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NATIONAL BASKETBALL PLAYERS ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NATIONAL BASKETBALL PLAYERS ASSOCIATION (EIN 23-7038813)
Tax period
2023-10-01 to 2024-09-30
Filed
2025-08-14
IRS object ID
202502269349302915
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)
Return2025-08-14T17:13:10-05:00ReturnTs
Tax Period End2024-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN991856619PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GRANT THORNTON ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1757 THIRD AVENUE 9TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100172013ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237038813EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL BASKETBALL PLAYERS ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone2126550880PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11133 AVENUE OF THE AMERICAS FL 5AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCAMERON JONESPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone2126550880PhoneNum
Signature2025-08-14SignatureDt
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 PersonSCOTT THOMPSETTPreparerPersonNm
PTINP00741490PTIN
Phone2125990100PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANDRE IGUODALAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11133 AVENUE OF THE AMERICAS FL 5AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$554,113,305GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.NBPA.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1954FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionNATIONAL BASKETBALL PLAYERS ASSOCIATION SERVES TO PROTECT AND ADVANCE THE RIGHTS OF OUR PLAYERS.ActivityOrMissionDesc
Voting Members Governing Body26VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee103TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$246,480,086PYProgramServiceRevenueAmt
CY Program Service Revenue$236,648,357CYProgramServiceRevenueAmt
PY Investment Income$3,498,711PYInvestmentIncomeAmt
CY Investment Income$8,991,355CYInvestmentIncomeAmt
PY Other Revenue$61,307,384PYOtherRevenueAmt
CY Other Revenue$45,337,562CYOtherRevenueAmt
PY Total Revenue$311,286,181PYTotalRevenueAmt
CY Total Revenue$290,977,274CYTotalRevenueAmt
PY Grants And Similar Paid$1,361,747PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,071,408CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$20,034,258PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$18,842,515CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$298,115,718PYOtherExpensesAmt
CY Other Expenses$274,612,844CYOtherExpensesAmt
PY Total Expenses$319,511,723PYTotalExpensesAmt
CY Total Expenses$294,526,767CYTotalExpensesAmt
PY Revenues Less Expenses-$8,225,542PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,549,493CYRevenuesLessExpensesAmt
Total Assets BOY$370,225,069TotalAssetsBOYAmt
Total Assets EOY$385,523,445TotalAssetsEOYAmt
Total Liabilities BOY$269,978,967TotalLiabilitiesBOYAmt
Total Liabilities EOY$275,522,237TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$100,246,102NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$110,001,208NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE NATIONAL BASKETBALL PLAYERS ASSOCIATION (NBPA) SERVES TO PROTECT AND ADVANCE THE RIGHTS OF OUR PLAYERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE 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 ADVANCE THE RIGHTS OF OUR PLAYERS. 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

FieldValueIRS element (for citing)
DescTHE 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
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document242IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee103EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtYes (1)SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members26GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAMERON JONESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2126550880PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11133 AVENUE OF THE AMERICASAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10036ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (52 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
ALEX CARUSO
PLAYER REPRESENTATIVE (THRU 07/24)2.000.00Yes (X)$0$12,500$0
ANFERNEE SIMONS
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
ANTHONY GILL
PLAYER REPRESENTATIVE (AS OF 02/24)2.000.00Yes (X)$0$0$0
AUSTIN REAVES
PLAYER REPRESENTATIVE (THRU 03/24)2.000.00Yes (X)$0$0$0
BISMACK BIYOMBO
VICE PRESIDENT2.000.00Yes (X)$0$0$0Yes (X)
BRUNO FERNANDO
PLAYER REPRESENTATIVE (10/23-07/24)2.000.00Yes (X)$0$0$0
CJ MCCOLLUM
PRESIDENT2.000.00Yes (X)$0$0$0Yes (X)
COREY KISPERT
PLAYER REPRESENTATIVE (THRU 02/24)2.000.00Yes (X)$0$0$0
DEANDRE JORDAN
PLAYER REPRESENTATIVE (AS OF 03/24)2.000.00Yes (X)$0$0$0
DONOVAN MITCHELL
VICE PRESIDENT2.000.00Yes (X)$0$200,000$0Yes (X)
DUNCAN ROBINSON
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
