NATIONAL ASSOCIATION OF BASKETBALL COACHES: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF BASKETBALL COACHES (EIN 31-1626159)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-05-13
- IRS object ID
- 202541339349302284
- Schema version
- 2023v6.0
- 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 | 2025-05-13T09:56:47+00:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Forvis Mazars LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 Walnut Suite 1700 | AddressLine1Txt |
| City | Kansas City | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 641062246 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311626159 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Association of Basketball Coaches | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 8168786222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 W Pershing Road Suite 840 | AddressLine1Txt |
| City | Kansas City | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64108 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Craig Robinson | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 8168786222 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michael Engle | PreparerPersonNm |
| PTIN | P00482834 | PTIN |
| Phone | 8162216300 | PhoneNum |
| Preparation | 2025-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NABC | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRAIG ROBINSON | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 W Pershing Road Suite 840 | AddressLine1Txt |
| City | Kansas City | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,551,546 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NABC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $1,205 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $68,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,980 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,193,899 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,024,188 | CYProgramServiceRevenueAmt |
| PY Investment Income | $175,051 | PYInvestmentIncomeAmt |
| CY Investment Income | $278,222 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,258,180 | PYOtherRevenueAmt |
| CY Other Revenue | $3,973,991 | CYOtherRevenueAmt |
| PY Total Revenue | $6,695,130 | PYTotalRevenueAmt |
| CY Total Revenue | $7,294,381 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $319,780 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $168,660 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,188,161 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,073,516 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,614,143 | PYOtherExpensesAmt |
| CY Other Expenses | $5,200,801 | CYOtherExpensesAmt |
| PY Total Expenses | $6,122,084 | PYTotalExpensesAmt |
| CY Total Expenses | $7,442,977 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $573,046 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$148,596 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,311,867 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,632,677 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,446,978 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $468,083 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,864,889 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,164,594 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | MEETINGS/ANNUAL CONVENTION: ALL MEETINGS ARE HELD TO DETERMINE THE DIRECTION OF COLLEGIATE BASKETBALL. MEMBER COACHES CAN ATTEND A VARIETY OF MEETINGS FOR ALL NCAA DIVISIONS, CONFERENCES AND COMMITTEES AS WELL AS ATTEND THE NABC OPENING SESSION AND WELCOME RECEPTION. NUMEROUS COACHING CLINICS PRESENTED AND LED BY SOME OF THE NATION'S FINEST BASKETBALL COACHES. MEMBER COACHES ARE PROVIDED THE OPPORTUNITY TO ATTEND THE NABC MARKETPLACE (OFFICIAL TRADE SHOW WHOSE EXHIBITORS ARE ON HAND TO DISPLAY THE NEWEST AND MOST ADVANCED PRODUCTS AND SERVICES AVAILABLE FOR THE SPORT OF BASKETBALL) AND PROFESSIONAL DEVELOPMENT SEMINARS (CLINICS THAT COVER TOPICS CONCERNING VARIOUS ASPECTS OF THE PROFESSION INCLUDING COACHING, ETHICS, AND PROFESSIONAL DEVELOPMENT). | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE HALL OF FAME CLASSIC IS A NCAA MULTI-TEAM COLLEGE BASKETBALL TOURNAMENT HELD IN KANSAS CITY, MO. EACH NOVEMBER, FOUR TEAMS FROM ACROSS THE NATION COMPETE IN THE ANNUAL EVENT WITH THE CHAMPIONSHIP ROUNDS IN KANSAS CITY, MO. EVERY PARTICIPATING TEAM IS GUARANTEED TWO GAMES IN ACCORDANCE WITH NCAA RULES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 50 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHANIE WHITCHER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8168786222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 W Pershing Road Suite 840 | AddressLine1Txt |
