STRATEGY STUDIO / PUBLIC DATA EXPLORER

BASKETBALL PLAYERS UNION: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BASKETBALL PLAYERS UNION (EIN 86-2855481)
Tax period
2023-10-01 to 2024-09-30
Filed
2025-08-07
IRS object ID
202502199349201505
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

FieldValueIRS element (for citing)
Return2025-08-07T18:03:46-05:00ReturnTs
Tax Period End2024-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALIBRE CPA GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17501 WISCONSIN AVENUE SUITE 1200AddressLine1Txt
Address Line2WESTAddressLine2Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN862855481EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BASKETBALL PLAYERS UNIONBusinessNameLine1Txt
Business Name Line2DBA NEXT GEN BASKETBALL PLAYERS UNIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBASKBusinessNameControlTxt
Phone2126550889PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11133 AVENUE OF THE AMERICAS 5TH FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFF AUBRYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2126550889PhoneNum
Signature2025-08-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERIN CRANMERPreparerPersonNm
PTINP01712644PTIN
Phone2023319880PhoneNum
Preparation2025-07-30PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressWWW.NEXTGENBPU.COMWebsiteAddressTxt
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Gross Receipts$45,209GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Membership Dues$45,209MembershipDuesAmt
Total Revenue$45,209TotalRevenueAmt
Salaries Other Comp Empl Bnft$296,770SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$14,216FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$15,068OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$70PrintingPublicationsPostageAmt
Other Expenses Total$317,878OtherExpensesTotalAmt
Total Expenses$644,002TotalExpensesAmt
Excess Or Deficit For Year-$598,793ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$95,360NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$500,000OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY-$3,433NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$168,832BOYAmt
EOY$171,488EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$5,828BOYAmt
EOY$2,831EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$174,660BOYAmt
EOY$174,319EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$79,300BOYAmt
EOY$177,752EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$95,360BOYAmt
EOY-$3,433EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeTO ENSURE THAT THE RIGHTS OF G LEAGUE PLAYERS ARE PROTECTED AND THAT EVERY CONCEIVABLE MEASURE IS TAKEN TO ASSIST PLAYERS IN MAXIMIZING THEIR OPPORTUNITIES AND ACHIEVING THEIR GOALS, BOTH ON AND OFF THE COURT. WHETHER IT IS NEGOTIATING A COLLECTIVE BARGAINING AGREEMENT, PROSECUTING A GRIEVANCE ON A PLAYER'S BEHALF, OR COUNSELING A PLAYER ON BENEFITS, THE UNION ADVOCATES FOR THE BEST INTEREST OF ALL G LEAGUE PLAYERS.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
TO REPRESENT ITS MEMBERS AND TO ESTABLISH THROUGH COLLECTIVE BARGAINING WITH THE VARIOUS ENTITIES THAT COMPRISE THE G LEAGUE$0$0
TO ENGAGE IN EDUCATIONAL, LEGISLATIVE, POLITICAL, AND OTHER ACTIVITIES WHICH WILL ADVANCE AND SAFEGUARD THE ECONOMIC SECURITY AND GENERAL SOCIAL WELFARE OF PLAYERS$0$0
TO FUNCTION AS AN AUTONOMOUS LABOR ORGANIZATION AND TO COOPERATE WITH OTHER LABOR ORGANIZATIONS THAT THE BPU DEEMS TO BE IN THE BEST INTERESTS OF ITS MEMBERS$0$0

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ANDRE INGRAM
PRESIDENT2.00$0$0$0
BRIAN HOPSON
SECRETARY TREASURER2.00$0$0$0
LANGSTON GALLOWAY
VICE PRESIDENT2.00$0$0$0
DEVIN CANNADY
VICE PRESIDENT2.00$0$0$0
NATE PIERRE LOUIS
VICE PRESIDENT2.00$0$0$0
JEFF AUBRY
EXECUTIVE DIRECTOR40.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAMERON JONESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11133 AVENUE OF THE AMERICAS 5TH FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10036ZIPCd
FieldValueIRS element (for citing)
Phone2126550889PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: TRAVEL. AMOUNT: 48,013. DESCRIPTION: EVENTS & GAME TICKETS. AMOUNT: 7,500. DESCRIPTION: MARKETING. AMOUNT: 2,823. DESCRIPTION: INSURANCE. AMOUNT: 738. DESCRIPTION: MISCELLANEOUS. AMOUNT: 44,839. DESCRIPTION: ALLOCATION FOR SHARED SERVICES. AMOUNT: 213,965. TOTAL TO FORM 990-EZ, LINE 16: 317,878.
FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETSDESCRIPTION: NBPA CONTRIBUTIONS. AMOUNT: 500,000.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: PREPAID EXPENSE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,831. DESCRIPTION: FIXED ASSET. BEG. OF YEAR AMOUNT: 5,828. END OF YEAR AMOUNT: 0.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 42,022. END OF YEAR AMOUNT: 6,912. DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 8,846. END OF YEAR AMOUNT: 11,239. DESCRIPTION: DUE TO NBPA. BEG. OF YEAR AMOUNT: 24,147. END OF YEAR AMOUNT: 155,316. DESCRIPTION: DUE TO NBPI. BEG. OF YEAR AMOUNT: 4,285. END OF YEAR AMOUNT: 4,285.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc