2026-02-17T09:44:05-06:00 2025-08-31 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2024-09-01 232187133 WOMEN'S BASKETBALL COACHES ASSOC WOME 7702798027 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 DANIELLE DONEHEW EXEC. DIR/SECRETARY 7702798027 2026-02-05 1 1 TIFFANY T ORR CPA P01559485 7703948000 2026-02-05 2024 2025-03-06 01:10:19Z DANIELLE DONEHEW 4646 LAWRENCEVILLE HWY NW LILBURN GA 30047 4828573 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. 28 27 6 0 0 0 3935 1312066 2613223 2111736 168219 291313 19480 135805 2804857 3850920 43250 13500 0 0 1178131 1106557 0 0 22096 1343698 2205743 2565079 3325800 239778 525120 5043252 5125275 1508 1474 5041744 5123801 THE WBCA LEADS, SERVES AND UNITES COACHES OF WOMEN'S BASKETBALL FOR THE GOOD OF OUR GAME AND THOSE WHO PLAY IT. 0 0 2971749 13500 2247541 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. 2971749 1 1 0 0 0 0 0 0 0 0 1 0 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 12 0 6 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 27 0 0 1 1 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 391171 0 45859 COURTNEY BANGHART IMM. PAST PRESIDENT 0.00 X X 0 0 0 JOSE FERNANDEZ PRESIDENT 0.00 X X 0 0 0 CHEYTORIA PENNY TREASURER 0.00 X X 0 0 0 TERI MOREN DIRECTOR 0.00 X 0 0 0 JONI TAYLOR VICE PRESIDENT 0.00 X X 0 0 0 CHARMIN SMITH DIRECTOR 0.00 X 0 0 0 ANTHONY BOZZELLA DIRECTOR 0.00 X 0 0 0 DANIELLE BISHOP DIRECTOR 0.00 X 0 0 0 ROMEO LAGMAY DIRECTOR 0.00 X 0 0 0 MISHA JACKSON DIRECTOR 0.00 X 0 0 0 LYNN HOLZMAN DIRECTOR 0.00 X 0 0 0 KATHERINE AUGUSTE 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 221456 0 31637 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 STEVE YANG DIRECTOR 0.00 X 0 0 0 CLEVE WRIGHT DIRECTOR 0.00 X 0 0 0 SHAWN CHAFFIN DIRECTOR 0.00 X 0 0 0 KAREN SELF DIRECTOR 0.00 X 0 0 0 KELLY BARSKY DIRECTOR 0.00 X 0 0 0 ROB HIGGINS DIRECTOR 0.00 X 0 0 0 612627 0 77496 2 0 1 0 0 1312066 1312066 CONVENTIONS & FEES 900099 938290 938290 SPONSORSHIPS & EXHIBITORS 900099 579096 579096 MEMBERSHIP DUES 900099 558845 558845 EDUCATION FEES 900099 35505 35505 2111736 174218 174218 1094748 976628 1025 118120 -1025 117095 117095 OTHER INCOME 900099 135805 135805 135805 3850920 2247541 0 291313 X 13500 13500 612627 505601 103044 3982 237051 183909 47507 5635 67895 56034 11420 441 139305 114969 23431 905 49679 41000 8356 323 21567 21567 35881 35881 6746 6746 664764 635650 27459 1655 33883 33883 40760 37524 3109 127 57932 47515 9937 480 102444 102168 261 15 28076 22633 5073 370 22466 18691 3558 217 EVENT EXPENSE 934734 934734 WEBSITE & DATABASE FEES 58028 39274 18754 VIDEO PRODUCTION 57501 57501 BANK AND CREDIT CARD FE 56025 55697 328 84936 71466 5524 7946 3325800 2971749 331955 22096 2495497 1733506 146224 71789 94849 74435 2061906 3317334 391000 5043252 5125275 1508 1474 1508 1474 X 5000177 5074540 41567 49261 5041744 5123801 5043252 5125275 525120 -443063 0 X 0 1 X 1 0 X 255800 254703 5102 3935 1312066 1831606 1772486 