NATIONAL ASSOCIATION OF BASKETBALL COACHES: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL ASSOCIATION OF BASKETBALL COACHES (EIN 31-1626159)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-05-02
- IRS object ID
- 201441229349300809
- Schema version
- 2012v2.3
- 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
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-02T10:28:21-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 Walnut Suite 1700 | AddressLine1 |
| City | Kansas City | City |
| State | MO | State |
| ZIP Code | 641062246 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311626159 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Association of Basketball Coaches | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % JIM HANEY | InCareOfName |
| Name Control | NATI | NameControl |
| Phone | 8168786222 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 Main Street | AddressLine1 |
| Address Line2 | Suite STE 1000 | AddressLine2 |
| City | Kansas City | City |
| State | MO | State |
| ZIP Code | 64105 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JIM HANEY | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 8168786222 | Phone |
| Date Signed | 2014-05-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Michael J Engle | Name |
| Phone | 8162216300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JIM HANEY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 MAIN STREET SUITE 1000 | AddressLine1 |
| City | KANSAS CITY | City |
| State | MO | State |
| ZIP Code | 64105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8888752 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.nabc.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1994 | YearFormation |
| State Legal Domicile | KS | StateLegalDomicile |
| Activity Or Mission Description | SEE SCHEDULE O | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 23 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 13 | TotalNbrEmployees |
| Total Nbr Volunteers | 23 | TotalNbrVolunteers |
| Total Gross UBI | 30061 | TotalGrossUBI |
| Contributions Grants Prior Year | 85105 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 101670 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1913178 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3931673 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 83081 | InvestmentIncomePriorYear |
| Investment Income Current Year | 90827 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 6045679 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4764582 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8127043 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8888752 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 13300 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 89841 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2107775 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1932791 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 203150 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4986072 | OtherExpensePriorYear |
| Other Expenses Current Year | 6992640 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7310297 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9015272 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 816746 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -126520 | RevenuesLessExpensesCY |
| Total Assets BOY | 4446866 | TotalAssetsBOY |
| Total Assets EOY | 4535958 | TotalAssetsEOY |
| Total Liabilities BOY | 0 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 215612 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4446866 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4320346 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | SEE SCHEDULE O | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | SEE SCHEDULE O | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | NABC "GUARDIANS OF THE GAME" AWARD SHOW: THE NABC "GUARDIANS OF THE GAME" AWARD SHOW PRESENTS THE TOP COACHING AND PLAYER AWARDS IN ALL OF MEN'S COLLEGE BASKETBALL SUCH AS THE BIG MAN AND DEFENSIVE PLAYER OF THE YEAR AWARDS ALONG WITH THE PRESTIGIOUS NABC "GUARDIAN OF THE GAME" PILLAR AWARDS FOR EDUCATION, LEADERSHIP, ADVOCACY AND SERVICE. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ALL STAR BASKETBALL GAME: THE GAME IS HELD DURING THE ANNUAL CONVENTION AND ALLOWS COACHES AN OPPORTUNITY TO SEE THE TOP 20 SENIOR COLLEGIATE BASKETBALL PLAYERS IN THE NATION. THESE PLAYERS REPRESENT THE HIGHEST TRADITIONS OF INTERCOLLEGIATE COMPETITION BOTH ON AND OFF THE COURT. THE TEAMS ARE COACHED BY SOME OF THE NATION'S MOST OUTSTANDING COLLEGE COACHES, PAST AND PRESENT. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 73 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 13 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 23 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JIM HANEY | NamePerson |
