2016-05-16T16:00:17-05:00 2015-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDA MD 208142930 990 2015-01-01 392015443 BLACK ALLIANCE FOR EDUCATIONAL OPTIONS BLAC 2024292236 888 16TH STREET NW NO 800 WASHINGTON DC 200064104 JACQUELINE COOPER ACTING PRESIDENT 2024292236 2016-05-16 1 3019519090 2015 2016-09-27 15:27:22Z JACQUELINE COOPER 888 16TH STREET NW NO 800 WASHINGTON DC 200064104 3982054 0 X WWW.BAEO.ORG X 2000 WI SEE PART III, LINE 1. 6 5 49 110 0 0 7390444 3640239 282691 331643 592 612 19671 9512 7693398 3982006 23585 50000 0 0 2655114 2570023 0 0 191863 2725293 3410671 5403992 6030694 2289406 -2048688 6950754 4793979 238408 330321 6712346 4463658 X BAEO'S MISSION IS TO INCREASE ACCESS TO HIGH QUALITY EDUCATION OPTIONS FOR BLACK CHILDREN BY ACTIVELY SUPPORTING TRANSFORMATIONAL EDUCATION REFORM INITIATIVES AND PARENTAL CHOICE POLICIES THAT EMPOWER LOW-INCOME AND WORKING-CLASS BLACK FAMILIES. 1 0 2954128 50000 MOBILIZATION: AN EDUCATIONAL CAMPAIGN DESIGNED TO EDUCATE PARENTS ABOUT PUBLIC AND/OR PRIVATE PARENTAL CHOICE OPTIONS AND TRANSFORMATIONAL EDUCATION REFORMS IN LOUISIANA, ALABAMA, NEW JERSEY, AND TENNESSEE. 880765 27 COMMUNICATION: THE COMMUNICATION CAMPAIGN EDUCATES MEMBERS ABOUT PUBLIC AND/OR PRIVATE PARENTAL CHOICE OPTIONS AND TRANSFORMATIONAL EDUCATION REFORMS IN LOUISIANA, ALABAMA, NEW JERSEY, AND TENNESSEE. 406443 BAILEY-SULLIVAN LEADERSHIP INSTITUTE: THE BAILEY-SULLIVAN LEADERSHIP INSTITUTE SEEKS TO ADDRESS THE DIRE NEED FOR MORE BLACK ADVOCATES EQUIPPED TO CHAMPION PARENTAL CHOICE AND TRANSFORMATIONAL EDUCATION REFORM INITIATIVES IN THE BLACK COMMUNITY. THE INSTITUTE WILL SEEK TO REACH THIS GOAL BY ESTABLISHING THE WEEKEND ADVOCACY LEADERSHIP ACADEMY WHICH WILL ENGAGE INDIVIDUALS WHO ARE LEADERS AND/ OR POTENTIAL LEADERS IN VARIOUS SECTORS OF THE BLACK COMMUNITY AND PROVIDE TRAINING AND NETWORKING OPPORTUNITIES THAT WILL STRENGTHEN THEIR COMMITMENT TO ADVOCATING ON BEHALF OF THESE REFORM POLICIES. 375293 331643 SYMPOSIUM: AN ANNUAL MEETING OF BAEO MEMBERS AND ALLIES TO PROVIDE INFORMATION AND SHARE IDEAS RELATED TO IMPROVING THE EDUCATIONAL OPTIONS AVAILABLE TO BLACK FAMILIES AND CHILDREN. 290891 POLICY & RESEARCH: POLICY & RESEARCH PROVIDES ANALYSIS OF STATE AND FEDERAL POLICY, AS WELL AS RESEARCH THAT SUPPORTS BAEO'S MISSION. 666184 331643 4907520 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 37 0 1 49 1 0 0 0 0 0 0 0 0 0 0 X 6 5 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OK OR PA RI SC TN UT VA WA WV WI OH X LUMIX CPAS AND ADVISORS 2403954500 8401 CONNECTICUT AVENUE SUITE 1202 CHEVY CHASE MD 20815 DEBORAH MCGRIFF ACTING CHAIR/VICE CHAIR 10.00 X X 0 0 0 DAWN CHAVOUS SECRETARY 10.00 X X 0 0 0 KEVIN N HINTON TREASURER 10.00 X X 0 0 0 HOWARD FULLER CHAIR EMERITUS 10.00 X X 0 0 0 VERNARD GANT DIRECTOR 10.00 X 0 0 0 DARRYL COBB DIRECTOR 10.00 X 0 0 0 GERARD ROBINSON DIRECTOR (UNTIL DEC. 2015) 10.00 X 0 0 0 MASHEA ASHTON DIRECTOR (UNTIL SEPT. 2015) 10.00 X 0 0 0 KENNETH CAMPBELL PRESIDENT (UNTIL FEB. 2015) 40.00 X 81503 0 6898 JACQUELINE COOPER CHIEF OF STAFF; THEN ACTING PRES. (FEB. 2015) 40.00 X 191976 0 18821 SHREE MEDLOCK NAT'L ADVOCACY DIR. (UNTIL