2020-07-15T15:08:56-05:00 2019-06-30 271728945 PKF O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2018-07-01 161541221 NATIONAL LACROSSE LEAGUE INC NATI 2674177951 325 CHESTNUT STREET NO 700 PHILADELPHIA PA 19106 NICK SAKIEWICZ COMMISSIONER 2127641390 2020-07-15 1 GARRETT M HIGGINS P00543209 2122862600 68.175.34.111 2020-07-15 10:51:41 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 B29914CEB47F2C50F9800CDE5B5AE22990D509AB 2018 2021-09-10 13:11:23Z NICK SAKIEWICZ 325 CHESTNUT STREET NO 700 PHILADELPHIA PA 19106 11088495 0 X WWW.NLL.COM X 1997 NY TO PROMOTE THE MEMBER CLUBS' BUSINESS OF PROFITABLY EXHIBITING PROFESSIONAL INDOOR LACROSSE 14 14 23 26 922135 0 0 0 6045657 9987765 2106 6367 677777 1094363 6725540 11088495 8955 10970 0 0 2559757 3289762 0 0 0 4156828 7787763 6725540 11088495 0 0 2411392 6576342 2411392 6576342 0 0 TO PROMOTE AND FOSTER THE PRIMARY BUSINESS OF MEMBER CLUBS, WHICH IS TO PROFITABLY EXHIBIT TO THE PUBLIC PROFESSIONAL INDOOR LACROSSE OF THE HIGHEST POSSIBLE QUALITY, AND TO ENHANCE PUBLIC AWARENESS OF PROFESSIONAL INDOOR LACROSSE AND THE PLAYERS. 0 0 OPERATION OF A THIRTEEN MEMBER CLUB LEAGUE WHICH EXHIBITS TO THE PUBLIC THE SPORT OF PROFESSIONAL LACROSSE PLAYED AT THE HIGHEST POSSIBLE QUALITY AND ENHANCES PUBLIC AWARENESS OF PROFESSIONAL INDOOR LACROSSE, ITS TEAMS, AND ITS PLAYERS. 0 0 0 1 0 0 0 1 0 1 0 0 1 1 1 1 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 51 0 23 1 1 1 0 0 0 0 0 0 0 X 14 14 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X NICK SAKIEWICZ COMMISSIONER 2674177951 325 CHESTNUT STREET NO 700 PHILADELPHIA PA 19106 BRAD BREWSTER CHAIRMAN/ALTERNATE GOVERNOR 2.00 X X 0 0 0 JOHN ARLOTTA VICE CHAIRMAN/GOVERNOR 2.00 X X 0 0 0 BRUCE POPKO VICE-CHAIRMAN GOVERNOR (THRU FEB 2019) 2.00 X 0 0 0 JOHN BEAN GOVERNOR 2.00 X 0 0 0 JAMIE DAWICK GOVERNOR 2.00 X 0 0 0 MICHAEL FRENCH GOVERNOR 2.00 X 0 0 0 STEVE GOVETT GOVERNOR 2.00 X 0 0 0 MATT HUTCHINGS GOVERNOR 2.00 X 0 0 0 MIKE SHANE GOVERNOR 2.00 X 0 0 0 DAN CAREY GOVERNOR 2.00 X 0 0 0 CHRIS GEAR GOVERNOR 2.00 X 0 0 0 CURT STYRES GOVERNOR 2.00 X 0 0 0 SCOTT LOFFLER GOVERNOR 2.00 X 0 0 0 BRUCE URBAN GOVERNOR 2.00 X 0 0 0 ERIK BAKER GOVERNOR 2.00 X 0 0 0 SHAWN TILGER GOVERNOR (THRU APR 2019) 2.00 X 0 0 0 DAVE ZYGAJ ALTERNATE GOVERNOR 2.00 X 0 0 0 ANDY ARLOTTA ALTERNATE GOVERNOR 2.00 X 0 0 0 MIKE BOARD ALTERNATE GOVERNOR 2.00 X 0 0 0 TYLER BRENNEMAN ALTERNATE GOVERNOR 2.00 X 0 0 0 TERRI GIBERSON ALTERNATE GOVERNOR 2.00 X 0 0 0 TODD KOBUS