NATIONAL BASKETBALL PLAYERS ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL BASKETBALL PLAYERS ASSOCIATION (EIN 23-7038813)
- Tax period
- 2022-10-01 to 2023-09-30
- Filed
- 2024-08-15
- IRS object ID
- 202432289349303478
- Schema version
- 2022v5.0
- 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 | 2024-08-15T15:16:37-05:00 | ReturnTs |
| Tax Period End | 2023-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991856619 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 757 THIRD AVENUE 3RD FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100172013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237038813 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL BASKETBALL PLAYERS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 2126550880 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1133 AVENUE OF THE AMERICAS FL 5 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAMERON JONES | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 2126550880 | PhoneNum |
| Signature | 2024-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SCOTT THOMPSETT | PreparerPersonNm |
| PTIN | P00741490 | PTIN |
| Phone | 2125990100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANDRE IGUODALA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1133 AVENUE OF THE AMERICAS FL 5 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $843,405,677 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NBPA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | WE SERVE TO PROTECT AND SUPPORT THE RIGHTS AND TALENTS OF OUR PLAYERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 31 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 31 | VotingMembersIndependentCnt |
| Total Employee | 100 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,600,950 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $246,480,086 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,130,467 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,498,711 | CYInvestmentIncomeAmt |
| PY Other Revenue | $26,701,315 | PYOtherRevenueAmt |
| CY Other Revenue | $61,307,384 | CYOtherRevenueAmt |
| PY Total Revenue | $38,432,732 | PYTotalRevenueAmt |
| CY Total Revenue | $311,286,181 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,018,069 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,361,747 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,527,936 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,034,258 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $23,646,468 | PYOtherExpensesAmt |
| CY Other Expenses | $298,115,718 | CYOtherExpensesAmt |
| PY Total Expenses | $42,192,473 | PYTotalExpensesAmt |
| CY Total Expenses | $319,511,723 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,759,741 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$8,225,542 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $376,012,184 | TotalAssetsBOYAmt |
| Total Assets EOY | $370,225,069 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $271,663,750 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $269,978,967 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $104,348,434 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $100,246,102 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE NATIONAL BASKETBALL PLAYERS ASSOCIATION (NBPA) SERVES TO PROTECT AND SUPPORT THE RIGHTS AND TALENTS OF OUR PLAYERS, MAGNIFY THE POWER OF THEIR COLLECTIVE WILL, AND AMPLIFY THEIR VOICES AS LEADERS WHO WILL TRANSCEND SPORT AND SOCIETY GLOBALLY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | 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 SUPPORT THE RIGHTS AND TALENTS OF OUR PLAYERS, MAGNIFY THE POWER OF THEIR COLLECTIVE WILL, AND AMPLIFY THEIR VOICES AS LEADERS WHO WILL TRANSCEND SPORT AND SOCIETY GLOBALLY. 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 242 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 100 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 31 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 31 | 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 | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAMERON JONES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2126550880 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1133 AVENUE OF THE AMERICAS | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (53 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| CJ MCCOLLUM | ||||||||||