DWIGHT POWELL
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
GARRETT TEMPLE
VICE PRESIDENT2.000.00Yes (X)$0$0$0
GRANT WILLIAMS
1ST VICE PRESIDENT2.000.00Yes (X)$0$0$0Yes (X)
HARRISON BARNES
SECRETARY/TREASURER (THRU 08/24)2.000.00Yes (X)$0$12,500$0Yes (X)
IVICA ZUBAC
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
JAE'SEAN TATE
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
JAMAL MURRAY
PLAYER REPRESENTATIVE (THRU 03/24)2.000.00Yes (X)$0$45,000$0
JAREN JACKSON JR
VICE PRESIDENT2.000.00Yes (X)$0$0$0Yes (X)
JAYLEN BROWN
VICE PRESIDENT2.000.00Yes (X)$0$0$0Yes (X)
JOHN COLLINS
PLAYER REPRESENTATIVE (AS OF 03/24)2.000.00Yes (X)$0$0$0
JONATHAN ISAAC
PLAYER REPRESENTATIVE (AS OF 12/23)2.000.00Yes (X)$0$0$0
JOSH OKOGIE
PLAYER REPRESENTATIVE (THRU 01/24)2.000.00Yes (X)$0$12,000$0
KAI JONES
PLAYER REPRESENTATIVE (THRU 11/23)2.000.00Yes (X)$0$0$0
KARL-ANTHONY TOWNS
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
KENNETH MURPHY III
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$40,000$0
KEVON LOONEY
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
MALCOLM BROGDON
VICE PRESIDENT2.000.00Yes (X)$0$0$0Yes (X)
MASON PLUMLEE
SECRETARY/TREASURER (AS OF 08/24)2.000.00Yes (X)$0$0$0Yes (X)
MAX CHRISTIE
PLAYER REPRESENTATIVE (AS OF 03/24)2.000.00Yes (X)$0$0$0
MIKAL BRIDGES
PLAYER REPRESENTATIVE (03/24-07/24)2.000.00Yes (X)$0$80,000$0
NICOLAS CLAXTON
PLAYER REPRESENTATIVE (THRU 03/24)2.000.00Yes (X)$0$0$0
OSHAE BRISSETT
PLAYER REPRESENTATIVE (11/23-07/24)2.000.00Yes (X)$0$0$0
PAT CONNAUGHTON
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
PAYTON PRITCHARD
PLAYER REPRESENTATIVE (THRU 11/23)2.000.00Yes (X)$0$0$0
SHAI GILGEOUS-ALEXANDER
PLAYER REPRESENTATIVE (AS OF 04/24)2.000.00Yes (X)$0$0$0
THADDEUS YOUNG
PLAYER REPRESENTATIVE (AS OF 11/23)2.000.00Yes (X)$0$0$0
TOBIAS HARRIS
PLAYER REPRESENTATIVE (THRU 07/24)2.000.00Yes (X)$0$0$0
TYRESE HALIBURTON
PLAYER REPRESENTATIVE2.000.00Yes (X)$0$0$0
WALKER KESSLER
PLAYER REPRESENTATIVE (THRU 03/24)2.000.00Yes (X)$0$0$0
WENDELL CARTER JR
PLAYER REPRESENTATIVE (THRU 12/23)2.000.00Yes (X)$0$0$0
XAVIER TILLMAN
PLAYER REPRESENTATIVE (THRU 02/24)2.000.00Yes (X)$0$0$0
ANDRE IGUODALA
EXECUTIVE DIRECTOR (AS OF 11/23)40.000.00$405,438$27,746$0Yes (X)
CAMERON JONES
CFO (AS OF 08/24)40.000.00$0$0$0Yes (X)
GARY ARRICK
CFO (THRU 07/24)28.0012.00$741,303$0$99,027Yes (X)
TAMIKA TREMAGLIO
EXECUTIVE DIRECTOR (THRU 11/23)40.000.00$2,048,935$206,861$23,100Yes (X)
RONALD KLEMPNER
SENIOR COUNSEL40.000.00$623,370$0$29,561Yes (X)
CHRYSA CHIN
CHIEF PLAYER ENGAGEMENT OFFICER40.000.00$621,809$0$27,513Yes (X)
DAVID FOSTER
DEPUTY GENERAL COUNSEL40.000.00$330,786$0$18,669Yes (X)
DAVID OKHUMALE
COO (THRU 11/23)40.000.00$563,813$0$19,745Yes (X)
MATTEO ZURETTI
CHIEF INTERNATIONAL RELATIONS40.000.00$480,402$0$52,812Yes (X)
PURVIS SHORT
CHIEF PLAYER PROGRAMS40.000.00$373,142$0$39,880Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$6,188,998TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$636,607TotReportableCompRltdOrgAmt
Total Other Compensation$310,307TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K60IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
RENAISSANCE ASSOCIATES LTD
651 OLD MOUNT PLEASANT AVENUE SUITLIVINGSTONNJ07039FORENSIC ACCOUNTING CONSULTANT$1,529,720
WINSTON & STRAWN LLP
35 W WACKER DRIVECHICAGOIL60601COLLECTIVE BARGAINING, BRI & LEGAL SERVI$1,415,223
DECHERT LLP
2929 ARCH STREET CIRA CENTREPHILADELPHIAPA19104EXECUTIVE CONSULTANT$799,742
TALECENT LLC
63 BABCOCK STREET UNIT 6BROOKLINEMA02446EXECUTIVE CONSULTANT$722,781
PRECISION STRATEGIES LLC
901 NEW YORK AVENUE NW SUITE 530WASHINGTONDC20001COMMUNICATIONS CONSULTANT$477,487
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K35CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NIL MEMBERSHIP DUES900099$229,393,150$229,393,150
MEMBERSHIP DUES-AGENTS900099$3,731,250$3,731,250
AGENT REVENUE900099$2,086,778$2,086,778
TOP 100 CAMP REVENUE900099$1,437,179$1,437,179
FieldValueIRS element (for citing)
Total Program Service Revenue$236,648,357TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,925,323TotalRevenueColumnAmt
Exclusion$9,925,323ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,409,058TotalRevenueColumnAmt
Exclusion$42,409,058ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$212,787RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$212,787RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$212,787TotalRevenueColumnAmt
Exclusion$212,787ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$262,202,063SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$263,136,031SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$933,968SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$933,968TotalRevenueColumnAmt
Exclusion-$933,968ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SHARED SVC (COST)-NBPI900099$1,933,229$1,933,229
SHARED SVC (COST)-3RD900099$651,323$651,323
OTHER REVENUE900099$131,165$131,165
FieldValueIRS element (for citing)