| City | Kansas City | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64108 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 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 |
|---|---|---|---|---|---|---|---|---|---|
| FRANK MARTIN | |||||||||
| DIRECTOR/3RD VICE PRESIDENT | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| GARY STEWART | |||||||||
| DIRECTOR/PAST-PRESIDENT | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN CALIPARI | |||||||||
| DIRECTOR/PRESIDENT | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LENNIE ACUFF | |||||||||
| DIRECTOR/PAST-PRESIDENT | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MATT MARGENTHALER | |||||||||
| DIRECTOR/1ST VICE PRESIDENT | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MATT PAINTER | |||||||||
| DIRECTOR/4TH VICE PRESIDENT | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TOMMY AMAKER | |||||||||
| DIRECTOR/2ND VICE PRESIDENT | 2.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY GRANT | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| CUONZO MARTIN | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| DAVE ARCHER | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| JEFF BROWN | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| MARK FEW | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| MIKE MCGRATH | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| MIKE SCHAUER | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| PAT ESTEPP | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| RYAN MOODY | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| SHAKA SMART | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| TAD BOYLE | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| THOM MCDONALD | |||||||||
| DIRECTOR | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| BRIAN WELCH | |||||||||
| TREASURER | 2.0 | 0.0 | Yes (X) | $14,984 | $0 | $0 | |||
| CRAIG ROBINSON | |||||||||
| EXECUTIVE DIRECTOR | 40.0 | 10.0 | Yes (X) | $840,000 | $0 | $61,702 | |||
| STEPHANIE WHITCHER | |||||||||
| CHIEF FINANCIAL OFFICER | 24.0 | 1.5 | Yes (X) | $196,551 | $0 | $30,849 | |||
| NATE POMEDAY | |||||||||
| ASSOCIATE EXECUTIVE DIRECTOR | 40.0 | 5.0 | $290,371 | $0 | $16,581 | Yes (X) | |||
| MARK HEATHERMAN | |||||||||
| SR. DIRECTOR OF EVENTS | 40.0 | 0.0 | $107,500 | $0 | $21,941 | Yes (X) | |||
| TROY HILTON | |||||||||
| SR. DIRECTOR OF ASSOCIATION AFFAIRS | 40.0 | 0.0 | $117,977 | $0 | $21,489 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,567,383 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $152,562 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| ROPES & GRAY LLP | ||||||
| 800 BOYLSTON STREET | BOSTON | MA | 02199 | LEGAL | $501,425 | |
| BLUE RIDGE SPORTS & ENTERTAINMENT | ||||||
| 112 NORTH CAMERON STREET SUITE 2 | WINCHESTER | VA | 22601 | PRODUCTION | $147,828 | |
| YES NETWORK LLC | ||||||
| 200 PARK AVENUE | NEW YORK | NY | 10166 | CONTENT PRODUCER | $106,000 | 12th FLOOR STE B |
| ST JOHN'S UNIVERSITY | ||||||
| 8000 UTOPIA PARKWAY | QUEENS | NY | 11439 | TEAM GUARANTEE | $100,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $17,980 | AllOtherContributionsAmt |
| Noncash Contributions | $17,980 | NoncashContributionsAmt |
| Total Contributions | $17,980 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $342,953 | $342,953 |
| CONVENTION | 900099 | $2,178,460 | $2,178,460 |
| HALL OF FAME CLASSIC | 900099 | $215,978 | $215,978 |
| BROOKLYN SHOWCASE | 900099 | $286,797 | $286,797 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,024,188 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $238,622 | TotalRevenueColumnAmt |
