Civic Intelligence

Be a Leader Foundation

990 • Fiscal year 2019 • EIN 55-0850279

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 27, 2020

1717 W Northern Ave No 116Phoenix, AZ 85021

(602) 758-8000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

41st percentile

0.04x

Higher debt load relative to assets than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

87th percentile

$176,278

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

41st percentile

0.5%

Faster asset growth than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-6.9%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,529,936

Up $13,589 (+0.5%) from 2018

Net Assets

Up

$2,427,235

Up $11,750 (+0.5%) from 2018

Liabilities

Up

$102,701

Up $1,839 (+1.8%) from 2018

Revenue

Down

$1,062,164

Down $79,093 (-6.9%) from 2018

Expenses

Up

$1,182,225

Up $136,130 (+13%) from 2018

Net Income

Down

-$120,061

Down $215,223 (-226%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $1,886,249Liabilities 2011: $473,827Net Assets 2011: $1,412,4222011Assets 2012: $2,041,823Liabilities 2012: $454,461Net Assets 2012: $1,587,3622012Assets 2013: $2,061,449Liabilities 2013: $379,599Net Assets 2013: $1,681,8502013Assets 2014: $1,863,917Liabilities 2014: $217,109Net Assets 2014: $1,646,8082014Assets 2015: $2,102,123Liabilities 2015: $173,449Net Assets 2015: $1,928,6742015Assets 2016: $2,323,789Liabilities 2016: $126,340Net Assets 2016: $2,197,4492016Assets 2017: $2,578,094Liabilities 2017: $112,235Net Assets 2017: $2,465,8592017Assets 2018: $2,516,347Liabilities 2018: $100,862Net Assets 2018: $2,415,4852018Assets 2019: $2,529,936Liabilities 2019: $102,701Net Assets 2019: $2,427,2352019Assets 2020: $2,687,447Liabilities 2020: $192,690Net Assets 2020: $2,494,7572020Assets 2021: $3,748,674Liabilities 2021: $25,098Net Assets 2021: $3,723,5762021Assets 2022: $4,955,810Liabilities 2022: $150,440Net Assets 2022: $4,805,3702022Assets 2023: $5,256,622Liabilities 2023: $171,661Net Assets 2023: $5,084,9612023Assets 2024: $5,701,310Liabilities 2024: $145,695Net Assets 2024: $5,555,6152024

Highlighted filing

2019

Assets$2,529,936
Liabilities$102,701
Net Assets$2,427,235

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $558,3222011Revenue 2012: $761,645Expenses 2012: $586,705Net Income 2012: $174,9402012Revenue 2013: $803,991Expenses 2013: $709,503Net Income 2013: $94,4882013Revenue 2014: $660,096Expenses 2014: $695,138Net Income 2014: -$35,0422014Revenue 2015: $1,052,072Expenses 2015: $736,090Net Income 2015: $315,9822015Revenue 2016: $1,049,659Expenses 2016: $843,523Net Income 2016: $206,1362016Revenue 2017: $1,151,332Expenses 2017: $977,680Net Income 2017: $173,6522017Revenue 2018: $1,141,257Expenses 2018: $1,046,095Net Income 2018: $95,1622018Revenue 2019: $1,062,164Expenses 2019: $1,182,225Net Income 2019: -$120,0612019Revenue 2020: $1,594,673Expenses 2020: $1,642,090Net Income 2020: -$47,4172020Revenue 2021: $2,907,092Expenses 2021: $1,786,669Net Income 2021: $1,120,4232021Revenue 2022: $2,172,543Expenses 2022: $1,500,307Net Income 2022: $672,2362022Revenue 2023: $1,723,752Expenses 2023: $1,663,258Net Income 2023: $60,4942023Revenue 2024: $2,048,661Expenses 2024: $1,702,632Net Income 2024: $346,0292024

Highlighted filing

2019

Revenue$1,062,164
Expenses$1,182,225
Net Income-$120,061
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 27, 2020
Return Version
2019v5.1
Gross Receipts
$1,678,380
Mission and Program Overview

Mission

Be a leader's mission is to increase the number of college-going students in arizona by providing them with the tools and resources needed to become college bound, focused and prepared through leadership training and mentoring.

Be a leader's mission is to increase the number of college-going students in (con't on sch o) arizona by providing them with the tools and resources needed to become college bound, focused and prepared through leadership training and mentoring.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,107,101$1,283,987▲ $176,886
Cash and Non-Interest-Bearing Accounts$759,460$674,463▼ $84,997
Savings and Temporary Cash Investments$444,999$430,553▼ $14,446
Pledges and Grants Receivable$204,787$140,933▼ $63,854
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$2,516,347$2,529,936▲ $13,589
Liabilities
Escrow Account Liability$92,354$77,649▼ $14,705
Accounts Payable and Accrued Expenses$8,508$25,052▲ $16,544
Total Liabilities$100,862$102,701▲ $1,839
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,688,552$1,884,379▲ $195,827
Net Assets With Donor Restrictions$726,933$542,856▼ $184,077
Total Net Assets Fund Balance$2,415,485$2,427,235▲ $11,750
Total Liabilities and Net Assets / Fund Balance$2,516,347$2,529,936▲ $13,589

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$20,050$20,050
Other Securities$1,200,371--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa B TrujilloPresident & CEOFT$150,000$26,278$176,278

Board Members and Trustees

NameTitle
Gary L TrujilloChairman
Chris Bustamante EddDirector
Christine BurtonDirector
Kathryn BakerDirector
Lon BabbyDirector
Lorianne TaitanoDirector
Michael TrejoSecretary
Tim DesotoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$978,992
Program Service Revenue
$0
Investment Income
$83,172
Other Revenue
$0
All Other Contributions
$978,992
Change in Net Assets
$-120,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,050,120
Revenue Not Reported on Financial Statements
$12,044
Revenue Not Reported on Form 990
$145,948
Total Revenue per Audited Statements
$1,196,068
Total Revenue per Form 990
$1,062,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$807,101
Other Expenses$323,319
Total Fundraising Expense$209,999
Grants and Similar Amounts Paid$51,805
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$431,618$11,667$111,167$554,452
Current Officers, Directors, Trustees, and Key Employees$58,759$58,759$58,759$176,277
Fees for Services Other$79,324$10,000-$89,324
Payroll Taxes$36,379$4,361$11,966$52,706
Conferences and Meetings$48,198--$48,198
Grants to Domestic Individuals$44,755--$44,755
Occupancy$21,309$6,401$6,631$34,341
Other Employee Benefits$19,520$971$3,175$23,666
Fees for Services Accounting-$20,725-$20,725
Information Technology$13,087$269-$13,356
Fees for Service Investment Mgmnt Fees-$12,044-$12,044
Insurance$6,610$625$1,697$8,932
Travel$8,466-$106$8,572
Grants to Domestic Orgs$7,050--$7,050
Other Expenses$4,358$10,816$45$4,403
Office Expenses$52$2,020-$2,072
All Other Expenses$508$115$209$832
Total Functional Expenses$833,357$138,869$209,999$1,182,225

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,184,318
Total Expenses per Form 990$1,182,225
Expenses per Audited Statements$1,170,181
Expenses Not Reported on Form 990$14,137
Expenses Not Reported on Financial Statements$12,044
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family Member of OfficerEmploymentNo$176,278
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Gary trujillo and melissa trujillo have a family relationship.

Form 990, Part VI, Section B, Line 11B

The form 990 was completed by an outside accounting firm and an initial draft is reviewed by the organization's chairman. The form 990 is approved by the organization's audit and finance committee prior to filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy covers all directors, officers, and full-time employees of the be a leader foundation (balf). Balf sends the conflict of interest policy, survey and acknowledgement form to the board of directors and full-time staff members on an annual basis. The executive office monitors and makes the effort to ensure all board members and full-time staff members complete the survey and signs the conflict of interest acknowledgement form and then files such survey results and acknowledgement forms in the corporate minute book. The board of directors and staff is educated annually on the conflict of interest policy. If a covered person has an actual or possible conflict of interest, he or she must disclose the existence and nature of his or her financial interest to the directors and members of committees with board-delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest, the interested person must leave the board or committee meeting while the financial interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the board of directors identifies a conflict of interest, that individual would be recused from participating in the deliberation and vote of such matter.