ALTERNATE GOVERNOR 2.00 X 0 0 0 PAT COYLE ALTERNATE GOVERNOR 2.00 X 0 0 0 JEFF STIPEC ALTERNATE GOVERNOR 2.00 X 0 0 0 ROB MINTER ALTERNATE GOVERNOR 2.00 X 0 0 0 JOSH GROSS ALTERNATE GOVERNOR 2.00 X 0 0 0 LINDSEY MASCIANGELO ALTERNATE GOVERNOR 2.00 X 0 0 0 AL RYZ ALTERNATE GOVERNOR 2.00 X 0 0 0 GEWAS SCHINDLER ALTERNATE GOVERNOR 2.00 X 0 0 0 TRENT CARROLL ALTERNATE GOVERNOR (THRU JAN 2019) 2.00 X 0 0 0 NICK SAKIEWICZ COMMISSIONER 40.00 X 600382 0 28598 JUSTIN RUBINO VP, BUSINESS OPERATIONS/TREASURER 40.00 X 124692 0 7016 DAVE ROWAN CHIEF OPERATING OFFICER 40.00 X 365462 0 34671 KEVIN MORGAN CHIEF REVENUE OFFICER 40.00 X 316464 0 27011 ASHLEY DABB CHIEF MARKETING OFFICER 40.00 X 149635 0 7016 BRIAN LEMON VP, LACROSSE OPERATIONS 40.00 X 129919 0 23459 1686554 0 127771 6 0 1 0 INNER CIRCLE SPORTS 441 LEXINGTON AVENUE 17TH FL NEW YORK NY 10017 FINANCIAL ADVISOR 715000 FRIEDMAN & WITTENSTEIN 599 LEXINGTON AVENUE NEW YORK NY 10022 LEGAL COUNSEL 508544 SPORTSROCKET INC 100 CROSBY STREET SUITE 401 NEW YORK NY 10012 OTT/BROADCAST PLATFORM 342865 TWO CIRLCES 1460 BROADWAY NEW YORK NY 10036 DIGITAL MARKETING 172501 SALESFORCE SALEFORCE TOWER 415 MISSION ST 3R SAN FRANCISCO CA 94105 CRM SERVICES 159648 6 TEAM EXPANSION 711210 6475000 6475000 DUES AND ASSESSMENTS 711210 3500000 3500000 PLAYOFF REVENUE 711210 12765 12765 9987765 6367 6367 101530 101530 SPONSORSHIP 541800 522135 522135 BROADCASTING 515100 400000 400000 SIGN UP FEES 711210 46463 46463 24235 24235 992833 11088495 9987765 922135 178595 10970 1897305 1043551 9200 90589 249117 621441 57325 828038 663786 111169 33049 30000 97682 313625 95667 28584 8427 DISTRIBUTION EXPENSE 2902611 PROF LAX PLAYERS ASSOC 765000 TELEVISION PRODUCTION 542794 REFEREE EXPENSES 229422 459143 11088495 439936 2272668 191169 41918 1422341 3247907 73807 62751 324313 105167 0 219146 284139 731952 2411392 6576342 1073478 2007074 453791 0 250719 704952 633404 3864316 2411392 6576342 X 0 0 2411392 6576342 0 0 X X 0 1 X 1 0 0 1 0 0 1 X 247730 28584 219146 76583 76583 0 219146 CASH HELD IN ESCROW - CBA 102399 CASH HELD IN ESCROW - VANCOUVER 250870 CASH HELD IN ESCROW - EDMONTON 50545 CASH HELD IN ESCROW - BUFFALO 50442 CASH HELD IN ESCROW - NEW ROCHESTER 250696 SECURITY DEPOSIT 27000 731952 DUE TO TEAMS 3536016 DEFERRED RENT 328300 3864316 X 11310160 221665 221665 11088495 0 11088495 11310160 221665 221665 11088495 0 11088495 PART IV, LINE 2B: THE NLL REQUIRES THAT ALL PARTICIPATING TEAMS MAINTAIN A LETTER OF CREDIT IN THE