| Exclusion | $238,622 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,963,717 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,961,940 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,777 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $293,260 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $253,660 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,600 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,600 | TotalRevenueColumnAmt |
| Exclusion | $39,600 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,710 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $3,505 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,205 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,205 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $9,069 | TotalRevenueColumnAmt |
| Exclusion | $9,069 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $9,069 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,294,381 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,986,128 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,205 | UnrelatedBusinessRevenueAmt |
| Exclusion | $289,068 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,805 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,855 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,229,913 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $658,867 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,631 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,494 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,611 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $561,703 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,825 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $653,389 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,863 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,932 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,603 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,585 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,398,727 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,468 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,219 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BAD DEBT EXPENSE | $429,265 |
| TEAM APPEARANCE FEES | $305,000 |
| FOOD & BEVERAGE | $215,493 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $452,643 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,442,977 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,644,572 | BOYAmt |
| EOY | $2,014,327 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,011 | BOYAmt |
| EOY | $207,190 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,236 | BOYAmt |
| EOY | $17,235 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,444 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,632 | BOYAmt |
| EOY | $94,458 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $48,311 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,406 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,206 | BOYAmt |
| EOY | $18,905 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,729,998 | BOYAmt |
| EOY | $4,271,127 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $999,720 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,048 | BOYAmt |
| EOY | $9,435 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,311,867 | BOYAmt |
| EOY | $6,632,677 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,594 | BOYAmt |
| EOY | $135,935 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,107,322 | BOYAmt |
| EOY | $322,632 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,062 | BOYAmt |
| EOY | $9,516 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,446,978 | BOYAmt |
| EOY | $468,083 | 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 | $6,864,889 | BOYAmt |
| EOY | $6,164,594 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,864,889 | BOYAmt |
| EOY | $6,164,594 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,311,867 | BOYAmt |
| EOY | $6,632,677 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$148,596 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $444,107 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$995,806 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (true) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $48,311 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,406 | DepreciationAmt |
| Book Value | $18,905 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,905 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Lease Liability | Desc |
