2024-08-15T15:16:37-05:00 2023-09-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-10-01 237038813 NATIONAL BASKETBALL PLAYERS ASSOCIATION NATI 2126550880 1133 AVENUE OF THE AMERICAS FL 5 NEW YORK NY 10036 CAMERON JONES CHIEF FINANCIAL OFFICER 2126550880 2024-08-15 1 0 SCOTT THOMPSETT P00741490 2125990100 2022 2024-08-08 14:25:15Z ANDRE IGUODALA 1133 AVENUE OF THE AMERICAS FL 5 NEW YORK NY 10036 843405677 0 X WWW.NBPA.COM X 1954 NY WE SERVE TO PROTECT AND SUPPORT THE RIGHTS AND TALENTS OF OUR PLAYERS. 31 31 100 0 0 0 0 0 10600950 246480086 1130467 3498711 26701315 61307384 38432732 311286181 1018069 1361747 0 0 17527936 20034258 0 0 0 23646468 298115718 42192473 319511723 -3759741 -8225542 376012184 370225069 271663750 269978967 104348434 100246102 X 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. 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 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. 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 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 242 0 1 100 1 0 0 0 0 1 1 0 1 0 X 31 31 0 0 0 0 1 1 0 1 1 0 0 0 1 1 0 1 1 1 1 0 X CAMERON JONES 2126550880 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 CJ MCCOLLUM PRESIDENT 2.00 0.00 X X 0 0 0 ANDRE IGUODALA FIRST VICE PRESIDENT (THRU 02/2023) 2.00 0.00 X X 0 0 0 GRANT WILLIAMS FIRST VICE PRESIDENT (AS OF 02/2023) 2.00 0.00 X X 0 0 0 HARRISON BARNES SECRETARY/TREASURER 2.00 0.00 X X 0 0 0 BISMACK BIYOMBO VICE PRESIDENT 2.00 0.00 X X 0 0 0 MALCOLM BROGDON VICE PRESIDENT 2.00 0.00 X X 0 0 0 JAYLEN BROWN VICE PRESIDENT 2.00 0.00 X X 0 0 0 JAREN JACKSON JR VICE PRESIDENT 2.00 0.00 X X 0 0 0 DONOVAN MITCHELL - PLAYER REP/VICE PRESIDENT (AS OF 02/2023) 2.00 0.00 X X 0 0 0 GARRETT TEMPLE VICE PRESIDENT 2.00 0.00 X X 0 0 0 JOHN COLLINS PLAYER REPRESENTATIVE (THRU 07/2023) 2.00 0.00 X 0 0 0 PAYTON PRITCHARD PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 NICOLAS CLAXTON PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 KAI JONES PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 ALEX CARUSO PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 DYLAN WINDLER PLAYER REPRESENTATIVE (THRU 07/2023) 2.00 0.00 X 0 0 0 DWIGHT POWELL PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 JAMAL MURRAY PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 RODNEY MCGRUDER PLAYER REPRESENTATIVE (THRU 07/2023) 2.00 0.00 X 0 0 0 KEVON LOONEY PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 JAE'SEAN TATE PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 TYRESE HALIBURTON PLAYER REP. (AS OF 03/2023) 2.00 0.00 X 0 0 0 IVICA ZUBAC PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 AUSTIN REAVES PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 JAREN JACKSON JR PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 DUNCAN ROBINSON PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 JRUE HOLIDAY PLAYER REPRESENTATIVE (THRU 07/2023) 2.00 0.00 X 0 0 0 PAT CONNAUGHTON PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 KARL-ANTHONY TOWNS PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 