2013-01-15T12:24:09-06:00 2012-02-29 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WE BETHESDA MD 20814 990 2011-03-01 521169809 NATIONAL FOOTBALL LEAGUE PLAYERS ASSOCIATION NATI 2027569100 1133 20TH STREET NW WASHINGTON DC 20036 DEMAURICE SMITH 2027569100 2013-01-15 1 JOANN WOODSON P01293745 2023319880 2011 2016-02-25 16:41:14Z DEMAURICE SMITH 1133 20TH STREET NW WASHINGTON DC 20036 173075217 0 X WWW.NFLPLAYERS.COM X 1956 VA SEE SCHEDULE O. 11 0 83 0 0 0 0 0 43159026 44398369 7376325 4074691 42227843 32826334 92763194 81299394 0 0 22619153 67509420 15598394 20700694 0 0 0 75383691 29276424 113601238 117486538 -20838044 -36187144 252916460 211026150 56661430 44193241 196255030 166832909 SEE SCHEDULE O. 0 0 TO PROMOTE AND ADVANCE ALL NFL PLAYERS AND THE SPORT OF PROFESSIONAL FOOTBALL, AND TO IMPROVE THE ECONOMIC AND OTHER WORKING CONDITIONS OF PLAYERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 2624 0 1 83 1 0 0 0 0 0 0 X 11 0 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X CHARLES ROSS 2027569100 1133 20TH STREET NW WASHINGTON DC 20036 KEVIN MAWAE 2.00 X X 0 0 0 CHARLIE BATCH 2.00 X X 0 10000 0 DREW BREES 2.00 X X 0 250 0 BRIAN DAWKINS 2.00 X X 0 15190 0 DOMONIQUE FOXWORTH 2.00 X X 0 0 0 SCOTT FUJITA 2.00 X X 0 735 0 SEAN MOREY 2.00 X X 0 1500 0 TONY RICHARDSON 2.00 X X 0 2980 0 JEFF SATURDAY 2.00 X X 0 3300 0 MIKE VRABEL 2.00 X X 0 0 0 BRIAN WATERS 2.00 X X 0 1300 0 DEMAURICE SMITH 40.00 X 2499568 910000 72634 CHARLES ROSS 40.00 X 249154 0 66202 RICHARD BERTHELSEN 40.00 X 929099 0 101589 CLARK GAINES 40.00 X 592832 0 95362 THOMAS DEPASO 40.00 X 674572 0 90310 TIMOTHY ENGLISH 40.00 X 408122 0 109468 IRA FISHMAN 40.00 X 1376876 0 86249 JASON BELSER 40.00 X 522268 0 66964 7252491 945255 688778 30 0 1 0 DEWEY & LEBOEUF PO BOX 416200 BOSTON MA 022416200 LEGAL 6058655 LATHAM & WATKINS LLP 555 11TH STREET NW SUITE 100 WASHINGTON DC 200041304 LEGAL 4086419 GIBSON DUNN & CRUTCHER LLP 1050 CONNECTICUT AVENUE NW WASHINGTON DC 20036 LEGAL 2603501 WEIL GOTSHAL & MANGES 767 FIFTH AVENUE NEW YORK NY 10153 LEGAL 1346257 GROOM LAW GROUP CHARTERED DEPARTMENT 0589 WASHINGTON DC 20073 LEGAL 913367 23 PLAYERS DUES 900099 43447776 43447776 AGENT FEES 900099 719573 719573 RETIRED PLAYER DUES 900099 200885 200885 FEES AND MEETING REGIS 900099 30135 30135 44398369 3540263 3540263 31603271 31603271 92310251 91775508 315 534743 -315 534428 534428 MISCELLANEOUS 900099 623063 623063 MANAGEMENT FEES 900099 600000 600000 1223063 81299394 45621432 0 35677962 67509420 3677821 10719076 3445726 2231867 626204 11098277 856446 800368 418234 3666070 224598 842110 1742409 3021692 2047607 690099 2565315 CONTRIBUTIONS 548292 MEMBERSHIP SERVICES 387752 BAD DEBT ALLOWANCE 142462 SUBSCRIPTIONS AND DUES 79467 145226 117486538 97759607 111585884 16320379 880166 58260 0 1651864 2210128 6219364 4526394 2075695 1692970 88576632 92461271 44731453 39510 1742570 2156221 252916460 211026150 8646091 3090627 2500 36005817 48012839 5096797 56661430 44193241 X 196255030 166832909 196255030 166832909 252916460 211026150 X -36187144 6765023 X X 0 1 1 X 0 1 0 0 17057 14047 3010 6202307 4512347 1689960 1692970 DUES REBATE 3230650 DEFERRED COMPENSATION 1866147 5096797 X X X 1 1 X X X 0 1 0 DEMAURICE SMITH 969231 910000 1520000 0 10337 0 37500 0 35134 0 2572202 910000 0 0 CHARLES ROSS 196260 0 43500 0 9394 0 30084 0 36118 0 315356 0 0 0 RICHARD BERTHELSEN 750000 0 151000 0 28099 0 50000 0 51589 0 1030688 0 0 0 CLARK GAINES 442339 0 139000 0 11493 0 50000 0 45362 0 688194 0 0 0 THOMAS DEPASO 436944 0 226000 0 11628 0 50000 0 40310 0 764882 0 0 0 TIMOTHY ENGLISH 358007 0 32000 0 18115 0 50000 0 59468 0 517590 0 0 0 IRA FISHMAN 620750 0 751000 0 5126 0 37500 0 48749 0 1463125 0 0 0 JASON BELSER 215775 0 301000 0 5493 0 33075 0 33889 0 589232 0 0 0 PART I, LINE 1A AIRPLANE CHARTER: PER THE NFLPA POLICY, THE EXECUTIVE DIRECTOR MAY, AT HIS DISCRETION, APPROVE THE USE OF AIRPLANE CHARTERS FOR ANY INDIVIDUAL PROVIDING SERVICES TO THE NFLPA WITH A LEGITIMATE BUSINESS PURPOSE, SO LONG AS SUCH AIRPLANE CHARTERS ARE FOR VALID BUSINESS PURPOSES CONSISTENT WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986. DOCUMENTATION SHALL INCLUDE THE NAMES OF ALL INDIVIDUALS FLYING ON THE AIRPLANE, THE BUSINESS PURPOSE(S) FOR THEIR PRESENCE ON THE AIRPLANE, AND A STATEMENT OF THE BUSINESS PURPOSE(S) FOR WHICH THE PLANE WAS CHARTERED, INCLUDING AN EXPLANATION OF EACH STOP MADE BY THE AIRPLANE CHARTER FLIGHT. FIRST CLASS AND SPOUSAL TRAVEL - PURSUANT TO A RESOLUTION PASSED BY THE BOARD OF PLAYER REPRESENTATIVES, BOARD MEMBERS AND OFFICERS OF THE NFLPA AND OTHER NFLPA MEMBERS INVITED TO ATTEND OFFICIAL MEETINGS AND FUNCTIONS OF THE NFLPA MAY FLY FIRST CLASS TO SUCH MEETINGS ALONG WITH THEIR SPOUSES OR SIGNIFICANT OTHERS. THE ORGANIZATION'S TRAVEL POLICY PROVIDES ALL EMPLOYEES MUST FLY COACH ON ALL DOMESTIC FLIGHTS. ONLY THE EXECUTIVE DIRECTOR OR OTHERS AUTHORIZED BY THE EXECUTIVE DIRECTOR MAY TRAVEL IN BUSINESS OR FIRST CLASS WHEN BUSINESS NECESSITY SO REQUIRES. THE ORGANIZATION PROVIDES TAXABLE HEALTH CLUB MEMBERSHIP BENEFITS TO ALL FULL TIME EMPLOYEES. THE ORGANIZATION PAYS UP TO $30 A MONTH FOR STAFF HEALTH CLUB MEMBERSHIPS. THE ORGANIZATION PAYS 100% OF THE EXECUTIVE DIRECTOR'S HEALTH CLUB MEMBERSHIP. PART I, LINE 4B THE EXECUTIVE DIRECTOR OF THE NFLPA HAS AN EMPLOYMENT CONTRACT WITH A RELATED ENTITY, NFL PLAYERS INC., IN HIS CAPACITY AS CHAIRMAN OF NFL PLAYERS. THE EMPLOYMENT CONTRACT ESTABLISHED A TRUST WHICH WAS FUNDED ON AN ANNUAL BASIS WITH SALARY AND BONUS AMOUNTS. FORM 990, PART VI, SECTION A, LINE 4 ON MARCH 11, 2011, THE NATIONAL FOOTBALL LEAGUE