2025-08-14T17:13:10-05:00 2024-09-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2023-10-01 237038813 NATIONAL BASKETBALL PLAYERS ASSOCIATION NATI 2126550880 1133 AVENUE OF THE AMERICAS FL 5 NEW YORK NY 10036 CAMERON JONES CHIEF FINANCIAL OFFICER 2126550880 2025-08-14 1 1 SCOTT THOMPSETT P00741490 2125990100 2023 2025-03-06 01:10:19Z ANDRE IGUODALA 1133 AVENUE OF THE AMERICAS FL 5 NEW YORK NY 10036 554113305 0 X WWW.NBPA.COM X 1954 NY NATIONAL BASKETBALL PLAYERS ASSOCIATION SERVES TO PROTECT AND ADVANCE THE RIGHTS OF OUR PLAYERS. 26 24 103 0 0 0 0 0 246480086 236648357 3498711 8991355 61307384 45337562 311286181 290977274 1361747 1071408 0 0 20034258 18842515 0 0 0 298115718 274612844 319511723 294526767 -8225542 -3549493 370225069 385523445 269978967 275522237 100246102 110001208 X THE NATIONAL BASKETBALL PLAYERS ASSOCIATION (NBPA) SERVES TO PROTECT AND ADVANCE THE RIGHTS OF OUR PLAYERS. 0 0 THE NATIONAL BASKETBALL PLAYERS ASSOCIATION (NBPA) IS THE UNION FOR CURRENT PROFESSIONAL BASKETBALL PLAYERS IN THE NATIONAL BASKETBALL ASSOCIATION (NBA). THE UNION HAS APPROXIMATELY 500 MEMBERS. ESTABLISHED IN 1954, THE MISSION OF THE NATIONAL BASKETBALL PLAYERS ASSOCIATION IS TO PROTECT AND 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. THE NBPA'S TOP 100 HIGH SCHOOL BASKETBALL CAMP IS REGARDED AS THE PREMIER BASKETBALL EVENT AVAILABLE TO ELITE HIGH SCHOOL ATHLETES. SINCE ITS INCEPTION IN 1994, OVER 300 PLAYERS HAVE GONE ON TO SUCCESSFUL CAREERS IN THE NBA. THE TOP 100 CAMP EMPHASIZES CHARACTER, EDUCATION, AND SKILL DEVELOPMENT AS THE CORE PRINCIPLES NECESSARY TO MAXIMIZE A PLAYER'S POTENTIAL.THE TOP 100 CAMP OFFERS A PREMIER OPPORTUNITY FOR THE NBPA TO ENGAGE WITH EMERGING ELITE BASKETBALL TALENT. THIS PLATFORM HAS PROVIDED A HOLISTIC EXPERIENCE FOR NEARLY THREE DECADES, FOCUSING ON DEVELOPING THESE YOUNG ATHLETES INTO WELL-ROUNDED INDIVIDUALS ON AND OFF THE COURT. (CONTINUED ON SCHEDULE O).PRIORITIZING THEIR WELL-BEING, TOP 100 STANDS AS A TESTAMENT TO OUR COMMITMENT TO NURTURING THE FUTURE LEADERS OF BASKETBALL. AS WE APPROACH THIS YEAR'S EVENT, WE'RE THRILLED TO CREATE A PRODUCTIVE, ENJOYABLE, AND COMPETITIVE ENVIRONMENT FOR ALL PARTICIPANTS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 242 0 1 103 1 0 0 0 0 1 1 0 1 0 X 26 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CAMERON JONES 2126550880 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 X ALEX CARUSO PLAYER REPRESENTATIVE (THRU 07/24) 2.00 0.00 X 0 12500 0 ANFERNEE SIMONS PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 ANTHONY GILL PLAYER REPRESENTATIVE (AS OF 02/24) 2.00 0.00 X 0 0 0 AUSTIN REAVES PLAYER REPRESENTATIVE (THRU 03/24) 2.00 0.00 X 0 0 0 BISMACK BIYOMBO VICE PRESIDENT 2.00 0.00 X X 0 0 0 BRUNO FERNANDO PLAYER