philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Basketball Players Union

Not tax-deductible

New York, NY501(c)(5)Since 2020Employment EIN 86-2855481Revenue $580K in FY2025

On file with the IRSnextgenbpu.com1133 Avenue of the Americas 5th FL, 10036-6751 · New York, NYTax-exempt since Mar 2022

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $500K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$283K
118% of total assets
Concern: liabilities are 118% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$580K
×13 vs prior year
Spent
$620K
Net assets
−$43K
By yearFY2023–FY2025
Revenue
$580K
FY2025▲ ×13
Tap a bar for its year
Revenue by fiscal year
FY2023$120K
FY2024$45K
FY2025$580K
Net assets
−$43K
FY2025▼ -1164%
Tap a bar for its year
Net assets by fiscal year
FY2023$95K
FY2024−$3K
FY2025−$43K

From the FY2025 Form 990 (year ending September 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Andre Ingram
President (thru 12/24)
$0Pt VII · Sec A
Robert Baker
President (as of 12/24)
$0Pt VII · Sec A
Brian Hopson
Secretary/Treasurer (thru 12/24)
$0Pt VII · Sec A
Yauhen Massaiski
Treasurer (as of 12/24)
$0Pt VII · Sec A
Langston Galloway
Vice President
$0Pt VII · Sec A
Devin Cannady
Vice President
$0Pt VII · Sec A
Joshua Louis Pierre
Vice President (as of 12/24)
$0Pt VII · Sec A
Jeff Aubry
Executive Director
$0Pt VII · Sec A
See Basketball Players Union executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Basketball Players Union is a member-serving organization based in New York, NY, formed in 2020.

Questions for Basketball Players Union

Tap to ask. Basketball Players Union sees how many people are interested.

Your first name shows with your question. Basketball Players Union answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · in their own filed words · FY2024
01

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.

Pt IX · col B
02

To represent its members and to establish improved working conditions, economic benefits and job security for all members through collective bargaining with the various entities that compromise the g league.

Pt IX · col B
03

To function as an autonomous labor organization and to cooperate with other labor organizations that the bpu deems to be in the best interests of its members.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
National Basketball Players AssociationFY2024$500K
Total grants receivedfrom 1 funder$500K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$580K
Ln 12
Gifts and grantsLn 1h$578K
Investment incomeLn 3$2K
Money outPt IX
$620K
Ln 25
Owns and owesPt X
−$43K
net assets · Ln 32
Cash and savingsLn 1–2$234K
Total assetsLn 16$240K
LiabilitiesLn 26$283K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$578K
Investment incomeLn 3$2K
Total revenueLn 12$580K
Assets in detailPt X, end of year
CashLn 1$234K
Cash and savings togetherLn 1–2$234K
Total assetsLn 16$240K
LiabilitiesLn 26$283K
Net assetsLn 32−$43K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$171K$234K
Total assetsLn 16$174K$240K
LiabilitiesLn 26$178K$283K
Net assetsLn 32−$3K−$43K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$250K
Pension plan contributionsLn 8$7K
Other employee benefitsLn 9$43K
Payroll taxesLn 10$14K
Legal feesLn 11b$475
Accounting feesLn 11c$3K
Other fees for servicesLn 11g$4K
Advertising and promotionLn 12$5K
Office expensesLn 13$1K
Information technologyLn 14$1K
TravelLn 17$37K
Conferences, conventions and meetingsLn 19$1K
InsuranceLn 23$13K
Other expenses (24a–d)Ln 24$238K
All other expensesLn 24e$556
Total functional expensesLn 25$620K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $580K$620K−$40K−$43K 990 PDF
FY2024 $45K−$3K 990 PDF
FY2023 $120K$95K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $580,094 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $45,209$577,944
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$2,150
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $45,209$580,094
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $296,770$314,502
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $347,232$305,548
I-18 Total expensesPrior year $644,002$620,050
I-19 Revenue less expensesPrior year −$598,793−$39,956
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $580,094 across 5 lines filed
VIII-1b Membership dues$77,944
VIII-1f All other contributions, gifts and grants$500,000
VIII-1h Total contributions, gifts and grants$577,944
VIII-3 Investment incomeExcluded from tax $2,150$2,150
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $2,150$580,094
Part IX · Statement of functional expenses $620,050 across 15 lines filed
IX-5 Pay of current officers, directors and key staff$250,460
IX-8 Pension plan contributions$6,900
IX-9 Other employee benefits$42,709
IX-10 Payroll taxes$14,433
IX-11b Legal fees$475
IX-11c Accounting fees$3,273
IX-11g Other fees for services$4,290
IX-12 Advertising and promotion$5,216
IX-13 Office expenses$1,061
IX-14 Information technology$1,316
IX-17 Travel$37,089
IX-19 Conferences, conventions and meetings$1,396
IX-23 Insurance$13,009
IX-24 Other expenses (24a–d)$237,867
IX-24e All other expenses$556
IX-25 Total functional expenses$620,050
Part X · Balance sheet $239,907 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $171,488$233,654
X-4 Accounts receivable$3,074
X-9 Prepaid expenses and deferred chargesStart of year $2,831$3,179
X-16 Total assetsStart of year $174,319$239,907
X-17 Accounts payable and accrued expensesStart of year $18,151$34,409
X-25 Other liabilitiesStart of year $159,601$248,887
X-26 Total liabilitiesStart of year $177,752$283,296
X-27 Net assets without donor restrictionsStart of year −$3,433−$43,389
X-32 Total net assets or fund balancesStart of year −$3,433−$43,389
X-33 Total liabilities and net assetsStart of year $174,319$239,907
Part XI · Reconciliation of net assets −$43,389 net assets at year end
XI-1 Total revenue$580,094
XI-2 Total expenses$620,050
XI-3 Revenue less expenses−$39,956
XI-4 Net assets at start of year−$3,433
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$43,389

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.