KENNETH MURPHY III PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 DERRICK ROSE PLAYER REPRESENTATIVE (THRU 07/2023) 2.00 0.00 X 0 0 0 MIKE MUSCALA PLAYER REPRESENTATIVE (THRU 02/2023) 2.00 0.00 X 0 0 0 DARIUS BAZLEY PLAYER REPRESENTATIVE (THRU 02/2023) 2.00 0.00 X 0 0 0 WENDELL CARTER JR PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 TOBIAS HARRIS PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 MIKAL BRIDGES PLAYER REPRESENTATIVE (THRU 02/2023) 2.00 0.00 X 0 0 0 JOSH OKOGIE AS OF 022023 PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 ANFERNEE SIMONS PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 CHIMEZIE METU PLAYER REPRESENTATIVE (THRU 07/2023) 2.00 0.00 X 0 0 0 FRED VANVLEET PLAYER REPRESENTATIVE (THRU 07/2023) 2.00 0.00 X 0 0 0 BRADLEY BEAL PLAYER REPRESENTATIVE (THRU 07/2023) 2.00 0.00 X 0 0 0 COREY KISPERT AS OF 072023 PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 WALKER KESSLER AS OF 112022 PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 TAMIKA TREMAGLIO EXECUTIVE DIRECTOR 40.00 0.00 X 2628086 424507 13463 GARY ARRICK CHIEF FINANCIAL OFFICER 28.00 12.00 X 856719 0 62708 RONALD KLEMPNER GENERAL COUNSEL 40.00 0.00 X 516930 0 33807 DAVID FOSTER DEPUTY GENERAL COUNSEL 40.00 0.00 X 338272 0 17482 DAVID OKHUMALE CHIEF OPERATING OFFICER 40.00 0.00 X 662727 0 18109 MATTEO ZURETTI CHIEF INTERNATIONAL RELATIONS & MKTG 40.00 0.00 X 450822 0 48992 CHRYSA CHIN CHIEF PLAYER ENGAGEMENT 40.00 0.00 X 424242 0 25844 JOSEPH ROGOWSKI CHIEF MEDICAL OFF. (THRU 10/2022) 40.00 0.00 X 542916 0 394427 MICHELE ROBERTS FORMER EXECUTIVE DIRECTOR 40.00 0.00 X 1471476 0 70498 CLARENCE NESBITT FORMER GENERAL COUNSEL 40.00 0.00 X 136561 675220 43157 8028751 1099727 728487 51 1 1 0 RENAISSANCE ASSOCIATES LTD 651 OLD MOUNT PLEASANT AVENUE SUIT LIVINGSTON NJ 07039 FORENSIC ACCOUNTING CONSULTANT 1311069 WINSTON & STRAWN LLP 35 W WACKER DRIVE CHICAGO IL 60601 COLLECTIVE BARGAINING, BRI & LEGAL SERVI 806466 TLNT GROUP LLC 150E 28TH STREET NO1801 NEW YORK NY 10001 EVENT PRODUCTION 450000 TALECENT LLC 63 BABCOCK STREET UNIT 6 BROOKLINE MA 02446 EXECUTIVE CONSULTANT 333264 WILLIAM PARHAM P O BOX 452345 LOS ANGELES CA 90045 MENTAL HEALTH & WELLNESS CONSULTANT 280362 24 X NIL MEMBERSHIP DUES 900099 239762463 239762463 MEMBERSHIP DUES-AGENTS 900099 3562500 3562500 AGENT REVENUE 900099 1749533 1749533 TOP 100 CAMP REVENUE 900099 1405590 1405590 246480086 10514995 10514995 58036711 58036711 224364 0 224364 224364 224364 525103212 529638970 2480526 -4535758 -2480526 -7016284 -7016284 SHARED SVC (COST)-NBPI 900099 2032789 2032789 SHARED SVC (COST)-3RD 900099 656161 656161 OTHER REVENUE 900099 357359 357359 3046309 311286181 249526395 0 61759786 X 1356372 5375 4427978 868252 12379261 427564 1133772 797431 19697989 575877 206725 107588 343446 9853299 3269966 4804099 8960434 1494029 815757 REBATE OF EXCESS DUES 239762463 BAD DEBT EXPENSE 5773936 TOP 100 CAMP EXP. 1405590 PUBLIC RELATIONS 567606 476914 319511723 6612558 17452884 6693534 14579810 86079331 90107887 1028674 1637424 