REPRESENTATIVE (10/23-07/24) 2.00 0.00 X 0 0 0 CJ MCCOLLUM PRESIDENT 2.00 0.00 X X 0 0 0 COREY KISPERT PLAYER REPRESENTATIVE (THRU 02/24) 2.00 0.00 X 0 0 0 DEANDRE JORDAN PLAYER REPRESENTATIVE (AS OF 03/24) 2.00 0.00 X 0 0 0 DONOVAN MITCHELL VICE PRESIDENT 2.00 0.00 X X 0 200000 0 DUNCAN ROBINSON PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 DWIGHT POWELL PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 GARRETT TEMPLE VICE PRESIDENT 2.00 0.00 X 0 0 0 GRANT WILLIAMS 1ST VICE PRESIDENT 2.00 0.00 X X 0 0 0 HARRISON BARNES SECRETARY/TREASURER (THRU 08/24) 2.00 0.00 X X 0 12500 0 IVICA ZUBAC PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 JAE'SEAN TATE PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 JAMAL MURRAY PLAYER REPRESENTATIVE (THRU 03/24) 2.00 0.00 X 0 45000 0 JAREN JACKSON JR VICE PRESIDENT 2.00 0.00 X X 0 0 0 JAYLEN BROWN VICE PRESIDENT 2.00 0.00 X X 0 0 0 JOHN COLLINS PLAYER REPRESENTATIVE (AS OF 03/24) 2.00 0.00 X 0 0 0 JONATHAN ISAAC PLAYER REPRESENTATIVE (AS OF 12/23) 2.00 0.00 X 0 0 0 JOSH OKOGIE PLAYER REPRESENTATIVE (THRU 01/24) 2.00 0.00 X 0 12000 0 KAI JONES PLAYER REPRESENTATIVE (THRU 11/23) 2.00 0.00 X 0 0 0 KARL-ANTHONY TOWNS PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 KENNETH MURPHY III PLAYER REPRESENTATIVE 2.00 0.00 X 0 40000 0 KEVON LOONEY PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 MALCOLM BROGDON VICE PRESIDENT 2.00 0.00 X X 0 0 0 MASON PLUMLEE SECRETARY/TREASURER (AS OF 08/24) 2.00 0.00 X X 0 0 0 MAX CHRISTIE PLAYER REPRESENTATIVE (AS OF 03/24) 2.00 0.00 X 0 0 0 MIKAL BRIDGES PLAYER REPRESENTATIVE (03/24-07/24) 2.00 0.00 X 0 80000 0 NICOLAS CLAXTON PLAYER REPRESENTATIVE (THRU 03/24) 2.00 0.00 X 0 0 0 OSHAE BRISSETT PLAYER REPRESENTATIVE (11/23-07/24) 2.00 0.00 X 0 0 0 PAT CONNAUGHTON PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 PAYTON PRITCHARD PLAYER REPRESENTATIVE (THRU 11/23) 2.00 0.00 X 0 0 0 SHAI GILGEOUS-ALEXANDER PLAYER REPRESENTATIVE (AS OF 04/24) 2.00 0.00 X 0 0 0 THADDEUS YOUNG PLAYER REPRESENTATIVE (AS OF 11/23) 2.00 0.00 X 0 0 0 TOBIAS HARRIS PLAYER REPRESENTATIVE (THRU 07/24) 2.00 0.00 X 0 0 0 TYRESE HALIBURTON PLAYER REPRESENTATIVE 2.00 0.00 X 0 0 0 WALKER KESSLER PLAYER REPRESENTATIVE (THRU 03/24) 2.00 0.00 X 0 0 0 WENDELL CARTER JR PLAYER REPRESENTATIVE (THRU 12/23) 2.00 0.00 X 0 0 0 XAVIER TILLMAN PLAYER REPRESENTATIVE (THRU 02/24) 2.00 0.00 X 0 0 0 ANDRE IGUODALA EXECUTIVE DIRECTOR (AS OF 11/23) 40.00 0.00 X 405438 27746 0 CAMERON JONES CFO (AS OF 08/24) 40.00 0.00 X 0 0 0 GARY ARRICK CFO (THRU 07/24) 28.00 12.00 X 741303 0 99027 TAMIKA TREMAGLIO EXECUTIVE DIRECTOR (THRU 11/23) 40.00 0.00 X 2048935 206861 23100 RONALD KLEMPNER SENIOR COUNSEL 40.00 0.00 X 623370 0 29561 CHRYSA CHIN CHIEF PLAYER ENGAGEMENT OFFICER 