2026-08-17T15:54:36-05:00 2025-09-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2024-10-01 237038813 NATIONAL BASKETBALL PLAYERS ASSOCIATION NATI 2126550880 1133 AVENUE OF THE AMERICAS FL 5 NEW YORK NY 10036 CAMERON JONES CHIEF FINANCIAL OFFICER 2126550880 2026-08-17 1 1 SCOTT THOMPSETT P00741490 2125990100 2024 2025-03-06 01:10:19Z DAVID KELLY 1133 AVENUE OF THE AMERICAS FL 5 NEW YORK NY 10036 552601401 0 X WWW.NBPA.COM X 1954 NY NATIONAL BASKETBALL PLAYERS ASSOCIATION SERVES TO PROTECT AND ADVANCE THE RIGHTS OF OUR PLAYERS. 30 30 98 0 0 0 0 0 236648357 298340549 8991355 9946471 45337562 39354081 290977274 347641101 1071408 1982027 0 0 18842515 21808848 0 0 0 274612844 327285614 294526767 351076489 -3549493 -3435388 385523445 442470134 275522237 335740925 110001208 106729209 X THE NATIONAL BASKETBALL PLAYERS ASSOCIATION (NBPA) SERVES TO PROTECT AND ADVANCE THE RIGHTS OF OUR PLAYERS. 0 0 THE NATIONAL BASKETBALL PLAYERS ASSOCIATION (NBPA) IS THE UNION FOR CURRENT PROFESSIONAL BASKETBALL PLAYERS IN THE NATIONAL BASKETBALL ASSOCIATION (NBA). THE UNION HAS APPROXIMATELY 500 MEMBERS. ESTABLISHED IN 1954, THE MISSION OF THE NATIONAL BASKETBALL PLAYERS ASSOCIATION IS TO PROTECT AND ADVANCE THE RIGHTS OF OUR PLAYERS. WHETHER IT IS NEGOTIATING A COLLECTIVE BARGAINING AGREEMENT, PROSECUTING A GRIEVANCE ON A PLAYER'S BEHALF OR COUNSELING A PLAYER ON BENEFITS AND EDUCATIONAL OPPORTUNITIES, THE NBPA ADVOCATES ON BEHALF OF THE BEST INTEREST OF ALL NBA PLAYERS. (CONTINUED ON SCHEDULE O). NBPA UNION MEMBERS ENJOY EXPANSIVE BENEFITS AND ARE AMONG THE MOST RECOGNIZABLE ATHLETES AND ENTERTAINERS IN THE WORLD. IN ADDITION, THE NBPA PROVIDES A FORUM FOR PLAYERS TO PARTICIPATE IN UNION ACTIVITIES IN A NUMBER OF FACETS. FROM EXECUTIVE LEADERSHIP ROLES, TO TEAM REPRESENTATIVE POSITIONS, GLOBAL COMMUNITY OUTREACH INITIATIVES AND MORE, THE NBPA OFFERS EACH NBA PLAYER THE OPPORTUNITY TO GET INVOLVED IN THE DEMOCRATIC INSTITUTION THAT WAS CREATED FOR, CONTINUES TO EXIST FOR AND IS RUN BY THEM. THE NBPA'S TOP 100 HIGH SCHOOL BASKETBALL CAMP IS REGARDED AS THE PREMIER BASKETBALL EVENT AVAILABLE TO ELITE HIGH SCHOOL ATHLETES. SINCE ITS INCEPTION IN 1994, OVER 300 PLAYERS HAVE GONE ON TO SUCCESSFUL CAREERS IN THE NBA. THE TOP 100 CAMP EMPHASIZES CHARACTER, EDUCATION, AND SKILL DEVELOPMENT AS THE CORE PRINCIPLES NECESSARY TO MAXIMIZE A PLAYER'S POTENTIAL.THE TOP 100 CAMP OFFERS A PREMIER OPPORTUNITY FOR THE NBPA TO ENGAGE WITH EMERGING ELITE BASKETBALL TALENT. THIS PLATFORM HAS PROVIDED A HOLISTIC EXPERIENCE FOR NEARLY THREE DECADES, FOCUSING ON DEVELOPING THESE YOUNG ATHLETES INTO WELL-ROUNDED INDIVIDUALS ON AND OFF THE COURT. (CONTINUED ON SCHEDULE O).PRIORITIZING THEIR