Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Be Frank Foundation
EIN 46-4204601 • 501(c)3 • Bayfield, CO
Profile
Music courses for elementary and high school students
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 37.3% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Balance Sheet
Assets
Down$53,592
Down $49,126 (-48%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$53,592
Down $49,126 (-48%) from 2023
Revenue
Down$186,267
Down $68,962 (-27%) from 2023
Expenses
Up$235,393
Up $33,756 (+17%) from 2023
Net Income
Down-$49,126
Down $102,718 (-192%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $53,592
- Liabilities
- -
- Net assets
- $53,592
- Revenue
- $186,267
- Expenses
- $235,393
- Net income
- -$49,126
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2023 to Aug 31, 2024
- Signed
- Jun 11, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $186,267
Mission and Program Overview
Mission
Music instruction for elementary and high school students
Music courses for elementary and high school students
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Music courses for elementary and high school students | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LECH USINOWICZ | Executive Director | FT | $69,420 | - | $69,420 |
| DENNON JONES | Program Director | PT | $0 | - | - |
| DANIELLE THURBER | President/Treas | PT | $0 | - | - |
| SARAH GOLDMAN | Cmmty Outreach | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Be Frank Foundation
- EIN
- 46-4204601
- Phone
- 9708843120
- Address
- 231 S CLOVER LN, Bayfield, CO 81122
Signing Officer
- Name
- Lech Usinowicz
- Title
- Managing Director
- Phone
- 9708843120
- Signed
- 2025-06-11
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hans Linders Pc
- Address
- 4643 SANDALWOOD DR, LAS CRUCES, NM 88011
- Preparer
- Hans Linders
- Phone
- 9284454074
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16, Other Expenses
“Meals and entertainment 384”
Form 990-EZ, Part I, Line 16, Other Expenses
“Fundraising 965”
Form 990-EZ, Part I, Line 16, Other Expenses
“Supplies 4,530”
Form 990-EZ, Part I, Line 16, Other Expenses
“Telephone 1,320”
Form 990-EZ, Part I, Line 16, Other Expenses
“Program expenses 44,676”
Form 990-EZ, Part I, Line 16, Other Expenses
“Instrument acquisitions 8,866”
Form 990-EZ, Part I, Line 16, Other Expenses
“Instrument maintenance and repair 5,655”
Form 990-EZ, Part I, Line 16, Other Expenses
“CMC expense 4,600”
Form 990-EZ, Part I, Line 16, Other Expenses
“Merchandise expense 702”
Form 990-EZ, Part I, Line 16, Other Expenses
“Books and subscriptions 254”
Form 990-EZ, Part I, Line 16, Other Expenses
“Advertising and marketing 12,601”
Form 990-EZ, Part I, Line 16, Other Expenses
“Insurance liability and instruments 9,579”
Form 990-EZ, Part I, Line 16, Other Expenses
“Accounting software subscription 3,023”
Form 990-EZ, Part I, Line 16, Other Expenses
“Background checks 383”
Form 990-EZ, Part I, Line 16, Other Expenses
“Internet and website 5,292”
Form 990-EZ, Part I, Line 16, Other Expenses
“Payroll expenses 5,710”
Form 990-EZ, Part II, Line 24, Other Assets
“Accounts receivable Beginning of year 10,393, End of year 11,613”
Form 990-EZ, Part II, Line 24, Other Assets
“Security deposit Beginning of year 675, End of year 675”
Raw XML Appendix190 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 11068 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 12288 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 108540 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Music courses for elementary and high school students |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 106081 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Music courses for elementary and high school students |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 105442 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 235393 |
| IRS990EZ/TotalRevenueAmt | 0 | 186267 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 80065 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 144960 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 115071 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 70100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 130343 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 540539 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 106081 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 110143 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 52198 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 45845 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 74613 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 388880 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 121 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 126 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 247 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 929666 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 186267 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 255229 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 167269 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 115945 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 204956 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 929666 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 186267 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 255229 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 929666 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Meals and entertainment 384 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Fundraising 965 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Supplies 4,530 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Telephone 1,320 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Program expenses 44,676 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Instrument acquisitions 8,866 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Instrument maintenance and repair 5,655 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CMC expense 4,600 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Merchandise expense 702 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Books and subscriptions 254 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Advertising and marketing 12,601 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Insurance liability and instruments 9,579 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Accounting software subscription 3,023 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Background checks 383 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Internet and website 5,292 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Payroll expenses 5,710 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Accounts receivable Beginning of year 10,393, End of year 11,613 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Security deposit Beginning of year 675, End of year 675 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990-EZ, Part II, Line 24, Other Assets |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LECH USINOWICZ |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | MANAGING DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9708843120 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-11 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BEFR |
| ReturnHeader/Filer/EIN | 0 | 464204601 |
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| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 81122 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 860975744 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HANS LINDERS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4643 SANDALWOOD DR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAS CRUCES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 88011 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9284454074 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Hans Linders |
| ReturnHeader/ReturnTs | 0 | 2025-06-11T11:39:27-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.