| Amt | $9,516 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,516 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,741,992 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $444,106 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $3,505 | OtherRevenueAmt |
| Revenue Not Reported | $447,611 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,294,381 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,294,381 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,446,202 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,003,225 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,003,225 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,442,977 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,442,977 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | COST OF GOODS SOLD - 3505 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | COST OF GOODS SOLD - 3505 IMPAIRMENT LOSS - 999720 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF CONNECTICUT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 352 MANSFIELD ROAD | AddressLine1Txt |
| Address Line2 | UNIT 2048 | AddressLine2Txt |
| City | STORRS | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06269 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 060772160 | RecipientEIN |
| IRC Section | STATE OF CT | IRCSectionDesc |
| Non Cash Assistance | $24,550 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | COACHES TROPHY | NonCashAssistanceDesc |
| Purpose Of Grant | WINNING TEAM OF MEN'S FINAL FOUR TROPHY | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | AWARDS | GrantTypeTxt |
| Recipient | 20177 | RecipientCnt |
| Non Cash Assistance | $143,855 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | SEE PART IV | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule I, Part III, Column (f) DESCRIPTION OF NON-CASH ASSISTANCE: | CAST BRONZE FIGURES, PLAQUES, CLOCKS, CRYSTAL PRISMS, APPAREL, STRING BAGS, BOOKS. |
| Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | ANY FUNDS THAT ARE CONTRIBUTED TO OTHERS ARE BASED UPON WRITTEN DOCUMENTATION REQUESTING SUCH PAYMENT. THE NABC'S PROCESS IS TO REQUEST DOCUMENTATION SUPPORTING THE USE OF FUNDS BEFORE THE APPROVAL OF THE CONTRIBUTIONS AND GRANTS. THE PROCESS REQUIRES THAT THE MONITORING IS DONE AT THE BEGINNING OF THE PROCESS AND DOES NOT REQUIRE FURTHER DOCUMENTATION ON HOW THE FUNDS WERE USED AFTER PAYMENT IS MADE. ALL CONTRIBUTIONS AND GRANTS ARE APPROVED BY THE EXECUTIVE DIRECTOR. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CRAIG ROBINSON | ||||||||||||||
| EXECUTIVE DIRECTOR | $680,000 | $0 | $160,000 | $0 | $0 | $0 | $47,409 | $0 | $14,293 | $0 | $901,702 | $0 | $0 | $0 |
| STEPHANIE WHITCHER | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $176,551 | $0 | $20,000 | $0 | $0 | $0 | $19,656 | $0 | $11,193 | $0 | $227,400 | $0 | $0 | $0 |
| NATE POMEDAY | ||||||||||||||
| ASSOCIATE EXECUTIVE DIRECTOR | $270,371 | $0 | $20,000 | $0 | $0 | $0 | $6,759 | $0 | $9,822 | $0 | $306,952 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 1 & FORM 990, PART I, LINE 1 | THE NATIONAL ASSOCIATION OF BASKETBALL COACHES (NABC) HAS CONTINUALLY WORKED TO FURTHER THE BEST INTERESTS OF THE GAME OF BASKETBALL AS WELL AS THE PLAYERS AND COACHES WHO PARTICIPATE IN THE SPORT. IN DOING SO, THE NABC HAS ESTABLISHED THE FOLLOWING GOALS AND OBJECTIVES TO PURSUE ITS MISSION: 1. TO PROMOTE THE IDEALS OF INTEGRITY, SPORTSMANSHIP AND TEAMWORK AMONG MEN'S BASKETBALL COACHES AND THE PLAYERS WHOM THEY COACH; 2. TO UNIFY COACHES ON ISSUES PERTAINING TO BASKETBALL AT ALL LEVELS; 3. TO PROVIDE MEMBER SERVICES WHICH ADDRESSES NEEDS OF THE COACH PROFESSIONALLY, EMOTIONALLY, FINANCIALLY, PHYSICALLY AND SPIRITUALLY; 4. TO ENCOURAGE BASKETBALL COACHES TO SERVE AS COMMUNITY OUTREACH AGENTS WHO ELEVATE MORAL, ETHICAL AND EDUCATIONAL VALUES; 5. TO ENLIGHTEN THE GENERAL PUBLIC, MEDIA, INSTITUTIONAL EDUCATORS AND ATHLETIC ADMINISTRATORS TO THE FACT THAT COACHES ARE GOOD FOR THE SPORT AND THE YOUNG PEOPLE THEY SERVE; 6. TO WORK WITH THE LEGISLATIVE ARM OF THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION (NCAA) ON ISSUES THAT AFFECT BASKETBALL AND INTERCOLLEGIATE ATHLETICS, IN PARTICULAR IDENTIFYING ISSUES THAT NOT ONLY BENEFIT THE STUDENT-ATHLETE BUT ALSO THE ABILITY OF THE COACHING STAFF TO WORK EFFECTIVELY AND BENEFICIALLY WITHIN THE INSTITUTION. |
