NBA players who set up charitable foundations don't always contribute as much as expected because of poor management and the high cost of fundraisers.

The analysis was made by the Salt Lake Tribune, which studied tax records filed by NBA player charities. It analyzed 89 stand-alone NBA player charities and published the results in a series of stories ysterday.

Together, the charities reported revenue of at least $31 million from 2005 to 2007. But only about 44 cents of every dollar raised - $14 million - actually reached needy causes, far below the 65 cents most philanthropic groups view as acceptable. The newspaper found that many organizations were left in the inexperienced hands of a friend or relative.

The NBA has tried to maintain a database on player foundations, but with limited success, senior vice president Kathy Behrens told the Tribune.The charities can be a nice tax break and a good public-relations move, but experts say for most players it's a genuine philanthropic effort.

"You're always having to give credibility and justify, when it's a sports celebrity, because people are skeptical," said Susan Johnson, director of former NBA star Dikembe Mutombo's foundation.

The newspaper also found that few of the players' charities hire full-time management and often place relatives, friends and former sports associates on their boards. As much as the players mean to lend their names to a good cause, sometimes the lavish fundraising galas can cost more than they make.

In games yesterday:

* At Sacramento, Kevin Garnett's 21 points and 11 rebounds led the Boston Celtics to an 108-63 destruction of the Kings, whose only double-figure scorer was John Salmons with 11 points.

* At Cleveland, LeBron James outscored Dwyane Wade by 33-29 in the Cavaliers' 93-86 triumph over the Miami Heat. Mo Williams added 20 points and Anderson Valerjao came off the bench to score 12 points and grab 10 rebounds.

* At New York, Carmelo Anthony scored 32 points after missing three games with a bruised right elbow, leading the Denver Nuggets to a 117-110 victory over the Knicks.

* At Los Angeles, Josh Howard had 29 points, nine rebounds and a career-best seven assists, leading Dallas to a 98-76 victory over the Clippers. Mavericks leading scorer Dirk Nowitzki served a one-game suspension.

* At Los Angeles, Kobe Bryant scored 31 points, Derek Fisher added 19 and the Lakers rolled to a 130-113 victory over Golden State.

* At Indianapolis, Chris Paul had 19 points and 12 assists and David West 18 points in the New Orleans Hornets' 105-103 win over the Indiana Pacers, who were led by Danny Granger's game-high 34 points. *