APR. 2015) 40.00 X 123503 0 11636 OFFIONG BASEY DIRECTOR, BSLI 40.00 X 107582 0 10634 504564 0 47989 3 0 1 0 PEABODY MEMPHIS 149 UNION AVE MEMPHIS TN 38103 SYMPOSIUM VENUE 306768 LUMIX PC 8401 CONNECTICUT AVE CHEVY CHASE MD 20815 ACCOUNTING SERVICES 269648 SACHS MEDIA GROUP INC PO BOX 109 TALLAHASSEE FL 32302 ADVERTISING 202544 NU VISION MEDIA INC 1327 WEST WA BOULEVARD 102B CHICAGO IL 60607 10TH ANNIV. OF KATRINA ACTIVITIES 162954 CHRISTMAN BOWERS 3782 ELSIMORE ROAD PHELAN CA 92371 CONSULTING 109745 5 3640239 600 3640239 CONFERENCE 900099 331643 331643 331643 612 612 75 48 27 27 REIMBSMT & OTH INCOME 900099 9485 9485 9485 3982006 331670 0 10097 X 50000 50000 299198 4216 294982 1900422 1747866 55261 97295 29665 27174 978 1513 179863 162009 8838 9016 160875 129631 24044 7200 52750 20791 30057 1902 248091 97782 141362 8947 639404 252012 364332 23060 433978 432978 1000 147258 119407 24874 2977 68354 26941 38948 2465 20345 13364 6635 346 399307 323389 69433 6485 1103294 896808 196788 9698 18111 1672 14976 1463 21774 2010 18005 1759 ALLOCATION OF M&G 0 370504 -385643 15139 LOCAL OUTREACH EVENTS 110561 108478 2083 EQUIPMENT 65769 67078 -1309 LOBBYING EXPENSES 25411 25411 56264 27999 25667 2598 6030694 4907520 931311 191863 3255161 3016815 537886 538128 3060000 1154802 9616 6305 2748 2700 63382 65904 59973 52174 20435 7799 1526 1526 6950754 4793979 212583 330321 25825 238408 330321 X 4766772 1999405 1945574 2464253 6712346 4463658 6950754 4793979 X -2048688 -200000 X 0 1 X 1 0 X 2936486 7517241 1614837 7390444 3640239 23099247 2936486 7517241 1614837 7390444 3640239 23099247 13788404 9310843 1223 374 313 592 612 3114 125887 99343 17777 9485 252492 23354853 2713692 0.39870 0.39000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 25411 0 0 25411 0 PART II-B, LINE 1: BAEO'S LOBBYING ACTIVITIES INCLUDED A LIMITED NUMBER OF ONE-TO-ONE AND SMALL GROUP MEETINGS WITH STATE ELECTED OFFICIALS IN AL, LA, NJ AND TN TO ENCOURAGE THEM TO SUPPORT PARENTAL CHOICE AND EDUCATION REFORM LEGISLATION PENDING BEFORE THE LEGISLATURE. 59973 52174 7799 7799 X 3794598 12592 -200000 -187408 3982006 0 3982006 6043286 12592 12592 6030694 0 6030694 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2015, BAEO HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CANCELLATION OF PRIOR YEAR AWARDS, NETTED AGAINST REVENUE -200,000. IN THE AUDIT AND REPORTED AS A RECONCILING ITEM ON FORM 990. 1 MILWAUKEE COLLIGIATE ACADEMY 4030 NORTH 29TH STREET MILWAUKEE WI 53216 300322248 501(C)(3) 50000 GENERAL SUPPORT 1 0 PART I, LINE 2: THE USE OF GRANTS IS MONITORED THROUGH QUARTERLY AND FINAL WRITTEN REPORTS (THAT ARE SIGNED BY THE AUTHORIZED OFFICER OF THE ORGANIZATION), RECORD MAINTENANCE AND INSPECTION. THE BAEO STAFF MAY OBSERVE THE GRANTEE'S PROGRAM OR REVIEW FINANCIAL AND OTHER RECORDS CONNECTED TO THE SPECIFIC GRANT. X X 1 0 0 0 0 0 0 1 0 JACQUELINE COOPER CHIEF OF STAFF; THEN ACTING PRES. (FEB. 2015) 157976 0 34000 0 0 0 3125 0 15696 0 210797 0 0 0 PART I, LINE 4A KENNETH CAMPBELL, FORMER PRESIDENT, RECEIVED SEVERANCE OF $62,138 SHREE MEDLOCK, FORMER NATIONAL ADVOCACY DIRECTOR, RECEIVED SEVERANCE OF $89,829 PART I, LINE 7 JACQUELINE