Form 990, Part VI, Section B, Line 15A

Balf's human resource committee, a subcommittee of independent board members, reviews and determines the compensation of the president/ceo on an annual basis. The human resource committee reviews data such as form 990's from other non-profit organizations and non-profit compensation surveys/studies to determine if compensation of president/ceo is adequate. The last review occurred in november, 2019.

Form 990, Part VI, Section C, Line 19

The organization's financial statements are available on our website. Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Be a Leader Foundation
EIN
55-0850279
Phone
6027588000
Address
1717 W NORTHERN AVE NO 116, PHOENIX, AZ 85021

Signing Officer

Name
Gary L Trujillo
Title
Chairman
Phone
6027588000
Signed
2020-08-27
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
7
Employees
19
Volunteers
100

Preparer

Firm
Eide Bailly Llp
Address
2355 E CAMELBACK RD STE 900, PHOENIX, AZ 85016-9065
Preparer
Brenda Blunt
Phone
4803151040
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

Be a leader foundation collected and managed a capital campaign for contributions on behalf of the roosevelt community technology center. The contributions are held in a separate account, and distributions on behalf of the center are recorded as a decrease to the corresponding liability and are not included in the net assets of be a leader foundation.

PART X, LINE 2:

Management believes that the organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

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IRS990/MissionDesc0BE A LEADER'S MISSION IS TO INCREASE THE NUMBER OF COLLEGE-GOING STUDENTS IN ARIZONA BY PROVIDING THEM WITH THE TOOLS AND RESOURCES NEEDED TO BECOME COLLEGE BOUND, FOCUSED AND PREPARED THROUGH LEADERSHIP TRAINING AND MENTORING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02415485
IRS990/NetAssetsOrFundBalancesEOYAmt02427235
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt036538
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt036538
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0131811
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01688552
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01884379
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt06631
IRS990/OccupancyGrp/ManagementAndGeneralAmt06401
IRS990/OccupancyGrp/ProgramServicesAmt021309
IRS990/OccupancyGrp/TotalAmt034341
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02020
IRS990/OfficeExpensesGrp/ProgramServicesAmt052
IRS990/OfficeExpensesGrp/TotalAmt02072
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03175
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0971
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019520
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023666
IRS990/OtherExpensesGrp/Desc0WORKSHOP COSTS
IRS990/OtherExpensesGrp/Desc1DONOR ENGAGEMENT
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS FEES
IRS990/OtherExpensesGrp/Desc3LEADERSHIP TRAINING
IRS990/OtherExpensesGrp/FundraisingAmt01648
IRS990/OtherExpensesGrp/FundraisingAmt114444
IRS990/OtherExpensesGrp/FundraisingAmt2152
IRS990/OtherExpensesGrp/FundraisingAmt345
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt096
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110816
IRS990/OtherExpensesGrp/ProgramServicesAmt051734
IRS990/OtherExpensesGrp/ProgramServicesAmt11630
IRS990/OtherExpensesGrp/ProgramServicesAmt24358
IRS990/OtherExpensesGrp/TotalAmt053478
IRS990/OtherExpensesGrp/TotalAmt114444
IRS990/OtherExpensesGrp/TotalAmt212598
IRS990/OtherExpensesGrp/TotalAmt34403
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0111167
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011667
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0431618
IRS990/OtherSalariesAndWagesGrp/TotalAmt0554452
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011966
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04361
IRS990/PayrollTaxesGrp/ProgramServicesAmt036379
IRS990/PayrollTaxesGrp/TotalAmt052706
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0204787
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0140933