AMOUNT OF $50,000; FURTHERMORE, NEW MEMBER CLUBS MUST MAINTAIN A LETTER OF CREDIT IN THE AMOUNT OF $250,000 THAT IS REDUCED TO $50,000 AFTER ITS TWO YEAR ANNIVERSARY. ADDITIONALLY, AS PER THE NLL'S BY-LAWS, A TEAM MUST MAINTAIN AN ESCROW ACCOUNT OF $150,000 WITH THE NLL IF THE ORIGINAL $50,000 IS USED BY THE NLL FOR DELINQUENT PAYMENT OF TEAM ASSESSMENTS. THE NLL IS REQUIRED TO MAINTAIN AN ESCROW ACCOUNT TO COMPLY WITH A REQUIREMENT OF THE COLLECTIVE BARGAINING AGREEMENT (CBA) ENTERED INTO WITH THE PROFESSIONAL LACROSSE PLAYERS ASSOCIATION (PLPA) TO PAY PLAYERS' SALARIES IN THE EVENT THAT A TEAM DEFAULTS. THE AMOUNT MAINTAINED BY THE NLL MUST REMAIN AT $100,000 EXCLUDING INTEREST. THIS BALANCE REPRESENTS THE CEILING FOR WHICH THE NLL IS OBLIGATED IN THE EVENT OF REQUIRED PAYOUT. AT JUNE 30, 2019, THE ESCROW BALANCE TOTALED $102,399. PART X, LINE 2: THE NLL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE NLL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE NLL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO FISCAL 2016. NORTH AMERICA 1 2 PROGRAM SERVICES NLL PRODUCTIONS STUDIO 20359 1 2 0 0 1 2 20359 0 20359 0 0 0 0 0 0 PART I, LINE 3: EXPENDITURES ARE ACCOUNTED FOR USING THE ACCRUAL METHOD. 0 JDRF INTERNATIONAL 28 BROADWAY 15TH FL NEW YORK NY 10004 231907729 501(C)(3) 6520 GENERAL SUPPORT 1 0 X X X 0 0 0 NICK SAKIEWICZ COMMISSIONER 384959 0 215423 0 0 0 0 0 28598 0 628980 0 0 0 DAVE ROWAN CHIEF OPERATING OFFICER 284462 0 81000 0 0 0 0 0 34671 0 400133 0 0 0 KEVIN MORGAN CHIEF REVENUE OFFICER 241464 0 75000 0 0 0 0 0 27011 0 343475 0 0 0 ASHLEY DABB CHIEF MARKETING OFFICER 135885 0 13750 0 0 0 0 0 7016 0 156651 0 0 0 BRIAN LEMON VP, LACROSSE OPERATIONS 111416 0 18503 0 0 0 0 0 23459 0 153378 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 A FAMILY RELATIONSHIP EXISTS BETWEEN TWO BOARD MEMBERS: JOHN AND ANDY ARLOTTA. FORM 990, PART VI, SECTION A, LINE 6 THE NATIONAL LACROSSE LEAGUE IS A BUSINESS LEAGUE WHOSE MEMBERS ARE THE TEAMS THAT PLAY IN THIS PROFESSIONAL INDOOR LACROSSE LEAGUE. FORM 990, PART VI, SECTION A, LINE 7A EACH ACTIVE MEMBER CLUB SHALL APPOINT AN INDIVIDUAL AS A GOVERNOR OF THE LEAGUE AND ONE ALTERNATE. SUCH APPOINTMENTS SHALL BE IN WRITING SIGNED BY THE MEMBER CLUB AND A TRUE COPY THEREOF SHALL BE FILED WITH THE COMMISSIONER OF THE LEAGUE. THE GOVERNORS SO APPOINTED SHALL CONSTITUTE THE BOARD OF GOVERNORS OF THE LEAGUE. AT ALL MEETINGS OF THE BOARD OF GOVERNORS, REPRESENTATION OF EACH ACTIVE MEMBER