2015-05-14T12:51:38-05:00 2014-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDA MD 208142930 990 2014-01-01 392015443 BLACK ALLIANCE FOR EDUCATIONAL OPTIONS BLAC 2024292236 888 16TH STREET NW NO 800 WASHINGTON DC 200064104 JACQUELINE COOPER ACTING PRESIDENT 2024292236 2015-05-14 1 3019519090 2014 2016-02-25 16:41:14Z KENNETH CAMPBELL 888 16TH STREET NW NO 800 WASHINGTON DC 200064104 7696650 0 X WWW.BAEO.ORG X 2000 WI SEE PART III, LINE 1. 7 6 48 110 0 0 1814837 7390444 207515 282691 313 592 99343 19671 2122008 7693398 167332 23585 0 0 2251592 2655114 0 0 164544 2376860 2725293 4795784 5403992 -2673776 2289406 4593929 6950754 170989 238408 4422940 6712346 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. 0 0 2969319 23585 MOBILIZATION: AN EDUCATIONAL CAMPAIGN DESIGNED TO EDUCATE PARENTS ABOUT PUBLIC AND/OR PRIVATE PARENTAL CHOICE OPTIONS AND TRANSFORMATIONAL EDUCATION REFORMS IN LOUISIANA, MISSISSIPPI, KENTUCKY, ALABAMA AND TENNESSEE. 565792 1894 COMMUNICATION: THE COMMUNICATION CAMPAIGN EDUCATES MEMBERS ABOUT PUBLIC AND/OR PRIVATE PARENTAL CHOICE OPTIONS AND TRANSFORMATIONAL EDUCATION REFORMS IN LOUISIANA, MISSISSIPPI, ALABAMA AND TENNESSEE. 446875 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. 413932 282691 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. 413932 282691 4395918 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 19 0 1 48 1 0 0 0 0 0 0 0 0 0 0 X 7 6 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 MASHEA ASHTON CHAIRWOMAN 8.00 X X 0 0 0 DEBORAH MCGRIFF VICE CHAIR 2.00 X X 0 0 0 DAWN CHAVOUS SECRETARY 2.00 X X 0 0 0 KEVIN N HINTON TREASURER 2.00 X X 0 0 0 DARRYL B COBB DIRECTOR 2.00 X 0 0 0 HOWARD FULLER DIRECTOR 2.00 X 0 0 0 VERNARD GANT DIRECTOR 2.00 X 0 0 0 KENNETH CAMPBELL PRESIDENT 40.00 X 156285 0 21924 SHREE MEDLOCK NATIONAL ADVOCACY DIRECTOR 40.00 X 111581 0 12938 JACQUELINE COOPER CHIEF OF STAFF 40.00 X 111349 0 14856 TANZI WEST COMMUNICATIONS DIRECTOR 40.00 X 102649 0 16950 481864 0 66668 4 0 1 0 BARRASSO USDIN KUPPERMAN FREEMAN & SARVE 909 POYDRAS ST 24FL NEW ORLEANS LA 70112 LEGAL SERVICES 312385 LUMIX PC 8401 CONNECTICUT AVE CHEVY CHASE MD 20815 ACCOUNTING SERVICES 264043 SACHS MEDIA GROUP INC 114 S DUVAL STREET TALLAHASSEE FL 32301 ADVERTISING 129629 3 7390444 7390444 CONFERENCE 900099 282691 282691 282691 592 592 5146 3252 1894 1894 REIMBSMT & OTH INCOME 900099 17777 17777 17777 7693398 284585 0 18369 23585 23585 178209 80194 80194 17821 2059879 1641779 323030 95070 39401 32516 5239 1646 201717 160832 31584 9301 175908 135898 31223 8787 312670 147801 163654 1215 240221 113554 125734 933 269321 127310 140965 1046 212317 212317 162231 132009 28696 1526 52320 24732 27385 203 12751 9120 3361 270 344319 264897 75971 3451 794369 718932 72160 3277 18166 2316 14593 1257 17384 2216 13965 1203 ALLOCATION OF M&G 0 311768 -323943 12175 LOCAL OUTREACH EVENTS 159687 159687 AUDIO VISUAL 46510 46510 EQUIPMENT 30861 20608 10253 52166 27337 19466 5363 5403992 4395918 843530 164544 1594651 3255161 1183894 537886 1721667 3060000 7826 9616 2748 45764 63382 54498 34063 38601 20435 1526 1526 4593929 6950754 170989 212583 25825 170989 238408 X 3367061 4766772 1055879 1945574 4422940 6712346 4593929 6950754 2289406 0 X 0 1 X 1 0 X 1785256 2936486 7517241 1814837 7390444 21444264 1785256 2936486 7517241 1814837 7390444 21444264 12984784 8459480 2907 1223 374 313 592 5409 125887 99343 17777 243007 21692680 2580966 0.39000 0.47640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 1 19578 0 0 0 1 21453 0 0 41031 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 MS, AL, KY, LA, AND TN TO ENCOURAGE THEM TO SUPPORT PARENTAL CHOICE AND EDUCATION REFORM LEGISLATION PENDING BEFORE THE LEGISLATURE. ADDITIONALLY, BAEO ENGAGED IN AN ADVERTISING CAMPAIGN IN LOUISIANA TO URGE CITIZENS TO CONTACT THEIR LEGISLATORS TO SUPPORT LEGISLATION DURING THE 2014 SESSION. 54498 34063 20435 20435 X 7693398 0 7693398 0 7693398 5403992 0 5403992 0 5403992 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2014, 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. THE FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED. 1 PHILADELPHIA BAEO PO BOX 45682 PHILADELPHIA PA 19149 237046393 501(C)(3) 23585 GENERAL OPERATING 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 0 1 X X X 0 0 0 0 0 0 0 0 0 KENNETH CAMPBELL PRESIDENT 156285 0 0 0 0 0 6439 0 15485 0 178209 0 0 0 PART I, LINE 1A KENNETH CAMPBELL, PRESIDENT, HAD HIS WIFE AND SON ACCOMPANY HIM TO SYMPOSIUM 2014 AND BAEO PAID FOR THEIR TRAVEL EXPENSES. THE PRESIDENT'S WIFE AND SON ARE LIFETIME MEMBERS OF LOUISIANA BAEO AND VOLUNTEER THEIR TIME TO SYMPOSIUM ACTIVITIES. CONSISTENT WITH BAEO POLICY, VOLUNTEERS AT THE SYMPOSIUM MAY BE REIMBURSED FOR TRAVEL EXPENSES. PART I, LINE 1B THE BOARD APPROVED THE EXPENSES. JACQUELINE COOPER FAMILY MEMBER OF DR. DEBORAH MCGRIFF, BOARD MEMBER 126205 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 VI, SECTION A, LINE 2 DEBORAH MCGRIFF, BOARD MEMBER, AND DR. HOWARD FULLER, CHAIR, 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 DECEMBER 2013. 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.