WELL-BEING, TOP 100 STANDS AS A TESTAMENT TO OUR COMMITMENT TO NURTURING THE FUTURE LEADERS OF BASKETBALL. AS WE APPROACH THIS YEAR'S EVENT, WE'RE THRILLED TO CREATE A PRODUCTIVE, ENJOYABLE, AND COMPETITIVE ENVIRONMENT FOR ALL PARTICIPANTS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 152 0 1 98 0 0 0 0 0 0 0 1 0 X 30 30 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X CAMERON JONES 2126550880 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 ANFERNEE SIMONS PLAYER REPRESENTATIVE (THRU 07/25) 2.00 0.00 X 0 0 0 ANTHONY GILL PLAYER REPRESENTATIVE (THRU 01/25) 2.00 0.00 X 0 0 0 BISMACK BIYOMBO VICE PRESIDENT 2.00 0.00 X X 0 0 0 CJ MCCOLLUM PRESIDENT (THRU 07/25) 2.00 0.00 X X 0 0 0 FRED VANVLEET PRESIDENT (AS OF 07/25) 2.00 0.00 X X 0 0 0 DEANDRE JORDAN PLAYER REPRESENTATIVE (THRU 07/25) 2.00 0.00 X 0 0 0 DONOVAN MITCHELL VICE PRESIDENT 2.00 0.00 X X 0 0 0 DUNCAN ROBINSON PLAYER REPRESENTATIVE (THRU 07/25) 2.00 0.00 X 0 0 0 DWIGHT POWELL PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 GARRETT TEMPLE VICE PRESIDENT 2.00 0.00 X X 0 0 0 GRANT WILLIAMS 1ST VICE PRESIDENT 2.00 0.00 X X 0 0 0 IVICA ZUBAC PLAYER REPRESENTATIVE (THRU 02/25) 2.00 0.00 X 0 0 0 JAE'SEAN TATE PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 JAREN JACKSON JR VICE PRESIDENT 2.00 0.00 X X 0 0 0 JAYLEN BROWN VICE PRESIDENT 2.00 0.00 X X 0 0 0 JOHN COLLINS PLAYER REPRESENTATIVE (THRU 03/25) 2.00 0.00 X 0 0 0 JONATHAN ISAAC PLAYER REPRESENTATIVE (THRU 01/25) 2.00 0.00 X 0 0 0 KENNETH MURPHY III PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 KEVON LOONEY PLAYER REPRESENTATIVE (THRU 07/25) 2.00 0.00 X 0 0 0 MALCOLM BROGDON VICE PRESIDENT 2.00 0.00 X X 0 0 0 MASON PLUMLEE SECRETARY/TREASURER 2.00 0.00 X X 0 0 0 MAX CHRISTIE PLAYER REPRESENTATIVE (THRU 02/25) 2.00 0.00 X 0 0 0 PAT CONNAUGHTON PLAYER REPRESENTATIVE (THRU 07/25) 2.00 0.00 X 0 0 0 SHAI GILGEOUS-ALEXANDER PLAYER REPRESENTATIVE (THRU 01/25) 2.00 0.00 X 0 0 0 TYRESE HALIBURTON PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 SANTI ALDAMA PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 WALKER KESSLER PLAYER REPRESENTATIVE (11/22-03/25) 2.00 0.00 X 0 0 0 COREY KISPERT PLAYER REPRESENTATIVE (AS OF 01/25) 2.00 0.00 X 0 0 0 ZACH LAVINE PLAYER REPRESENTATIVE (12/21-11/24) 2.00 0.00 X 0 0 0 JALEN SUGGS PLAYER REPRESENTATIVE (AS OF 01/25) 2.00 0.00 X 0 0 0 KARL-ANTHONY TOWNS VICE PRESIDENT (AS OF 02/25) 2.00 0.00 X X 0 0 0 GABE VINCENT VICE PRESIDENT (AS OF 02/25) 2.00 0.00 X X 0 0 0 AYO DOSUNMU PLAYER REPRESENTATIVE (AS OF 11/24) 2.00 0.00 X 0 0 0 DARIUS GARLAND PLAYER REPRESENTATIVE (AS OF 02/25) 2.00 0.00 X 0 0 0 DERRICK WHITE PLAYER REPRESENTATIVE (11/23-02/25) 2.00 0.00 X 0 0 0 SAM HAUSER