2024-08-15T09:16:32-05:00 2023-09-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-10-01 134075948 WOMENS NATIONAL BASKETBALL PLAYERS ASSOCIATION WOME 2126550904 1133 AVE OF THE AMERICANS 5TH FL NEW YORK NY 10036 TERRI JACKSON EXECUTIVE DIRECTOR 2126550904 2024-08-15 1 1 ERIN CRANMER P01712644 2023319880 2024-08-08 2022 2024-08-08 14:25:15Z NNEKA OGWUMIKE 1133 AVE OF THE AMERICANS 5TH FL NEW YORK NY 10036 2119321 0 X WWW.WNBPA.ORG X 1998 NY SEE SCHEDULE O. 7 7 4 0 0 0 616104 1085935 761488 1013057 1806 13109 4325 7220 1383723 2119321 30000 0 0 0 626623 829754 0 0 0 644405 546828 1301028 1376582 82695 742739 3636745 5365655 1987389 2504016 1649356 2861639 SEE SCHEDULE O. 0 0 THE WNBPA IS A LABOR ORGANIZATION THAT REPRESENTS WNBA PLAYERS. 0 1 0 1 0 0 0 0 0 1 1 0 1 1 1 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 0 0 1 9 0 1 4 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 0 1 1 0 1 1 1 0 1 1 NY X TERRI JACKSON 2126550880 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 NNEKA OGWUMIKE PRESIDENT 5.00 X X 0 0 0 ELIZABETH WILLIAMS SECRETARY 5.00 X X 0 0 0 LAYSHIA CLARENDON FIRST VICE PRESIDENT 5.00 X X 0 0 0 CHINEY OGWUMIKE VICE PRESIDENT 5.00 X X 0 0 0 NATALIE ACHONWA TREASURER 5.00 X X 0 0 0 SUE BIRD VICE PRESIDENT 5.00 X X 0 0 0 SATOU SABALLY VICE PRESIDENT 5.00 X X 0 0 0 MONIQUE BILLINGS PLAYER REPRESENTATIVE 5.00 X 0 0 0 AARI MCDONALD PLAYER REPRESENTATIVE 5.00 X 0 0 0 KAHLEAH COPPER PLAYER REPRESENTATIVE 5.00 X 0 0 0 ALLIE QUIGLEY PLAYER REPRESENTATIVE 5.00 X 0 0 0 JASMINE THOMAS PLAYER REPRESENTATIVE 5.00 X 0 0 0 JOYNER HOLMES PLAYER REPRESENTATIVE 5.00 X 0 0 0 KAYLA THORTON PLAYER REPRESENTATIVE 5.00 X 0 0 0 VERONICA BURTON PLAYER REPRESENTATIVE 5.00 X 0 0 0 KELSEY PLUM PLAYER REPRESENTATIVE 5.00 X 0 0 0 A'JA WILSON PLAYER REPRESENTATIVE 5.00 X 0 0 0 BRITNEY SYKES PLAYER REPRESENTATIVE 5.00 X 0 0 0 RACHEL BANHAM PLAYER REPRESENTATIVE 5.00 X 0 0 0 JESSICA SHEPARD PLAYER REPRESENTATIVE 5.00 X 0 0 0 STEFANIE DOLSON PLAYER REPRESENTATIVE 5.00 X 0 0 0 JOCELYN WILLOUGHBY PLAYER REPRESENTATIVE 5.00 X 0 0 0 BRIANNA TURNER PLAYER REPRESENTATIVE 5.00 X 0 0 0 SOPHIE CUNNINGHAM PLAYER REPRESENTATIVE 5.00 X 0 0 0 BREANNA STEWART PLAYER REPRESENTATIVE 5.00 X 0 0 0 JANTEL LAVENDER PLAYER REPRESENTATIVE 5.00 X 0 0 0 ALYSHA CLARK PLAYER REPRESENTATIVE 5.00 X 0 0 0 SHAKIRA AUSTIN PLAYER REPRESENTATIVE 5.00 X 0 0 0 DANIELLE ROBINSON PLAYER REPRESENTATIVE 5.00 X 0 0 0 VICTORIA VIVIANS PLAYER REPRESENTATIVE 5.00 X 0 0 0 TERRI JACKSON EXECUTIVE DIRECTOR 40.00 X 230152 0 34743 MICHAEL GOLSHOLL ASSOCIATE DIRECTOR OF WNBP 40.00 X 159036 0 16717 JAYNE MARINELLI ASSOCIATE DIRECTOR OF PLAYER RELATIONS 1.00 X 160241 0 21423 549429 0 72883 3 0 1 0 0 1085935 1085935 LICENSING REVENUE 900099 523120 523120 MEMBERSHIP DUES 900099 298051 298051 SPONSORSHIP REVENUE 900099 169200 169200 AGENT REVENUE 900099 22686 22686 1013057 13109 13109 7220 7220 7220 2119321 1020277 0 13109 264743 479094 18623 17442 49852 3450 26150 10741 33866 13561 187027 1232 86886 ALLOCATION OF SHARED SE 142170 BACKGROUND CHECKS 7184 TEMPORARY STAFFING 5628 28933 1376582 1050394 799556 709534 2533310 1048249 687173 10800 8625 7803 2054 822 311628 311628 504086 1033166 3636745 5365655 214533 245955 1772856 2258061 1987389 2504016 X 1649356 2861639 1649356 2861639 3636745 5365655 X 742739 469544 0 X 0 1 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 8625 7803 822 822 OTP INVESTMENT 300000 C COLLECTIVE INVESTMENTS 11628 C 311628 DUE FROM WNBPA HOLDINGS INC 1033166 1033166 DUE TO(FROM) NBPA 360311 HELD FOR PLAYERS 1819323 DUE TO WNBPA FOUNDATION 78427 2258061 X PART X, LINE 2: THE WNBPA ADHERES TO THE PROVISION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE WNBPA PERIODICALLY REVIEWS ITS TAX POSITION AND RECOGNIZES ASSETS OR LIABILITIES AS NECESSARY. AS OF SEPTEMBER 30, 2023, THE STATUTE OF LIMITATION FOR TAX YEARS 2020 THROUGH 2022 REMAIN OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE WNBPA FILES RETURNS. X X 0 0 0 TERRI JACKSON EXECUTIVE DIRECTOR 230152 0 0 0 0 0 20500 0 14243 0 264895 0 0 0 JAYNE MARINELLI ASSOCIATE DIRECTOR OF PLAYER RELATIO 160241 0 0 0 0 0 20500 0 923 0 181664 0 0 0 MICHAEL GOLSHOLL ASSOCIATE DIRECTOR OF WNBP 159036 0 0 0 0 0 3531 0 13186 0 175753 0 0 0 PART I, LINE 3 THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED USING AN INDEPENDENT COMPENSATION CONSULTANT ALONG WITH A COMPENSATION SURVEY. FORM 990, PART VI, SECTION A, LINE 6 GENERAL MEMBERS WITH VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER VOTES TO ELECT A PLAYER REPRESENTATIVE AS WELL AS AN ALTERNATE PLAYER REPRESENTATIVE FOR THEIR TEAM. IN ADDITION, THERE IS A FIVE (5) MEMBER EXECUTIVE COMMITTEE COMPRISED OF A PRESIDENT, FIRST VICE PRESIDENT, SECRETARY/TREASURER AND TWO (2) VICE PRESIDENTS ELECTED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE ORGANIZATION'S OUTSIDE AUDIT FIRM AND IN-HOUSE FINANCIAL AND LEGAL PROFESSIONALS. AFTER REVIEW, THE FORM IS FINALIZED AND SUBMITTED. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE DIRECTOR OF OPERATIONS IS DETERMINED USING AN INDEPENDENT COMPENSATION CONSULTANT ALONG WITH A COMPENSATION SURVEY. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 ADJUSTING ENTRIES WERE MADE FOR THE PRIOR YEAR AUDITED FINANCIAL STATEMENTS AFTER THE FILING OF THE 2021 FORM 990. THESE CHANGES ARE INCLUDED AS A PRIOR PERIOD ADJUSTMENT FOR THE 2022 FORM 990. FORM 990, PART I, LINE 1 AND PART III, LINE 1 TO UNITE, IN ONE LABOR ORGANIZATION, ALL WOMEN BASKETBALL PLAYERS ELIGIBLE FOR MEMBERSHIP REGARDLESS OF RACE, CREED, COLOR, AGE OR NATIONAL ORIGIN AND TO PROMOTE A HIGH SENSE OF LOYALTY AMONG ALL MEMBERS. SPECIFICALLY, THE ASSOCIATION'S CHARGE IS TO: 1)REPRESENT ITS MEMBERSHIP AND ESTABLISH THROUGH COLLECTIVE BARGAINING WITH THE WNBA AND THE MANAGEMENT OF THE VARIOUS TEAMS COMPRISING THE WNBA, IMPROVED WORKING CONDITIONS, ECONOMIC BENEFITS AND JOB SECURITY; 2)ENGAGE IN EDUCATIONAL, LEGISLATIVE, CIVIC, SOCIAL WELFARE, COMMUNITY OR OTHER ACTIVITIES THAT WILL ADVANCE AND SAFEGUARD THE ECONOMIC SECURITY AND GENERAL SOCIAL WELFARE OF EMPLOYEES IN THIS INDUSTRY BOTH DURING AND AFTER THEIR PLAYING CAREERS; 3)FUNCTION AS AN AUTONOMOUS LABOR ORGANIZATION AND ENTER INTO WHATEVER COOPERATIVE EFFORTS WITH OTHER LABOR ORGANIZATIONS THE WNBPA DEEMS TO BE IN THE BEST INTEREST OF ITS MEMBERS; AND 4)TAKE ALL STEPS AND ACTIONS CONSISTENT WITH THE CONSTITUTION, BY-LAWS AND POLICIES OF THE WNBPA TO IMPLEMENT AND CARRY OUT THE OBJECTIVES, OBLIGATIONS, ACTIVITIES AND RESPONSIBILITIES OF THE ORGANIZATION. WOMEN'S NATIONAL BASKETBALL PLAYERS ASSOCIATION FOUNDATION 1133 AVENUE OF THE AMERICAS NEW YORK NY 10036 TO PROVIDE GRANTS TO SELECTED 501(C)(3) ORGANIZATIONS NY 501(C)(3) 170(B)(1)(A) 0 WOMENS NATIONAL BASKETBALL PLAYERS HOLDINGS 1133 AVENUE OF AMERICAS NEW YORK NY 10036 863002969 LICENSING COMPANY NY WOMENS NATIONAL BASKETBALL PLAYERS C 26924 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0