IRS990/PoliticalCampaignActyInd00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0WORKSHOPS- BALF'S THEORY OF CHANGE RESTS ON THE BELIEF THAT PROVIDING STUDENTS WITH GUIDANCE, MENTORSHIP, ACCESS TO RESOURCES, AND EMPOWERMENT ENHANCES THEIR CHANCES OF PURSUING A HIGHER EDUCATION. OUR STUDENTS HAVE ALL THE POTENTIAL TO SUCCEED ACADEMICALLY AND PURSUE A POSTSECONDARY EDUCATION BUT ARE MANY TIMES LACKING THE EXTERNAL SUPPORT AND RESOURCES NEEDED TO FINISH THE COLLEGE-GOING EQUATION. SUPPORT FROM CARING ADULTS IS A SIGNIFICANT COMPONENT TO OUR SERVICES AND HELPING OUR STUDENTS SUCCEED. OUR VOLUNTEERS SERVE AS MENTORS AT EACH WORKSHOP TO HELP GUIDE THE COLLEGE-GOING CONVERSATION WITH STUDENTS. FOR OUR SENIORS, SENIOR BOOT CAMP COACHES PLAY A CRUCIAL ROLE IN HELPING OUR STUDENTS MEET CRITICAL SENIOR YEAR DEADLINES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt051734
IRS990/ProgSrvcAccomActy3Grp/Desc0DONATIONS TO OTHER VARIOUS CHARITIES PROMOTING EDUCATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt07050
IRS990/ProgSrvcAccomActy3Grp/GrantAmt07050
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01120650
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt043550
IRS990/PYInvestmentIncomeAmt066231
IRS990/PYOtherExpensesAmt0312215
IRS990/PYOtherRevenueAmt0-45624
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt095162
IRS990/PYSalariesCompEmpBnftPaidAmt0690330
IRS990/PYTotalExpensesAmt01046095
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01141257
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-120061
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0444999
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0430553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0978992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01120650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01133952
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01100810
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01079165
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05413569
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt046634
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt056719
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt048452
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt017815
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0169620
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.72140
IRS990ScheduleA/PublicSupportPY170Pct00.65650
IRS990ScheduleA/PublicSupportTotal170Amt04027743
IRS990ScheduleA/SubstantialContributorsTotAmt01385826
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0978992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01120650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01133952
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01100810
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01079165
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05413569
IRS990ScheduleA/TotalSupportAmt05583189
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt014137
IRS990ScheduleD/DonatedServicesUseFcltsAmt014137
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020050
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020050
IRS990ScheduleD/ExpensesNotReportedAmt014137
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012044
IRS990ScheduleD/ExpensesSubtotalAmt01170181
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt012044
IRS990ScheduleD/InvestmentExpensesNotIncldAmt012044
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0131811
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt016800
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt166816
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt21200371
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CLOSELY HELD STOCK
IRS990ScheduleD/OtherSecuritiesGrp/Desc1MONEY MARKET FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/RevenueNotReportedAmt0145948
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt012044
IRS990ScheduleD/RevenueSubtotalAmt01050120
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BE A LEADER FOUNDATION COLLECTED AND MANAGED A CAPITAL CAMPAIGN FOR CONTRIBUTIONS ON BEHALF OF THE ROOSEVELT COMMUNITY TECHNOLOGY CENTER. THE CONTRIBUTIONS ARE HELD IN A SEPARATE ACCOUNT, AND DISTRIBUTIONS ON BEHALF OF THE CENTER ARE RECORDED AS A DECREASE TO THE CORRESPONDING LIABILITY AND ARE NOT INCLUDED IN THE NET ASSETS OF BE A LEADER FOUNDATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01283987