Other Revenue Total$2,715,717OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$290,977,274TotalRevenueColumnAmt
Related Or Exempt Func Income$236,779,522RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$54,197,752ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,071,408TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$7,794,876TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$766,092TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$8,043,912TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$392,266TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,090,092TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$755,277TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$14,330,025TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$936,066TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$205,150TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$92,250TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$128,119TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$6,693,306TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,932,446TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,757,797TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,243,220TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$60,451TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,354,701TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$960,178TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
REBATE OF EXCESS DUES$229,393,150
BAD DEBT EXPENSE$3,026,170
TOP 100 CAMP EXP.$1,437,179
PUBLIC RELATIONS$408,950

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,653,686TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$294,526,767TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$17,452,884BOYAmt
EOY$13,102,665EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$14,579,810BOYAmt
EOY$3,592,946EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$90,107,887BOYAmt
EOY$80,174,059EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,637,424BOYAmt
EOY$1,051,002EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$23,627,843LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$10,877,960LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$13,729,882BOYAmt
EOY$12,749,883EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$190,787,461BOYAmt
EOY$235,654,060EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$6,000,000BOYAmt
EOY$6,000,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$35,929,721BOYAmt
EOY$33,198,830EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$370,225,069BOYAmt
EOY$385,523,445EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$11,854,997BOYAmt
EOY$7,482,110EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$15,720,249BOYAmt
EOY$21,067,104EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$242,403,721BOYAmt
EOY$246,973,023EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$269,978,967BOYAmt
EOY$275,522,237EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$100,246,102BOYAmt
EOY$110,001,208EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$100,246,102BOYAmt
EOY$110,001,208EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$370,225,069BOYAmt
EOY$385,523,445EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$3,549,493ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$11,080,299NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$2,224,300OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$19,369,777OtherCostOrOtherBasisAmt
Depreciation$7,315,254DepreciationAmt
Book Value$12,054,523BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$841,003OtherCostOrOtherBasisAmt
Depreciation$836,664DepreciationAmt
Book Value$4,339BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,417,063OtherCostOrOtherBasisAmt
Depreciation$2,726,042DepreciationAmt
Book Value$691,021BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$12,749,883TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
RIGHT-OF-USE ASSETS$32,890,711
OTHER ASSETS$308,119
FieldValueIRS element (for citing)
Total Book Value Other Assets$33,198,830TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO AFFILIATE$207,440,111
OPERATING LEASE LIABILITIES$39,532,912
FieldValueIRS element (for citing)
Total Liability$246,973,023TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$304,153,754TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$11,080,299NetUnrealizedGainsInvstAmt
Revenue Not Reported$11,080,299RevenueNotReportedAmt
Revenue Subtotal$293,073,455RevenueSubtotalAmt
Investment Expenses Not Incld$128,119InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$128,119RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$293,201,574TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$294,398,648TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$294,398,648ExpensesSubtotalAmt
Investment Expenses Not Incld2$128,119InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$128,119ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$294,526,767TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.