PLAYER REPRESENTATIVE (AS OF 02/25) 2.00 0.00 X 0 0 0 ONYEKA OKONGWU PLAYER REPRESENTATIVE (AS OF 01/25) 2.00 0.00 X 0 0 0 CODY MARTIN PLAYER REPRESENTATIVE (11/24-02/25) 2.00 0.00 X 0 0 0 KEEGAN MURRAY PLAYER REPRESENTATIVE (AS OF 01/25) 2.00 0.00 X 0 0 0 MATT RYAN PLAYER REPRESENTATIVE (02/25-07/25) 2.00 0.00 X 0 0 0 TOBIAS HARRIS PLAYER REPRESENTATIVE (AS OF 12/24) 2.00 0.00 X 0 0 0 IMMANUEL QUICKLEY PLAYER REPRESENTATIVE (AS OF 01/25) 2.00 0.00 X 0 0 0 TYRESE MAXEY PLAYER REPRESENTATIVE (AS OF 11/24) 2.00 0.00 X 0 0 0 JEREMY SOCHAN PLAYER REPRESENTATIVE (AS OF 04/25) 2.00 0.00 X 0 0 0 JOSH OKOGIE PLAYER REPRESENTATIVE (10/22-01/25) 2.00 0.00 X 0 0 0 OSO IGHODARO PLAYER REPRESENTATIVE (AS OF 01/25) 2.00 0.00 X 0 0 0 ALEX CARUSO PLAYER REPRESENTATIVE (AS OF 01/25) 2.00 0.00 X 0 0 0 NICKEIL ALEXANDER-WALKER PLAYER REPRESENTATIVE (11/24-07/25) 2.00 0.00 X 0 0 0 CAMERON JOHNSON PLAYER REPRESENTATIVE (THRU 07/25) 2.00 0.00 X 0 0 0 NICOLAS CLAXTON PLAYER REPRESENTATIVE (AS OF 11/24) 2.00 0.00 X 0 0 0 ANDRE IGUODALA EXECUTIVE DIRECTOR 40.00 0.00 X 2922301 240000 0 CAMERON JONES CFO 40.00 0.00 X 328449 0 21740 DAVID KELLY MGMT. DIR. GEN. COUNSEL (AS OF 03/25) 40.00 0.00 X 0 0 0 RONALD KLEMPNER SENIOR COUNSEL LABOR RELATIONS 40.00 0.00 X 749496 0 31224 CHRYSA CHIN CHIEF PLAYER ENGAGEMENT OFFICER 40.00 0.00 X 589690 0 29295 ALFIE BRODY CHIEF BRAND & COMMS OFFICER 40.00 0.00 X 507250 0 54668 MATTEO ZURETTI CHIEF INTERNATIONAL RELATIONS 40.00 0.00 X 706052 0 55786 INKY SON CAO (THRU 03/25) 40.00 0.00 X 445806 0 38929 ERIN CARMICHAEL SVP, CONTROLLER 40.00 0.00 X 441939 0 40870 GARY ARRICK FORMER CFO 0.00 0.00 X 569483 0 48988 TAMIKA TREMAGLIO FORMER EXECUTIVE DIRECTOR 0.00 0.00 X 2900000 15038 0 10160466 255038 321500 57 1 1 0 RENAISSANCE ASSOCIATES LTD 651 OLD MOUNT PLEASANT AVENUE SUIT LIVINGSTON NJ 07039 FORENSIC ACCOUNTING CONSULTANT 1892960 THE BOSTON CONSULTING GROUP INC 200 PIER 4 BLVD BOSTON MA 02210 MANAGEMENT CONSULTANT 850000 RICH TALENT GROUP LLC 38 KEYES AVE 3RD FLOOR SAN FRANCISCO CA 94129 EXECUTIVE HIRING CONSULTANT 634167 WINSTON & STRAWN LLP 35 W WACKER DRIVE CHICAGO IL 60601 COLLECTIVE BARGAINING, BRI & LEGAL SERVI 483043 ASHEESH BEDI 1437 KITTYHAWK LANE GLENVIEW IL 60026 CHIEF MEDICAL OFFICER CONSULTANT 344952 21 NIL MEMBERSHIP DUES 900099 287346479 287346479 PLAYER MEMBERSHIP DUES 900099 7507500 7507500 AGENT REVENUE 900099 1969043 1969043 TOP 100 CAMP REVENUE 900099 1517527 1517527 298340549 9955717 9955717 35967929 35967929 252082 0 252082 252082 252082 204951054 204960300 -9246 -9246 -9246 SHARED SVC (COST)-NBPI 900099 2064110 2064110 SHARED SVC - OTHER NFP 900099 757367 757367 OTHER REVENUE 900099 312593 312593 3134070 347641101 298340549 