General | $46,414 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,694 | TotalAmt |
| Program Services | $15,019 | ProgramServicesAmt |
| Management And General | $51,675 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,447 | TotalAmt |
| Program Services | $15,447 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,363 | TotalAmt |
| Program Services | $61,570 | ProgramServicesAmt |
| Management And General | $793 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,398 | TotalAmt |
| Program Services | $1,170 | ProgramServicesAmt |
| Management And General | $228 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,497 | TotalAmt |
| Program Services | $245,497 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,920 | TotalAmt |
| Program Services | $3,920 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,265 | TotalAmt |
| Program Services | $10,265 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $435,294 | TotalAmt |
| Program Services | $435,294 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,636 | TotalAmt |
| Management And General | $9,636 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,725,191 | TotalAmt |
| Program Services | $1,528,050 | ProgramServicesAmt |
| Management And General | $197,141 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,637 | BOYAmt |
| EOY | $383,050 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,077,518 | BOYAmt |
| EOY | $879,289 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,646 | BOYAmt |
| EOY | $9,553 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,168 | BOYAmt |
| EOY | $8,568 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,008 | BOYAmt |
| EOY | $646 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,920,172 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,377,656 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,950,185 | BOYAmt |
| EOY | $6,542,516 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $550,233 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,461 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,359,623 | BOYAmt |
| EOY | $8,373,855 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $370,270 | BOYAmt |
| EOY | $109,928 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,334 | BOYAmt |
| EOY | $52,122 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,635 | BOYAmt |
| EOY | $532,683 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $699,239 | BOYAmt |
| EOY | $694,733 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,242,466 | BOYAmt |
| EOY | $7,263,627 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $417,918 | BOYAmt |
| EOY | $415,495 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,660,384 | BOYAmt |
| EOY | $7,679,122 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,359,623 | BOYAmt |
| EOY | $8,373,855 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$974,883 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$6,379 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $316,586 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $502,584 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $215,530 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,676 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,610 | CurrentTaxYearAmt |
| Total | $1,063,986 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $316,586 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $502,584 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $215,530 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,676 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,610 | CurrentTaxYearAmt |
| Total | $1,063,986 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $51,093 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,012,893 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $945,992 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $988,983 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,059,938 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $829,614 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,194 | CurrentTaxYearAmt |
| Total | $3,849,721 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $6,361 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,182 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,841 | CurrentTaxYearMinus1YearAmt |
| Total | $16,384 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $15,235 | CurrentTaxYearAmt |
| Total | $15,235 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,945,326 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,343,998 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.20480 | PublicSupportCY170Pct |
| Public Support PY170 | 0.19330 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | THE NABC FOUNDATION IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. ITS SUPPORT COMES FROM CONTRIBUTIONS RECEIVED FROM THE PUBLIC, ADMISSIONS TO THE COLLEGE BASKETBALL EXPERIENCE (AN EXPERIENTIAL FACILITY/MUSEUM THAT IS OPEN TO THE PUBLIC), INCOME FROM RENTAL OF THE COLLEGE BASKETBALL EXPERIENCE AND INVESTMENTS. NABC FOUNDATION HAS HISTORICALLY MET THE 33 1/3% PUBLIC SUPPORT TEST. THEIR PERCENTAGE HAS DECLINED BELOW THIS THRESHOLD FOR THE LAST THREE YEARS DUE TO A DECLINE IN FUNDRAISING FOLLOWING THE COVID-19 PANDEMIC AND ROYALTIES FROM A LICENSING AGREEMENT WITH NCAA THAT EXPIRED AUGUST 31, 2024. HOWEVER, THE PUBLIC SUPPORT PERCENTAGES CALCULATED FOR THESE YEARS STILL EXCEEDS THE 10% MINIMUM SUPPORT LIMITATION. NABC FOUNDATION HAS A DIVERSE BOARD AND FUNDING SOURCES. IT ANTICIPATES A REINVIGORATED EFFORT TO RE-ESTABLISH ITS FUNDRAISING ABILITIES IN THE COMING YEARS. | FactsAndCircumstancesTestTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $683,418 | BeginningYearBalanceAmt |
| Contributions | $4,080 | ContributionsAmt |