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

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEUROPE (INCLUDING ICELAND & GREENLAND)RegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedNBA PLAYERS PERFORMANCE EVENTSSpecificServicesProvidedTxt
Region Total Expenditures$1,247,233RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$1,247,233SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$1,247,233TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION
1133 AVENUE OF THE AMERICASNEW YORKNY10036134075948501(C)(5)$500,000$0OPERATIONAL ASSISTANCE
BASKETBALL PLAYERS UNION
1133 AVENUE OF THE AMERICASNEW YORKNY10036862855481501(C)(5)$500,000$0OPERATIONAL ASSISTANCE
NBPA MEDICAL RESEARCH FOUNDATION INC
1133 AVENUE OF THE AMERICASNEW YORKNY10036851273108501(C)(3)$71,408$0OPERATIONAL ASSISTANCE
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationNBPA 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

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
TAMIKA TREMAGLIO
EXECUTIVE DIRECTOR (THRU 11/23)$2,002,685$206,861$0$0$46,250$0$12,185$10,339$576$0$2,061,696$217,200$0$0
GARY ARRICK
CFO (THRU 07/24)$737,691$0$0$0$3,612$0$12,654$44,663$41,710$0$795,667$44,663$0$0
RONALD KLEMPNER
SENIOR COUNSEL$572,189$0$0$0$51,181$0$12,654$0$16,907$0$652,931$0$0$0
CHRYSA CHIN
CHIEF PLAYER ENGAGEMENT OFFICER$621,809$0$0$0$0$0$12,654$0$14,859$0$649,322$0$0$0
DAVID OKHUMALE
COO (THRU 11/23)$563,813$0$0$0$0$0$11,677$4,721$3,347$0$578,837$4,721$0$0
MATTEO ZURETTI
CHIEF INTERNATIONAL RELATIONS$444,723$0$0$0$35,679$0$12,654$0$40,158$0$533,214$0$0$0
ANDRE IGUODALA
EXECUTIVE DIRECTOR (AS OF 11/23)$336,638$27,746$0$0$68,800$0$0$0$0$0$405,438$27,746$0$0
PURVIS SHORT
CHIEF PLAYER PROGRAMS$373,142$0$0$0$0$0$14,013$0$25,867$0$413,022$0$0$0
DAVID FOSTER
DEPUTY GENERAL COUNSEL$297,827$0$0$0$32,959$0$12,654$0$6,015$0$349,455$0$0$0
DONOVAN MITCHELL
VICE PRESIDENT$0$0$0$0$0$200,000$0$0$0$0$0$200,000$0$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1APER 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 CFO 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). THE EXECUTIVE DIRECTOR, ANDRE IGUODALA, RECEIVED A TAXABLE HOUSING ALLOWANCE IN CALENDAR YEAR 2023. THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN B(III).
PART I, LINES 4A-BEXECUTIVE DIRECTOR, TAMIKA TREMAGLIO RECEIVED A SEVERANCE PAYMENT IN JANUARY OF 2024; THIS AMOUNT WILL BE REPORTED ON THE NBPA'S SUCCEEDING YEAR FORM 990. 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 - $10,339 GARY ARRICK -$44,663 DAVID OKHUMALE - $4,721
PART II:THE PLAYER REPRESENTATIVE REPORTED IN SCHEDULE J IS NOT PAID TO SERVE IN HIS CAPACITY AS A PLAYER REPRESENTATIVE. COMPENSATION REPORTED IN SCHEDULE J, COLUMN (B)(III) REPRESENTS FEES THE PLAYER WAS PAID INDIRECTLY FROM THIRD PARTY SPONSORS AS A RESULT OF THE PLAYER'S PARTICIPATION IN SPONSORED EVENTS OR DELIVERY OF OTHER BENEFITS RELATED TO SPONSORSHIP AGREEMENTS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS 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 7AMEMBERS 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 11BFORM 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 ASSOCIATION SHARES ITS FORM 990 WITH THE EXECUTIVE COMMITTEE PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE NBPA CONFLICT OF INTEREST POLICY STATES THAT EACH EMPLOYEE HAS AN AFFIRMATIVE DUTY TO DISCLOSE ANY CONFLICT, OR APPEARANCE OF ANY CONFLICT, TO THE ORGANIZATION VIA THE COMPLETION OF A CONFLICT OF INTEREST DISCLOSURE FORM. THE NBPA LEGAL DEPARTMENT REVIEWS THE SIGNED POLICY STATEMENTS AND TAKES ANY ACTIONS NEEDED TO ENSURE THAT ANY CONFLICTS ARE RESOLVED. UNTIL NOTIFIED OTHERWISE, UPON IDENTIFYING THE POTENTIAL CONFLICT, THE EMPLOYEE MUST IMMEDIATELY ABSTAIN FROM ANY DISCUSSIONS, DECISIONS, OR BUSINESS DEALINGS INVOLVING THE NBPA AND ANY OF THE INDIVIDUALS AND ENTITIES IMPLICATED IN HIS OR HER DISCLOSURE.