| PRESIDENT | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| ANDRE IGUODALA | ||||||||||
| FIRST VICE PRESIDENT (THRU 02/2023) | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| GRANT WILLIAMS | ||||||||||
| FIRST VICE PRESIDENT (AS OF 02/2023) | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| HARRISON BARNES | ||||||||||
| SECRETARY/TREASURER | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| BISMACK BIYOMBO | ||||||||||
| VICE PRESIDENT | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| MALCOLM BROGDON | ||||||||||
| VICE PRESIDENT | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JAYLEN BROWN | ||||||||||
| VICE PRESIDENT | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JAREN JACKSON JR | ||||||||||
| VICE PRESIDENT | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| DONOVAN MITCHELL - PLAYER | ||||||||||
| REP/VICE PRESIDENT (AS OF 02/2023) | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| GARRETT TEMPLE | ||||||||||
| VICE PRESIDENT | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JOHN COLLINS | ||||||||||
| PLAYER REPRESENTATIVE (THRU 07/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| PAYTON PRITCHARD | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| NICOLAS CLAXTON | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| KAI JONES | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| ALEX CARUSO | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| DYLAN WINDLER | ||||||||||
| PLAYER REPRESENTATIVE (THRU 07/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| DWIGHT POWELL | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JAMAL MURRAY | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| RODNEY MCGRUDER | ||||||||||
| PLAYER REPRESENTATIVE (THRU 07/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| KEVON LOONEY | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JAE'SEAN TATE | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| TYRESE HALIBURTON | ||||||||||
| PLAYER REP. (AS OF 03/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| IVICA ZUBAC | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| AUSTIN REAVES | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JAREN JACKSON JR | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| DUNCAN ROBINSON | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JRUE HOLIDAY | ||||||||||
| PLAYER REPRESENTATIVE (THRU 07/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| PAT CONNAUGHTON | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| KARL-ANTHONY TOWNS | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| KENNETH MURPHY III | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| DERRICK ROSE | ||||||||||
| PLAYER REPRESENTATIVE (THRU 07/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| MIKE MUSCALA | ||||||||||
| PLAYER REPRESENTATIVE (THRU 02/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| DARIUS BAZLEY | ||||||||||
| PLAYER REPRESENTATIVE (THRU 02/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| WENDELL CARTER JR | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| TOBIAS HARRIS | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| MIKAL BRIDGES | ||||||||||
| PLAYER REPRESENTATIVE (THRU 02/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOSH OKOGIE AS OF 022023 | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| ANFERNEE SIMONS | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHIMEZIE METU | ||||||||||
| PLAYER REPRESENTATIVE (THRU 07/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| FRED VANVLEET | ||||||||||
| PLAYER REPRESENTATIVE (THRU 07/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| BRADLEY BEAL | ||||||||||
| PLAYER REPRESENTATIVE (THRU 07/2023) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| COREY KISPERT AS OF 072023 | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| WALKER KESSLER AS OF 112022 | ||||||||||
| PLAYER REPRESENTATIVE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| TAMIKA TREMAGLIO | ||||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | $2,628,086 | $424,507 | $13,463 | ||||
| GARY ARRICK | ||||||||||
| CHIEF FINANCIAL OFFICER | 28.00 | 12.00 | Yes (X) | $856,719 | $0 | $62,708 | ||||
| RONALD KLEMPNER | ||||||||||
| GENERAL COUNSEL | 40.00 | 0.00 | $516,930 | $0 | $33,807 | Yes (X) | ||||
| DAVID FOSTER | ||||||||||
| DEPUTY GENERAL COUNSEL | 40.00 | 0.00 | $338,272 | $0 | $17,482 | Yes (X) | ||||
| DAVID OKHUMALE | ||||||||||
| CHIEF OPERATING OFFICER | 40.00 | 0.00 | $662,727 | $0 | $18,109 | Yes (X) | ||||
| MATTEO ZURETTI | ||||||||||
| CHIEF INTERNATIONAL RELATIONS & MKTG | 40.00 | 0.00 | $450,822 | $0 | $48,992 | Yes (X) | ||||
| CHRYSA CHIN | ||||||||||
| CHIEF PLAYER ENGAGEMENT | 40.00 | 0.00 | $424,242 | $0 | $25,844 | Yes (X) | ||||
| JOSEPH ROGOWSKI | ||||||||||
| CHIEF MEDICAL OFF. (THRU 10/2022) | 40.00 | 0.00 | $542,916 | $0 | $394,427 | Yes (X) | ||||
| MICHELE ROBERTS | ||||||||||
| FORMER EXECUTIVE DIRECTOR | 40.00 | 0.00 | $1,471,476 | $0 | $70,498 | Yes (X) | ||||
| CLARENCE NESBITT | ||||||||||
| FORMER GENERAL COUNSEL | 40.00 | 0.00 | $136,561 | $675,220 | $43,157 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $8,028,751 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,099,727 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $728,487 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 51 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RENAISSANCE ASSOCIATES LTD | |||||
| 651 OLD MOUNT PLEASANT AVENUE SUIT | LIVINGSTON | NJ | 07039 | FORENSIC ACCOUNTING CONSULTANT | $1,311,069 |
| WINSTON & STRAWN LLP | |||||
| 35 W WACKER DRIVE | CHICAGO | IL | 60601 | COLLECTIVE BARGAINING, BRI & LEGAL SERVI | $806,466 |
| TLNT GROUP LLC | |||||
| 150E 28TH STREET NO1801 | NEW YORK | NY | 10001 | EVENT PRODUCTION | $450,000 |
| TALECENT LLC | |||||
| 63 BABCOCK STREET UNIT 6 | BROOKLINE | MA | 02446 | EXECUTIVE CONSULTANT | $333,264 |
| WILLIAM PARHAM | |||||
| P O BOX 452345 | LOS ANGELES | CA | 90045 | MENTAL HEALTH & WELLNESS CONSULTANT | $280,362 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 24 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NIL MEMBERSHIP DUES | 900099 | $239,762,463 | $239,762,463 |
| MEMBERSHIP DUES-AGENTS | 900099 | $3,562,500 | $3,562,500 |
| AGENT REVENUE | 900099 | $1,749,533 | $1,749,533 |
| TOP 100 CAMP REVENUE | 900099 | $1,405,590 | $1,405,590 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $246,480,086 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,514,995 | TotalRevenueColumnAmt |
| Exclusion | $10,514,995 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,036,711 | TotalRevenueColumnAmt |
| Exclusion | $58,036,711 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $224,364 | 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 | $224,364 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $224,364 | TotalRevenueColumnAmt |
| Exclusion | $224,364 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $525,103,212 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $529,638,970 | SecuritiesAmt |
| Other | $2,480,526 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$4,535,758 | SecuritiesAmt |
| Other | -$2,480,526 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,016,284 | TotalRevenueColumnAmt |
| Exclusion | -$7,016,284 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SHARED SVC (COST)-NBPI | 900099 | $2,032,789 | $2,032,789 |
| SHARED SVC (COST)-3RD | 900099 | $656,161 | $656,161 |
| OTHER REVENUE | 900099 | $357,359 | $357,359 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,046,309 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $311,286,181 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $249,526,395 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $61,759,786 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,356,372 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,375 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,427,978 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $868,252 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,379,261 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,564 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,133,772 