| Telephone Number | 8168786222 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 MAIN STREET SUITE 1000 | AddressLine1 |
| City | KANSAS CITY | City |
| State | MO | State |
| ZIP Code | 64105 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (29 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| BO RYAN | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| BILL SELF | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| CHARLIE BROCK | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| LORENZO ROMAR | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| GARY STEWART | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| MIKE BREY | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| TRENT JOHNSON | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| LENNIE ACUFF | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| MARK GOTTFRIED | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| CY ALEXANDER | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| JAMIE DIXON | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| JOHNNY DAWKINS | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| RICK COOPER | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| JOHN CALIPARI | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| JOHN THOMPSON III | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| DAVE ARCHER | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| BOB BURCHARD | |||||||
| DIRECTOR | 2.0 | X | 0 | 0 | 0 | ||
| PHIL MARTELLI | |||||||
| PRESIDENT | 2.0 | X | 0 | 0 | 0 | X | |
| PAGE MOIR | |||||||
| 1ST VICE PRESIDENT | 2.0 | X | 0 | 0 | 0 | X | |
| RON HUNTER | |||||||
| 2ND VICE PRESIDENT | 2.0 | X | 0 | 0 | 0 | X | |
| JEFF JONES | |||||||
| 3RD VICE PRESIDENT | 2.0 | X | 0 | 0 | 0 | X | |
| PAUL HEWITT | |||||||
| 4TH VICE PRESIDENT | 2.0 | X | 0 | 0 | 0 | X | |
| LARRY GIPSON | |||||||
| PAST PRESIDENT - 2013 | 2.0 | X | 0 | 0 | 0 | X | |
| ERNIE KENT | |||||||
| PAST PRESIDENT - 2012 | 2.0 | X | 0 | 0 | 0 | X | |
| JIM BOEHEIM | |||||||
| DIRECTOR | 2.0 | X | |||||
| BRIAN WELCH | |||||||
| TREASURER | 3.0 | 30147 | 0 | 0 | X | ||
| JIM HANEY | |||||||
| EXECUTIVE DIRECTOR | 40.0 | 1077659 | 0 | 41393 | X | ||
| STEPHANIE WHITCHER | |||||||
| CHIEF FINANCIAL OFFICER | 40.0 | 149335 | 0 | 24134 | X | ||
| REGGIE MINTON | |||||||
| DEPUTY EXECUTIVE DIRECTOR | 40.0 | 230943 | 0 | 37567 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1488084 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 103094 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| ROPES GRAY LLP | |||||
| PO BOX 414265 | BOSTON | MA | 02241 | ATTORNEY | 412137 |
| NCAA | |||||
| PO BOX 6058 | INDIANAPOLIS | IN | 46206 | MARKETING | 436310 |
| BLUE RIDGE SPORTS ENTERTAINMENT | |||||
| 116 CREEKSIDE LAND | WINCHESTER | VA | 22602 | TOURNAMENT MGMT | 330987 |
| HIGHLINE SPORTS ENTERTAINMENT IN | |||||
| 12 VAIL ROAD SUITE 500 | VAIL | CO | 81657 | PRODUCTION | 156050 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| All Other Contributions | 101670 | AllOtherContributions |
| Noncash Contributions | 101670 | NoncashContributions |
| Total Contributions | 101670 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MEMBERSHIP DUES | 900099 | 483350 | 483350 | |
| CONVENTION | 900099 | 1477961 | 1477961 | |
| CBE CLASSIC | 900099 | 1225709 | 1225709 | |
| COACHES VS CANCER CLASSIC | 900099 | 715292 | 715292 | |
| PUBLICATIONS | 519100 | 24310 | 24310 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5051 | TotalRevenueColumn |
| Unrelated Business Revenue | 5051 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3931673 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 90827 | TotalRevenueColumn |
| Exclusion | $90,827 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4763882 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4761965 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,917 | ExclusionAmount |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ADVERTISING INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 700 | TotalRevenueColumn |
| Unrelated Business Revenue | 700 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 700 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8888752 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8664277 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 30061 | UnrelatedBusinessRevenue |
