National Basketball Players Assoc Foundation
National Basketball Players Assoc Foundation consistently spends more than it earns, drawing on substantial assets.
EIN: 133894132 · New York, NY · NTEE: P60 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $17.5M |
| Total Expenses | $5.5M |
| Program Spending | 85% |
| Net Assets | $31.6M |
| Transparency Score | 85/100 |
Is National Basketball Players Assoc Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
National Basketball Players Assoc Foundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About National Basketball Players Assoc Foundation
National Basketball Players Assoc Foundation (EIN: 133894132) is a nonprofit organization based in New York, NY, classified under NTEE code P60. The organization reported total revenue of $17.5M and total assets of $42.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of National Basketball Players Assoc Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
National Basketball Players Assoc Foundation is a large nonprofit that has been operating for 29 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -3.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.4M |
| Total Expenses | $5.5M |
| Surplus / Deficit | $-3,094,328 |
| Total Assets | $33.5M |
| Total Liabilities | $1.9M |
| Net Assets | $31.6M |
| Operating Margin | -131.3% |
| Debt-to-Asset Ratio | 5.6% |
| Months of Reserves | 73.7 months |
Financial Health Grade: B
In 2023, National Basketball Players Assoc Foundation reported a deficit of $3.1M with expenses exceeding revenue, holds 73.7 months of operating reserves (strong position), has a debt-to-asset ratio of 5.6% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), National Basketball Players Assoc Foundation's revenue has declined at a compound annual growth rate (CAGR) of -3.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -27.3% | +44.4% | -2.5% |
| 2022 | -9.9% | -10.9% | -14.7% |
| 2021 | -21.6% | -33.2% | +11.2% |
| 2020 | +23.7% | +15.3% | -8.2% |
| 2019 | +17.2% | +1.3% | -5.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1997 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates National Basketball Players Assoc Foundation with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, National Basketball Players Assoc Foundation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $3.1M, with expenses exceeding revenue.
- Debt-to-asset ratio: 5.6%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through a related entity, which is a strong positive for donor confidence if clearly explained.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of National Basketball Players Assoc Foundation's IRS 990 filings:
- Consistent spending exceeding revenue in recent years, potentially drawing down net assets over time.
- Significant year-over-year revenue volatility (e.g., $8.6M in 2016 to $3.8M in 2017) without clear explanation in provided data.
Strengths
The following positive indicators were identified for National Basketball Players Assoc Foundation:
- Substantial and stable asset base (e.g., $42,706,431 latest assets) provides financial resilience.
- Consistent reporting of 0% officer compensation, indicating strong commitment to mission-focused spending or volunteer leadership.
- Strong program focus, as implied by the mission and typical foundation operations, though specific program spending ratios would require detailed 990 analysis.
Frequently Asked Questions about National Basketball Players Assoc Foundation
Is National Basketball Players Assoc Foundation a legitimate charity?
National Basketball Players Assoc Foundation (EIN: 133894132) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $17.5M. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does National Basketball Players Assoc Foundation spend its money?
National Basketball Players Assoc Foundation directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to National Basketball Players Assoc Foundation tax-deductible?
National Basketball Players Assoc Foundation is registered as a tax-exempt nonprofit (EIN: 133894132). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of National Basketball Players Assoc Foundation's spending goes to programs?
National Basketball Players Assoc Foundation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does National Basketball Players Assoc Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), National Basketball Players Assoc Foundation is above average for NTEE category P60 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is National Basketball Players Assoc Foundation located?
National Basketball Players Assoc Foundation is headquartered in New York, New York and files with the IRS under EIN 133894132. It is classified under NTEE code P60.
How many years of IRS 990 filings does National Basketball Players Assoc Foundation have?
National Basketball Players Assoc Foundation has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $17.5M in total revenue.
Is the National Basketball Players Assoc Foundation financially sustainable given its recent spending exceeding revenue?
While the foundation has spent more than its revenue in recent years (e.g., $5,451,224 expenses vs. $2,356,896 revenue in 2023), its substantial asset base, which was $33,486,874 in 2023, provides a significant buffer, indicating short-term sustainability. However, a long-term trend of spending down assets would warrant closer monitoring.
