2024-02-05T09:47:03-06:00 2023-08-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-09-01 232187133 WOMEN'S BASKETBALL COACHES ASSOC WOME 7702798027 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 DANIELLE DONEHEW EXEC. DIR/SECRETARY 7702798027 2024-01-17 1 DANIELLE DONEHEW 999009999 0 TIFFANY T ORR CPA P01559485 7703948000 2024-01-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIELLE DONEHEW 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 4225159 0 X WBCA.ORG X 1981 GA THE WBCA LEADS, SERVES AND UNITES COACHES OF WOMEN'S BASKETBALL FOR THE GOOD OF OUR GAME AND THOSE WHO PLAY IT. 40 24 6 0 0 0 254703 5102 2781807 2499949 87179 85716 5355 1370 3129044 2592137 13000 50442 0 0 982682 1122013 0 0 9860 895703 1138917 1891385 2311372 1237659 280765 4492393 4689748 3131 1877 4489262 4687871 THE WBCA LEADS, SERVES AND UNITES COACHES OF WOMEN'S BASKETBALL FOR THE GOOD OF OUR GAME AND THOSE WHO PLAY IT. 0 0 1965920 50442 2534356 FOUNDED IN 1981, WBCA IS THE PROFESSIONAL ASSOCIATION FOR COACHES OF WOMEN'S AND GIRLS' BASKETBALL AT ALL LEVELS OF COMPETITION. THE WBCA OFFERS EDUCATIONAL RESOURCES THAT COACHES NEED TO HELP MAKE THEMSELVES BETTER LEADERS, TEACHERS AND MENTORS TO THEIR PLAYERS; PROVIDES OPPORTUNITIES FOR COACHES TO CONNECT WITH PEERS IN THE PROFESSION; SERVES AS THE UNIFYING VOICE OF A DIVERSE COMMUNITY OF COACHES TO THOSE ORGANIZATIONS THAT CONTROL THE GAME; AND CELEBRATES THOSE COACHES, PLAYERS AND OTHER INDIVIDUALS WHO EXCEL EACH YEAR AND CONTRIBUTE TO THE ADVANCEMENT OF THE SPORT. 1965920 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 7 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 40 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 0 1 1 1 1 1 1 GA X DANIELLE DONEHEW 7702798027 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 DANIELLE DONEHEW EXEC. DIR/SECRETARY 40.00 X X 327475 0 35355 CORI CLOSE PRESIDENT 0.00 X X 0 0 0 COURTNEY BANGHART VICE PRESIDENT 0.00 X X 0 0 0 CHEYTORIA PENNY TREASURER 0.00 X X 0 0 0 TRICIA CULLOP IMM. PAST PRESIDENT 0.00 X X 0 0 0 RICH ENSOR DIRECTOR 0.00 X 0 0 0 JONI TAYLOR DIRECTOR 0.00 X 0 0 0 BETH O'BOYLE DIRECTOR 0.00 X 0 0 0 JOSE FERNANDEZ DIRECTOR 0.00 X 0 0 0 RAEGAN PEBLEY DIRECTOR 0.00 X 0 0 0 CHARMIN SMITH DIRECTOR 0.00 X 0 0 0 MEAGAN PRICE DIRECTOR 0.00 X 0 0 0 STEPHANIE YELTON DIRECTOR 0.00 X 0 0 0 JESS TURNER DIRECTOR 0.00 X 0 0 0 BRIAN MOREHOUSE DIRECTOR 0.00 X 0 0 0 POLLY THOMASON DIRECTOR 0.00 X 0 0 0 CHRIS NELSON DIRECTOR 0.00 X 0 0 0 ROMEO LAGMAY DIRECTOR 0.00 X 0 0 0 TERESA WATERS DIRECTOR 0.00 X 0 0 0 MICHELLE EDWARDS DIRECTOR 0.00 X 0 0 0 JENN STRAWLEY DIRECTOR 0.00 X 0 0 0 DEBBIE SPANDER DIRECTOR 0.00 X 0 0 0 JULIE EDDLEMAN DIRECTOR 0.00 X 0 0 0 JACKIE CARSON DIRECTOR 0.00 X 0 0 0 LYNN HOLZMAN DIRECTOR 0.00 X 0 0 0 BINH NGUYEN DIRECTOR 0.00 X 0 0 0 BE STONEY DIRECTOR 0.00 X 0 0 0 CAROL CALLAN DIRECTOR 0.00 X 0 0 0 KELLY BLACK-HOLMES DIRECTOR 0.00 X 0 0 0 GENE HILL DIRECTOR 0.00 X 0 0 0 DAVE SLIFER DIRECTOR 0.00 X 0 0 0 MARY ELLEN GILLESPIE DEPUTY DIRECTOR 40.00 X X 193703 0 26484 MIKE BRANDT DIRECTOR 0.00 X 0 0 0 LIZ HOLLINGWORTH DIRECTOR 0.00 X 0 0 0 MIKE NEIGHBORS DIRECTOR 0.00 X 0 0 0 DANIELLE O'BANION DIRECTOR 0.00 X 0 0 0 JULIE ROE LACH DIRECTOR 0.00 X 0 0 0 CARISSA SAIN DIRECTOR 0.00 X 0 0 0 KATHY STOUDT DIRECTOR 0.00 X 0 0 0 STEVE YANG DIRECTOR 0.00 X 0 0 0 521178 0 61839 2 0 1 0 0 5102 5102 SPONSORSHIPS & EXHIBITORS 900099 1014596 1014596 CONVENTIONS & FEES 900099 901492 901492 MEMBERSHIP DUES 900099 561271 561271 EDUCATION FEES 900099 22590 22590 2499949 52679 52679 1666059 1633022 33037 33037 33037 OTHER INCOME 900099 1370 1370 1370 2592137 2534356 0 52679 X 50442 50442 521178 430128 87662 3388 371222 306369 62440 2413 64795 53475 10899 421 116013 95746 19513 754 48805 40279 8209 317 21743 21743 32825 32825 4997 4997 283597 238116 43768 1713 19028 19028 39754 34611 5039 104 55455 45767 9328 360 109327 108806 502 19 8124 6705 1366 53 