2025-01-15T07:41:39-06:00 2024-08-31 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-09-01 232187133 WOMEN'S BASKETBALL COACHES ASSOC WOME 7702798027 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 DANIELLE DONEHEW EXEC. DIR/SECRETARY 7702798027 2025-01-13 1 1 TIFFANY T ORR CPA P01559485 7703948000 2025-01-13 2023 2024-10-15 13:58:12Z DANIELLE DONEHEW 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 3965209 0 X WBCA.ORG X 1981 GA THE WBCA LEADS, SERVES AND UNITES COACHES OF WOMEN'S BASKETBALL FOR THE GOOD OF OUR GAME AND THOSE WHO PLAY IT. 28 26 6 0 0 0 5102 3935 2499949 2613223 85716 168219 1370 19480 2592137 2804857 50442 43250 0 0 1122013 1178131 0 0 21407 1138917 1343698 2311372 2565079 280765 239778 4689748 5043252 1877 1508 4687871 5041744 X THE WBCA LEADS, SERVES AND UNITES COACHES OF WOMEN'S BASKETBALL FOR THE GOOD OF OUR GAME AND THOSE WHO PLAY IT. 1 0 2176455 43250 2632703 FOUNDED IN 1981, WBCA IS THE PROFESSIONAL ASSOCIATION FOR COACHES OF WOMEN'S AND GIRLS' BASKETBALL AT ALL LEVELS OF COMPETITION. THE WBCA OFFERS EDUCATIONAL RESOURCES THAT COACHES NEED TO HELP MAKE THEMSELVES BETTER LEADERS, TEACHERS AND MENTORS TO THEIR PLAYERS; PROVIDES OPPORTUNITIES FOR COACHES TO CONNECT WITH PEERS IN THE PROFESSION; SERVES AS THE UNIFYING VOICE OF A DIVERSE COMMUNITY OF COACHES TO THOSE ORGANIZATIONS THAT CONTROL THE GAME; AND CELEBRATES THOSE COACHES, PLAYERS AND OTHER INDIVIDUALS WHO EXCEL EACH YEAR AND CONTRIBUTE TO THE ADVANCEMENT OF THE SPORT. 2176455 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 7 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 26 0 0 0 0 1 1 0 1 1 0 0 1 1 1 0 1 1 1 1 1 1 GA X DANIELLE DONEHEW 7702798027 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 DANIELLE DONEHEW EXEC. DIR/SECRETARY 40.00 X X 354047 0 57258 CORI CLOSE IMM. PAST PRESIDENT 0.00 X X 0 0 0 COURTNEY BANGHART PRESIDENT 0.00 X X 0 0 0 CHEYTORIA PENNY TREASURER 0.00 X X 0 0 0 JONI TAYLOR DIRECTOR 0.00 X 0 0 0 JOSE FERNANDEZ VICE PRESIDENT 0.00 X X 0 0 0 CHARMIN SMITH DIRECTOR 0.00 X 0 0 0 STEPHANIE YELTON DIRECTOR 0.00 X 0 0 0 POLLY THOMASON DIRECTOR 0.00 X 0 0 0 ROMEO LAGMAY DIRECTOR 0.00 X 0 0 0 JULIE EDDLEMAN DIRECTOR 0.00 X 0 0 0 LYNN HOLZMAN DIRECTOR 0.00 X 0 0 0 BINH NGUYEN DIRECTOR 0.00 X 0 0 0 CAROL CALLAN DIRECTOR 0.00 X 0 0 0 KELLY BLACK-HOLMES DIRECTOR 0.00 X 0 0 0 GENE HILL DIRECTOR 0.00 X 0 0 0 DAVE SLIFER DIRECTOR 0.00 X 0 0 0 MARY ELLEN GILLESPIE DEPUTY DIRECTOR 40.00 X X 202880 0 32579 LIZ HOLLINGWORTH DIRECTOR 0.00 X 0 0 0 MIKE NEIGHBORS DIRECTOR 0.00 X 0 0 0 DANIELLE O'BANION DIRECTOR 0.00 X 0 0 0 JULIE ROE LACH DIRECTOR 0.00 X 0 0 0 CARISSA SAIN DIRECTOR 0.00 X 0 0 0 STEVE YANG DIRECTOR 0.00 X 0 0 0 CLEVE WRIGHT DIRECTOR 0.00 X 0 0 0 SHAWN CHAFFIN DIRECTOR 0.00 X 0 0 0 KATHY MAGUIRE DIRECTOR 0.00 X 0 0 0 KELLY BARSKY DIRECTOR 0.00 X 0 0 0 556927 0 89837 2 0 1 0 0 3935 3935 SPONSORSHIPS & EXHIBITORS 900099 1281856 1281856 CONVENTIONS & FEES 900099 772485 772485 MEMBERSHIP DUES 900099 531962 531962 EDUCATION FEES 900099 26920 26920 2613223 147500 147500 1181071 1160352 20719 20719 20719 OTHER INCOME 900099 19480 19480 19480 2804857 2632703 0 168219 X 43250 43250 556927 459632 93675 3620 340172 279095 55450 5627 70137 57884 11797 456 159169 131362 26772 1035 51726 42690 8700 336 14960 14960 33688 33688 5560 5560 334681 279342 52266 3073 20989 20989 17526 14861 2560 105 57009 47012 9548 449 214567 214377 180 10 20169 16591 3335 243 18480 15468 2843 169 EVENT EXPENSE 366774 366774 WEBSITE & DATABASE FEES 76358 38450 37908 VIDEO PRODUCTION 57000 57000 BANK AND CREDIT CARD FE 40561 40561 65376 51117 7975 6284 2565079 2176455 367217 21407 2242443 2495497 159909 65060 115019 94849 1941286 2061906 391000 391000 4689748 5043252 1877 1508 1877 1508 X 4578191 5000177 109680 41567 4687871 5041744 4689748 5043252 239778 114095 0 X 0 1 X 1 0 X 28444 255800 254703 5102 3935 547984 1572894 1772486 2781807 2499949 2613223 11240359 1601338 2028286 3036510 2505051 2617158 11788343 0 0 0 11788343 67417 70986 72855 52679 147500 411437 67417 70986 72855 52679 147500 411437 2940 575 5355 1370 19480 29720 1671695 2099847 3114720 2559100 2784138 12229500 0.96390 0.97040 0.03360 0.02770 X 159909 65060 94849 94849 391000 C 391000 PAYROLL LIABILITIES 1508 1508 X PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, WBCA IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE, JUMP SHOT IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED AUGUST 31, 2024 AND 2023, THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME. THE ASSOCIATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF AUGUST 31, 2024 AND 2023, THE ASSOCIATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 GRANTS 8 43250 X 0 0 0 0 0 0 0 0 0 DANIELLE DONEHEW EXEC. DIR/SECRETARY 354047 0 0 0 0 0 27600 0 29658 0 411305 0 0 0 MARY ELLEN GILLESPIE DEPUTY DIRECTOR 202880 0 0 0 0 0 15978 0 16601 0 235459 0 0 0 FORM 990, PART III, LINE 2 WITH WBCA ENTERPRISES, LLC, THE WBCA IS ATTEMPTING TO CREATE A NEW REVENUE STREAM THROUGH THE PRODUCTION OF BASKETBALL EVENTS FOR COLLEGE WOMEN'S BASKETBALL PROGRAMS TO PROVIDE ADDITIONAL OPPORTUNITIES SIMILAR TO WHAT IS CURRENTLY AVAILABLE TO MEN'S PROGRAMS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS DO NOT ELECT MEMBERS OF THE GOVERNING BODY. DECISIONS BY THE BOARD OF DIRECTORS ARE NOT SUBJECT TO THE REVIEW AND APPROVAL OF THE MEMBERSHIP WITH ONE EXCEPTION. A DECISION BY THE BOARD TO ADOPT A SUBSTANTIVE AMENDMENT TO THE ASSOCIATION'S BYLAWS THAT THE BOARD DEEMS NONCONTROVERSIAL BY MEANS OF A UNANIMOUS VOTE TO THAT EFFECT IS SUBJECT TO OVERRIDE BY "ACTIVE MEMBERS." CONCERNED ACTIVE MEMBERS HAVE 90 DAYS FROM THE DATE OF THE ADOPTION OF THE NONCONTROVERSIAL AMENDMENT TO REQUEST IN WRITING THAT A REFERENDUM OF ALL ACTIVE MEMBERS TO OVERRIDE THE BOARD'S ACTION BE CONDUCTED. AT LEAST 10 PERCENT OF ACTIVE MEMBERS MUST REQUEST AN OVERRIDE TO TRIGGER THE REFERENDUM. IF A REFERENDUM IS CONDUCTED, A MAJORITY AFFIRMATIVE VOTE OF ACTIVE MEMBERS CASTING A VOTE IS REQUIRED TO SUCCESSFULLY OVERRIDE THE BOARD'S ACTION AND NULLIFY THE NONCONTROVERSIAL AMENDMENT. FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBER TERMS NOW RUN FROM CONVENTION OF START YEAR THROUGH CONVENTION OF END YEAR. TERM LENGTH REMAINS THE SAME. THE BOARD OF DIRECTORS SELECTS QUALIFIED PERSONS TO FILL OPEN POSITIONS ON THE BOARD AT THE WBCA CONVENTION. BOARD MEMBERS ARE NO LONGER VOTED INTO SERVICE. DECISIONS BY THE BOARD OF DIRECTORS ARE NOT SUBJECT TO THE REVIEW AND APPROVAL OF THE MEMBERSHIP WITH ONE EXCEPTION. A DECISION BY THE BOARD TO ADOPT A SUBSTANTIVE AMENDMENT TO THE ASSOCIATION'S BYLAWS THAT THE BOARD DEEMS NONCONTROVERSIAL BY MEANS OF A UNANIMOUS VOTE TO THAT EFFECT IS SUBJECT TO OVERRIDE BY "ACTIVE MEMBERS." CONCERNED ACTIVE MEMBERS HAVE 90 DAYS FROM THE DATE OF THE ADOPTION OF THE NONCONTROVERSIAL AMENDMENT TO REQUEST IN WRITING THAT A REFERENDUM OF ALL ACTIVE MEMBERS TO OVERRIDE THE BOARD'S ACTION BE CONDUCTED. AT LEAST 10 PERCENT OF ACTIVE MEMBERS MUST REQUEST AN OVERRIDE TO TRIGGER THE REFERENDUM. IF A REFERENDUM IS CONDUCTED, A MAJORITY AFFIRMATIVE VOTE OF ACTIVE MEMBERS CASTING A VOTE IS REQUIRED TO SUCCESSFULLY OVERRIDE THE BOARD'S ACTION AND NULLIFY THE NONCONTROVERSIAL AMENDMENT. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD IS ADVISED THE 990 IS AVAILABLE FOR THEIR REVIEW FOR A ONE WEEK PERIOD AND IS ASKED TO PROVIDE COMMENTS AND/OR ASK QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE DEPUTY DIRECTOR IS DETERMINED AND MANAGED BY THE EXECUTIVE DIRECTOR. THE TREASURER IS CONSULTED AND THE INDEPENDENT REVIEW INCLUDES THIS POSITION TO ADVISE AND GUIDE THE EXECUTIVE DIRECTOR. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED AND MANAGED BY THE BOARD TREASURER AND BOARD PRESIDENTIAL LINE (PRESIDENT, VICE PRESIDENT, IMMEDIATE PAST PRESIDENT).A MARKET STUDY IS DONE EACH TIME THE CONTRACT IS EXTENDED.THE CURRENT PRESIDENT SIGNS THE EXECUTIVE DIRECTOR'S AGREEMENT WHEN EXTENDED. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 279,342. MANAGEMENT AND GENERAL EXPENSES 52,266. FUNDRAISING EXPENSES 3,073. TOTAL EXPENSES 334,681. WBCA ENTERPRISES LLC 4646 LAWRENCEVILLE HIGHWAY NW LILBURN GA 30047 932800695 TO CONDUCT WOMEN'S COLLEGE BASKETBALL TOURNAMENTS, TRAINING AND EDUCATIONAL GA -161940 42947 WBCA JUMP SHOT LAND CORPORATION 4646 LAWRENCEVILLE HIGHWAY LILBURN GA 30047 812927064 RE GA 501(C)(2) WBCA 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 JUMP SHOT LAND CORPORATION K 30000 FMV