| Exclusion | $92,744 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89841 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1276869 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43012 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 408240 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29015 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 94912 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80743 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 242706 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20150 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3500 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12066 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 806961 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91764 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55173 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2249615 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 145048 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16580 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| CvC Classic Tournament | 1471187 |
| Guardians of the Game Award Sh | 129204 |
| CBE Classic Tournament | 1299478 |
| Special Projects | 126998 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 322210 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9015272 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1251998 | BOY |
| EOY | 842550 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1265108 | BOY |
| EOY | 580458 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 879904 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 403791 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 601011 | BOY |
| EOY | 476113 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1269961 | BOY |
| EOY | 2188341 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58788 | BOY |
| EOY | 448496 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4446866 | BOY |
| EOY | 4535958 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 215612 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 215612 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4446866 | BOY |
| EOY | 4320346 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4446866 | BOY |
| EOY | 4320346 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4446866 | BOY |
| EOY | 4535958 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -126520 | ReconcilationRevenueExpenses |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Other | X | MethodOfAccountingOther |
| Accountant Compile Or Review | true | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAudited |
| Audit Committee | true | AuditCommittee |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying | |
| Total Direct Lobbying | TotalDirectLobbying | |
| Total Lobbying Expenditures | TotalLobbyingExpenditures | |
| Other Exempt Purpose Expenditures | OtherExemptPurposeExpenditures | |
| Total Exempt Purpose Expenditures | TotalExemptPurposeExpenditures | |
| Lobbying Nontaxable | LobbyingNontaxableAmount | |
| Grassroots Nontaxable | GrassrootsNontaxableAmount | |
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx | |
| Substantially All Dues Nondeduct | true | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | true | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years | |
| Current Year Minus4 Years | CurrentYearMinus4Years | |
| Land | Land | |
| Buildings | Buildings | |
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 879904 | OtherCostOrOtherBasis |
| Depreciation | 403791 | Depreciation |
| Book Value | 476113 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildings | |
| Total Of Book Value Land Buildings | 476113 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Due from others | 102337 |
| Due from NABC Foundation | 4065 |
| OTHER ASSETS | 342094 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 448496 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO NCAA | $175,770 |
| DEPOSITS | $39,842 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 215612 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | UNCERTAIN TAX POSITIONS DISCLOSURE | Identifier |
| Return Reference | SCHEDULE D, PART X, LINE 2 | ReturnReference |
| Explanation | NABC HAS ADOPTED THE STANDARDS REQUIRING DISCLOSURE OF UNCERTAIN TAX POSITIONS UNDER ASC TOPIC 740, "INCOME TAXES". AS A RESULT, NABC MANAGEMENT EVALUATES ITS TAX POSITION ANNUALLY FOR ANY POTENTIAL CHANGES OR ISSUES THAT MAY RESULT IN UNCERTAINTY IN THE ACCOUNTING FOR INCOME TAXES. AT SEPTEMBER 30, 2013 AND 2012, IT IS MANAGEMENT'S BELIEF THAT THE TAX STATUS OF THE NABC TO BE THAT OF A NOT-FOR-PROFIT ENTITY AND THEREFORE HAS MADE THE DECISION TO CLASSIFY NABC AS TAX EXEMPT. NABC HAS FILED ALL REQUIRED TAX RETURNS IN THE REQUIRED JURISDICTIONS IN A TIMELY MANNER. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NABC FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 MAIN STREET | AddressLine1 |
