2025-05-13T15:28:16-05:00 2024-06-30 132781641 MITCHELL & TITUS LLP 80 PINE STREET 32ND FL NEW YORK NY 10005 990 2023-07-01 853122376 NATIONAL BASKETBALL ASSOCIATION FOUNDATION NATI 5517869712 645 FIFTH AVENUE NEW YORK NY 10022 IRA REISS TREASURER 5517869712 2025-05-13 1 0 QIAN ZHANG P01306575 2127094500 2025-05-13 2023 2025-03-06 01:10:19Z MARK TATUM 645 FIFTH AVENUE NEW YORK NY 10022 32517010 0 X HTTPS://NBAFOUNDATION.NBA.COM/ X 2020 DE TO DRIVE ECONOMIC OPPORTUNITY IN UNDER-RESOURCED COMMUNITIES THROUGH EMPLOYMENT & CAREER DEVELOPMENT BY FUNDING PROGRAMS THAT GENERATE SUCCESSFUL TRANSITION FROM SCHOOL TO MEANINGFUL EMPLOYMENT FOR UNDER-RESOURCED YOUTH. 8 8 8 12 0 0 31830000 30760100 500000 0 1195098 1756910 0 0 33525098 32517010 41588750 45241250 0 0 1842806 2098938 0 0 0 1058776 1457418 44490332 48797606 -10965234 -16280596 40724236 21774953 24002531 21333844 16721705 441109 TO DRIVE ECONOMIC OPPORTUNITY FOR UNDER-RESOURCED YOUTH, AGES 14-24, BY FUNDING PROGRAMS THAT GENERATE SUCCESSFUL TRANSITIONS FROM SCHOOL TO MEANINGFUL EMPLOYMENT WITH PRIORITY BEING GIVEN TO ORGANIZATIONS OPERATING IN NBA TEAM MARKETS. 0 0 47882239 45241250 0 TO PROVIDE ASSISTANCE THROUGH ECONOMIC EMPOWERMENT IN UNDER-RESOURCED COMMUNITIES THROUGH EMPLOYMENT AND CAREER ADVANCEMENT OPPORTUNITIES. 47882239 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 1 1 0 NY X NBA TAX DEPT 2019746453 645 FIFTH AVENUE NEW YORK NY 10022 HARRISON BARNES DIRECTOR 2.00 0.00 X 0 0 0 GAYLE BENSON DIRECTOR 2.00 0.00 X 0 0 0 TOBIAS HARRIS DIRECTOR 2.00 0.00 X 0 0 0 MICHAEL JORDAN DIRECTOR UNTIL 8/3/23 2.00 0.00 X 0 0 0 ANTONY RESSLER DIRECTOR 2.00 0.00 X 0 0 0 ADAM SILVER DIRECTOR 2.00 0.00 X 0 0 0 LAWRENCE TANENBAUM DIRECTOR 2.00 0.00 X 0 0 0 ANDRE IGUODALA DIRECTOR FROM 11/9/23 2.00 0.00 X 0 0 0 TAMIKA TREMAGLIO DIRECTOR UNTIL 11/9/23 2.00 0.00 X 0 0 0 MAT ISHBIA DIRECTOR FROM 11/15/23 2.00 0.00 X 0 0 0 GREG TAYLOR EXECUTIVE DIRECTOR UNTIL 5/1/24 40.00 0.00 X 657719 0 79975 MARK TATUM PRESIDENT 2.00 0.00 X 0 0 0 KATHY BEHRENS VICE PRESIDENT 2.00 0.00 X 0 0 0 HEIDI NADLER TREASURER UNTIL 3/31/24 2.00 0.00 X 0 0 0 IRA REISS TREASURER FROM 5/17/24 2.00 0.00 X 0 0 0 MATTHEW CARPENTER-DENNIS SECRETARY 2.00 0.00 X 0 0 0 ADELA RUIZ-OLIVIO PROGRAM AND GRANTS LEAD 40.00 0.00 X 221780 0 34237 LAUREN SILLS OPERATIONS LEAD 40.00 0.00 X 262348 0 23774 PAMELA STULTZ EXECUTIVE ADMINISTRATOR 40.00 0.00 X 140319 0 35417 SABRINA GREIG PROGRAM AND GRANTS MANAGER 40.00 0.00 X 117201 0 12642 RICHARD PENA PROGRAM AND GRANTS MANAGER 40.00 0.00 X 116545 0 16243 1515912 0 202288 7 0 1 0 0 30760100 30760100 1756910 1756910 32517010 0 0 1756910 44461250 44461250 780000 780000 693063 693063 1066691 1066691 26434 26434 204642 204642 108108 108108 157156 157156 59617 59617 295751 267243 28508 288104 288104 51878 51878 123418 123418 123333 123333 300661 274808 25853 57500 57500 48797606 47882239 915367 0 958858 0 39213568 21721258 500000 0 0 1820 51810 51875 40724236 21774953 385198 272410 23580937 21034687 36396 26747 24002531 21333844 X 16721705 441109 16721705 441109 40724236 21774953 -16280596 0 X 0 1 X 1 0 X 31000000 31400500 31830000 30760100 124990600 31000000 31400500 31830000 30760100 124990600 124990600 18469 1195098 1756910 2970477 127961077 500000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO RELATED PARTIES 26747 26747 X 32940096 423086 423086 32517010 0 32517010 49220692 423086 423086 48797606 0 48797606 PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT NATIONAL BASKETBALL ASSOCIATION FOUNDATION (THE FOUNDATION) IS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. U.S. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN WHILE PREPARING THE FOUNDATION'S TAX RETURN AND RECOGNITION OF A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 780000 0 0 0 0 0 0 780000 0 780000 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION 30000 CASH PAYMENT 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION 150000 CASH PAYMENT 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION 100000 CASH PAYMENT 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION 200000 CASH PAYMENT 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION 300000 CASH PAYMENT 0 5 0 0 0 0 0 0 0 PART I, LINE 2: THE FOUNDATION GOES THROUGH A THOROUGH GRANT-MAKING PROCESS THAT INCLUDES A NUMBER OF PRE-GRANT INQUIRIES SUCH AS ENSURING AN ORGANIZATION'S FINANCIAL HEALTH AND REVIEWING ITS OPERATIONS, BOARD LEADERSHIP, STAFFING AND PROGRAMMING TO ASSESS AN ORGANIZATION'S ABILITY TO ACCOMPLISH THE PURPOSE OF THE GRANT. THE FOUNDATION ALSO CONFIRMS THE ORGANIZATION TAX-EXEMPT STATUS, AS APPLICABLE. RECIPIENT ORGANIZATIONS MUST AGREE TO ACCOUNTABILITY AND TRANSPARENCY REQUIREMENTS PRIOR TO RECEIVING ANY FUNDING. REQUIREMENTS INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING: PERIODIC REPORTS ON BUDGETING AND IMPLEMENTATION, PROGRAM AUDITING, SITE VISITS, CHECK-IN MEETINGS, SHARING ONGOING BEST PRACTICES AND CHALLENGES FOR KEY LEARNINGS AND PROVIDING A COMPREHENSIVE REPORT UPON GRANT COMPLETION. THE FOUNDATION TRACKS AND RECORDS ALL ORGANIZATIONS THAT APPLY FOR GRANTS, THOSE THAT RECEIVE GRANTS, AND MID-POINT AND FINAL REPORTS OF ALL COMPLETED GRANTS THROUGH A ROBUST GRANT MANAGEMENT SYSTEM. 1 30000 FEET 1351 ARCADE STREET 400 ST PAUL MN 55106 473224688 501(C) 3 270000 0 IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION A CALL TO MEN 250 MERRICK ROAD 813 ROCKVILLE CENTRE NY 11570 900641200 501(C) 3 240000 0 IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION AES LITERACY INSTITUTE INCORPORATED 8204 ELMBROOK DR SUITE 213 DALLAS TX 75247 833899952 501(C) 3 50000 0 IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION AFTER SCHOOL MATTERS 66 E RANDOLPH STREET CHICAGO IL 60601 364409182 501(C) 3 250000 0 IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION AFTER-SCHOOL ALL-STARS 6420 WILSHIRE BOULEVARD SUITE 1250 LOS ANGELES CA 90048 954441208 501(C) 3 300000 0 IN SUPPORT OF PROGRAMS IN FURTHERANCE OF NBA FOUNDATION'S MISSION 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FOUNDATION GOES THROUGH A THOROUGH GRANT-MAKING PROCESS THAT INCLUDES A NUMBER OF PRE-GRANT INQUIRIES SUCH AS ENSURING AN ORGANIZATION'S FINANCIAL HEALTH AND REVIEWING ITS OPERATIONS, BOARD LEADERSHIP, STAFFING AND PROGRAMMING TO ASSESS AN ORGANIZATION'S ABILITY TO ACCOMPLISH THE PURPOSE OF THE GRANT. THE FOUNDATION ALSO CONFIRMS THE ORGANIZATION TAX-EXEMPT STATUS, AS APPLICABLE. RECIPIENT ORGANIZATIONS MUST AGREE TO ACCOUNTABILITY AND TRANSPARENCY REQUIREMENTS PRIOR TO RECEIVING ANY FUNDING. REQUIREMENTS INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING: PERIODIC REPORTS ON BUDGETING AND IMPLEMENTATION, PROGRAM AUDITING, SITE VISITS, CHECK-IN MEETINGS, SHARING ONGOING BEST PRACTICES AND CHALLENGES FOR KEY LEARNINGS