PLAYERS ASSOCIATION ("NFLPA") RENOUNCED ITS STATUS AS A UNION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE ("CODE") AND RESTRUCTURED ITSELF AS A PROFESSIONAL ASSOCIATION UNDER CODE SECTION 501(C)(6). IN CONNECTION WITH ITS RENUNCIATION, THE NFLPA TOOK VARIOUS STEPS TO CONFORM TO THE REQUIREMENTS OF CODE SECTION 501(C)(6), INCLUDING (I) THE AMENDMENT AND RESTATEMENT OF ITS BYLAWS AND TAX-EXEMPT PURPOSE AND (II) THE APPLICATION UNDER FORM 1024 FOR AN INTERNAL REVENUE SERVICE ("IRS") DETERMINATION LETTER IN RECOGNITION OF ITS TAX-EXEMPT STATUS AS A PROFESSIONAL ASSOCIATION UNDER CODE SECTION 501(C)(6). HOWEVER, PRIOR TO RECEIVING A FAVORABLE IRS DETERMINATION LETTER, THE NFLPA RECERTIFIED AS A UNION AND BEGAN OPERATING AS A TAX-EXEMPT LABOR ORGANIZATION UNDER CODE SECTION 501(C)(5) ON JULY 25, 2011. AS A RESULT, THE NFLPA REQUESTED WITHDRAWAL OF ITS FORM 1024 APPLICATION ON AUGUST 15, 2011, AND BY LETTER DATED SEPTEMBER 15, 2011, IRS CLOSED THE MATTER PURSUANT TO THIS REQUEST. THEREFORE, DURING THE PERIOD FROM MARCH 11, 2011 TO JULY 25, 2011 (THE "LOCKOUT PERIOD"), THE NFLPA OPERATED AS A TAX-EXEMPT PROFESSIONAL ASSOCIATION IN ACCORDANCE WITH CODE SECTION 501(C)(6) AND ITS AMENDED AND RESTATED BYLAWS. HOWEVER, AT ALL TIMES DURING THIS FISCAL YEAR OTHER THAN THE LOCKOUT PERIOD, THE NFLPA OPERATED IN ACCORDANCE WITH THE PROVISIONS OF ITS CONSTITUTION IN EFFECT ON FEBRUARY 28, 2011. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. THERE ARE THREE TYPES OF MEMBERSHIPS IN THE NFLPA; ACTIVE, RETIRED AND ASSOCIATE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A ONLY ACTIVE MEMBERS IN GOOD STANDING ARE ELIGIBLE TO VOTE IN ELECTIONS OF PLAYER REPRESENTATIVES AND ALTERNATES, CONTRACT RATIFICATION OR ANY OTHER MATTER WHICH AFFECTS ACTIVE PLAYERS. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S CONSTITUTION IS ITS GOVERNING DOCUMENT. THE CONSTITUTION DESCRIBES THOSE DECISIONS THAT HAVE TO BE MADE, RATIFIED OR APPROVED BY THE BOARD OF PLAYER REPRESENTATIVES. BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE IS EMPOWERED TO MANAGE THE BUSINESS AND AFFAIRS OF THE NFLPA. THE BOARD'S RESPONSIBILITIES AS WELL AS THOSE OF THE EXECUTIVE COMMITTEE ARE DESCRIBED IN THE CONSTITUTION. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE NFLPA'S OUTSIDE AUDIT FIRM AND IN-HOUSE FINANCIAL AND LEGAL PROFESSIONALS. FINAL FORM 990 IS DISTRIBUTED TO THE HEAD OF THE EXECUTIVE COMMITTEE PRIOR TO FILING AND IS MADE AVAILABLE TO ALL MEMBERS OF THE EXECUTIVE COMMITTEE ON A PASSWORD PROTECTED WEBSITE, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A SPECIFICALLY WRITTEN CONFLICT OF INTEREST POLICY WITH RESPECT TO EMPLOYEES. THE OFFICERS HAVE A RESPONSIBILITY TO AVOID ANY CONFLICTS OF INTEREST UNDER THE LMRDA DISCLOSURE AND REPORTING