0 49300552 1982027 5000026 319880 13870350 469090 1207256 942246 13498668 706241 194865 93600 243910 4294999 35000 3344092 4592805 4920451 106387 1223801 807200 REBATE OF EXCESS DUES 287346479 BAD DEBT EXPENSE 2349206 MISCELLANEOUS 1535482 TOP 100 CAMP EXP. 1517527 474901 351076489 13102665 8334984 3592946 1260222 80174059 104711815 1051002 1540876 23635367 12101761 12749883 11533606 235654060 277653196 6000000 6000000 1416771 33198830 30018664 385523445 442470134 7482110 10798066 21067104 14724564 246973023 310218295 275522237 335740925 X 110001208 106729209 110001208 106729209 385523445 442470134 -3435388 163389 0 X 0 1 X 1 0 1 0 0 19369777 8253368 11116409 841004 841004 0 3424586 3007389 417197 11533606 RIGHT-OF-USE ASSETS 29734898 OTHER ASSETS 283766 30018664 DUE TO AFFILIATE 273481078 OPERATING LEASE LIABILITIES 36737217 310218295 X 347560580 163389 163389 347397191 243910 243910 347641101 350832579 0 350832579 243910 243910 351076489 PART X, LINE 2: THE NBPA AND ITS SUBSIDIARIES FOLLOW GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE NBPA IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(5), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO THEIR RESPECTIVE EXEMPT PURPOSES, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. THE NBPA HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE NBPA HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PARTS XI AND XII: NATIONAL BASKETBALL PLAYERS ASSOCIATION DOES NOT RECEIVE STANDALONE FINANCIAL STATEMENTS; ITS OPERATIONS ARE CONSOLIDATED WITH THREE AFFILIATED ORGANIZATIONS, NATIONAL BASKETBALL PLAYERS INC (THINK450), NBPA MEDICAL RESEARCH FOUNDATION INC., AND PUZZLE DUCK LLC. THE PARTS XI AND XII RECONCILIATION ON SCHEDULE D TIE BACK TO NATIONAL BASKETBALL PLAYERS ASSOCIATION'S FINANCIAL INFORMATION WITHIN THE AUDITED FINANCIAL STATEMENTS AND NOT TO THE CONSOLIDATED NUMBERS. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES NBA PLAYERS PERFORMANCE EVENTS 791627 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES NBA PLAYERS PERFORMANCE EVENTS 604220 0 0 0 0 0 0 1395847 0 1395847 0 0 0 0 0 0 1 WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 134075948 501(C)(5) 800000 0 OPERATIONAL ASSISTANCE BASKETBALL PLAYERS UNION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 862855481 501(C)(5) 500000 0 OPERATIONAL ASSISTANCE NBPA MEDICAL RESEARCH FOUNDATION INC 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 851273108 501(C)(3) 57027 0 OPERATIONAL ASSISTANCE NBA SOCIAL JUSTICE COALITION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 853687273 501(C)(4) 250000 0 OPERATIONAL ASSISTANCE NATIONAL BASKETBALL RETIRED PLAYERS ASSOCIATION 444 N MICHIGAN AVE STE 2700 