| Investment Earnings Or Losses | -$103,947 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,500 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $663 | AdministrativeExpensesAmt |
| End Year Balance | $576,388 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $870,589 | BeginningYearBalanceAmt |
| Contributions | $155,730 | ContributionsAmt |
| Investment Earnings Or Losses | -$283,612 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $58,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $789 | OtherExpendituresAmt |
| End Year Balance | $683,418 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $588,787 | BeginningYearBalanceAmt |
| Contributions | $304,185 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,078 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $19,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $805 | OtherExpendituresAmt |
| End Year Balance | $870,589 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $580,752 | BeginningYearBalanceAmt |
| Contributions | $59,470 | ContributionsAmt |
| Investment Earnings Or Losses | -$37,633 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $13,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $802 | OtherExpendituresAmt |
| End Year Balance | $588,787 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $533,499 | BeginningYearBalanceAmt |
| Contributions | $67,529 | ContributionsAmt |
| Investment Earnings Or Losses | $4,984 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $24,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $760 | OtherExpendituresAmt |
| End Year Balance | $580,752 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.66207 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.33793 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,886,381 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,539,110 | DepreciationAmt |
| Book Value | $6,347,271 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,033,791 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,838,546 | DepreciationAmt |
| Book Value | $195,245 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,542,516 | TotalBookValueLandBuildingsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4: | FormAndLineReferenceDesc |
| Explanation | THE BOARD HAS DESIGNATED FUNDS TO BE SET ASIDE TO FUND FUTURE OPERATION AND CAPITAL NEEDS. IN ADDITION, THE BOARD DESIGNATED A BENEVOLENT FUND TO BENEFIT COACHES BELONGING TO NATIONAL ASSOCIATION OF BASKETBALL COACHES THAT ARE EXPERIENCING SEVERE FINANCIAL AND ECONOMIC STRAIN. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | BEMEVOLENT FUND | GrantTypeTxt |
| Recipient | 1 | RecipientCnt |
| Cash Grant | $6,500 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL APPLICANTS FOR BENEVOLENT FUND SUPPORT MUST SUBMIT A COMPLETED APPLICATION. THE APPLICATIONS ARE REVIEWED TO ENSURE THAT THE APPLICANT IS ELIGIBLE FOR FUNDING UNDER THE BENEVOLENT FUND CRITERIA. THE APPLICATIONS ARE SUBMITTED TO THE BENEVOLENT FUND COMMITTEE WHO REVIEW AND DISCUSS THEM. THE COMMITTEE APPROVES OR DISAPPROVES OF THE APPLICATIONS. ALL APPROVED APPLICATIONS ARE MAINTAINED ALONG WITH A COPY OF THE CHECK OR ELECTRONIC PAYMENT. DISAPPROVED APPLICATIONS ARE ALSO MAINTAINED IN A SEPARATE FILE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | Yes (1) | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN HENDERSON | PersonNm |
| Title | CEO AND CMO OF THE CBE | TitleTxt |
| Base Compensation Filing Org | $185,299 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $14,500 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $19,980 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $12,910 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $232,689 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 5 | FormAndLineReferenceDesc |
| Explanation | COMMISSIONS PAID ARE BASED ON RENTAL REVENUE SECURED DURING THE YEAR. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | CLASS A DIRECTORS SHALL BE THE MEMBERS OF THE FOUNDATION. |
| 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 MUST BE AN ACTIVE OR FORMER COACH AND A CURRENT MEMBER OF THE NATIONAL ASSOCIATION OF BASKETBALL COACHES. CLASS A DIRECTORS CONSIST OF UP TO ELEVEN PERSONS WHO ARE ELECTED BY MEMBERS OF THE FOUNDATION. CLASS B DIRECTORS SHALL CONSIST OF UP TO 20 INDIVIDUALS AND BE ELECTED BY CLASS A DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FOUNDATION'S FORM 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT (CPA). THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE FORM 990 FOR FILING. THE FILED FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AT THE NEXT REGULARLY SCHEDULED BOARD MEETING FOLLOWING THE SUBMISSION OF THE RETURN. |
| 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 OCCURRED 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 GOVERNING 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 BUDGET COMMITTEE IS CHARGED WITH EVALUATING AND SETTING OFFICER AND KEY EMPLOYEE COMPENSATION. THIS PROCESS IS PERFORMED PERIODICALLY. VARIOUS TOOLS SUCH AS FORM 990 OF OTHER ORGANIZATIONS AND COMPENSATION SURVEYS ARE USED TO ASSIST THE COMMITTEE WITH THEIR REVIEW. THE LAST COMPENSATION STUDY WAS DONE BY AN INDEPENDENT THIRD-PARTY CONSULTANT IN 2020. THE BUDGET COMMITTEE PRESENTS THE COMPENSATION TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL AS PART OF THE BUDGET APPROVAL PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOUNDATION HAS A PUBLIC INSPECTION POLICY. THIS POLICY STATES THAT ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW DURING THE REGULAR BUSINESS HOURS AT 30 W. PERSHING ROAD, SUITE 840, KANSAS CITY, MO 64108. 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 FOUNDATION SHALL PROVIDE FILINGS WITHIN 30 DAYS OF THE REQUEST. |
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