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $797,431 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,697,989 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $575,877 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,725 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,588 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,446 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,853,299 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,269,966 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,804,099 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,960,434 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,494,029 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $815,757 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| REBATE OF EXCESS DUES | $239,762,463 |
| BAD DEBT EXPENSE | $5,773,936 |
| TOP 100 CAMP EXP. | $1,405,590 |
| PUBLIC RELATIONS | $567,606 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,914 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,511,723 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,612,558 | BOYAmt |
| EOY | $17,452,884 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,693,534 | BOYAmt |
| EOY | $14,579,810 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,079,331 | BOYAmt |
| EOY | $90,107,887 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,028,674 | BOYAmt |
| EOY | $1,637,424 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $23,253,142 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,523,260 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,003,377 | BOYAmt |
| EOY | $13,729,882 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $254,324,469 | BOYAmt |
| EOY | $190,787,461 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,270,241 | BOYAmt |
| EOY | $6,000,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $35,929,721 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,012,184 | BOYAmt |
| EOY | $370,225,069 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,823,954 | BOYAmt |
| EOY | $11,854,997 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,900,326 | BOYAmt |
| EOY | $15,720,249 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,939,470 | BOYAmt |
| EOY | $242,403,721 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,663,750 | BOYAmt |
| EOY | $269,978,967 | 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 | $104,348,434 | BOYAmt |
| EOY | $100,246,102 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,348,434 | BOYAmt |
| EOY | $100,246,102 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,012,184 | BOYAmt |
| EOY | $370,225,069 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$8,225,542 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,022,572 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$899,362 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,042,793 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,396,215 | DepreciationAmt |
| Book Value | $12,646,578 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $841,003 | OtherCostOrOtherBasisAmt |
| Depreciation | $788,335 | DepreciationAmt |
| Book Value | $52,668 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,369,346 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,338,710 | DepreciationAmt |
| Book Value | $1,030,636 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,729,882 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT-OF-USE ASSETS | $35,631,603 |
| OTHER ASSETS | $298,118 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $35,929,721 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATE | $200,750,272 |
| OPERATING LEASE LIABILITIES | $41,653,449 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $242,403,721 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $315,965,307 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,022,572 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $5,022,572 | RevenueNotReportedAmt |