40.00 0.00 X 621809 0 27513 DAVID FOSTER DEPUTY GENERAL COUNSEL 40.00 0.00 X 330786 0 18669 DAVID OKHUMALE COO (THRU 11/23) 40.00 0.00 X 563813 0 19745 MATTEO ZURETTI CHIEF INTERNATIONAL RELATIONS 40.00 0.00 X 480402 0 52812 PURVIS SHORT CHIEF PLAYER PROGRAMS 40.00 0.00 X 373142 0 39880 6188998 636607 310307 60 0 1 0 RENAISSANCE ASSOCIATES LTD 651 OLD MOUNT PLEASANT AVENUE SUIT LIVINGSTON NJ 07039 FORENSIC ACCOUNTING CONSULTANT 1529720 WINSTON & STRAWN LLP 35 W WACKER DRIVE CHICAGO IL 60601 COLLECTIVE BARGAINING, BRI & LEGAL SERVI 1415223 DECHERT LLP 2929 ARCH STREET CIRA CENTRE PHILADELPHIA PA 19104 EXECUTIVE CONSULTANT 799742 TALECENT LLC 63 BABCOCK STREET UNIT 6 BROOKLINE MA 02446 EXECUTIVE CONSULTANT 722781 PRECISION STRATEGIES LLC 901 NEW YORK AVENUE NW SUITE 530 WASHINGTON DC 20001 COMMUNICATIONS CONSULTANT 477487 35 NIL MEMBERSHIP DUES 900099 229393150 229393150 MEMBERSHIP DUES-AGENTS 900099 3731250 3731250 AGENT REVENUE 900099 2086778 2086778 TOP 100 CAMP REVENUE 900099 1437179 1437179 236648357 9925323 9925323 42409058 42409058 212787 0 212787 212787 212787 262202063 263136031 -933968 -933968 -933968 SHARED SVC (COST)-NBPI 900099 1933229 1933229 SHARED SVC (COST)-3RD 900099 651323 651323 OTHER REVENUE 900099 131165 131165 2715717 290977274 236779522 0 54197752 1071408 7794876 766092 8043912 392266 1090092 755277 14330025 936066 205150 92250 128119 6693306 2932446 4757797 4243220 60451 1354701 960178 REBATE OF EXCESS DUES 229393150 BAD DEBT EXPENSE 3026170 TOP 100 CAMP EXP. 1437179 PUBLIC RELATIONS 408950 3653686 294526767 17452884 13102665 14579810 3592946 90107887 80174059 1637424 1051002 23627843 10877960 13729882 12749883 190787461 235654060 6000000 6000000 35929721 33198830 370225069 385523445 11854997 7482110 15720249 21067104 242403721 246973023 269978967 275522237 X 100246102 110001208 100246102 110001208 370225069 385523445 X -3549493 11080299 2224300 X 0 1 X 1 0 1 0 0 19369777 7315254 12054523 841003 836664 4339 3417063 2726042 691021 12749883 RIGHT-OF-USE ASSETS 32890711 OTHER ASSETS 308119 33198830 DUE TO AFFILIATE 207440111 OPERATING LEASE LIABILITIES 39532912 246973023 X 304153754 11080299 11080299 293073455 128119 128119 293201574 294398648 0 294398648 128119 128119 294526767 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. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES NBA PLAYERS PERFORMANCE EVENTS 1247233 0 0 0 0 0 0 1247233 0 1247233 0 0 0 0 0 0 1 WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 134075948 501(C)(5) 500000 0 OPERATIONAL ASSISTANCE BASKETBALL PLAYERS UNION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 862855481 501(C)(5) 500000 0 OPERATIONAL ASSISTANCE NBPA MEDICAL RESEARCH FOUNDATION INC 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 851273108 501(C)(3) 71408 0 OPERATIONAL ASSISTANCE 1 2 PART I, LINE 2: NBPA OCCASIONALLY MAKES GRANTS TO OTHER ENTITIES WITHIN THE WOMEN'S AND MEN'S PROFESSIONAL BASKETBALL INDUSTRY. THESE GRANTS ARE USED TO HELP FUND OPERATIONAL COSTS AND THE RECIPIENTS ARE REQUIRED TO PROVIDE MONTHLY REPORTS TO ENSURE THAT THE GRANTS ARE USED FOR THEIR INTENDED PURPOSES. X X 1 1 X X X 1 1 0 TAMIKA TREMAGLIO EXECUTIVE DIRECTOR (THRU 11/23) 2002685 206861 0 0 46250 0 12185 10339 576 0 2061696 217200 0 0 GARY ARRICK CFO (THRU 07/24) 737691 0 0 0 3612 0 12654 44663 41710 0 795667 44663 0 0 RONALD KLEMPNER SENIOR COUNSEL 572189 0 0 0 51181 0 12654 0 16907 0 652931 0 0 0 CHRYSA CHIN CHIEF PLAYER ENGAGEMENT OFFICER 621809 0 0 0 0 0 12654 0 14859 0 649322 0 0 0 DAVID OKHUMALE COO (THRU 11/23) 563813 0 0 0 0 0 11677 4721 3347 0 578837 4721 0 0 MATTEO ZURETTI CHIEF INTERNATIONAL RELATIONS 444723 0 0 0 35679 0 12654 0 40158 0 533214 0 0 0 ANDRE IGUODALA EXECUTIVE DIRECTOR (AS OF 11/23) 336638 27746 0 0 68800 0 0 0 0 0 405438 27746 0 0 PURVIS SHORT CHIEF PLAYER PROGRAMS 373142 0 0 0 0 0 14013 0 25867 0 413022 0 0 0 DAVID FOSTER DEPUTY GENERAL COUNSEL 297827 0 0 0 32959 0 12654 0 6015 0 349455 0 0 0 DONOVAN MITCHELL VICE PRESIDENT 0 0 0 0 0 200000 0 0 0 0 0 200000 0 0 PART I, LINE 1A PER NBA'S BUSINESS EXPENSE & TRAVEL POLICIES IF THE PUBLISHED NON-STOP FLIGHT DISTANCE EXCEEDS 1,500 MILES, BUSINESS CLASS (OR, IF NOT AVAILABLE, FIRST CLASS) IS AUTHORIZED, EVEN THOUGH THE COST MAY EXCEED THE LOWEST AVAILABLE AIRFARE. BUSINESS OR FIRST CLASS TRAVEL MAY ALSO BE AUTHORIZED BY THE 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-B EXECUTIVE 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. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS AND STOCKHOLDERS THE NBPA HAS TWO CLASSES OF MEMBERS: ACTIVE MEMBERS AND ASSOCIATE MEMBERS. ACTIVE MEMBERS: ALL PERSONS WHO ARE EMPLOYED AS PLAYERS ON ANY OF THE INDIVIDUAL TEAMS WHICH COMPRISE THE NBA SHALL BE ELIGIBLE FOR MEMBERSHIP WITHOUT REGARD TO RACE, CREED, COLOR, AGE OR NATIONAL ORIGIN. ASSOCIATE MEMBERS: TWO-WAY PLAYERS UNDER CONTRACT TO AN NBA TEAM PURSUANT TO THE TERMS NEGOTIATED UNDER THE COLLECTIVE BARGAINING AGREEMENT ARE ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS AND STOCKHOLDERS THE NBPA BYLAWS AUTHORIZE THE MEMBERS TO ESTABLISH THE BOARD OF PLAYER REPRESENTATIVES. THE BOARD OF PLAYER REPRESENTATIVES IS COMPRISED OF ONE PLAYER REPRESENTATIVE AND ONE ALTERNATE PLAYER REPRESENTATIVE FOR EACH NBA TEAM WHO ARE DULY ELECTED FROM THE MEMBERS IN GOOD STANDING OF THEIR TEAM FOR A ONE YEAR TERM IN A SECRET BALLOT ELECTION AT A MEETING CONVENED AS SOON AS PRACTICABLE AFTER THE ROSTER IS SET. THE PLAYER REPRESENTATIVES ALSO HAVE THE AUTHORITY TO NOMINATE AND ELECT OFFICERS, KNOWN