CLUB SHALL BE BY ITS GOVERNOR OR ALTERNATE WHO SHALL, BY REASON OF HIS APPOINTMENT, BE VESTED WITH FULL POWER AND AUTHORITY TO REPRESENT HIS MEMBER CLUB AND TO BIND IT BY HIS VOTE. REFERENCE HEREIN TO THE GOVERNOR OF A MEMBER CLUB SHALL INCLUDE THE GOVERNOR AND ALTERNATE GOVERNORS. IN ORDER TO SERVE AS A GOVERNOR, AN INDIVIDUAL MUST HAVE ATTAINED THE AGE OF 21 YEARS AND A) OWN AN EQUITY INTEREST IN THAT MEMBER CLUB, OR B) CURRENTLY SERVE AS A PRESIDENT, OFFICER, CORPORATE IN-HOUSE COUNSEL OR GENERAL MANAGER OF THE MEMBER CLUB OR C) MUST BE OTHERWISE APPROVED BY THE BOARD OF GOVERNORS. A PLAYER IS PROHIBITED FROM SERVING AS A GOVERNOR OR ALTERNATE GOVERNOR. A PLAYER MUST RETIRE BEFORE BEING ELIGIBLE TO SERVE AS A GOVERNOR. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF A MATERIAL FINANCIAL NATURE REQUIRE BOARD OF GOVERNORS APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FINANCE AND AUDIT COMMITTEE FOR REVIEW AND APPROVAL. A COPY OF THE RETURN IS PROVIDED VIA ELECTRONIC COMMUNICATION (EMAIL) TO THE LEAGUE'S MEMBER CLUBS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT IS RESPONSIBLE FOR ANNUALLY REPORTING ANY INTEREST OR DEALINGS WHICH COULD GIVE RISE TO A CONFLICT OF INTEREST PER THE FOLLOWING POLICY: CONFLICTS OF INTEREST EMPLOYEES, OFFICERS, AGENTS AND GOVERNORS MUST ACT IN THE BEST INTERESTS OF THE LEAGUE. THEY MUST REFRAIN FROM ENGAGING IN ANY ACTIVITY OR HAVING A PERSONAL INTEREST THAT PRESENTS A "CONFLICT OF INTEREST." A CONFLICT OF INTEREST OCCURS WHEN A PERSONAL INTEREST INTERFERES, OR APPEARS TO INTERFERE, WITH THE INTERESTS OF THE LEAGUE. A CONFLICT OF INTEREST CAN ARISE WHENEVER AN OFFICER, AGENT, GOVERNOR OR EMPLOYEE, TAKES ACTION OR HAS AN INTEREST THAT PREVENTS ONE FROM PERFORMING THEIR LEAGUE DUTIES AND RESPONSIBILITIES HONESTLY, OBJECTIVELY AND EFFECTIVELY. FOR EXAMPLE: NO EMPLOYEE, OFFICER, AGENTS OR GOVERNOR SHALL USE HIS OR HER POSITION WITH THE LEAGUE TO INFLUENCE A TRANSACTION WITH A SUPPLIER OR CUSTOMER IN WHICH SUCH PERSON HAS ANY PERSONAL INTEREST, OTHER THAN A FINANCIAL INTEREST REPRESENTING LESS THAN ONE PERCENT (1%) OF THE OUTSTANDING SHARES OF A PUBLICLY-HELD COMPANY. IT IS THE BOARD OF GOVERNORS' RESPONSIBILITY TO DISCLOSE ANY TRANSACTION OR RELATIONSHIP THAT REASONABLY COULD BE EXPECTED TO GIVE RISE TO A CONFLICT OF INTEREST TO THE COMMISSIONER OR BOARD OF GOVERNORS (OR ANY COMMITTEE THEREOF TO WHICH THE BOARD OF GOVERNORS HAS DELEGATED RESPONSIBILITY FOR ENSURING COMPLIANCE WITH THE