IRS990ScheduleD/TotalExpensesPerForm990Amt01182225
IRS990ScheduleD/TotalRevenuePerForm990Amt01062164
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01196068
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01184318
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt044755
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CASH SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0120
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIP CHECKS ARE WRITTEN DIRECTLY TO SCHOOLS OF STUDENT'S CHOICE. SCHOLARSHIP RECIPIENTS CONTINUE TO BE INVOLVED WITH BE A LEADER FOUNDATION THROUGH OUR BE A LEADER INSTITUTE COLLEGE PROGRAM, WHICH PROVIDES COLLEGE STUDENTS WITH EDUCATIONAL AND CAREER PATH DEVELOPMENT SUPPORT, SO CONTACT IS MAINTAINED.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIPS ARE AWARDED BASED ON AN APPLICATION PROCESS WHICH INCLUDES ESSAYS, RESUME, AND COMMUNITY SERVICE. THERE IS NO MINIMUM GPA REQUIREMENT; HOWEVER, IT IS TAKEN INTO CONSIDERATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE I PART III, COLUMN (B)
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MELISSA TRUJILLO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0176278
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYMENT
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GARY TRUJILLO AND MELISSA TRUJILLO HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS COMPLETED BY AN OUTSIDE ACCOUNTING FIRM AND AN INITIAL DRAFT IS REVIEWED BY THE ORGANIZATION'S CHAIRMAN. THE FORM 990 IS APPROVED BY THE ORGANIZATION'S AUDIT AND FINANCE COMMITTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, AND FULL-TIME EMPLOYEES OF THE BE A LEADER FOUNDATION (BALF). BALF SENDS THE CONFLICT OF INTEREST POLICY, SURVEY AND ACKNOWLEDGEMENT FORM TO THE BOARD OF DIRECTORS AND FULL-TIME STAFF MEMBERS ON AN ANNUAL BASIS. THE EXECUTIVE OFFICE MONITORS AND MAKES THE EFFORT TO ENSURE ALL BOARD MEMBERS AND FULL-TIME STAFF MEMBERS COMPLETE THE SURVEY AND SIGNS THE CONFLICT OF INTEREST ACKNOWLEDGEMENT FORM AND THEN FILES SUCH SURVEY RESULTS AND ACKNOWLEDGEMENT FORMS IN THE CORPORATE MINUTE BOOK. THE BOARD OF DIRECTORS AND STAFF IS EDUCATED ANNUALLY ON THE CONFLICT OF INTEREST POLICY. IF A COVERED PERSON HAS AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, HE OR SHE MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON MUST LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE BOARD OF DIRECTORS IDENTIFIES A CONFLICT OF INTEREST, THAT INDIVIDUAL WOULD BE RECUSED FROM PARTICIPATING IN THE DELIBERATION AND VOTE OF SUCH MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BALF'S HUMAN RESOURCE COMMITTEE, A SUBCOMMITTEE OF INDEPENDENT BOARD MEMBERS, REVIEWS AND DETERMINES THE COMPENSATION OF THE PRESIDENT/CEO ON AN ANNUAL BASIS. THE HUMAN RESOURCE COMMITTEE REVIEWS DATA SUCH AS FORM 990'S FROM OTHER NON-PROFIT ORGANIZATIONS AND NON-PROFIT COMPENSATION SURVEYS/STUDIES TO DETERMINE IF COMPENSATION OF PRESIDENT/CEO IS ADEQUATE. THE LAST REVIEW OCCURRED IN NOVEMBER, 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE. GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.70$0.15$5.56$2.05$1.70$0.35
2023Detailed filing. Detailed filing data is available for this year.$5.26$0.17$5.08$1.72$1.66$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.96$0.15$4.81$2.17$1.50$0.67
2021Detailed filing. Detailed filing data is available for this year.$3.75$0.03$3.72$2.91$1.79$1.12
2020Detailed filing. Detailed filing data is available for this year.$2.69$0.19$2.49$1.59$1.64$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.10$2.43$1.06$1.18$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.52$0.10$2.42$1.14$1.05$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.58$0.11$2.47$1.15$0.98$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.13$2.20$1.05$0.84$0.21
2015Detailed filing. Detailed filing data is available for this year.$2.10$0.17$1.93$1.05$0.74$0.32
2014Summary only. Only limited summary data is available for this year.$1.86$0.22$1.65$0.66$0.70$0.04
2013Summary only. Only limited summary data is available for this year.$2.06$0.38$1.68$0.80$0.71$0.09
2012Summary only. Only limited summary data is available for this year.$2.04$0.45$1.59$0.76$0.59$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.47$1.41$0.56