| Address Line2 | SUITE 1000 | AddressLine2 |
| City | KANSAS CITY | City |
| State | MO | State |
| ZIP Code | 64105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 061560942 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 80000 | AmountOfCashGrant |
| Purpose Of Grant | CONTRIBUTION | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS | Identifier |
| Return Reference | SCHEDULE I, PART I, LINE 2 | ReturnReference |
| Explanation | ANY FUNDS THAT ARE CONTRIBUTED TO OTHERS ARE BASED UPON WRITTEN DOCUMENTATION REQUESTING SUCH PAYMENT. THE ASSOCIATION'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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JIM HANEY | ||||||||||||
| EXECUTIVE DIRECTOR | 527659 | 0 | 400000 | 0 | 150000 | 0 | 25000 | 0 | 16393 | 0 | 1119052 | 0 |
| REGGIE MINTON | ||||||||||||
| DEPUTY EXECUTIVE DIRECTOR | 195943 | 0 | 35000 | 0 | 0 | 0 | 23139 | 0 | 14428 | 0 | 268510 | 0 |
| STEPHANIE WHITCHER | ||||||||||||
| CHIEF FINANCIAL OFFICER | 124335 | 0 | 25000 | 0 | 0 | 0 | 14917 | 0 | 9217 | 0 | 173469 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN | Identifier |
| Return Reference | SCHEDULE J, PART I, LINE 4B | ReturnReference |
| Explanation | JIM HANEY $150,000 | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | SEE PART IV | NamePerson |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | Identifier |
| Return Reference | SCHEDULE L, PART IV | ReturnReference |
| Explanation | (A) CAROL HANEY (B) CAROL HANEY IS A FAMILY MEMBER OF JIM HANEY, EXECUTIVE DIRECTOR. (C) $38,665 (D) EMPLOYEE COMPENSATION (E) NO | Explanation |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty | |
| Securities Publicly Traded | SecuritiesPubliclyTraded | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | Other | Description |
| Number Of Contributions | 3 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 95000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE M, PART I, LINE 32B | Identifier |
| Explanation | THE NABC RETAINS THE SERVICES OF A THIRD-PARTY MARKETING COMPANY TO RAISE SPONSORSHIPS FOR THE ANNUAL NABC CONVENTION. SOME OF THE SPONSORSHIPS COME IN THE FORM OF PRODUCTS (I.E., APPAREL) AS WELL AS CASH. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION STATEMENT | FORM 990, PART I, LINE 1 & PART III, 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 ASSOCIATION 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 ADDRESS THE 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. |
| PROGRAM SERVICES | FORM 990, PART III, LINE 4A | MEETINGS/ANNUAL CONVENTION: ALL MEETINGS ARE HELD TO DETERMINE THE DIRECTION OF COLLEGIATE BASKETBALL. MEETINGS ARE HELD FOR ALL NCAA DIVISIONS, CONFERENCES AND COMMITTEES. NUMEROUS COACHING CLINICS ARE ALSO PROVIDED AND LED BY SOME OF THE NATION'S FINEST BASKETBALL COACHES. THE ANNUAL CONVENTION IS A FOUR DAY EVENT THAT BEGINS ON THE THURSDAY PRECEEDING THE NCAA FINAL FOUR GAMES. BECAUSE THE ANNUAL CONVENTION IS HELD IN THE CITY HOSTING THE NCAA FINAL FOUR, MEMBERS ATTENDING THE CONVENTION HAVE THE OPPORTUNITY TO PURCHASE TICKETS TO THE NCAA FINAL FOUR SEMI-FINAL AND CHAMPIONSHIP GAMES. THE CONVENTION ALSO PROVIDES ITS MEMBERS 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). |
| CLASSES OF MEMBERS | FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION IS ORGANIZED AS A NOT-FOR-PROFIT, NON-STOCK CORPORATION WITH MEMBERS. THE ASSOCIATION 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 INTERCOLLEGIATE BASKETBALL COACH AT A COLLEGE OR UNIVERSITY OFFERING FOUR OR MORE YEARS OF COLLEGE WORK LEADING TO A BACCALAURETTE DEGREE OR ANY INDIVIDUAL EMPLOYED AS A RESTRICTED COACH IN A RESTRICTED COACH POSITION IN DIVISION I OF INTERCOLLEGIATE MEN'S BASKETBALL AT A FOUR YEAR COLLEGE OR UNIVERSITY. AN ASSOCIATE MEMBER IS ANY INDIVIDUAL THAT HAS SERVED AS AN ACTIVE MEMBER FOR NOT LESS THAN 15 YEARS. AN ACTIVITY MEMBER IS ANY INDIVIDUAL EMPLOYED AS A COACH IN MEN'S BASKETBALL AT ANY JUNIOR COLLEGE OR HIGH SCHOOL OR ANY INDIVIDUAL EMPLOYED AS THE PART-TIME AND GRADUATE ASSISTANT COACH OF A FOUR YEAR COLLEGE OR UNIVERSITY, OR ANY INDIVIDUAL EMPLOYED AS A PART-TIME OR FULL-TIME OR ASSISTANT COACH OF MEN'S BASKETBALL AT A FOREIGN COLLEGE OR UNIVERSITY. A LIFE MEMBERSHIP IS AWARDED TO THE INDIVIDUAL WHO HAS COMPLETED HIS TERM AS THE PRESIDENT OF THE ASSOCIATION. AN HONORARY MEMBER IS AWARDED TO ANY MEMBER, UPON BOARD APPROVAL, WHO HAS MADE A VALUABLE CONTRIBUTION TO THE ASSOCIATION. |