CHICAGO IL 60611 043165255 501(C)(3) 375000 0 OPERATIONAL ASSISTANCE 2 3 PART I, LINE 2: NBPA OCCASIONALLY MAKES GRANTS TO OTHER ENTITIES WITHIN THE WOMEN'S AND MEN'S PROFESSIONAL BASKETBALL INDUSTRY. THESE GRANTS ARE USED TO HELP FUND OPERATIONAL COSTS AND THE RECIPIENTS ARE REQUIRED TO PROVIDE MONTHLY REPORTS TO ENSURE THAT THE GRANTS ARE USED FOR THEIR INTENDED PURPOSES. X X X 1 1 X X X 1 1 0 ANDRE IGUODALA EXECUTIVE DIRECTOR 2160872 240000 0 0 761429 0 0 0 0 0 2922301 240000 0 0 TAMIKA TREMAGLIO FORMER EXECUTIVE DIRECTOR 0 0 0 0 2900000 15038 0 0 0 0 2900000 15038 0 0 RONALD KLEMPNER SENIOR COUNSEL LABOR RELATIONS 624546 0 124950 0 0 0 14284 0 16940 0 780720 0 0 0 MATTEO ZURETTI CHIEF INTERNATIONAL RELATIONS 482251 0 182946 0 40855 0 14284 0 41502 0 761838 0 0 0 CHRYSA CHIN CHIEF PLAYER ENGAGEMENT OFFICER 516430 0 73260 0 0 0 14284 0 15011 0 618985 0 0 0 GARY ARRICK FORMER CFO 449982 0 66994 0 52507 0 9206 0 39782 0 618471 0 0 0 ALFIE BRODY CHIEF BRAND & COMMS OFFICER 423000 0 33600 0 50650 0 14861 0 39807 0 561918 0 0 0 INKY SON CAO (THRU 03/25) 342905 0 102901 0 0 0 12316 0 26613 0 484735 0 0 0 ERIN CARMICHAEL SVP, CONTROLLER 339304 0 102635 0 0 0 14259 0 26611 0 482809 0 0 0 CAMERON JONES CFO 261623 0 40000 0 26826 0 7000 0 14740 0 350189 0 0 0 PART I, LINE 1A PER NBA'S BUSINESS EXPENSE & TRAVEL POLICIES IF THE PUBLISHED NON-STOP FLIGHT DISTANCE EXCEEDS 1,500 MILES, BUSINESS CLASS (OR, IF NOT AVAILABLE, FIRST CLASS) IS AUTHORIZED, EVEN THOUGH THE COST MAY EXCEED THE LOWEST AVAILABLE AIRFARE. BUSINESS OR FIRST CLASS TRAVEL MAY ALSO BE AUTHORIZED BY THE RESPECTIVE SUPERVISOR IF THE ADDITIONAL COST IS MINIMAL AS COMPARED TO THE LOWER COST OF COACH TRAVEL, OF IF "SPECIAL CIRCUMSTANCES" ARE PRESENT (SUCH AS DISABILITY, FLIGHTS TO MULTIPLE DESTINATIONS IN A BRIEF TIME, TRAVEL WITH PLAYERS OR NBA OFFICIALS WHERE INTERESTS OF THE PLAYERS WOULD BE SERVED). PURSUANT TO HIS EMPLOYMENT AGREEMENT, THE NBPA PROVIDED EXECUTIVE DIRECTOR ANDRE IGUODALA WITH A TAXABLE HOUSING ALLOWANCE AND A RELATED TAX GROSS-UP PAYMENT DURING CALENDAR YEAR 2025. THE GROSS-UP PAYMENT WAS INTENDED TO OFFSET THE ADDITIONAL INCOME TAXES RESULTING FROM THE HOUSING ALLOWANCE. BOTH AMOUNTS WERE TREATED AS TAXABLE COMPENSATION AND ARE INCLUDED IN SCHEDULE J, PART II, COLUMN B(III) AS OTHER REPORTABLE COMPENSATION. CFO, CAMERON JONES, LIKEWISE, RECEIVED A SMALL TAXABLE HOUSING ALLOWANCE THAT IS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). PART I, LINES 4A-B NBPA HAS A SECTION 409(A) NONQUALIFIED RETIREMENT PLAN IN PLACE FOR SEVERAL KEY EXECUTIVES THAT IS ADMINISTERED BY A RELATED ENTITY, NATIONAL BASKETBALL PLAYERS, INC. THE FOLLOWING INDIVIDUALS PARTICIPATE IN THE PLAN AND