Why is officer compensation consistently reported as 0%?
The consistent reporting of 0% officer compensation suggests that either the officers are volunteers, or their compensation is handled by a related entity. For full transparency, the organization should clarify this in its public disclosures.
What caused the significant revenue fluctuation between 2016 and 2017?
Revenue dropped from $8,669,456 in 2016 to $3,855,260 in 2017. Without more detailed financial statements, the specific cause of this nearly 55% decrease cannot be determined, but it could be due to a large one-time donation in 2016 or a change in fundraising strategy.
Filing History
IRS 990 filing history for National Basketball Players Assoc Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), National Basketball Players Assoc Foundation's revenue has declined by 32.4%, moving from $3.5M to $2.4M. Total assets increased by 37% over the same period, from $24.4M to $33.5M. Total functional expenses rose by 708.2%, from $674K to $5.5M. In its most recent filing year (2023), National Basketball Players Assoc Foundation reported a deficit of $3.1M, with expenses exceeding revenue. The organization holds $1.9M in liabilities against $33.5M in assets (debt-to-asset ratio: 5.6%), resulting in net assets of $31.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $2.4M | $5.5M | $33.5M | $1.9M | — | — |
| 2022 | $3.2M | $3.8M | $34.3M | $969K | — | View 990 |
| 2021 | $3.6M | $4.2M | $40.3M | $1.2M | — | — |
| 2020 | $4.6M | $6.3M | $36.2M | $1.6M | — | View 990 |
| 2019 | $3.7M | $5.5M | $39.4M | $909K | — | View 990 |
| 2018 | $3.2M | $5.4M | $41.7M | $2.0M | — | View 990 |
| 2017 | $3.9M | $3.1M | $42.7M | $1.3M | — | View 990 |
| 2016 | $8.7M | $3.5M | $41.3M | $2.1M | — | View 990 |
| 2015 | $3.4M | $1.0M | $40.9M | $760K | — | View 990 |
| 2014 | $3.6M | $814K | $39.7M | $1.4M | — | View 990 |
| 2013 | $2.4M | $433K | $33.4M | $787K | — | View 990 |
| 2012 | $5.2M | $700K | $29.0M | $3K | — | View 990 |
| 2011 | $3.5M | $674K | $24.4M | $11K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.4M, expenses of $5.5M, and assets of $33.5M (revenue -27.3% year-over-year).
- 2022: Revenue of $3.2M, expenses of $3.8M, and assets of $34.3M (revenue -9.9% year-over-year).
- 2021: Revenue of $3.6M, expenses of $4.2M, and assets of $40.3M (revenue -21.6% year-over-year).
- 2020: Revenue of $4.6M, expenses of $6.3M, and assets of $36.2M (revenue +23.7% year-over-year).
- 2019: Revenue of $3.7M, expenses of $5.5M, and assets of $39.4M (revenue +17.2% year-over-year).
- 2018: Revenue of $3.2M, expenses of $5.4M, and assets of $41.7M (revenue -17.8% year-over-year).
- 2017: Revenue of $3.9M, expenses of $3.1M, and assets of $42.7M (revenue -55.5% year-over-year).
- 2016: Revenue of $8.7M, expenses of $3.5M, and assets of $41.3M (revenue +151.6% year-over-year).
- 2015: Revenue of $3.4M, expenses of $1.0M, and assets of $40.9M (revenue -3.8% year-over-year).
- 2014: Revenue of $3.6M, expenses of $814K, and assets of $39.7M (revenue +48.6% year-over-year).
- 2013: Revenue of $2.4M, expenses of $433K, and assets of $33.4M (revenue -53.8% year-over-year).
- 2012: Revenue of $5.2M, expenses of $700K, and assets of $29.0M (revenue +49.8% year-over-year).
- 2011: Revenue of $3.5M, expenses of $674K, and assets of $24.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for National Basketball Players Assoc Foundation:
Data Sources and Methodology
This transparency report for National Basketball Players Assoc Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.