| MEMBERS WHO CAN ELECT MEMBERS OF GOVERNING BODY | FORM 990 PART VI, SECTION A, LINE 7A | THE ASSOCIATION'S AFFAIRS ARE MANAGED BY THE BOARD OF DIRECTORS WHO HAVE AND EXERCISE ALL THE POWERS OF THE ASSOCIATION. THE DIRECTORS ARE ELECTED BY A NOMINATING COMMITTEE COMPRISED OF ONE CURRENT DIRECTOR AND TWO MEMBERS. THIS COMMITTEE NOMINATES AND RECOMMENDS TO THE DIRECTORS THEN IN OFFICE THE INDIVIDUALS SELECTED FOR OPEN DIRECTOR POSITIONS. UPON ELECTION, THE DIRECTORS HOLD OFFICE UNTIL THEIR SUCCESSOR IS ELECTED, DEATH, RESIGNATION OR DISQUALIFICATION OCCURS. THE DIRECTORS WILL BE NOT LESS THAN 13 NOR GREATER THAN 21 AND SHALL BE DIVIDED INTO THREE CLASSES, REPRESENTATIVE OF THE NCAA DIVISIONS, WITH THE TERM OF ONE CLASS EXPIRING EACH YEAR. THE DIVISION I CLASS CONSISTS OF ONE MEMBER FROM EACH OF THE FOUR NCAA REGIONS AND SEVEN AT-LARGE MEMBERS. THE DIVISION II AND DIVISION III CLASSES EACH CONSIST OF TWO MEMBERS ONE OF WHOM REPRESENTS THE EAST REGION AND THE OTHER REPRESENTS THE WEST REGION. THE PAST PRESIDENT AND THE IMMEDIATE PAST PRESIDENT ALSO SERVE AS DIRECTORS. THE DIRECTORS APPOINT AND DELEGATE THEIR POWERS AS DIRECTORS TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE HAS ALL THE POWERS OF THE DIRECTORS DURING THE INTERVALS BETWEEN MEETINGS OF THE DIRECTORS. THE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENTS, PAST PRESIDENT, IMMEDIATE PAST PRESIDENT, SECRETARY, GENERAL COUNSEL AND TREASURER. THE GENERAL COUNSEL, TREASURER AND SECRETARY WHO ARE EX-OFFICIO, NON-VOTING MEMBERS OF THE EXECUTIVE COMMITTEE ARE NOT MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE CONDUCTS ITS AFFAIRS IN THE SAME MANNER AS IS PROVIDED BY THE ASSOCIATION'S BY-LAWS FOR THE DIRECTORS. THE MEMBERS OF THE EXECUTIVE COMMITTEE REMAIN IN OFFICE AT THE PLEASURE OF THE DIRECTORS. |
| PROCESS TO REVIEW THE FORM 990 | FORM 990, PART VI, SECTION B, LINE 11B | THE ASSOCIATION'S FORM 990, SCHEDULES TO THE FORM 990 AND FORM 990-T (HEREIN REFERRED TO AS FORM 990) IS PREPARED BY THE ASSOCIATION STAFF AND REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. THE ASSOCIATION STAFF EXTENDS THE DUE DATE OF THE FORM 990 SO THAT IT CAN BE PRESENTED TO THE EXECUTIVE COMMITTEE AT THE ANNUAL CONVENTION MEETING. THE ASSOCIATION STAFF REVIEWS THE FORM 990 PAGE BY PAGE 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, THE ASSOCIATION'S STAFF FILES THE FORM 990 WITH THE INTERNAL REVENUE SERVICE. |
| PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY | FORM 990, PART VI, SECTION B, LINE 12C | THE ASSOCIATION CONDUCTS PERIODIC REVIEWS FOR MONITORING PROPOSED AND ONGOING TRANSACTIONS OF CONFLICT OF INTEREST. THE ASSOCIATION 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 ASSOCIATION 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, PRINCIPAL OFFICER OR MEMBER OF THE EXECUTIVE COMMITTEE WHO HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST IN THE ASSOCIATION. 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 RECLUSE THEMSELVES FROM ANY DECISION-MAKING DISCUSSIONS REGARDING ANY IMPOSED RESTRICTIONS. |
| REVIEW OF CEO OR TOP MANAGEMENT OFFICIAL COMPENSATION | FORM 990, PART VI, SECTION B, LINES 15A | 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 AND DEPUTY EXECUTIVE DIRECTOR AND ISSUE HIS FINDINGS. THE COMPENSATION STUDY FINDINGS ARE MAINTAINED BY THE NABC. IN 2012, 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 A NEW COMPENSATION PLAN AND EMPLOYMENT AGREEMENT FOR NABC'S EXECUTIVE DIRECTOR. THE COMPENSATION CONSULTANT'S SERVICES IN CONNECTION WITH THE NEGOTIATION OF THE EXECUTIVE DIRECTOR'S NEW COMPENSATION PLAN AND EMPLOYMENT AGREEMENT ENTAILED AN UPDATE OF THE COMPETITIVE COMPENSATION ANALYSIS FOR THE POSITION 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 POSITION TAKING INTO ACCOUNT THE LOCATION OF THE PARTICULAR ORGANIZATIONS. THE COMPENSATION CONSULTANT ATTENDED THE AUGUST 28, 2012 BOARD MEETING TO PROVIDE A DETAILED BRIEFING AND QUESTION AND ANSWER SESSION FOR THE NABC BOARD OF DIRECTORS CONCERNING THE NEW COMPENSATION PLAN AND AGREEMENT AND ITS COMPARABILITY TO OTHER 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. THE EXECUTIVE COMMITTEE EVALUATES THE EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR'S PERFORMANCE IN LIGHT OF THESE GOALS AND OBJECTIVES AND REVIEWS AND RECOMMENDS THE EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR'S 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. |
| GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC | FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION HAS A PUBLIC INSPECTION POLICY WHICH STATES THAT THE ASSOCIATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW DURING THE REGULAR BUSINESS HOURS AT 1111 MAIN STREET, SUITE 1000, KANSAS CITY, MO 64105. 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 THE REQUEST. |