| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 1 | The NABC has continually worked to further the best interests of the game of basketball as well as the players and coaches who participate in the sport. In doing so, the NABC has established the following goals and objectives to pursue its mission1 to promote the ideals of integrity, sportsmanship and teamwork among mens basketball coaches and the players whom they coach 2 to unify coaches on issues pertaining to basketball at all levels 3 to provide member services which addresses needs of the coach professionally, emotionally, financially, physically and spiritually4 to encourage basketball coaches to serve as community outreach agents who elevate moral, ethical and educational values 5 to enlighten the general public, media, institutional educators and athletic administrators to the fact that coaches are good for the sport and the young people they serve 6 to work with the legislative arm of the NCAA on issues that affect basketball and intercollegiate athletics, in particular identifying issues that not only benefit the student-athlete but also the ability of the coaching staff to work effectively and beneficially within the institution. |
| Form 990, Part III, Line 1 | Coaches are guardians of the game. We share a collective responsibility to serve and support student athletes, fellow coaches and the game of basketball. The guardians of the game platform emphasizes five core values 1 advocacy - NABC members advocate for the best interests of student-athletes, fellow coaches, and the game of basketball, 2 leadership - NABC members are role models and provide leadership on issues impacting the game of basketball and society, 3 service - NABC members strengthen their communities through civic involvement and service, 4 education - NABC members support student-athlete academic excellence and are committed to helping coaches develop professionally on and off the court, and 5 inclusion - NABC members champion the cause of diversity, equity, and inclusion and support equal opportunities for all in the coaching profession. |
| Form 990, Part VI, Section A, Line 6 | The NABC is organized as a not-for-profit, non-stock corporation with members. The NABC has five classes of membership active, associate, activity, life, and honorary members. The members serve without authority and do not have the right to notice or to vote, are not considered for the purposes of establishing a quorum, and do not have any corporate rights or responsibility. An active member is an individual employed as a full-time coach of mens intercollegiate basketball at a college or university offering four or more years of college work leading to a baccalaureate degree. An associate member is any individual who has served as an active member for not less than 15 years. An activity member is any individual employed as a coach of mens basketball at any junior college or high school or any individual employed as the part-time or graduate assistant coach of mens basketball at a four-year college or university, or any individual employed as a part-time or full-time coach or assistant coach of mens basketball at a foreign college or university. A life membership shall be conferred to the individual who has completed his term as the president of the NABC. An honorary member shall be conferred to any member, upon board approval, who has made a valuable contribution to the NABC. The NABC shall have as many members as the board may determine. |
| Form 990, Part VI, Section B, Line 11B | This tax return is prepared by the public accounting firm that prepares our financial statements. The tax return is reviewed by senior management. Any questions or concerns they have are discussed with the preparer. Once all issues are resolved, the tax return is provided to the board of directors for their review prior to filing with the internal revenue service. |
| Form 990, Part VI, Section B, Line 12C | The NABC conducts periodic reviews for monitoring proposed and ongoing transactions of conflict of interest. The NABC requires that each director and member of the executive committee sign an annual statement which affirms that they have received a copy of the conflict of interest policy have read and understand the policy have agreed to comply with the policy and understands that the NABC is tax-exempt and must engage primarily in activities that accomplish its tax-exempt purpose. The executive committee determines whether a conflict of interest has occurred based on the disclosures of the financial interest and all material facts of any director, officer or member of the executive committee who have a direct or indirect financial interest in the NABC. This committee reviews all compensation arrangements and benefits to determine if they are reasonable. This committee will also review actual conflicts of interest. In the event of a conflict of interest, the executive committee will determine if any restrictions should be imposed on the interested person. Any member of the executive committee that is determined to have a conflict of interest will recuse themselves from any decision-making discussions regarding any imposed restrictions. |
| Form 990, Part VI, Section B, Line 15A, B | The NABC determines executive compensation through a multi-tiered annual review process designed to maintain market competitiveness and regulatory compliance. 1 governance structure the executive committee sets the executive directors compensation. The executive director makes compensation recommendations for both the deputy executive director and the chief financial officer. 2 external benchmarking an independent compensation consultant initially reviewed all three executive roles in 2018. The executive directors compensation was most recently benchmarked in 2025, using geographic and industry data from organizations requiring similar expertise. 3 approval and documentation the executive committee documents its annual compensation review in its meeting minutes. Final compensation recommendations are submitted to the full board of directors for discussion, ultimate approval, and are contemporaneously documented in board meeting minutes. |
| Form 990, Part VI, Section C, Line 19 | The NABC has a public inspection policy which states that the NABCs governing documents, conflict of interest policy and financial statements are available to the public for review during the regular business hours at 30 West Pershing Road, Suite 840, Kansas City, MO 64108. Any request for such filing will be fulfilled without charge except for the cost to reproduce and mail the filing. All requests must be made in person or in writing. If the request is made in person, the copies shall be provided immediately. For any written requests, the NABC shall provide copies within 30 days of receipt of request. |
| Form 990, Part VIII, Line 11A | NABC Foundation reimbursed NABC for use of NABC executive director and chief financial officer. |
| Software ID: | 24019898 |
| Software Version: | 24.0.1.0 |