COOPER, ACTING PRESIDENT, RECEIVED BONUS COMPENSATION OF $34,000 JACQUELINE COOPER FAMILY MEMBER OF DR. DEBORAH MCGRIFF, BOARD CHAIR 210797 JACQUELINE COOPER HAS A FAMILY RELATIONSHIP WITH DEBORAH MCGRIFF AND SHE IS AN EMPLOYEE OF BAEO. THE AMOUNT OF THE TRANSACTION LISTED IS MS. COOPER'S TOTAL COMPENSATION REPORTED ON PART VII, SECTION A. 0 FORM 990, PART III, LINE 2 BAEO STARTED THE POLICY & RESEARCH PROGRAM DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 2 DEBORAH MCGRIFF, CHAIR, AND DR. HOWARD FULLER, CHAIR EMERITUS, HAVE A FAMILY RELATIONSHIP. DEBORAH MCGRIFF, CHAIR, AND JACQUELINE COOPER, ACTING PRESIDENT, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE RETURN WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. A COPY OF THE FINAL 990 WAS PRESENTED TO THE ENTIRE BOARD BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SUBMIT ANNUAL CONFLICT OF INTEREST DISCLOSURE FORMS. THE BAEO BOARD CHAIR AT BAEO'S ANNUAL IN-PERSON BOARD DEVELOPMENT MEETING REVIEWS THE CONFLICT OF INTEREST FORMS WITH THE BOARD TO ENSURE ALL MEMBERS HAVE SIGNED THE DOCUMENT. ALL SIGNED DOCUMENTS ARE GIVEN TO THE PRESIDENT AND SECRETARY FOR REVIEW. THE PRESIDENT FILES THE DOCUMENTS FOR FUTURE REFERENCE. IF A CONFLICT WERE TO ARISE, THE INTERESTED PERSON WOULD RECUSE THEMSELF FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ANNUALLY APPROVES COMPENSATION OF THE PRESIDENT. THE MOST RECENT SALARY REVIEW FOR THIS POSITION WAS DONE IN JANUARY 2015. IN DETERMINING COMPENSATION FOR EMPLOYEES, BAEO'S BOARD APPROVES ALL COMPENSATION THROUGH THE BUDGETING PROCESS. ANY CHANGES OR ADDITIONS TO THE APPROVED BUDGET MUST BE APPROVED BY THE BOARD. THE BOARD WORKING WITH THE HR CONSULTING FIRM, NONPROFIT HR SOLUTIONS IN WASHINGTON, DC, REGULARLY REVIEWS LEVELS OF COMPENSATION FOR ITS EMPLOYEES AGAINST SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THIS WAS MOST RECENTLY DONE FOR EACH BAEO STAFF POSITION IN DECEMBER 2013. THE ANALYSIS ALSO INCLUDED A REVIEW OF EACH LOCAL MARKET WHERE BAEO EMPLOYEES ARE LOCATED. BASED ON THIS REVIEW, COMPENSATION WAS ADJUSTED ACCORDINGLY. THE REVIEW PROCESS AND THE MARKET DATA ARE RECORDED IN THE BAEO BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G MARKET RESEARCH: PROGRAM SERVICE EXPENSES 21,678. MANAGEMENT AND GENERAL EXPENSES 31,339. FUNDRAISING EXPENSES 1,984. TOTAL EXPENSES 55,001. TRANSITION EXPENSES: PROGRAM SERVICE EXPENSES 37,285. MANAGEMENT AND GENERAL EXPENSES 53,902. FUNDRAISING EXPENSES 3,412. TOTAL EXPENSES 94,599. STATE COMPLIANCE: PROGRAM SERVICE EXPENSES 8,811. MANAGEMENT AND GENERAL EXPENSES 12,738. FUNDRAISING EXPENSES 806. TOTAL EXPENSES 22,355. HR CONSULTANT: PROGRAM SERVICE EXPENSES 18,237. MANAGEMENT AND GENERAL EXPENSES 26,365. FUNDRAISING EXPENSES 1,669. TOTAL EXPENSES 46,271. PRINT DESIGN SERVICES: PROGRAM SERVICE EXPENSES 25,534. MANAGEMENT AND GENERAL EXPENSES 36,914. FUNDRAISING EXPENSES 2,336. TOTAL EXPENSES 64,784. CONSULTANTS/CONTRACTORS: PROGRAM SERVICE EXPENSES 140,467. MANAGEMENT AND GENERAL EXPENSES 203,074. FUNDRAISING EXPENSES 12,853. TOTAL EXPENSES 356,394. FORM 990, PART XI, LINE 9: CANCELLATION OF PRIOR YEAR AWARDS -200,000.