Basketball Players Union
Nonprofit profile at a glance
- EIN
- 862855481
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023, Form 990-N 2021
- Location
- New York, NY, USA
- Phone
- 2126550880
- Rating confidence
- Limited
- Sector
- Labor Unions
Reported finances
- Revenue
- $580,094
- Expenses
- $620,050
- Assets
- $239,907
- Liabilities
- $283,296
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- ANDRE INGRAM (PRESIDENT (THRU 12/24))
- ROBERT BAKER (PRESIDENT (AS OF 12/24))
- LANGSTON GALLOWAY (VICE PRESIDENT)
- DEVIN CANNADY (VICE PRESIDENT)
- JOSHUA LOUIS PIERRE (VICE PRESIDENT (AS OF 12/24))
- JEFF AUBRY (EXECUTIVE DIRECTOR)
Highest reported compensation
- JEFF AUBRY (EXECUTIVE DIRECTOR): $272,820 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To ensure that the rights of g league players are protected and that every conceivable measure is taken to assist players in maximizing their opportunities and achieving their goals, both on and off the court. (continuted on sch. O)whether it is negotiating a collective bargaining agreement, prosecuting a grievance on a player's behalf, or counseling a player on benefits, the union advocates for the best interest of all g league players.
What it reported doing in 2024
To engage in whatever educational, legislative, political, civic, social welfare, community or other activities which all advance and safeguard the economic security and general social welfare of employees in this industry (both during and after their playing careers) and/or any other industry.
Operating model
- Revenue model
- Donor-supported. 86% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 65
- Accountability: 74
- Sustainability: 21
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6.9%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0.39; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 1.18; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 7.6%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 92.7% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 16.6% per year; rating input score 100; 76th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $273K · 8 people listed · 0 of 6 pay-setting controls reported
- Consistency: 10 of 10 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 21/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.