2024-08-15T10:00:29-05:00 2023-09-30 161131146 BONADIO & CO LLP 171 SULLYS TRAIL PITTSFORD NY 14534 990 2022-10-01 743107179 NBPANBA LABOR-MANAGEMENT COOPERATION AND EDUCATION TRUST NBPA 2126550880 1133 AVENUE OF THE AMERICAS 5TH FL NEW YORK NY 10036 RONALD KLEMPNER DANIEL RUBE TRUSTEES 2126550880 2024-08-15 1 0 DAWN MINEMIER P01339753 5853811000 2022 2024-08-08 14:25:15Z PURVIS SHORT 1133 AVENUE OF THE AMERICAS 5TH FLR NEW YORK NY 10036 2785642 0 X NONE X 2003 NY THE TRUST WAS FORMED TO ASSIST THE NATIONAL BASKETBALL ASSOCIATION (NBA),(CONTINUED ON SCHEDULE O) (CONTINUED FROM PART I) NBA TEAMS, AND NBA PLAYERS IN SOLVING PROBLEMS OF MUTUAL CONCERN NOT SUSCEPTIBLE TO RESOLUTION WITHIN THE COLLECTIVE BARGAINING PROCESS AND TO ENHANCE THE INVOLVEMENT OF NBA PLAYERS IN MAKING DECISIONS THAT AFFECT THEIR WORKING LIVES THROUGH EDUCATIONAL PROGRAMS AS AUTHORIZED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE NATIONAL BASKETBALL PLAYERS ASSOCIATION (NBPA) AND THE NBA. 4 4 0 0 0 0 0 0 2146439 2730161 4975 55481 0 0 2151414 2785642 0 0 0 0 1493865 1529560 0 0 0 657549 1256082 2151414 2785642 0 0 1877951 2741071 1877951 2741071 0 0 X TRUST WAS FORMED TO ASSIST THE NBA, THE NBA TEAMS AND NBA PLAYERS IN SOLVING PROBLEMS OF MUTUAL CONCERN NOT SUSCEPTIBLE TO RESOLUTION WITHIN THE COLLECTIVE BARGAINING PROCESS AND TO ENHANCE THE INVOLVEMENT OF NBA PLAYERS IN MAKING (CONTINUED ON SCHEDULE O) (CONTINUED FROM PART III) DECISIONS THAT AFFECT THEIR WORKING LIVES THROUGH EDUCATIONAL PROGRAMS AS AUTHORIZED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN NBPA AND THE NBA. 1 0 CAREER DEVELOPMENT PROGRAM - ENHANCES THE INVOLVEMENT OF NBA PLAYERS IN MAKING DECISIONS THAT AFFECT THEIR WORKING LIVES THROUGH EDUCATIONAL PROGRAMS AS AUTHORIZED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE NBPA AND NBA. FINANCIAL LITERACY PROGRAM - ENHANCES THE INVOLVEMENT OF NBA PLAYERS IN MAKING DECISIONS THAT AFFECT THEIR WORKING LIVES THROUGH FINANCIAL LITERACY PROGRAMS AS AUTHORIZED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE NBPA AND NBA. OFF THE COURT PROGRAM - ENHANCES THE INVOLVEMENT OF NBA PLAYERS IN MAKING DECISIONS THAT AFFECT THEIR CAREER TRANSITION THROUGH PROGRAMS AS AUTHORIZED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE NBPA AND NBA. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X GARY ARRICK 2126550880 1133 AVENUE OF THE AMERICAS 5TH NEW YORK NY 10036 RONALD KLEMPNER TRUSTEE 1.00 X X 0 0 0 DANIEL RUBE TRUSTEE 1.00 X 0 0 0 PURVIS SHORT TRUSTEE 1.00 X X 0 0 0 JAMILA WIDEMAN TRUSTEE 1.00 X X 0 0 0 DEBORAH MURMAN DIRECTOR OF CAREER DEVELOP 32.00 X 193321 0 38273 GARY ARRICK FINANCE OFFICER 1.00 X 29141 0 1699 MARIO WEST DIRECTOR OF OFF THE COURT 40.00 X 126529 0 11470 ARTIE BAYES MANAGER OF OFF THE COURT 40.00 X 95278 0 43946 444269 0 95388 2 0 1 0 0 CONTRACT REV - CAREER 900099 1552294 1552294 CONTRACT REV - OFF THE 900099 668383 668383 CONTRACT REVENUE - FIN 900099 407462 407462 CONTRACT REV - HEALTH 900099 102022 102022 2730161 55481 55481 2785642 2730161 0 55481 X 281061 1042684 8750 110161 86904 553264 34935 43025 270105 2302 419 18785 ALLOCATED SHARED SERVIC 276619 EVENTS AND GAME TICKETS 51628 NEW PROGRAMMING CONTENT 5000 2785642 1877252 1939348 801443 13200 12920 699 280 1877951 2741071 1877951 2741071 1877951 2741071 X 0 0 0 0 0 0 0 0 1877951 2741071 0 0 X 0 1 X 1 0 13200 12920 280 280 UNEARNED REVENUE - HEALTH PROGRAM 648633 DUE TO NBPA - CAREER DEVELOPMENT PROGRAM 669017 DUE TO NBPA - HEALTH PROGRAM 174783 UNEARNED REVENUE - CAREER DEVELOPMENT PROGRAM 402504 DUE TO NBPA - OFF THE COURT 346572 UNEARNED REVENUE - OFF THE COURT 92100 DUE TO NBPA - FINANCIAL LITERACY PROGRAM 407462 2741071 X 2785642 0 2785642 0 2785642 2785642 0 2785642 0 2785642 PART X, LINE 2: FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE TRUST FILES THE RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IN THE U.S. FEDERAL JURISDICTION. 0 0 0 DEBORAH MURMAN DIRECTOR OF CAREER DEVELOP 193321 0 0 0 0 0 0 0 38273 0 231594 0 0 0 FORM 990, PART III, LINE 2 FINANCIAL LITERACY - ENHANCES THE INVOLVEMENT OF NBA PLAYERS IN MAKING DECISIONS THAT AFFECT THEIR WORKING LIVES THROUGH FINANCIAL LITERACY PROGRAMS AS AUTHORIZED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE NBPA AND NBA. FORM 990, PART V, LINE 2B THE TRUST DOES NOT HAVE ANY EMPLOYEES BUT UTILIZES THE STAFF OF THE NBPA FOR ITS OPERATIONS. THE NBPA ALLOCATES SALARIES AND RELATED EXPENSES TO THE TRUST BASED ON A METHODOLOGY ADOPTED BY THE TRUST AND REVIEWED BY AN INDEPENDENT AUDITOR. FORM 990, PART VI, SECTION A, LINE 2 BECAUSE THE TRUST IS JOINTLY OPERATED AND ADMINISTERED BY THE NBPA AND THE NBA, (I) GARY ARRICK IS IN A "BUSINESS RELATIONSHIP" WITH EACH OF THE NBPA TRUSTEES AND DEBORAH MURMAN, MARIO WEST, AND ARTIE BAYES BY VIRTUE OF THE NBPA TRUSTEES AND MS. MURMAN, MR. WEST, AND MR. BAYES EACH BEING EMPLOYED BY THE NBPA, OF WHICH GARY ARRICK IS THE CHIEF FINANCIAL OFFICER AND (II) DANIEL RUBE IS IN A BUSINESS RELATIONSHIP WITH JAMILA WIDEMAN BY VIRTUE OF MS. WIDEMAN BEING EMPLOYED BY THE NBA, OF WHICH MR. RUBE IS AN OFFICER. FORM 990, PART VI, SECTION A, LINE 7A THE NBA HAS THE RIGHT TO APPOINT AND REMOVE TWO NBA TRUSTEES, AND THE NBPA HAS THE RIGHT TO APPOINT AND REMOVE TWO NBPA TRUSTEES, EACH PURSUANT TO THE TRUST AGREEMENT ESTABLISHING THE TRUST. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FUND OFFICE, TRUST COUNSEL AND THE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE AND OFFICER ANNUALLY SIGNS A STATEMENT THAT AFFIRMS SUCH PERSON'S UNDERSTANDING OF THE TRUST'S CONFLICT OF INTEREST POLICY WHICH WAS PREVIOUSLY AGREED TO BY THE TRUSTEES. THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY CONFLICT OR POSSIBLE CONFLICT IN ACCORDANCE WITH THE TERMS OF THE CONFLICT OF INTEREST POLICY, AND ARE PRECLUDED FROM ACTING AS A TRUSTEE WITH RESPECT TO ANY MATTER THAT WOULD POSE A CONFLICT OR POSSIBLE CONFLICT WITH THE CONFLICT OF INTEREST POLICY. TO ENSURE THE TRUST OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT STATUS AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. PRIOR TO SIGNING OF THE MOST RECENT STATEMENT, TRUST COUNSEL ADVISED THE TRUSTEES THAT THEY ARE NOT AWARE OF ANY CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST THAT INVOLVE THE TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G SPEAKER FEES AND RELATED EXPENSES 553,264.