New Jersey › Arts, entertainment and recreation › 100 to 249 participants
Form 5500 statement · plan year 1 Jun 2024 to 31 May 2025
Nba Pension Plan for Coaches, Assistant Coaches and Trainers
Sponsored by National Basketball Association, Secaucus, NJ
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances. Form 5500 contains no individual account balances. Look up the original filing at EFAST2.
National Basketball Association of Secaucus, New Jersey sponsors Nba Pension Plan for Coaches, Assistant Coaches and Trainers, a defined benefit pension plan. Its Form 5500 for the plan year ending 31 May 2025 shows 192 participants (41 active) and $86.3M in net assets. It is a multiemployer plan, maintained under collective bargaining agreements with more than one employer.
Net assets came to $449,538 per participant, well above the $80,635 median for defined benefit plans with 100 to 249 participants and well above the $98,070 median for defined benefit plans in arts, entertainment and recreation. The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
Schedule C lists 8 service provider organisations paid $5,000 or more, with reported compensation of $707K: $3,682 per participant, well above the same-size median of $451. Administrative expenses charged to the plan were $711K. Schedule C does not capture every cost: fees netted from fund returns and fees the employer pays directly are outside it.
Across the filings on record, net assets went from $75.1M in 2009 to $86.3M in 2024 (up 15%), and participants from 370 to 192 (down 48%).
The independent accountant's opinion on the financial statements was unmodified (unqualified).
Compared with similar plans
| Measure | This plan | Same size | Same industry | All US DB plans |
|---|---|---|---|---|
| Net assets per participant | $449,538 | $80,635 | $98,070 | $86,221 |
| Employer contributions per active participant | — | $9,975 | $8,284 | $10,244 |
| Schedule C compensation per participant | $3,682 | $451 | $440 | $344 |
| Schedule C compensation, share of net assets | 0.82% | 0.52% | 0.49% | 0.42% |
| Administrative expenses per participant | $3,706 | $582 | $715 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 100 to 249 participants (1,156 plans), arts, entertainment and recreation (119) and all US plans (5,308). Fee medians cover plans that report an amount.
Trend by plan year
| Plan year | Participants | Net assets | Per participant | Employer contributions | Participant contributions | Schedule C compensation |
|---|---|---|---|---|---|---|
| 2024 | 192 | $86.3M | $449,536 | — | — | $707K |
| 2023 | 199 | $86.3M | $433,905 | $125K | — | $772K |
| 2022 | 208 | $87.2M | $419,293 | $8.8M | — | $885K |
| 2021 | 219 | $89.3M | $407,557 | $6.1M | — | $1.2M |
| 2020 | 234 | $104M | $443,167 | — | — | $1.1M |
| 2019 | 261 | $106M | $405,103 | $7.3M | — | $961K |
| 2018 | 272 | $110M | $402,669 | $7.1M | — | $1.0M |
| 2017 | 293 | $123M | $420,020 | $6.6M | — | $1.1M |
| 2016 | 303 | $124M | $408,129 | $7.2M | — | $1.2M |
| 2015 | 315 | $118M | $374,679 | $6.8M | — | $1.0M |
| 2014 | 327 | $122M | $372,939 | $7.4M | — | $1.2M |
| 2013 | 343 | $119M | $347,423 | $7.9M | — | $911K |
| 2012 | 356 | $109M | $305,421 | $9.0M | — | $1.0M |
| 2011 | 370 | $101M | $273,676 | $8.1M | — | $1.0M |
| 2010 | 384 | $97.3M | $253,378 | $15.4M | — | $901K |
| 2009 | 370 | $75.1M | $202,919 | $16.9M | — | $957K |
Years in which the plan filed the full Form 5500 with 100 or more participants, from 2009. Plan year is the year in which the plan year began.
Statement for the year
- Net assets, beginning of year$86,346,728
- Employer contributions—
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$0
- Total income, including investment results$6,800,552
- Benefits paid$6,124,449
- Administrative expenses$711,489
- Total expenses$6,835,938
- Net income−$35,386
- Net transfers$0
- Net assets, end of year$86,311,342
Participants
- Active participants41
- Retired or separated, receiving benefits32
- Retired or separated, entitled to future benefits108
- Total participants, end of year192
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| The Segal Company | Actuarial | $437,445 | $0 |
| Roberts & Holland | Legal | $122,972 | $0 |
| Segal Marco Advisors | Investment advisory (plan) | $53,844 | $0 |
| Loomis Sayles Trust Company | Investment management | $38,657 | $0 |
| Mercer | Claims processing; Recordkeeping and information management; Consulting (general); Consulting (pension); Participant communication | $19,000 | $0 |
| Wellington Management Company, LLP | Investment management | $15,430 | $0 |
| U.S Bank | Custodial (securities); Recordkeeping and information management; Investment advisory (plan) | $14,388 | $0 |
| Rhumbline Advisers | Investment management | $5,279 | $0 |
Schedule C, Part I line 2: providers that received $5,000 or more, with the form's own service codes. Individuals named on Schedule C (plan employees, individual trustees) are never shown and their compensation is excluded. Eligible indirect compensation disclosed by formula carries no dollar amount. See how to read Schedule C fees.