CODE), WHO SHALL BE RESPONSIBLE FOR DETERMINING WHETHER SUCH TRANSACTION OR RELATIONSHIP CONSTITUTES A CONFLICT OF INTEREST. THE LEAGUE HAS A WHISTLEBLOWER POLICY THAT REQUIRES ALL GOVERNORS, OFFICERS, AND EMPLOYEES TO COMPLY WITH THE CODE OF CONDUCT, AND TO REPORT VIOLATIONS OR SUSPECTED VIOLATIONS IN ACCORDANCE WITH THIS POLICY. THE COMMISSIONER OR CHAIRMAN OF THE BOARD EVALUATES SUSPECTED VIOLATIONS OF THE CODE, DETERMINES IF AN INFORMAL INQUIRY OR FORMAL INVESTIGATION IS REQUIRED AND INITIATES THE ACTION, REPORTS THE RESULTS OF THE INQUIRY OR INVESTIGATION WITH A RECOMMENDATION AS TO DISPOSITION OF THE MATTER TO THE COMMISSIONER OR BOARD OF GOVERNORS OR AUTHORIZED COMMITTEE THEREOF, TO ASSURE COMPLIANCE WITH THE CODE. THE LEAGUE WILL DETERMINE AND IMPLEMENT DISCIPLINARY MEASURES AGAINST ANY EMPLOYEE, AGENT, GOVERNOR OR LEAGUE OFFICERS WHO HAS VIOLATED THE CODE. DISCIPLINARY ACTIONS INCLUDE, BUT ARE NOT LIMITED TO REPREMANDS, WARNINGS, PROBATION OR SUSPENSION WITHOUT PAY, OR DISCHARGE. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE COMPENSATION IS DETERMINED THROUGH COMPARISON STUDIES WITH COMPENSATION PROVIDED IN OTHER SPORTS LEAGUES AND HISTORICAL COMPENSATION STUDIES PROVIDED BY THE NATIONAL LACROSSE LEAGUE TO THE BOARD OF GOVERNORS FOR THEIR REVIEW AND APPROVAL. IN ADDITION, THE BOARD OF GOVERNORS' SEARCH PROCESS FOR THE COMMISSIONER OF THE NLL INCLUDED DISCUSSIONS WITH THIRD-PARTY EXPERTS AND IN-DEPTH INTERVIEWS WITH FINAL CANDIDATES, WHICH INCLUDED COMPENSATION EXPECTATIONS NECESSARY TO RECRUIT A TOP EXECUTIVE. EXECUTIVE COMPENSATION AS FINALIZED AND APPROVED IS OUTLINED IN THE COMMISSIONER'S EMPLOYMENT CONTRACT WITH THE ORGANIZATION. THE DISCUSSIONS, DELIBERATIONS AND DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD MEETINGS AND RETAINED WITHIN THE ORGANIZATION'S BOOK AND RECORDS. THE PROCESS FOR DETERMINING EXECUTIVE COMPENSATION WAS LAST CONDUCTED IN FY2017. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORMS 990 AND 1023, AS WELL AS THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BYLAWS ARE AVAILABLE UPON WRITTEN REQUEST OF THE ORGANIZATION AT 325 CHESTUNUT ST, SUITE 700, PHILADELPHIA, PA 19106 OR OR BY CALLING THE ORGANIZATION AT 267-417-7951. IN ADDITION, THE FORM 990 IS AVAILABLE ON GUIDESTAR.ORG AND SIMILAR WEBSITES. FORM 990, PART XII, LINE 2C THE OVERSIGHT OF THE FINANCIAL STATEMENTS AND SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR. 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