Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
990 • Fiscal year 2016 • EIN 74-3107179
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 11.4% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Assets
Up$523,324
Up $68,798 (+15%) from 2015
Net Assets
Flat$0
Flat from 2015
Liabilities
Up$523,324
Up $68,798 (+15%) from 2015
Revenue
Up$1,345,951
Up $221,182 (+20%) from 2015
Expenses
Up$1,345,951
Up $221,182 (+20%) from 2015
Net Income
Flat$0
Flat from 2015
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.
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 nbpa and the nba.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $443,427 | $452,793 | ▲ $9,366 |
| Accounts Receivable | - | $67,019 | - |
| Prepaid Expenses and Deferred Charges | $9,320 | - | - |
| Land, Buildings, and Equipment, Net | $1,779 | $3,512 | ▲ $1,733 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $454,526 | $523,324 | ▲ $68,798 |
| Liabilities | |||
| Other Liabilities | $454,526 | $523,324 | ▲ $68,798 |
| Total Liabilities | $454,526 | $523,324 | ▲ $68,798 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $0 | → $0 |
| Total Liabilities and Net Assets / Fund Balance | $454,526 | $523,324 | ▲ $68,798 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $3,512 | $6,755 | $10,267 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Deborah Murman | Director of Career Develop | PT | $131,100 | $22,404 | $153,504 |
| Michele Roberts | Executive Director of Nbpa | - | $6,000 | $101 | $6,101 |
| Theresa Clark Messer | Director of Finance - Until 12/15 | - | $3,652 | $677 | $4,329 |
| Name | Title |
|---|---|
| Daniel Rube | Trustee |
| Gregory Taylor | Trustee |
| Roger Mason Jr | Trustee |
| Ronald Klempner | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $775,424 |
| Other Expenses | $570,527 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $482,709 |
| Fees for Services Other | - | - | - | $228,780 |
| Travel | - | - | - | $218,454 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $161,606 |
| Other Employee Benefits | - | - | - | $77,524 |
| Office Expenses | - | - | - | $58,606 |
| Payroll Taxes | - | - | - | $45,287 |
| Insurance | - | - | - | $35,178 |
| Occupancy | - | - | - | $25,293 |
| Pension Plan Contributions | - | - | - | $8,298 |
| Depreciation Depletion | - | - | - | $2,515 |
| Conferences and Meetings | - | - | - | $1,684 |
| Information Technology | - | - | - | $17 |
| Total Functional Expenses | $0 | $0 | $0 | $1,345,951 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,345,951 |
| Total Expenses per Audited Statements | $1,345,951 |
| Total Expenses per Form 990 | $1,345,951 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Nbpa - Career Development Program | $264,276 |
| Due to Nbpa - Health Program | $147,068 |
| Unearned Revenue - Health Program | $111,980 |
“Because the trust is jointly operated and administered by the national basketball players association (nbpa) and the nba, (i) the nbpa trustees are in a "business relationship" with each other by virtue of roger mason, jr. Being the deputy executive director of the nbpa and ron klempner being an employee of the nbpa and (ii) the nba trustees are in a "business relationship" with each other by virtue of both being officers of the nba.”
“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.”
“The form 990 is reviewed by the fund office, trust counsel and the trustees.”
“Each trustee and officer annually signs a statement that affirms such person's understanding of the trust's conflict of interest policy; this conflict of interest policy was previously agreed to by the trustees. Prior to the signing of the most recent statement, trust counsel advised the trustees that trust counsel are not aware of any conflicts of interest or potential conflicts of interest that involve 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 otherwise 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.”
“No documents are available to the public.”
“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.”
“Professional fee - health 150,249. Payroll services 901. Professional fee - career 77,630.”
“The process for selection and oversight of the auditor has not changed from the prior year.”