| Revenue Subtotal | $310,942,735 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $343,446 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $343,446 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $311,286,181 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $319,168,277 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $319,168,277 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $343,446 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $343,446 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $319,511,723 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| PART IX, RIGHT-OF-USE ASSETS, LINE 1: | THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") IMPLEMENTED A NEW LEASE ACCOUNTING STANDARD THAT BECAME EFFECTIVE FOR NATIONAL BASKETBALL PLAYERS ASSOCIATION IN THE YEAR ENDING SEPTEMBER 30, 2023. THIS ACCOUNTING STANDARD WAS EFFECTUATED TO IMPROVE THE TRANSPARENCY SURROUNDING KEY INFORMATION PERTAINING TO AN EXEMPT ORGANIZATION'S LEASING ARRANGEMENTS (AND TO ENSURE THAT ALL ORGANIZATIONS WERE RECORDING THE TRANSACTIONS UNIFORMLY ON THEIR BALANCE SHEETS). |
| 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. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | GRANTMAKING | $5,375 | |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | $1,042,325 | NBA PLAYERS NETWORKING EVENTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $1,047,700 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,047,700 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE (INCLUDING ICELAND & GREENLAND) | RegionTxt |
| Purpose Of Grant | DONATION FOR BASKETBALL COURT REFURBISHMENT | PurposeOfGrantTxt |
| Cash Grant | $5,375 | CashGrantAmt |
| Manner Of Cash Disbursement | CREDIT CARD | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE NBPA DOES NOT TYPICALLY MAKE GRANTS TO FOREIGN ORGANIZATIONS; IN FISCAL 23, THE ASSOCIATION MADE A GRANT TO ONE ORGANIZATION TO FACILITATE THE REFURBISHMENT OF A BASKETBALL COURT. NO FURTHER MONITORING OF THE GRANT WAS REQUIRED AS THE GRANT WAS MADE TO REIMBURSE FOR COSTS ALREADY INCURRED. |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION | ||||||||
| 1133 AVENUE OF THE AMERICAS | NEW YORK | NY | 10036 | 134075948 | 501(C)(5) | $776,796 | $0 | OPERATIONAL ASSISTANCE |
| BASKETBALL PLAYERS UNION | ||||||||
| 1133 AVENUE OF THE AMERICAS | NEW YORK | NY | 10036 | 862855481 | 501(C)(5) | $500,000 | $0 | OPERATIONAL ASSISTANCE |
| NBPA MEDICAL RESEARCH FOUNDATION INC | ||||||||
| 1133 AVENUE OF THE AMERICAS | NEW YORK | NY | 10036 | 851273108 | 501(C)(3) | $79,576 | $0 | OPERATIONAL ASSISTANCE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TAMIKA TREMAGLIO | ||||||||||||||
| EXECUTIVE DIRECTOR | $2,328,086 | $24,507 | $300,000 | $400,000 | $0 | $0 | $9,854 | $3,231 | $378 | $0 | $2,638,318 | $427,738 | $0 | $0 |
| MICHELE ROBERTS | ||||||||||||||
| FORMER EXECUTIVE DIRECTOR | $86,861 | $0 | $0 | $0 | $1,384,615 | $0 | $58,162 | $0 | $12,336 | $0 | $1,541,974 | $0 | $0 | $0 |
| JOSEPH ROGOWSKI | ||||||||||||||
| CHIEF MEDICAL OFF. (THRU 10/2022) | $542,916 | $0 | $0 | $0 | $0 | $0 | $366,352 | $0 | $28,075 | $0 | $937,343 | $0 | $0 | $0 |
| GARY ARRICK | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $712,179 | $0 | $144,540 | $0 | $0 | $0 | $12,200 | $12,025 | $38,483 | $0 | $907,402 | $12,025 | $0 | $0 |
| CLARENCE NESBITT | ||||||||||||||
| FORMER GENERAL COUNSEL | $136,561 | $468,720 | $0 | $206,500 | $0 | $0 | $3,285 | $16,711 | $8,620 | $14,541 | $148,466 | $706,472 | $0 | $0 |
| DAVID OKHUMALE | ||||||||||||||
| CHIEF OPERATING OFFICER | $510,060 | $0 | $152,667 | $0 | $0 | $0 | $10,323 | $2,504 | $5,282 | $0 | $678,332 | $2,504 | $0 | $0 |
| RONALD KLEMPNER | ||||||||||||||
| GENERAL COUNSEL | $397,930 | $0 | $119,000 | $0 | $0 | $0 | $12,200 | $0 | $21,607 | $0 | $550,737 | $0 | $0 | $0 |
| MATTEO ZURETTI | ||||||||||||||
| CHIEF INTERNATIONAL RELATIONS & MKTG | $347,257 | $0 | $103,565 | $0 | $0 | $0 | $12,200 | $0 | $36,792 | $0 | $499,814 | $0 | $0 | $0 |
| CHRYSA CHIN | ||||||||||||||
| CHIEF PLAYER ENGAGEMENT | $291,992 | $0 | $132,250 | $0 | $0 | $0 | $12,200 | $0 | $13,644 | $0 | $450,086 | $0 | $0 | $0 |
| DAVID FOSTER | ||||||||||||||
| DEPUTY GENERAL COUNSEL | $306,056 | $0 | $32,216 | $0 | $0 | $0 | $12,200 | $0 | $5,282 | $0 | $355,754 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1B | 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 COO AND 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). |