RECEIVED THE FOLLOWING CONTRIBUTIONS (WHICH ARE REPORTED IN SCHEDULE J, PART II, COLUMN (C)): GARY ARRICK -$50,297 FORMER CFO, GARY ARRICK, AND CHIEF COMMUNICATIONS OFFICER, ALFIE BRODY ACCRUED SEVERANCE IN THE CURRENT YEAR THAT WILL NOT BE PAID OUT UNTIL THE SUBSEQUENT YEAR. THESE AMOUNTS HAVE BEEN REPORTED AS DEFERRED COMPENSATION IN COLUMN (C) ON THIS YEAR'S 990 AND WILL BE REPORTED AS CURRENT COMPENSATION IN COLUMN (B)(III) AND (F) IN NEXT YEAR'S FORM 990. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS AND STOCKHOLDERS THE NBPA HAS TWO CLASSES OF MEMBERS: ACTIVE MEMBERS AND ASSOCIATE MEMBERS. ACTIVE MEMBERS: ALL PERSONS WHO ARE EMPLOYED AS PLAYERS ON ANY OF THE INDIVIDUAL TEAMS WHICH COMPRISE THE NBA SHALL BE ELIGIBLE FOR MEMBERSHIP WITHOUT REGARD TO RACE, CREED, COLOR, AGE OR NATIONAL ORIGIN. ASSOCIATE MEMBERS: TWO-WAY PLAYERS UNDER CONTRACT TO AN NBA TEAM PURSUANT TO THE TERMS NEGOTIATED UNDER THE COLLECTIVE BARGAINING AGREEMENT ARE ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS AND STOCKHOLDERS THE NBPA BYLAWS AUTHORIZE THE MEMBERS TO ESTABLISH THE BOARD OF PLAYER REPRESENTATIVES. THE BOARD OF PLAYER REPRESENTATIVES IS COMPRISED OF ONE PLAYER REPRESENTATIVE AND ONE ALTERNATE PLAYER REPRESENTATIVE FOR EACH NBA TEAM WHO ARE DULY ELECTED FROM THE MEMBERS IN GOOD STANDING OF THEIR TEAM FOR A ONE YEAR TERM IN A SECRET BALLOT ELECTION AT A MEETING CONVENED AS SOON AS PRACTICABLE AFTER THE ROSTER IS SET. THE PLAYER REPRESENTATIVES ALSO HAVE THE AUTHORITY TO NOMINATE AND ELECT OFFICERS, KNOWN AS THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE ORGANIZATION'S OUTSIDE AUDIT FIRM AND IN-HOUSE FINANCIAL AND LEGAL PROFESSIONALS. FORM 990, PART VI, SECTION B, LINE 12C THE NBPA CONFLICT OF INTEREST POLICY STATES THAT EACH EMPLOYEE HAS AN AFFIRMATIVE DUTY TO DISCLOSE ANY CONFLICT, OR APPEARANCE OF ANY CONFLICT, TO THE ORGANIZATION VIA THE COMPLETION OF A CONFLICT OF INTEREST DISCLOSURE FORM. THE NBPA LEGAL DEPARTMENT REVIEWS THE SIGNED POLICY STATEMENTS AND TAKES ANY ACTIONS NEEDED TO ENSURE THAT ANY CONFLICTS ARE RESOLVED. UNTIL NOTIFIED OTHERWISE, UPON IDENTIFYING THE POTENTIAL CONFLICT, THE EMPLOYEE MUST IMMEDIATELY ABSTAIN FROM ANY DISCUSSIONS, DECISIONS, OR BUSINESS DEALINGS INVOLVING THE NBPA AND ANY OF THE INDIVIDUALS AND ENTITIES IMPLICATED IN HIS OR HER DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION THE NBPA UNDERTAKES A VERY THOROUGH AND COMPREHENSIVE PROCESS TO ENSURE THAT THE COMPENSATION IT PAYS IS COMMENSURATE WITH ITS PEERS. THE EXECUTIVE COMMITTEE OF THE NBPA IS AUTHORIZED TO DETERMINE THE COMPENSATION OF ITS PRINCIPAL OFFICER, THE EXECUTIVE DIRECTOR. IN ADDITION, THE ASSOCIATION COMMISSIONS A COMPENSATION STUDY BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT (THE MOST RECENT OF WHICH WAS CONDUCTED IN JANUARY 2026) TO ENSURE THAT ITS COMPENSATION PRACTICES ARE COMPETITIVE WITHIN THE MARKET. THE EXECUTIVE DIRECTOR'S COMPENSATION IS MEMORIALIZED IN A WRITTEN EMPLOYMENT CONTRACT. FOR ALL OTHER EXECUTIVES REPORTED ON THE FORM 990, THE PARAMETERS OF THEIR COMPENSATION IS ESTABLISHED BY THE SAME COMPENSATION STUDY AS THAT USED FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR HAS THE AUTHORITY TO SET COMPENSATION FOR THE EXECUTIVE TEAM WITHIN THE PARAMETERS ESTABLISHED BY THE COMPENSATION STUDY. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC DISCLOSURE OF DOCUMENTS NBPA MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS AND PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. NBPA FINANCIAL STATEMENTS ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. NATIONAL BASKETBALL PLAYERS ASSOCIATION FOUNDATION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 133894132 GRANTS NY 501(C)(3) LINE 7 N/A 0 NBPA MEDICAL RESEARCH FOUNDATION INC 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 851273108 RESEARCH NY 501(C)(3) LINE 4 NBPA 1 PUZZLE DUCK LLC 1133 AVE OF THE AMERICAS FL 5 NEW YORK NY 10036 882773862 ONLINE GAMING DE N/A 0 0 OFF COURT LLC 1133 AVE OF THE AMERICAS FL 5 NEW YORK NY 10036 562627743 HOLDING CO NY N/A 0 0 NATIONAL BASKETBALL PLAYERS INC (THINK450) 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 821767485 MARKETING/LICENSING NY NBPA C 269007057 296207797 1.00000 1 HOME COURT MANAGEMENT CORPORATION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 450547427 HOLDING CO NY NBPA C 1.00000 1 0 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 NATIONAL BASKETBALL PLAYERS INC (THINK450) M 13498668 COST NATIONAL BASKETBALL PLAYERS INC (THINK450) O 1597556 COST NATIONAL BASKETBALL PLAYERS INC (THINK450) Q 2064110 COST NBPA MEDICAL RESEARCH FOUNDATION INC B 57027 COST PART V: NBPA AND NATIONAL BASKETBALL PLAYERS INC (THINK450) ENTERED INTO A LICENSING SERVICES AGREEMENT THAT REQUIRES NATIONAL BASKETBALL PLAYERS INC (THINK450) TO: (1) PROVIDE CUSTOMARY LICENSING SERVICES TO THE ASSOCIATION, INCLUDING FINDING AND SERVICING ITS GROUP LICENSING CONTRACTS WITH LICENSEES OF THE NBA PLAYERS' NAMES, IMAGES AND LIKENESSES, AND 2) DISTRIBUTE AND REPORT TO PLAYERS THE ASSOCIATION'S REBATE OF EXCESS DUES. UNDER THIS LICENSING SERVICES AGREEMENT, THE ASSOCIATION PAYS NATIONAL BASKETBALL PLAYERS INC (THINK450) AN ARM'S LENGTH FEE FOR THESE SERVICES, WHICH IS DETERMINED IN ACCORDANCE WITH THE REPORT OF A THIRD-PARTY VALUATION FIRM. THE VALUE OF THESE ARM'S LENGTH SERVICES IS $13,498,668 AND IS MEMORIALIZED WITH TRANSACTION CODE M.