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Passes our checks

National Basketball Players Assoc Foundation

EIN 13-3894132 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood74 out of 100GovernanceStrong93 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE NBPA FOUNDATION PROVIDES STRATEGIC FUNDING AND SUPPORT WHILE ALSO COMMUNICATING THE PLAYERS' ENDEAVORS TO THE WORLD IN ORDER TO ACCELERATE AND MAXIMIZE THE IMPACT. (CONTINUED ON SCHEDULE O)IN ALIGNMENT WITH OUR PLAYERS' COLLECTIVE CHARITABLE INVESTMENTS, THE FOUNDATION HAS BUILT AN IMPRESSIVE PORTFOLIO OF WORK IMPACTING COMMUNITIES GLOBALLY. OUR PORTFOLIO FEATURES A WIDE RANGE OF WORK INCLUDING YOUTH PROGRAMS, DISASTER RELIEF EFFORTS, SOCIAL ENTREPRENEURSHIP, COURT REFURBISHMENTS AND MORE.

Income
$5.2 million
Spending
$5.8 million
Spent on programs
86%
Reserves
84 months of spending
Largest source of income
investment income, 51%
Employees
6
Volunteers
0
Highest pay
$2.9 million, treas./sec. (thru 09/24)/dir.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 74 out of 100. Higher than 51% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 84.0 months of spending.

  • Debt

    20 of 20

    It owes 8% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 11% of income.

  • Income trend

    0 of 15

    Income fell 53% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 93 out of 100. Higher than 55% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $4.6 million spent. THE NBPA FOUNDATION OPERATES A TARGETED GRANTMAKING PROGRAM DESIGNED TO AMPLIFY NBA PLAYERS' COMMUNITY IMPACT THROUGH THREE CORE PILLARS: EDUCATION, HEALTH & WELLNESS, AND CIVIC ENGAGEMENT & SOCIAL JUSTICE. ALL FUNDED GRANTEE ORGANIZATIONS ARE U.S.-BASED 501(C)(3) PUBLIC CHARITY IN GOOD IRS STANDING (OR AN INTERNATIONAL ORGANIZATION SUPPORTED THROUGH A FISCAL INTERMEDIARY); CONFIRMED TO HAVE RECEIVED FINANCIAL SUPPORT FROM A NBPA PLAYER WITHIN THE PAST 12 MONTHS; AND, IN OPERATION FOR AT LEAST ONE YEAR, UNLESS FISCALLY SPONSORED.IN ADDITION, THE FOUNDATION MATCHES PLAYER-DIRECTED GIFTSUP TO $25,000 PER PLAYER PER SEASONTO ELIGIBLE NONPROFITS CHOSEN BY THE PLAYER. NATIONAL NBA PLAYERS (ACTIVE OR RETIRED) PROVIDE THE INITIAL FUNDING, AND THE FOUNDATION AMPLIFIES IMPACT THROUGH MATCHING GRANTS
  2. $363,671 spent. THE FOUNDATION SUPPORTS VARIOUS PROGRAMS AND ACTIVITIES IN THE AREAS OF BASKETBALL COURT RENOVATIONS, CIVIC EDUCATION, PLAYER PHILANTHROPY SUPPORT, AND SIMILAR PROGRAMS
  3. $40,752 spent. THE FOUNDATION SUPPORTS CHARITABLE EVENTS AND ACTIVITIES TO PROMOTE YOUTH SPORTS, INCLUDING BASKETBALL RELATED PROGRAMS, EDUCATIONAL WORKSHOPS, AND COMMUNITY ENGAGEMENT EFFORTS, OFTEN IN COLLABORATION WITH NBA PLAYERS, COMMUNITY ORGANIZATIONS, AND OTHER NONPROFIT PARTNERS. THESE EVENTS ARE INTENDED TO INCREASE ACCESS TO SPORTS AND EDUCATIONAL OPPORTUNITIES, FOSTER TEAMWORK AND LIFE SKILLS, AND ENCOURAGE ACADEMIC ACHIEVEMENT AND PERSONAL GROWTH AMONG YOUTH PARTICIPANTS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1997.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: National Basketball Players Association (New York, NY), EIN 23-7038813. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.