Form990EZ
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
bullet Do not enter social security numbers on this form as it may be made public.


bullet Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
A
For the 2023 calendar year, or tax year beginning 01-01-2023, and ending 12-31-2023
B
Check if applicable:
C Name of organization
NATIONAL BASKETBALL ATHLETIC
EQUIPMENT MANAGERS ASSOCIATION
Number and street (or P. O. box, if mail is not delivered to street address)2970 CLAIRMONT ROAD SUITE 1030
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code ATLANTA, GA30329
D Employer identification number

46-1526027
E Telephone number

(610) 544-5900
F Group Exemption
Numberbullet  
G Accounting Method: Other (specify) bullet   H Check bulletI Website:bulletHTTPS://NBAEMA.COM/J Tax-exempt status (check only one) - ( 6) bullet (insert no.) or
K Form of organization:  
L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ ...........................bullet $ 70,453
Part Ⅰ
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) Check if the organization used Schedule O to respond to any question in this Part I.....................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received .................... 1  
2 Program service revenue including government fees and contracts ................ 2 69,000
3 Membership dues and assessments ............................. 3  
4 Investment income .................................... 4 1,453
5a Gross amount from sale of assets other than inventory ....... 5a  
b Less: cost or other basis and sales expenses ............ 5b  
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) 6a  
b Gross income from fundraising events (not including $   of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000) ..6b  
c Less: direct expenses from gaming and fundraising events ... 6c  
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d  
7a Gross sales of inventory, less returns and allowances ...... 7a  
b Less: cost of goods sold ............. 7b  
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c  
8 Other revenue (describe in Schedule O) .................... 8  
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 .............. Bullet 9 70,453
.
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................ 10  
11 Benefits paid to or for members ...................... 11  
12 Salaries, other compensation, and employee benefits ................ 12  
13 Professional fees and other payments to independent contractors ............ 13 14,344
14 Occupancy, rent, utilities, and maintenance ................... 14  
15 Printing, publications, postage, and shipping ................... 15  
16 Other expenses (describe in Schedule O) ................... 16 77,923
17 Total expenses. Add lines 10 through 16 ................. Bullet 17 92,267
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9) ............ 18 -21,814
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return) ................. 19 119,281
20 Other changes in net assets or fund balances (explain in Schedule O) ........... 20  
21 Net assets or fund balances at end of year. Combine lines 18 through 20 .......... 21 97,467
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2023)
Form 990-EZ (2023)
Page 2
Part ⅡBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
112,198
22
96,967
23Land and buildings....................
 
23
 
24Other assets (describe in Schedule O) ..........
8,095
24
500
25Total assets......................
120,293
25
97,467
26
Total liabilities (describe in Schedule O) .............
1,012
26
 
27Net assets or fund balances (line 27 of column (B) must agree with line 21)
119,281
27
97,467
Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? THE NATIONAL BASKETBALL EQUIPMENT MANAGERS ASSOCIATION (NABEMA) IS A PROFESSIONAL ORGANIZATION OF FULL-TIME EQUIPMENT MANAGERS EMPLOYED IN THE NBA. OUR MISSION IS TO SUPPORT AND SERVE PLAYERS, COACHES, AND BASKETBALL OPERATIONS STAFF PERSONNEL WITH ALL MATTERS RELATED TO EQUIPMENT AND APPAREL, AS WELL AS MANAGE THE ON-COURT IDENTITY OF OUR RESPECTIVE TEAMS. IN ADDITION, THE NABEMA IS DEDICATED TO THE PROMOTION AND ADVANCEMENT OF ITS ACTIVE MEMBERS. COLLECTIVELY, WE CONTINUOUSLY COLLABORATE IN AN EFFORT TO ACHIEVE STANDARDS, GUIDE CHANGE, AND FOSTER A LEVEL OF CONSISTENCY IN A PROGRESSIVE AND EVER-CHANGING LEAGUE.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 THE ASSOCIATION WILL PROMOTE A BETTER UNDERSTANDING OF THE SERVICES PROVIDED BY EQUIPMENT MANAGER PROFESSIONALS AND HIGHER STANDARDS AND GREATER EFFICIENCY WITHIN THE INDUSTRY. THE ASSOCIATION WILL FURTHER THIS MISSION BY ESTABLISHING AND MAINTAINING INTEGRITY WITHIN THE EQUIPMENT MANAGEMENT INDUSTRY, ENHANCING THE RECOGNITION OF EQUIPMENT MANAGERS AS PROFESSIONALS, PROMOTING BETTER BUSINESS PRACTICES AND IMPROVING SOLIDARITY AND UNIFORMITY IN ESTABLISHING AND MAINTAINING A COMPETITIVE ENVIRONMENT CONDUCIVE FOR ATHLETIC EXCELLENCE AND COMPETITION IN THE NBA. THE ACTIVITIES OF THE ASSOCIATION WILL INCLUDE, BUT SHALL NOT BE LIMITED TO, MEETINGS OF THE MEMBERSHIP AT LEAST ANNUALLY. THE PURPOSE OF SUCH MEETINGS WILL BE TO PROVIDE A MEANS FOR A FREE EXCHANGE OF IDEAS WITHIN THE PROFESSION, TO PROMOTE A BETTER WORKING RELATIONSHIP AMONG THOSE PERSONS INTERESTED IN THE PROBLEMS OF EQUIPMENT MANAGERS, TO DEVELOP FURTHER THE EDUCATION AND PROFESSIONAL ABILITY OF EACH OF THE MEMBERS, AND TO UPDATE THE MEMBERSHIP REGARDING THE ACTIVITIES OF THE ASSOCIATION. IN ADDITION, THE ASSOCIATION MAY FROM TIME TO TIME HONOR AN EQUIPMENT MANAGER WHO DEMONSTRATES EXEMPLARY WORK IN THE FIELD OF EQUIPMENT MANAGEMENT AND MAY FROM TIME TO TIME ORGANIZE CONVENTIONS AND/OR TRADE SHOWS IN FURTHERANCE OF THE ASSOCIATIONS ABOVE-DESCRIBED PURPOSES.
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet		 28a  
29
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		29a
30
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		30a
31 Other program services (describe in Schedule O) ................
(Grants $   ) If this amount includes foreign grants, check here...MediumBullet		 31a
32 Total program service expenses (add lines 28a through 31a).......... bullet 32  
Part Ⅳ
List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated ; see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans, and
deferred compensation		 (e) Estimated amount
of other compensation
MAX REZA  
 
PRESIDENT 		5.00 0    
BRANDON MANGO  
 
TREASURER 		5.00 0    
CURTIS ANDRADE  
 
VICE PRESIDE 		5.00 0    
Form 990-EZ (2023)
Form 990-EZ (2023)
Page 3
Part Ⅴ
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O. See instructions. ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
 
No
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
 
 
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet
37a
 
b
Did the organization file Form 1120-POL for this year?...................
37b
 
No
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
 
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
 
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 bullet   ; section 4912 bullet   ; section 4955 bullet  
b
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I
40b
 
 
c
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958bullet  
d
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organizationbullet  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ................
40e
 
No
41List the states with which a copy of this return is filed. bullet
42a The organization's books are in care of bulletMAX REZA
 Telephone no.bullet (610) 544-5900


Located at bullet2970 CLAIRMONT ROAD SUITE 575ATLANTA, GA ZIP + 4 bullet30329
Yes
No
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . .
42b
 
No
If “Yes," enter the name of the foreign country: bullet
See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
c
At any time during the calendar year, did the organization maintain an office outside the U.S.? . . .
42c
 
No
If “Yes," enter the name of the foreign country: bullet
43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041 - Check here ...... bullet
and enter the amount of tax-exempt interest received or accrued during the tax year ....bullet43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed insteadof Form 990-EZ.............................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year? .........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
 
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
No
Form 990-EZ (2023)
Form 990-EZ (2023)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If “Yes," complete Schedule C, Part I. ...........
46
 
No
Part Ⅵ
Section 501(c)(3) Organizations Only All section 501(c)(3) organizations must answer questions 47- 49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule O to respond to any question in this Part VI ..................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
 
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
 
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
 
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
 
f
Total number of other employees paid over $100,000 .............bullet  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and business address of each independent contractor (b) Type of service (c) Compensation
 
d
Total number of other independent contractors each receiving over $100,000..........bullet  


52
Did the organization complete Schedule A? NOTE. All section 501(c)(3) organizations must attach a
completed Schedule A ........................................bullet
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name bullet

Firm's EIN bullet
Firm's address bullet



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
Form 990-EZ (2023)