ACT. THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH REQUIRES OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 AS STATED IN THE NFLPA CONSTITUTION THE EXECUTIVE COMMITTEE SHALL NEGOTIATE THE EMPLOYMENT CONTRACT, INCLUDING COMPENSATION, OF THE EXECUTIVE DIRECTOR. A REVIEW OF COMPARABLE DATA IS ALSO USED IN DETERMINING COMPENSATION. AS STATED IN THE NFLPA CONSITUTION, THE EXECUTIVE DIRECTOR SHALL HIRE AND DIRECT SUCH STAFF AS IS NECESSARY TO PERFORM THE AFFAIRS OF THE NFLPA AND TO ESTABLISH THEIR SALARIES AND TERMS AND CONDITIONS OF EMPLOYMENT, SUBJECT TO THE ANNUAL BUDGET ESTABLISHED BY THE BOARD OF REPRESENTATIVES. THE REVIEW OF COMPARABLE DATA IS ALSO USED IN DETERMINING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE NFLPA'S FORM 990 IS AVAILABLE AS REQUIRED BY LAW UPON REQUEST. THE DEPARTMENT OF LABOR'S FORM LM-2 IS AVAILABLE ONLINE ON THE DOL WEBSITE DATABASE. THE NFLPA GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. INTERNAL FINANCIAL AND ADMINISTRATIVE INFORMATION IS CONSIDERED CONFIDENTIAL AND NOT AVAILABLE TO THE PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 1,391,570. EFFECT OF ADOPTING FAS 158 DIVIDEND INCOME - INVESTMENT IN SUBSIDIARY 5,373,453. TOTAL TO FORM 990, PART XI, LINE 5: 6,765,023. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART I, LINE 1; PART III, LINE 1 THE PURPOSES OF THE NFLPA ARE TO PROVIDE PROFESSIONAL FOOTBALL PLAYERS EMPLOYED BY CLUBS OF THE NFL WITH AN ORGANIZATION DEDICATED TO THE PROMOTION AND ADVANCEMENT OF ALL PLAYERS AND OF THE SPORT OF PROFESSIONAL FOOTBALL; AND THE IMPROVEMENT OF ECONOMIC AND OTHER WORKING CONDITIONS OF THE PLAYERS. NFL PLAYERS ASSOCIATION VOLUNTARY EMPLOYEE BENEFIT PLAN TRUST 1133 20TH STREET NW WASHINGTON DC 20036 526590682 PROVIDE HEALTH AND MEDICAL BENEFITS DC 501(C)(9) 0 NATIONAL FOOTBALL LEAGUE PLAYERS INC 1133 20TH STREET NW WASHINGTON DC 20036 521874638 LICENSING VA NATIONAL FOOTBALL LEAGUE PLAYERS ASSN C 77385914 106827507 0.97900 1133 20TH STREET BUILDING CORPORATIONN 1133 20TH STREET NW WASHINGTON DC 20036 203437852 RENTAL REAL ESTATE MD NATIONAL FOOTBALL LEAGUE PLAYERS INC C 4533140 52066030 0.97900 NATIONAL FOOTBALL LEAGUE PLAYERS ASSN BENEFITS TRUST 1133 20TH STREET NW WASHINGTON DC 20036 800690747 PROVIDING BENEFITS DC NATIONAL FOOTBALL LEAGUE PLAYERS ASSN T 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1133 20TH STREET BUILDING CORPORATION J 2236099 NATIONAL FOOTBALL LEAGUE PLAYERS INC K 600000 NATIONAL FOOTBALL LEAGUE PLAYERS INC P 2876752 NATIONAL FOOTBALL LEAGUE PLAYERS INC R 38969200 NATIONAL FOOTBALL LEAGUE PLAYERS INC R 50000000 PART V LINE 2(3) INSURANCE PREMIUM REIMBURSEMENT PART V LINE 2(4) FY 2010 AND FY 2011 ROYALTIES PAYABLE TO PLAYERS AUTHORIZED TO BE PAID TO NFLPA AS SPECIAL DUES ASSESSMENT PART V LINE 2(5) RETURN OF CAPITAL/DIVIDENDS