AS THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE ORGANIZATION'S OUTSIDE AUDIT FIRM AND IN-HOUSE FINANCIAL AND LEGAL PROFESSIONALS. AFTER REVIEW, THE ASSOCIATION SHARES ITS FORM 990 WITH THE EXECUTIVE COMMITTEE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE 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 15 PROCESS FOR DETERMINING COMPENSATION THE NBPA UNDERTAKES A VERY THOROUGH AND COMPREHENSIVE PROCESS TO ENSURE THAT THE COMPENSATION IT PAYS IS COMMENSURATE WITH ITS PEERS. THE EXECUTIVE COMMITTEE OF THE NBPA IS AUTHORIZED TO DETERMINE THE COMPENSATION OF ITS PRINCIPAL 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 19 PUBLIC DISCLOSURE OF DOCUMENTS NBPA MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS AND PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. NBPA FINANCIAL STATEMENTS ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART 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. NATIONAL BASKETBALL PLAYERS ASSOCIATION FOUNDATION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 133894132 GRANTS NY 501(C)(3) LINE 7 N/A 0 NBPA MEDICAL RESEARCH FOUNDATION INC 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 851273108 RESEARCH NY 501(C)(3) LINE 3 NBPA 1 PUZZLE DUCK LLC 1133 AVE OF THE AMERICAS FL 5 NEW YORK NY 10036 882773862 ONLINE GAMING DE N/A 0 0 OFF COURT LLC 1133 AVE OF THE AMERICAS FL 5 NEW YORK NY 10036 562627743 HOLDING CO NY N/A 0 0 NATIONAL BASKETBALL PLAYERS INC (THINK450) 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 821767485 MARKETING/LICENSING NY NBPA C 209030580 238791692 1.00000 1 HOME COURT MANAGEMENT CORPORATION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 450547427 HOLDING CO NY NBPA C 1.00000 1 0 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 NATIONAL BASKETBALL PLAYERS INC (THINK450) M 14330025 COST NATIONAL BASKETBALL PLAYERS INC (THINK450) O 1478329 COST NATIONAL BASKETBALL PLAYERS INC (THINK450) Q 1933229 COST NBPA MEDICAL RESEARCH FOUNDATION INC B 71408 COST PART V: NBPA AND NATIONAL BASKETBALL PLAYERS INC (THINK450) ENTERED INTO A LICENSING SERVICES AGREEMENT THAT REQUIRES NATIONAL BASKETBALL PLAYERS INC (THINK450) TO: (1) PROVIDE CUSTOMARY LICENSING SERVICES TO THE ASSOCIATION, INCLUDING FINDING AND SERVICING ITS GROUP LICENSING CONTRACTS WITH LICENSEES OF THE NBA PLAYERS' NAMES, IMAGES AND LIKENESSES, AND 2) DISTRIBUTE AND REPORT TO PLAYERS THE ASSOCIATION'S REBATE OF EXCESS DUES. UNDER THIS LICENSING SERVICES AGREEMENT, THE ASSOCIATION PAYS NATIONAL BASKETBALL PLAYERS INC (THINK450) AN ARM'S LENGTH FEE FOR THESE SERVICES, WHICH IS DETERMINED IN ACCORDANCE WITH THE REPORT OF A THIRD-PARTY VALUATION FIRM. THE VALUE OF THESE ARM'S LENGTH SERVICES IS $14,330,025 AND IS MEMORIALIZED WITH TRANSACTION CODE M.