| Form 990, Part VI, Line 15a & 15b | THE NABC EXECUTIVE COMMITTEE (EXECUTIVE COMMITTEE) IS CHARGED WITH EVALUATING AND SETTING EXECUTIVE OFFICERS' COMPENSATION. THE PROCESS IS PERFORMED PERIODICALLY. THE EXECUTIVE COMMITTEE HIRES AN INDEPENDENT COMPENSATION CONSULTANT TO EXAMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR, DEPUTY EXECUTIVE DIRECTOR, AND OTHER OFFICERS AND ISSUES THEIR FINDINGS. THE COMPENSATION STUDY FINDINGS ARE MAINTAINED BY THE NABC. IN 2018, A COMPENSATION SPECIALIST WITH A NATIONAL ACCOUNTING FIRM WAS ENGAGED BY THE NABC TO SPECIFICALLY PROVIDE ADVICE AND ASSISTANCE TO NABC'S BOARD OF DIRECTORS IN CONNECTION WITH THE NEGOTIATION OF NEW COMPENSATION PLANS AND EMPLOYMENT AGREEMENTS FOR NABC'S EXECUTIVE DIRECTOR AND OTHER OFFICERS. THE COMPENSATION CONSULTANT'S SERVICES IN CONNECTION WITH THE NEGOTIATION OF THE EXECUTIVE DIRECTOR AND OTHER OFFICERS' NEW COMPENSATION PLANS AND EMPLOYMENT AGREEMENTS ENTAILED AN UPDATE OF THE COMPETITIVE COMPENSATION ANALYSIS FOR THE POSITIONS PERFORMED PREVIOUSLY FOR THE NABC. THE REVIEW WAS BASED ON RESEARCH AND ANALYSIS OF ORGANIZATIONS WITH POSITIONS REQUIRING EXPERTISE AND EXPERIENCE COMPARABLE TO THE NABC EXECUTIVE DIRECTOR AND OTHER OFFICER'S POSITIONS TAKING INTO ACCOUNT THE LOCATION OF THE PARTICULAR ORGANIZATIONS. IN ADDITION TO REVIEWING THE COMPENSATION ANALYSIS, THE EXECUTIVE COMMITTEE ANNUALLY APPROVES NABC'S GOALS AND OBJECTIVES RELEVANT TO COMPENSATION OF THE EXECUTIVE DIRECTOR AS WELL AS THE DEPUTY EXECUTIVE DIRECTOR AND OTHER OFFICERS. THE EXECUTIVE COMMITTEE EVALUATES THE EXECUTIVE DIRECTOR, DEPUTY EXECUTIVE DIRECTOR, AND OTHER OFFICERS' PERFORMANCE IN LIGHT OF THESE GOALS AND OBJECTIVES AND REVIEWS AND RECOMMENDS THE EXECUTIVE DIRECTOR, DEPUTY EXECUTIVE DIRECTOR, AND OTHER OFFICERS' COMPENSATION BASED ON THIS EVALUATION. THE EXECUTIVE COMMITTEE ALSO ANNUALLY REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S RECOMMENDATIONS IN THE FOLLOWING AREAS IN RESPECT OF ALL OTHER EMPLOYEES: (A) SALARY; (B) BONUS OR INCENTIVE AWARD; (C) SUPPLEMENTAL BENEFITS, INCLUDING RETIREMENT BENEFITS AND DEFERRED COMPENSATION, IF ANY; AND (D) EMPLOYMENT AGREEMENTS, SEVERANCE ARRANGEMENTS OR ANY AMENDMENTS OR WAIVERS TO THESE AGREEMENTS OR ARRANGEMENTS. THE EXECUTIVE COMMITTEE DOCUMENTS ITS REVIEW IN THE EXECUTIVE COMMITTEE MEETING MINUTES AND SUCH MINUTES ARE MAINTAINED BY THE NABC. ANY MINUTES OF CLOSED MEETING SESSIONS OF THE EXECUTIVE COMMITTEE ADDRESSING SENSITIVE DISCUSSION OF THE PERFORMANCE OF HIGH-LEVEL EXECUTIVE OFFICERS ARE MAINTAINED CONFIDENTIALLY BY THE NABC'S LEGAL COUNSEL. UPON APPROVAL BY THE EXECUTIVE COMMITTEE, THE COMPENSATION ARRANGEMENT IS PRESENTED TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL. THE APPROVAL IS DOCUMENTED IN THE BOARD OF DIRECTORS MEETING MINUTES WHICH ARE MAINTAINED BY THE NABC. ANY MINUTES OF CLOSED MEETING SESSIONS OF THE FULL BOARD OF DIRECTORS ADDRESSING SENSITIVE DISCUSSION OF THE PERFORMANCE OF HIGH-LEVEL EXECUTIVE OFFICERS ARE MAINTAINED CONFIDENTIALLY BY THE NABC'S LEGAL COUNSEL. THE MOST RECENT COMPENSATION REVIEW WAS PERFORMED IN 2019 BY THE NABC BUDGET AND EXECUTIVE COMMITTEE. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | THE NABC IS ORGANIZED AS A NOT-FOR-PROFIT, NON-STOCK CORPORATION WITH MEMBERS. THE NABC HAS FIVE CLASSES OF MEMBERSHIP: ACTIVE, ASSOCIATE, ACTIVITY, LIFE, AND HONORARY MEMBERS. THE MEMBERS SERVE WITHOUT AUTHORITY AND DO NOT HAVE THE RIGHT TO NOTICE OR TO VOTE, ARE NOT CONSIDERED FOR THE PURPOSES OF ESTABLISHING A QUORUM, AND DO NOT HAVE ANY CORPORATE RIGHTS OR RESPONSIBILITY. AN ACTIVE MEMBER IS AN INDIVIDUAL EMPLOYED AS A FULL-TIME COACH OF MEN'S INTERCOLLEGIATE BASKETBALL AT A COLLEGE OR UNIVERSITY OFFERING FOUR OR MORE YEARS OF COLLEGE WORK LEADING TO A BACCALAURETTE DEGREE. AN ASSOCIATE MEMBER IS ANY INDIVIDUAL WHO HAS SERVED AS AN ACTIVE MEMBER FOR NOT LESS THAN 15 YEARS. AN ACTIVITY MEMBER IS ANY INDIVIDUAL EMPLOYED AS A COACH OF MEN'S BASKETBALL AT ANY JUNIOR COLLEGE OR HIGH SCHOOL OR ANY INDIVIDUAL EMPLOYED AS THE PART-TIME OR GRADUATE ASSISTANT COACH OF MEN'S BASKETBALL AT A FOUR YEAR COLLEGE OR UNIVERSITY, OR ANY INDIVIDUAL EMPLOYED AS A PART-TIME OR FULL-TIME COACH OR ASSISTANT COACH OF MEN'S BASKETBALL AT A FOREIGN COLLEGE OR UNIVERSITY. A LIFE MEMBERSHIP SHALL BE CONFERRED TO THE INDIVIDUAL WHO HAS COMPLETED HIS TERM AS THE PRESIDENT OF THE NABC. AN HONORARY MEMBER SHALL BE CONFERRED TO ANY MEMBER, UPON BOARD APPROVAL, WHO HAS MADE A VALUABLE CONTRIBUTION TO THE NABC. THE NABC SHALL HAVE AS MANY MEMBERS AS THE BOARD MAY DETERMINE. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE NABC'S FORM 990, SCHEDULES TO THE FORM 990 AND FORM 990-T (HEREIN REFERRED TO AS FORM 990) ARE PREPARED BY THE NABC STAFF AND REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT (CPA). AT THE DIRECTION OF THE NABC STAFF, THE CPA EXTENDS THE DUE DATE OF THE FORM 990 SO THAT IT CAN BE PRESENTED TO THE EXECUTIVE COMMITTEE AT THE ANNUAL CONVENTION MEETING. THE NABC STAFF REVIEWS A DRAFT OF THE FORM 990 IN DEPTH WITH THE EXECUTIVE COMMITTEE. UPON RESOLUTION OF ANY QUESTIONS, THE EXECUTIVE COMMITTEE APPROVES THE FORM 990 AND REPORTS TO THE FULL BOARD OF DIRECTORS THAT SUCH ACTION WAS TAKEN. THE BOARD OF DIRECTORS RECEIVE AN ADVANCED COPY OF THE FORM 990 AT THIS TIME. THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS DOCUMENT SUCH APPROVAL AND DISCUSSION IN THEIR RESPECTIVE MINUTES. SUBSEQUENT TO THE ANNUAL CONVENTION MEETING, BUT BEFORE THE EXTENDED DUE DATE OF FORM 990, AT THE DIRECTION OF THE NABC'S STAFF, THE CPA ELECTRONICALLY FILES THE FORM 990 WITH THE INTERNAL REVENUE SERVICE. |
| Form 990, Part VI, Line 12c Conflict of interest policy | THE NABC CONDUCTS PERIODIC REVIEWS FOR MONITORING PROPOSED AND ONGOING TRANSACTIONS OF CONFLICT OF INTEREST. THE NABC REQUIRES THAT EACH DIRECTOR AND MEMBER OF THE EXECUTIVE COMMITTEE SIGN AN ANNUAL STATEMENT WHICH AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; HAVE READ AND UNDERSTAND THE POLICY; HAVE AGREED TO COMPLY WITH THE POLICY; AND UNDERSTANDS THAT THE NABC IS TAX-EXEMPT AND MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ITS TAX-EXEMPT PURPOSE. THE EXECUTIVE COMMITTEE DETERMINES WHETHER A CONFLICT OF INTEREST HAS OCCURRED BASED ON THE DISCLOSURES OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS OF ANY DIRECTOR, PRINCIPL OFFICER OR MEMBER OF THE EXECUTIVE COMMITTEE WHO HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST IN THE NABC. THIS COMMITTEE REVIEWS ALL COMPENSATION ARRANGEMENTS AND BENEFITS TO DETERMINE IF THEY ARE REASONABLE. THIS COMMITTEE WILL ALSO REVIEW ACTUAL CONFLICTS OF INTEREST. IN THE EVENT OF A CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE WILL DETERMINE IF ANY RESTRICTIONS SHOULD BE IMPOSED ON THE INTERESTED PERSON. ANY MEMBER OF THE EXECUTIVE COMMITTEE THAT IS DETERMINED TO HAVE A CONFLICT OF INTEREST WILL RECUSE THEMSELVES FROM ANY DECISION-MAKING DISCUSSIONS REGARDING ANY IMPOSED RESTRICTIONS. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE NABC HAS A PUBLIC INSPECTION POLICY WHICH STATES THAT THE NABC'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW DURING THE REGULAR BUSINESS HOURS AT 30 W. PERSHING ROAD, SUITE 840, KANSAS CITY, MO 64108. ANY REQUEST FOR SUCH FILING WILL BE FULFILLED WITHOUT CHARGE EXCEPT FOR THE COST TO REPRODUCE AND MAIL THE FILING. ALL REQUESTS MUST BE MADE IN PERSON OR IN WRITING. IF THE REQUEST IS MADE IN PERSON, THE COPIES SHALL BE PROVIDED IMMEDIATELY. FOR ANY WRITTEN REQUESTS, THE NABC SHALL PROVIDED FILINGS WITHIN 30 DAYS OF THEIR REQUEST. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Deferred Lease Adjustment - 3914; Impairment Loss - -999720; |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COACHES MEDIA INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 West Pershing Road | AddressLine1Txt |
| Address Line2 | Suite 840 | AddressLine2Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 881176003 | EIN |
| Primary Activities | CONTENT CREATION | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NABC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corporation | EntityTypeTxt |
| Share Of Total Income | $14 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $2,461 | ShareOfEOYAssetsAmt |
| Ownership | 0.6886 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COACHES MEDIA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionTypeTxt |
| Involved | $286,444 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |