2026-08-14T09:06:06-05:00 2025-09-30 161131146 BONADIO & CO LLP 171 SULLYS TRAIL PITTSFORD NY 14534 990 2024-10-01 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 2026-08-14 1 0 DAWN MINEMIER P01339753 5853811000 2024 2025-03-06 01:10:19Z RON KLEMPNER 1133 AVENUE OF THE AMERICAS 5TH FLR NEW YORK NY 10036 509547 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 2120080 497244 52330 12303 0 0 2172410 509547 0 0 0 0 1405910 288938 0 0 0 766500 220609 2172410 509547 0 0 2988223 973784 2988223 973784 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. 0 0 CAREER DEVELOPMENT PROGRAM - ENHANCES THE INVOLVEMENT OF NBA PLAYERS (INCLUDING G LEAGUE 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- ENHANCES THE INVOLVMENT OF NBA PLAYERS (INCLUDING G LEAGUE 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 (INCLUDING G LEAGUE 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 0 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 CAMERON JONES 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 UNTIL 10/9/2024 1.00 X X 0 0 0 JAMILA WIDEMAN TRUSTEE UNTIL 2/1/2025 1.00 X X 0 0 0 MORGAN CATO TRUSTEE EFFECTIVE 12/19/2024 1.00 X X 0 0 0 KATHY BEHRENS TRUSTEE EFFECTIVE 2/1/2025 1.00 X X 0 0 0 ARTIE BAYES MANAGER OF OFF THE COURT THROUGH 4/2024 40.00 X 52405 0 18683 CAMERON JONES CHIEF FINANCE OFFICER 1.00 X 7388 0 469 59793 0 19152 0 0 0 0 0 CONTRACT REV - CAREER 900099 295899 295899 CONTRACT REV - OFF THE 900099 152861 152861 CONTRACT REVENUE - FIN 900099 48484 48484 497244 12303 12303 509547 497244 0 12303 30683 207074 3140 28355 19686 50000 3556 77376 4017 ALLOCATED SHARED SERVIC 85660 509547 1523454 518125 1461938 452039 2831 3620 13200 13200 0 0 2988223 973784 2988223 973784 2988223 973784 X 0 0 0 0 0 0 0 0 2988223 973784 0 0 X 0 1 X 1 0 13200 13200 0 0 UNEARNED REVENUE- HEALTH PROGRAM 514274 DUE TO NBPA- CAREER DEVELOPMENT PROGRAM 250887 DUE TO NBPA- OFF THE COURT 158622 DUE TO NBPA- FINANCIAL LITERACY PROGRAM 50001 973784 X 509547 0 509547 0 509547 509547 0 509547 0 509547 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. 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) CAMERON JONES IS IN A "BUSINESS RELATIONSHIP" WITH RONALD KLEMPNER, PURVIS SHORT, MORGAN CATO, AND ARTIE BAYES BY VIRTUE OF MR. KLEMPNER, MS. CATO AND MR. BAYES EACH BEING EMPLOYED BY THE NBPA, AND MR. SHORT UNTIL 10/9/24 HAVING BEEN EMPLOYED BY THE NBPA, OF WHICH CAMERON JONES IS THE CHIEF FINANCIAL OFFICER AND (II) MR. RUBE IS IN A "BUSINESS RELATIONSHIP" WITH KATHY BEHRENS AND JAMILA WIDEMAN BY VIRTUE OF (A) MR. RUBE AND MS. BEHRENS BOTH BEING OFFICERS OF THE NBA AND (B) MS. WIDEMAN HAVING BEEN EMPLOYED BY THE NBA DURING THE FISCAL YEAR TO WHICH THIS FILING RELATED, 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.