2781807 2499949 2613223 2111736 11779201 2028286 3036510 2505051 2617158 3423802 13610807 0 0 0 13610807 70986 72855 52679 147500 174218 518238 70986 72855 52679 147500 174218 518238 575 5355 1370 19480 135805 162585 2099847 3114720 2559100 2784138 3733825 14291630 0.95240 0.96390 0.03630 0.03360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 146224 71789 74435 74435 PAYROLL LIABILITIES 1474 1474 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, 2025 AND 2024, 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, 2025 AND 2024, THE ASSOCIATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 GRANTS 4 13500 PART I, LINE 2: WE HAVE A BENEVOLENT FUND COMMITTEE THAT RECEIVES ALL REQUESTS FOR FINANCIAL AID AND DETERMINES WHO WILL RECEIVE AND HOW MUCH THEY WILL RECEIVE. X 0 0 0 0 0 0 0 0 0 DANIELLE DONEHEW EXEC. DIR/SECRETARY 391171 0 0 0 0 0 27600 0 18259 0 437030 0 0 0 MARY ELLEN GILLESPIE DEPUTY DIRECTOR 221456 0 0 0 0 0 15277 0 16360 0 253093 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 BYLAWS WERE UPDATED IN APRIL 2025 TO 1) SPECIFY THE EMPLOYMENT OF A DEPUTY DIRECTOR (NEEDED TO HAVE SPECIFIC TITLE MENTIONED IN BYLAWS FOR A LINE OF CREDIT APPLICATION) AND 2) ALLOW A DIRECTOR WHO HAS AN EVENT REQUIRING REMOVAL FROM THE BOARD TO REMAIN IN POSITION UNTIL A REPLACEMENT CAN BE FOUND. PGS 9&11. FORM 990, PART VI, SECTION A, LINE 5 DURING THE YEARS ENDED AUGUST 31, 2025 AND 2024, THE CARRYING VALUE OF THE INVESTMENT IN THE PRIVATELY HELD COMPANY WAS EVALUATED FOR POTENTIAL IMPAIRMENT AND WAS DEEMED IMPAIRED DUE TO CONTINUED LOSSES OF THE COMPANY AS WELL AS THERE BEING NO NEW INVESTORS TO PROVIDE FOR FUTURE SUSTAINABILITY. THE ORIGINAL CARRYING VALUE OF $500,000 WAS REDUCED BY $109,000 TO ITS ESTIMATED FAIR VALUE DURING FISCAL 2023. THERE WAS NO FURTHER IMPAIRMENT FOR THE YEAR ENDED AUGUST 31, 2024. DURING FISCAL 2025, THE COMPANY CONTINUED TO DECLINE FINANCIALLY AND OPERATIONALLY. MANAGEMENT OF THE COMPANY PLANS TO FILE FOR BANKRUPTCY IN FISCAL 2026. THEREFORE, THE REMAINING BALANCE HAS BEEN DEEMED FULLY IMPAIRED. THE IMPAIRMENT LOSS OF $391,000 HAS BEEN RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS MODIFIED CASH BASIS FOR THE YEAR ENDED AUGUST 31, 2025. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS DO NOT ELECT MEMBERS OF THE GOVERNING BODY. 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 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).A MARKET STUDY IS DONE EACH TIME THE CONTRACT IS 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 574,650. MANAGEMENT AND GENERAL EXPENSES 27,459. FUNDRAISING EXPENSES 1,655. TOTAL EXPENSES 603,764. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 61,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,000. WBCA ENTERPRISES LLC 4646 LAWRENCEVILLE HIGHWAY NW LILBURN GA 30047 932800695 TO CONDUCT WOMEN'S COLLEGE BASKETBALL TOURNAMENTS, TRAINING AND EDUCATIONAL GA -69488 3458 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