Administrative expenses on Schedule H
- Actuarial fees$437,445
- Legal fees$122,972
- Investment advisory and management fees$116,307
- Recordkeeping fees$19,000
- Trustee and custodial fees$14,388
- Other administrative expenses$2,207
- Total administrative expenses$711,489
Investment structure
Assets at year end by Schedule H category. The form shows the kind of vehicle holding the money, not the funds on the menu.
- Registered investment companies (mutual funds)$36.9M · 42.6%
- 103-12 investment entities$19.2M · 22.2%
- Common/collective trusts$16.2M · 18.7%
- Partnership/joint venture interests$13.3M · 15.4%
- Cash (interest and non-interest bearing)$953K · 1.1%
- Receivables$2,332 · 0.0%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmEisnerAmper LLP
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $10,000,000
- Blackout period during the year—
These are the plan administrator's own answers on Schedule H, Part IV. A reported late transmittal is the filer's disclosure of a timing lapse, usually corrected through the Department of Labor's voluntary program; the amount is the total involved, not a loss.
Plan characteristics
1ABenefits are primarily pay related1IFrozen plan
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 711210: Spectator Sports (including sports clubs & racetracks).
Other plans of National Basketball Association
| Plan | Participants | Net assets |
|---|---|---|
| Nba Retirement Plan | 2,561 | $760M |
| National Basketball Association Players' 401(k) Savings Plan | 1,277 | $695M |
Similar plans in New Jersey
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Pine Valley Golf Club, Inc. Retirement Plan | Pine Valley Golf Club, Inc. | 211 | $17.0M | $80,714 |
| Tropicana Casino and Resort Variable Annuity Pension Plan | Tropicana Atlantic City Corp. | 1,009 | $29.0M | $28,716 |
Defined benefit plans in arts, entertainment and recreation closest in size.
Questions and answers
How big is Nba Pension Plan for Coaches, Assistant Coaches and Trainers?
192 participants at the end of the plan year ending 31 May 2025, of whom 41 were active employees, with net assets of $86,311,342. Among defined benefit plans that places it in the 100 to 249 participants band, which held 1,156 plans in plan year 2024.
What does National Basketball Association contribute per participant?
This filing has no Schedule H financial statement, so employer contributions are not reported here.
What fees does the plan pay and how do they compare?
Schedule C reports $707,015 in compensation to service provider organisations, $3,682 per participant or 0.82% of net assets. The same-size median among plans reporting any Schedule C compensation was $451 per participant. Administrative expenses on Schedule H were $711,489. Investment costs deducted inside mutual funds and other pooled vehicles are not itemised on Form 5500, so these figures are a floor rather than a full cost.
Who runs the plan?
The sponsor is National Basketball Association. Recordkeeping or administration: Mercer and U.S Bank. Investment advisory or management: Segal Marco Advisors, Loomis Sayles Trust Company and Wellington Management Company, LLP. Trustee or custodian: U.S Bank. The financial statements were audited by EisnerAmper LLP. Form 5500 also names the plan administrator's signer and other individuals; this site publishes organisations only.
Was the audit opinion unqualified?
The filing reports an unmodified (unqualified) opinion. Unmodified (formerly "unqualified") is the standard clean opinion.
How current is this, and does it show my balance?
This is the Form 5500 for the plan year 1 Jun 2024 to 31 May 2025, received by the Department of Labor on 12 Mar 2026. Filings are due seven months after the plan year ends, or nine and a half with an extension, so the public record always runs a year or more behind. It contains plan-level totals only: no individual balances, contributions or names of participants exist in the data.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files (Form 5500, Schedule H, Schedule C) for plan years 2009 to 2025, public domain, with filings received through 24 Aug 2026. This page shows the latest filing on record for EIN 13-5582586, plan 004, received 12 Mar 2026; an amended filing replaces it at the next build. Medians and percentiles are computed by this site; see the methodology. Report an error through corrections.