| PART I, LINE 4A: | FORMER EXECUTIVE DIRECTOR, MICHELE ROBERTS RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $1,384,615 IN CALENDAR YEAR 2022. THIS AMOUNT HAS BEEN REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). THE ASSOCIATION ALSO ACCRUED SEVERANCE PAYMENTS FOR MICHELE ROBERTS AND JOSEPH ROGOWSKI THAT WERE PAID OUT IN CALENDAR 2023. THESE AMOUNTS ARE CURRENTLY REPORTED IN COLUMN (C) AS DEFERRED COMPENSATION AND WILL BE DISCLOSED AS CURRENT COMPENSATION ON NEXT YEAR'S FORM 990. PART I, LINE 4B: 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)): TAMIKA TREMAGLIO - $3,231 GARY ARRICK - $12,025 DAVID OKHUMALE - $2,504 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. AFTER REVIEW THE FORM IS FINALIZED AND SUBMITTED. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE ASSOCIATION WILL SHARE ITS FORM 990 WITH THE FULL BOARD OF DIRECTORS DURING ITS SEPTEMBER 2024 BOARD MEETING. IN SUCCEEDING YEARS, THE ASSOCIATION WILL DISTRIBUTE THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12 | CONFLICT OF INTEREST POLICY ENFORCEMENT AND MONITORING THE NBPA REVISED ITS CONFLICT OF INTEREST POLICY THIS PAST FISCAL YEAR AND REQUIRED ALL EMPLOYEES TO REVIEW AND SIGNOFF ON THE POLICY. THE NBPA EXECUTIVE COMMITTEE REVIEWS THE SIGNED POLICY STATEMENTS AND TAKES ANY ACTIONS NEEDED TO ENSURE THAT ANY CONFLICTS ARE RESOLVED. ANNUAL MONITORING OF THE CONFLICTS OF INTEREST POLICY IS NOT UNDERTAKEN AT THIS TIME. |
| 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 OFFICERS, THE EXECUTIVE DIRECTOR. IN ADDITION, THE ASSOCIATION COMMISSIONS A COMPENSATION STUDY BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT EVERY TWO YEARS (THE MOST RECENT OF WHICH WAS CONDUCTED IN JUNE OF 2023) 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. |
| FORM 990, PART VIII, LINE 2A, NIL MEMBERSHIP DUES | AS PART OF THEIR ANNUAL DUES, NBA PLAYERS CONTRIBUTE THE RIGHT TO LICENSE THEIR NAMES, IMAGES, AND LIKENESSES ("NIL") ON A GROUP BASIS TO THE NBPA. BY CONTRIBUTING THESE RIGHTS, THE PLAYERS AUTHORIZE THE ASSOCIATION TO LICENSE NIL TO THIRD PARTIES AND THE VALUE ASSIGNED TO THESE RIGHTS IS THE AMOUNT OF REVENUE THAT THE ASSOCIATION RECOGNIZES FROM THESE TRANSACTIONS. NBPA REPORTS AN OFFSETTING EXPENDITURE ON PART IX TO REFLECT UTILIZATION OF THE NIL WITHIN THE SAME PERIOD; THIS EXPENSE IS CHARACTERIZED AS A REBATE OF EXCESS DUES ON LINE 24A. |
| FORM 990, PART IX, LINE 19, CONFERENCES, CONVENTIONS, AND MEETINGS | THE ASSOCIATION'S FORM 990, PART IX REPORTS NO AMOUNT FOR CONFERENCE AND MEETING EXPENSES; THE ASSOCIATION CODES THESE EXPENDITURES AS PART OF VARIOUS FUNCTIONAL EXPENSE LINES ON THE FORM 990. IN THE INTERESTS OF TRANSPARENCY, THE ASSOCIATION NOTES THAT IT INCURRED $2,650,310 IN MEETING EXPENSES IN FISCAL 2023. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 3 | N/A | 0 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|
| PUZZLE DUCK LLC | ||||||||||
| 1133 AVE OF THE AMERICAS FL 5 | NEW YORK | NY | 10036 | 882773862 | ONLINE GAMING | DE | NBPI | 0 | Yes (1) | 0.33000 |
| OFF COURT LLC | ||||||||||
| 1133 AVE OF THE AMERICAS FL 5 | NEW YORK | NY | 10036 | 562627743 | HOLDING CO | NY | NBPA | 0 | 0 | 0.80000 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NATIONAL BASKETBALL PLAYERS INC (THINK450) | ||||||||||||
| 1133 AVENUE OF THE AMERICAS | NEW YORK | NY | 10036 | 821767485 | MARKETING/LICENSING | NY | NBPA | C | $209,894,979 | $234,342,091 | 1.00000 | Yes (1) |
| HOME COURT MANAGEMENT CORPORATION | ||||||||||||
| 1133 AVENUE OF THE AMERICAS | NEW YORK | NY | 10036 | 450547427 | HOLDING CO | NY | NBPA | C | 1.00000 | Yes (1) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NATIONAL BASKETBALL PLAYERS INC (THINK450) | ||
| O | $1,769,539 | COST |
| NATIONAL BASKETBALL PLAYERS INC (THINK450) | ||
| M | $19,697,989 | COST |
| NATIONAL BASKETBALL PLAYERS INC (THINK450) | ||
| P | $2,032,789 | COST |
| NBPA MEDICAL RESEARCH FOUNDATION INC | ||
| B | $79,576 | COST |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V: | FormAndLineReferenceDesc |
| Explanation | 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 $19,697,989 AND IS MEMORIALIZED WITH TRANSACTION CODE M. | ExplanationTxt |