23253142 9523260 15003377 13729882 254324469 190787461 6270241 6000000 0 35929721 376012184 370225069 14823954 11854997 27900326 15720249 228939470 242403721 271663750 269978967 X 104348434 100246102 104348434 100246102 376012184 370225069 -8225542 5022572 -899362 0 X 0 1 X 1 0 1 0 0 19042793 6396215 12646578 841003 788335 52668 3369346 2338710 1030636 13729882 RIGHT-OF-USE ASSETS 35631603 OTHER ASSETS 298118 35929721 DUE TO AFFILIATE 200750272 OPERATING LEASE LIABILITIES 41653449 242403721 X 315965307 5022572 5022572 310942735 343446 343446 311286181 319168277 0 319168277 343446 343446 319511723 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. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 5375 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES NBA PLAYERS NETWORKING EVENTS 1042325 0 0 0 0 0 0 1047700 0 1047700 EUROPE (INCLUDING ICELAND & GREENLAND) DONATION FOR BASKETBALL COURT REFURBISHMENT 5375 CREDIT CARD 0 1 0 0 0 0 0 0 0 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: 1 WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 134075948 501(C)(5) 776796 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) 79576 0 OPERATIONAL ASSISTANCE 1 2 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 1 1 X X X 1 1 0 TAMIKA TREMAGLIO EXECUTIVE DIRECTOR 2328086 24507 300000 400000 0 0 9854 3231 378 0 2638318 427738 0 0 MICHELE ROBERTS FORMER EXECUTIVE DIRECTOR 86861 0 0 0 1384615 0 58162 0 12336 0 1541974 0 0 0 JOSEPH ROGOWSKI CHIEF MEDICAL OFF. (THRU 10/2022) 542916 0 0 0 0 0 366352 0 28075 0 937343 0 0 0 GARY ARRICK CHIEF FINANCIAL OFFICER 712179 0 144540 0 0 0 12200 12025 38483 0 907402 12025 0 0 CLARENCE NESBITT FORMER GENERAL COUNSEL 136561 468720 0 206500 0 0 3285 16711 8620 14541 148466 706472 0 0 DAVID OKHUMALE CHIEF OPERATING OFFICER 510060 0 152667 0 0 0 10323 2504 5282 0 678332 2504 0 0 RONALD KLEMPNER GENERAL COUNSEL 397930 0 119000 0 0 0 12200 0 21607 0 550737 0 0 0 MATTEO ZURETTI CHIEF INTERNATIONAL RELATIONS & MKTG 347257 0 103565 0 0 0 12200 0 36792 0 499814 0 0 0 CHRYSA CHIN CHIEF PLAYER ENGAGEMENT 291992 0 132250 0 0 0 12200 0 13644 0 450086 0 0 0 DAVID FOSTER DEPUTY GENERAL COUNSEL 306056 0 32216 0 0 0 12200 0 5282 0 355754 0 0 0 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 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. 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 PUZZLE DUCK LLC 1133 AVE OF THE AMERICAS FL 5 NEW YORK NY 10036 882773862 ONLINE GAMING DE NBPI 0 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 NATIONAL BASKETBALL PLAYERS INC (THINK450) 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 821767485 MARKETING/LICENSING NY NBPA C 209894979 234342091 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 0 0 0 NATIONAL BASKETBALL PLAYERS INC (THINK450) O 1769539 COST NATIONAL BASKETBALL PLAYERS INC (THINK450) M 19697989 COST NATIONAL BASKETBALL PLAYERS INC (THINK450) P 2032789 COST NBPA MEDICAL RESEARCH FOUNDATION INC B 79576 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 $19,697,989 AND IS MEMORIALIZED WITH TRANSACTION CODE M.