2024-10-31T12:19:16-04:00 2023-12-31 834556713 MCMILLEN & COMPANY PLLC 2812 W COLORADO AVE SUITE 200 COLORADO SPRINGS CO 80904 990 2023-01-01 362884730 NATIONAL WHEELCHAIR BASKETBALL ASSOCIATION NATI 7192664082 1130 ELKTON ST STE A COLORADO SPRINGS CO 809078506 MIKE GODSEY TREASURER 7192664082 2024-10-31 true true LANE SW MCMILLEN P01426981 7199220064 2024-10-31 2023 2024-10-15 13:58:12Z MATT PIERRE 1130 ELKTON ST STE A COLORADO SPRINGS CO 80907 1442350 false X NWBA.ORG X 1949 IL THE NWBA PROVIDES PERSONS WITH PHYSICAL DISABILITIES THE OPPORTUNITY TO PLAY, LEARN, AND COMPETE IN THE SPORT OF WHEELCHAIR BASKETBALL. THE NWBA IS ALSO THE NATIONAL GOVERNING BODY FOR THE HIGH PERFORMANCE (PARALYMPIC) MEN'S AND WOMEN'S WHEELCHAIR BASKETBALL PROGRAMS IN CONJUNCTION WITH THE UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE. 11 11 2 3200 0 841192 1070659 308031 350307 2902 5050 16047 16334 1168172 1442350 0 0 162449 191012 0 4210 875130 1089448 1037579 1280460 130593 161890 578642 743728 322397 305983 256245 437745 TO COORDINATE AND PROMOTE WHEELCHAIR BASKETBALL AND TO PROVIDE COMPETITIVE OUTLETS TO DISABLED PARTICIPANTS. false false 405922 251772 TO PROMOTE WHEELCHAIR BASKETBALL IN THE US AND AROUND THE WORLD AND TO PROVIDE COMPETITIVE OUTLETS TO ALL MEMBERS. ACTIVITIES INVOLVE 200+ TEAMS WITH APPROXIMATELY 2,700 MEMBERS. 538727 98535 HIGH PERFORMANCE - NATIONAL TEAMS ACTIVITIES, PROMOTING THE SPORT OF WHEELCHAIR BASKETBALL AND COMPETING AT THE ELITE LEVEL. 944649 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 23 0 true 2 true false false false false false false false false false false false false X 11 11 false false false false true true true true true false true true true true true true true true true false false AL AK AZ AR CA CT FL GA IL IN KS KY LA X X BESTOW NON-PROFIT ACCOUNTING AND CO 8884775373 305 BOND STREET SUITE 303 HOWELL NJ 07712 MATT PIERRE PRESIDENT 1.00 X X 0 0 0 THERESA SKINNER VICE PRESIDE 1.00 X X 0 0 0 DUG JONES SECRETARY 1.00 X X 0 0 0 MIKE GODSEY TREASURER 1.00 X X 0 0 0 DAN FERRIERA DIRECTOR 1.00 X 0 0 0 GAIL GANG ATHLETIC DIR 1.00 X 0 0 0 STEVE SERIO ATHLETIC DIR 1.00 X 0 0 0 ROSE HOLLERMAN ATHLETIC DIR 1.00 X 0 0 0 STEVEN CURTIS DIRECTOR 1.00 X 0 0 0 MARK SHEPHERD DIRECTOR 1.00 X 0 0 0 LAUREN LOBRANO DIRECTOR 1.00 X 0 0 0 JIM HOUSTON DIRECTOR 1.00 X 0 0 0 DAVID SHAFFER EXECUTIVE DI 40.00 X 90000 0 0 90000 false false false 1070659 74113 1070659 MEMBERSHIP DUES 711210 251772 251772 OTHER PROGRAM REVENUE 711210 50735 50735 NATIONAL TOURNAMENT 711210 47800 47800 350307 5050 5050 12262 12262 12262 MISCELLANEOUS INCOME 711210 4072 4072 4072 1442350 354379 17312 X 90000 81000 9000 81681 73513 8168 6322 5690 632 13009 11708 1301 21396 21396 32159 32159 1223 1223 194600 92127 102473 4810 600 4210 5005 4545 460 30253 1070 29183 25797 17160 8637 423624 399843 23781 168 15 153 2783 2783 62915 59769 3146 REGISTRATION AND ENTRY FE 93500 93500 VALUE IN-KIND 74113 3248 70865 AWARDS AND APPAREL 61907 61907 MEMBERSHIP 27643 27643 27552 11311 16241 1280460 944649 331601 4210 251672 397598 4318 12172 70067 57407 30252 27115 5920 3137 94255 121004 2410 2410 150000 150000 578642 743728 26726 18958 226282 261520 69389 25505 322397 305983 X 202054 291355 54191 146390 256245 437745 578642 743728 161890 19610 X false false X 658141 446248 819767 841192 1070659 3836007 360019 170590 212605 310827 354379 1408420 130824 98605 75624 12262 317315 1018160 747662 1130977 1227643 1437300 5561742 35096 35096 35096 35096 5526646 1167 633 3252 2902 5050 13004 1167 633 3252 2902 5050 13004 1019327 748295 1134229 1230545 1442350 5574746 0.99140 0.99810 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81654 8360 90014 93428 -11774 81654 86540 6888 93428 80891 5649 86540 53218 21000 6673 80891 1.00000 false false 23675 20648 3027 6577 6467 110 3137 RESTRICTED CASH 150000 150000 RELATED PARTY 25505 25505 X 1481914 19610 21177 40787 1441127 1223 1223 1442350 1300414 21177 21177 1279237 1223 1223 1280460 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DATE IT WAS FILED. MANAGEMENT OF THE ASSOCIATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. X LODGING 2 20695 FMV X APPAREL 3 53418 FMV false false false SCHEDULE M, PAGE 2, PART II NUMBER OF CONTRIBUTIONS REPRESENTS NUMBER OF CONTRIBUTORS. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS ACTIVE AND AFILIATE MEMBERS. ANY GROUP OF INDIVIDUALS ORGANIZED AS A TEAM OR CLUB FOR THE PURPOSE OF PLAYING WHEELCHAIR BASKETBALL IS ELIGIBLE FOR ACTIVE MEMBERSHIP WITH VOTING PRIVILEGES THROUGH THEIR CHOSEN REPRESENTATIVES. PERSONS WHO HAVE BEEN A MEMBER OF A TEAM AS ATHLETE OR COACH BUT ARE NO LONGER AFFILIATED WITH A TEAM MAY BE AN ACTIVE, NON-VOTING MEMBER. AFFILIATE MEMBERS INCLUDE THOSE WHO SEEK TO SUPPORT THE MISSION, PURPOSE AND PROGRAMS OF THE NWBA. AFFILIATE MEMBERS ARE NON- VOTING. FORM 990, PAGE 6, PART VI, LINE 7A SEVEN DIRECTORS ARE ELECTED BY THE VOTING MEMBERSHIP AT THE ANNUAL ASSEMBLY. AT LEAST TWO, AND NO LESS THAN 20%, OF THESE ELECTED DIRECTORS WILL BE ATHLETE REPRESENTATIVES. FORM 990, PAGE 6, PART VI, LINE 7B THE BYLAWS MAY BE AMENDED AT AN ANNUAL ASSEMBLY BY A TWO-THIRDS MAJORITY OF THE VOTING MEMBERSHIP PRESENT AND VOTING AT THE MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE TREASURER AND EXECUTIVE DIRECTOR ARE THE PRIMARY REVIEWERS OF THE FORM 990. A COPY OF THE FORM 990 IS PROVIDED TO ALL OF THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ETHICS COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH THE OVERSIGHT OF CONFLICT OF INTEREST ISSUES FOR BOARD MEMBERS, STAFF AND VOLUNTEERS. SECTION X OF THE POLICIES AND PROCEDURES OF THE NWBA OUTLINES ETHICAL ISSUES AND PROCEDURES. ALL BOARD MEMBERS, CANDIDATES FOR BOARD OFFICES, AND PAID STAFF ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT THAT IS REVIEWED BY THE ETHICS COMMITTEE. ALL CURRENT BOARD MEMBERS AND FULL TIME STAFF HAVE COMPLETED THE REQUIRED FORMS AND THOSE FORMS ARE ON FILE. IN ADDITION, THE NWBA BYLAWS EMPOWER THE ETHICS COMMITTEE TO ENSURE COMPLIANCE OF ALL BOARD MEMBERS AND STAFF REGARDING ISSUES OF "MATERIAL BENEFIT" CONFLICTS OF INTEREST, AND THE ETHICS COMMITTEE IS CHARGED WITH ADMINISTERING AND MAINTAINING THE CODE OF ETHICS FOR THE ORGANIZATION.THE ETHICS COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH THE OVERSIGHT OF CONFLICT OF INTEREST ISSUES FOR BOARD MEMBERS, STAFF AND VOLUNTEERS. SECTION X OF THE POLICIES AND PROCEDURES OF THE NWBA OUTLINES ETHICAL ISSUES AND PROCEDURES. ALL BOARD MEMBERS, CANDIDATES FOR BOARD OFFICES, AND PAID STAFF ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT THAT IS REVIEWED BY THE ETHICS COMMITTEE. ALL CURRENT BOARD MEMBERS AND FULL TIME STAFF HAVE COMPLETED THE REQUIRED FORMS AND THOSE FORMS ARE ON FILE. IN ADDITION, THE NWBA BYLAWS EMPOWER THE ETHICS COMMITTEE TO ENSURE COMPLIANCE OF ALL BOARD MEMBERS AND STAFF REGARDING ISSUES OF "MATERIAL BENEFIT" CONFLICTS OF INTEREST, AND THE ETHICS COMMITTEE IS CHARGED WITH ADMINISTERING AND MAINTAINING THE CODE OF ETHICS FOR THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15A THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH CONDUCTING AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE GOVERNANCE COMMITTEE MAKES A REPORT AND RECOMMENDATION TO THE FULL BOARD REGARDING THE EXECUTIVE DIRECTOR'S PERFORMANCE AND PROPOSED COMPENSATION. THESE PROCEDURES ARE OUTLINED IN THE PERSONNEL SECTION OF THE NWBA POLICIES AND PROCEDURES. THE REVIEW AND REPORT TYPICALLY OCCURS IN APRIL OF EACH YEAR. THE EXECUTIVE DIRECTOR SERVES AT THE PLEASURE OF THE NWBA BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTORS 90,462 102,323 0 OFFICIALS 1,665 150 0 TOTAL 92,127 102,473 0