17310 14286 2912 112 EVENT EXPENSE 388743 388743 WEBSITE & DATABASE FEES 53992 38642 15350 BANK AND CREDIT CARD FE 47403 47403 EQUIP, REPAIR & MAINTEN 31689 26153 5330 206 24930 21221 3709 2311372 1965920 335592 9860 2559182 2242443 353659 238640 23988 115019 1409223 1941286 500000 391000 4492393 4689748 3131 1877 3131 1877 X 4205353 4578191 283909 109680 4489262 4687871 4492393 4689748 280765 -82156 0 X 0 1 X 1 0 X 13844 28444 255800 254703 5102 557893 2596817 1572894 1772486 2781807 2499949 11223953 2610661 1601338 2028286 3036510 2505051 11781846 0 0 0 11781846 72814 67417 70986 72855 52679 336751 72814 67417 70986 72855 52679 336751 12615 2940 575 5355 1370 22855 2696090 1671695 2099847 3114720 2559100 12141452 0.97040 0.97050 0.02770 0.02670 X 353659 238640 115019 115019 391000 C 391000 PAYROLL LIABILITIES 1495 CREDIT CARD LIABILITIES 382 1877 X PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, WBCA IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE, JUMP SHOT IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022, THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME. THE ASSOCIATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF AUGUST 31, 2023 AND 2022, THE ASSOCIATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 GRANTS 10 50442 X 0 0 0 0 0 0 0 0 0 DANIELLE DONEHEW EXEC. DIR/SECRETARY 327475 0 0 0 0 0 24400 0 10955 0 362830 0 0 0 MARY ELLEN GILLESPIE DEPUTY DIRECTOR 193703 0 0 0 0 0 15529 0 10955 0 220187 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 YES FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBER TERMS NOW RUN FROM CONVENTION OF START YEAR THROUGH CONVENTION OF END YEAR. TERM LENGTH REMAINS THE SAME. THE BOARD OF DIRECTORS SELECTS QUALIFIED PERSONS TO FILL OPEN POSITIONS ON THE BOARD AT THE WBCA CONVENTION. BOARD MEMBERS ARE NO LONGER VOTED INTO SERVICE. DECISIONS BY THE BOARD OF DIRECTORS ARE NOT SUBJECT TO THE REVIEW AND APPROVAL OF THE MEMBERSHIP WITH ONE EXCEPTION. A DECISION BY THE BOARD TO ADOPT A SUBSTANTIVE AMENDMENT TO THE ASSOCIATION'S BYLAWS THAT THE BOARD DEEMS NONCONTROVERSIAL BY MEANS OF A UNANIMOUS VOTE TO THAT EFFECT IS SUBJECT TO OVERRIDE BY "ACTIVE MEMBERS." CONCERNED ACTIVE MEMBERS HAVE 90 DAYS FROM THE DATE OF THE ADOPTION OF THE NONCONTROVERSIAL AMENDMENT TO REQUEST IN WRITING THAT A REFERENDUM OF ALL ACTIVE MEMBERS TO OVERRIDE THE BOARD'S ACTION BE CONDUCTED. AT LEAST 10 PERCENT OF ACTIVE MEMBERS MUST REQUEST AN OVERRIDE TO TRIGGER THE REFERENDUM. IF A REFERENDUM IS CONDUCTED, A MAJORITY AFFIRMATIVE VOTE OF ACTIVE MEMBERS CASTING A VOTE IS REQUIRED TO SUCCESSFULLY OVERRIDE THE BOARD'S ACTION AND NULLIFY THE NONCONTROVERSIAL AMENDMENT. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD IS ADVISED THE 990 IS AVAILABLE FOR THEIR REVIEW FOR A ONE WEEK PERIOD AND IS ASKED TO PROVIDE COMMENTS AND/OR ASK QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE DEPUTY DIRECTOR IS DETERMINED AND MANAGED BY THE EXECUTIVE DIRECTOR. THE TREASURER IS CONSULTED AND THE INDEPENDENT REVIEW INCLUDES THIS POSITION TO ADVISE AND GUIDE THE EXECUTIVE DIRECTOR. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED AND MANAGED BY THE BOARD TREASURER AND BOARD PRESIDENTIAL LINE (PRESIDENT, VICE PRESIDENT, IMMEDIATE PAST PRESIDENT). AN INDEPENDENT REVIEW HAS BEEN DONE EACH TIME THE CONTRACT HAS BEEN EXTENDED. THE CURRENT PRESIDENT SIGNS THE EXECUTIVE DIRECTOR'S AGREEMENT WHEN EXTENDED. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 238,116. MANAGEMENT AND GENERAL EXPENSES 43,768. FUNDRAISING EXPENSES 1,713. TOTAL EXPENSES 283,597. WBCA ENTERPRISES LLC 4646 LAWRENCEVILLE HIGHWAY NW LILBURN GA 30047 TO CONDUCT WOMEN'S COLLEGE BASKETBALL TOURNAMENTS, TRAINING AND EDUCATIONAL GA -113 4887 WBCA JUMP SHOT LAND CORPORATION 4646 LAWRENCEVILLE HIGHWAY LILBURN GA 30047 812927064 RE GA 501(C)(2) WBCA 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 JUMP SHOT LAND CORPORATION K 30000 FMV