Additional Data


Software ID:  
Software Version:  

Form 990-EZ, Special Condition Description:
Special Condition Description

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
NATIONAL BASKETBALL ATHLETIC
EQUIPMENT MANAGERS ASSOCIATION
Employer identification number

46-1526027
Return Reference Explanation
FORM 990-EZ, PART I, LINE 16 EXPENSES ADVERTISING AND PROMOTION 2,170 INSURANCE 715 TRADE SHOW EXPENSE 61,417 LICENSE AND FEES 926 BAD DEBT 4,800 SOFTWARE FEES 3,457 MEMBERSHIPS 1,045 VIDEO/ PHOTOGRAPHY 3,393 TOTAL 77,923
FORM 990-EZ, PART II, LINE 24 ACCOUNTS RECEIVABLE 8,095 500 TOTAL 8,095 500
FORM 990-EZ, PART II, LINE 26 ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,012 0
FORM 990-EZ, PART III THE NATIONAL BASKETBALL EQUIPMENT MANAGERS ASSOCIATION (NABEMA) IS A PROFESSIONAL ORGANIZATION OF FULL-TIME EQUIPMENT MANAGERS EMPLOYED IN THE NBA. OUR MISSION IS TO SUPPORT AND SERVE PLAYERS, COACHES, AND BASKETBALL OPERATIONS STAFF PERSONNEL WITH ALL MATTERS RELATED TO EQUIPMENT AND APPAREL, AS WELL AS MANAGE THE ON-COURT IDENTITY OF OUR RESPECTIVE TEAMS. IN ADDITION, THE NABEMA IS DEDICATED TO THE PROMOTION AND ADVANCEMENT OF ITS ACTIVE MEMBERS. COLLECTIVELY, WE CONTINUOUSLY COLLABORATE IN AN EFFORT TO ACHIEVE STANDARDS, GUIDE CHANGE, AND FOSTER A LEVEL OF CONSISTENCY IN A PROGRESSIVE AND EVER-CHANGING LEAGUE.
FORM 990-EZ, PART III, LINE 28 THE ASSOCIATION WILL PROMOTE A BETTER UNDERSTANDING OF THE SERVICES PROVIDED BY EQUIPMENT MANAGER PROFESSIONALS AND HIGHER STANDARDS AND GREATER EFFICIENCY WITHIN THE INDUSTRY. THE ASSOCIATION WILL FURTHER THIS MISSION BY ESTABLISHING AND MAINTAINING INTEGRITY WITHIN THE EQUIPMENT MANAGEMENT INDUSTRY, ENHANCING THE RECOGNITION OF EQUIPMENT MANAGERS AS PROFESSIONALS, PROMOTING BETTER BUSINESS PRACTICES AND IMPROVING SOLIDARITY AND UNIFORMITY IN ESTABLISHING AND MAINTAINING A COMPETITIVE ENVIRONMENT CONDUCIVE FOR ATHLETIC EXCELLENCE AND COMPETITION IN THE NBA. THE ACTIVITIES OF THE ASSOCIATION WILL INCLUDE, BUT SHALL NOT BE LIMITED TO, MEETINGS OF THE MEMBERSHIP AT LEAST ANNUALLY. THE PURPOSE OF SUCH MEETINGS WILL BE TO PROVIDE A MEANS FOR A FREE EXCHANGE OF IDEAS WITHIN THE PROFESSION, TO PROMOTE A BETTER WORKING RELATIONSHIP AMONG THOSE PERSONS INTERESTED IN THE PROBLEMS OF EQUIPMENT MANAGERS, TO DEVELOP FURTHER THE EDUCATION AND PROFESSIONAL ABILITY OF EACH OF THE MEMBERS, AND TO UPDATE THE MEMBERSHIP REGARDING THE ACTIVITIES OF THE ASSOCIATION. IN ADDITION, THE ASSOCIATION MAY FROM TIME TO TIME HONOR AN EQUIPMENT MANAGER WHO DEMONSTRATES EXEMPLARY WORK IN THE FIELD OF EQUIPMENT MANAGEMENT AND MAY FROM TIME TO TIME ORGANIZE CONVENTIONS AND/OR TRADE SHOWS IN FURTHERANCE OF THE ASSOCIATIONS ABOVE-DESCRIBED PURPOSES.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


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