AND PROVIDING A COMPREHENSIVE REPORT UPON GRANT COMPLETION. THE FOUNDATION TRACKS AND RECORDS ALL ORGANIZATIONS THAT APPLY FOR GRANTS, THOSE THAT RECEIVE GRANTS, AND MID-POINT AND FINAL REPORTS OF ALL COMPLETED GRANTS THROUGH A ROBUST GRANT MANAGEMENT SYSTEM. X 0 0 0 0 0 0 0 0 0 GREG TAYLOR EXECUTIVE DIRECTOR UNTIL 5/1/24 532094 0 125625 0 0 0 49500 0 30475 0 737694 0 0 0 LAUREN SILLS OPERATIONS LEAD 237348 0 25000 0 0 0 11790 0 11984 0 286122 0 0 0 ADELA RUIZ-OLIVIO PROGRAM AND GRANTS LEAD 205780 0 16000 0 0 0 10103 0 24134 0 256017 0 0 0 PAMELA STULTZ EXECUTIVE ADMINISTRATOR 128619 0 11700 0 0 0 21255 0 14162 0 175736 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION HAS ONE CLASS OF VOTING MEMBERS (THE "MEMBERS"), COMPRISED OF THE THIRTY TEAMS (THE "NBA TEAMS") OF THE NATIONAL BASKETBALL ASSOCIATION ("NBA"). FORM 990, PART VI, SECTION A, LINE 7A THE FOUNDATION HAS ONE CLASS OF VOTING MEMBERS (THE "MEMBERS"), COMPRISED OF THE THIRTY TEAMS (THE "NBA TEAMS") OF THE NATIONAL BASKETBALL ASSOCIATION ("NBA"). THE MEMBERS HAVE THE FOLLOWING RIGHTS: 1. THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. 2. THE MEMBERS HAVE THE RIGHT TO REMOVE ANY DIRECTOR OF THE GOVERNING BODY AT ANY TIME, WITH OR WITHOUT CAUSE, BY AN AFFIRMATIVE MAJORITY VOTE OF THE MEMBERS. 3. THE MEMBERS APPROVE THE LIQUIDATION, DISSOLUTION OR WINDING UP OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION HAS ONE CLASS OF VOTING MEMBERS (THE "MEMBERS"), COMPRISED OF THE THIRTY TEAMS (THE "NBA TEAMS") OF THE NATIONAL BASKETBALL ASSOCIATION ("NBA"). THE MEMBERS HAVE THE FOLLOWING RIGHTS: 1. THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. 2. THE MEMBERS HAVE THE RIGHT TO REMOVE ANY DIRECTOR OF THE GOVERNING BODY AT ANY TIME, WITH OR WITHOUT CAUSE, BY AN AFFIRMATIVE MAJORITY VOTE OF THE MEMBERS. 3. THE MEMBERS APPROVE THE LIQUIDATION, DISSOLUTION OR WINDING UP OF THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990, WHICH IS BASED ON THE AUDITED FINANCIAL STATEMENTS, IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE TAX DEPARTMENT OF THE NATIONAL BASKETBALL ASSOCIATION IN CONJUNCTION WITH THE TREASURER OF THE NBA FOUNDATION. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, EVERY PERSON WHO CURRENTLY IS A DIRECTOR, OFFICER, MEMBER OF SENIOR MANAGEMENT, OR WHO OTHERWISE HAS THE ABILITY TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE NBA FOUNDATION, IS REQUIRED TO DISCLOSE ANY ACTUAL, POTENTIAL APPARENT CONFLICTS, AND AFFIRM THAT THEY HAVE READ, UNDERSTAND, AND HAVE AND WILL CONTINUE TO ADHERE TO THE CONFLICT-OF-INTEREST POLICY. IF THE BOARD OR ANY COMMITTEE OF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT A COVERED PERSON HAS FAILED TO COMPLY WITH THE CONFLICT-OF-INTEREST POLICY, THE BOARD RESERVES THE RIGHT TO FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES. FORM 990, PART VI, SECTION B, LINE 15 WHEN DETERMINING COMPENSATION, THE FOUNDATION WILL CONSIDER THE RELEVANT MARKET FOR PERSONS OF COMPARABLE SKILLS, TRAINING, EDUCATION AND EXPERIENCE WHO PERFORM SIMILAR DUTIES FOR COMPARABLE ORGANIZATIONS UNDER SIMILAR CONDITIONS AND CIRCUMSTANCES. THE FOUNDATION WILL CONSIDER AND GIVE DUE WEIGHT TO STUDIES PUBLISHED BY THIRD PARTIES REGARDING RATES OF COMPENSATION WHENEVER AND, TO THE EXTENT THAT, SUCH STUDIES ARE RELIABLE, COMPARABLE AND AVAILABLE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.