“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. As of june 30, 2016 and 2015, the trust does not have a liability for unrecognized tax benefits. The trust files the return of organization exempt from income tax (form 990) in the u.s. Federal jurisdiction.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 67019 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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 NBPA AND THE NBA. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SHELIA THOMPSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2126550880 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1133 AVENUE OF AMERICAS |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10036 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 443427 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 452793 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 161606 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1684 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1125 |
| IRS990/CYOtherExpensesAmt | 0 | 570527 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1344826 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 775424 |
| IRS990/CYTotalExpensesAmt | 0 | 1345951 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1345951 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2515 |
| IRS990/Desc | 0 | CAREER DEVELOPMENT PROGRAM - ENHANCED 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 228780 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 101 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 22404 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 677 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RONALD KLEMPNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DANIEL RUBE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GREGORY TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROGER MASON JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICHELE ROBERTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DEBORAH MURMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | THERESA CLARK MESSER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 6000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 131100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 3652 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR OF NBPA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR OF CAREER DEVELOP |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR OF FINANCE - UNTIL 12/15 |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1345951 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 17 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 35178 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1125 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1125 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 6755 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1779 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3512 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10267 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 25293 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 58606 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 77524 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 454526 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 523324 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 482709 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 45287 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8298 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9320 |
| IRS990/PrincipalOfficerNm | 0 | DEBORAH MURMAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACT REV - CAREER |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONTRACT REV - HEALTH |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1125165 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 219661 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1125165 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 219661 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | HEALTH PROGRAM - ENHANCED THE INVOLVEMENT OF NBA PLAYERS IN MAKING DECISIONS THAT AFFECT THEIR WORKING LIVES THROUGH HEALTH PROGRAMS AS AUTHORIZED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE NBPA AND NBA. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 145 |
| IRS990/PYOtherExpensesAmt | 0 | 535099 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1124624 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 589670 |
| IRS990/PYTotalExpensesAmt | 0 | 1124769 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1124769 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 0 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1345951 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3512 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 6755 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 10267 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 111980 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 264276 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 147068 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | UNEARNED REVENUE - HEALTH PROGRAM |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO NBPA - CAREER DEVELOPMENT PROGRAM |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DUE TO NBPA - HEALTH PROGRAM |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1345951 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. AS OF JUNE 30, 2016 AND 2015, THE TRUST DOES NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE TRUST FILES THE RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IN THE U.S. FEDERAL JURISDICTION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3512 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1345951 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 523324 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1345951 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1345951 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1345951 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 131100 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 22404 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DEBORAH MURMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | DIRECTOR OF CAREER DEVELOP |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 153504 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BECAUSE THE TRUST IS JOINTLY OPERATED AND ADMINISTERED BY THE NATIONAL BASKETBALL PLAYERS ASSOCIATION (NBPA) AND THE NBA, (I) THE NBPA TRUSTEES ARE IN A "BUSINESS RELATIONSHIP" WITH EACH OTHER BY VIRTUE OF ROGER MASON, JR. BEING THE DEPUTY EXECUTIVE DIRECTOR OF THE NBPA AND RON KLEMPNER BEING AN EMPLOYEE OF THE NBPA AND (II) THE NBA TRUSTEES ARE IN A "BUSINESS RELATIONSHIP" WITH EACH OTHER BY VIRTUE OF BOTH BEING OFFICERS OF THE NBA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS REVIEWED BY THE FUND OFFICE, TRUST COUNSEL AND THE TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH TRUSTEE AND OFFICER ANNUALLY SIGNS A STATEMENT THAT AFFIRMS SUCH PERSON'S UNDERSTANDING OF THE TRUST'S CONFLICT OF INTEREST POLICY; THIS CONFLICT OF INTEREST POLICY WAS PREVIOUSLY AGREED TO BY THE TRUSTEES. PRIOR TO THE SIGNING OF THE MOST RECENT STATEMENT, TRUST COUNSEL ADVISED THE TRUSTEES THAT TRUST COUNSEL ARE NOT AWARE OF ANY CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST THAT INVOLVE 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 OTHERWISE 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PROFESSIONAL FEE - HEALTH 150,249. PAYROLL SERVICES 901. PROFESSIONAL FEE - CAREER 77,630. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE PROCESS FOR SELECTION AND OVERSIGHT OF THE AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINE 2B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 454526 |
| IRS990/TotalAssetsEOYAmt | 0 | 523324 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 454526 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 523324 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1345951 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 454526 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 523324 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 454526 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 523324 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherCompensationAmt | 0 | 23182 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1344826 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 140752 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1125 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1344826 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1345951 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 454526 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 523324 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 218454 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1133 AVENUE OF AMERICAS |
| IRS990/USAddress/CityNm | 0 | NEW YORK |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 10036 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | NONE |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RONALD KLEMPNER DANIEL RUBE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEES |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2126550880 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-05-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NBPANBA LABOR-MANAGEMENT COOPERATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | AND EDUCATION TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NBPA |
| ReturnHeader/Filer/EIN | 0 | 743107179 |
| ReturnHeader/Filer/PhoneNum | 0 | 2126550880 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1133 AVENUE OF AMERICAS |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10036 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161131146 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BONADIO & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 171 SULLYS TRAIL SUITE 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PITTSFORD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14534 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5853811000 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAWN MINEMIER |
| ReturnHeader/ReturnTs | 0 | 2017-05-01T10:57:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-06-30 |
| ReturnHeader/TaxYr | 0 | 2015 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.