FORM 990, PART VI, SECTION B, LINE 15PROCESS 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 OFFICER, THE EXECUTIVE DIRECTOR. IN ADDITION, THE ASSOCIATION COMMISSIONS A COMPENSATION STUDY BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT (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 19PUBLIC 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 VII, SECTION A:BOARD OF TRUSTEES COMPENSATION REPORTING NONE OF THE INDIVIDUALS REPORTED IN FORM 990, PART VII ARE PAID TO SERVE IN THEIR CAPACITY AS EXECUTIVE COMMITTEE MEMBERS OR PLAYER REPRESENTATIVES. FOR THOSE EXECUTIVE COMMITTEE MEMBERS OR PLAYER REPRESENTATIVES WITH COMPENSATION REPORTED IN COLUMN (E), SUCH AMOUNTS REPRESENT FEES THE PLAYER WAS PAID INDIRECTLY FROM THIRD PARTY SPONSORS AS A RESULT OF THE PLAYER'S PARTICIPATION IN SPONSORED EVENTS OR DELIVERY OF OTHER BENEFITS RELATED TO SPONSORSHIP AGREEMENTS. BY VIRTUE OF FEES PAID INDIRECTLY FROM THIRD PARTY SPONSORS AS A RESULT OF A PLAYER'S PARTICIPATION IN SPONSORED EVENTS OR DELIVERY OF OTHER BENEFITS RELATED TO SPONSORSHIP AGREEMENTS DURING THE RELEVANT PERIOD, TWO PLAYERS ARE DEEMED NON-INDEPENDENT FOR FORM 990 PURPOSES.
FORM 990, PART XI, LINE 9:GAIN FROM LEASE DISPOSAL 2,224,300.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
NATIONAL BASKETBALL PLAYERS ASSOCIATION FOUNDATION
1133 AVENUE OF THE AMERICASNEW YORKNY10036133894132GRANTSNY501(C)(3)LINE 7N/A0
NBPA MEDICAL RESEARCH FOUNDATION INC
1133 AVENUE OF THE AMERICASNEW YORKNY10036851273108RESEARCHNY501(C)(3)LINE 3Yes (1)NBPA

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerInd
PUZZLE DUCK LLC
1133 AVE OF THE AMERICAS FL 5NEW YORKNY10036882773862ONLINE GAMINGDEN/A00
OFF COURT LLC
1133 AVE OF THE AMERICAS FL 5NEW YORKNY10036562627743HOLDING CONYN/A00

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
NATIONAL BASKETBALL PLAYERS INC (THINK450)
1133 AVENUE OF THE AMERICASNEW YORKNY10036821767485MARKETING/LICENSINGNYNBPAC$209,030,580$238,791,6921.00000Yes (1)
HOME COURT MANAGEMENT CORPORATION
1133 AVENUE OF THE AMERICASNEW YORKNY10036450547427HOLDING CONYNBPAC1.00000Yes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
NATIONAL BASKETBALL PLAYERS INC (THINK450)
M$14,330,025COST
NATIONAL BASKETBALL PLAYERS INC (THINK450)
O$1,478,329COST
NATIONAL BASKETBALL PLAYERS INC (THINK450)
Q$1,933,229COST
NBPA MEDICAL RESEARCH FOUNDATION INC
B$71,408COST

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V:FormAndLineReferenceDesc
ExplanationNBPA 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 $14,330,025 AND IS MEMORIALIZED WITH TRANSACTION CODE M.ExplanationTxt