2024-05-12T15:35:30-07:00 2023-12-31 990 2023-01-01 870743848 BECAUSE BLACK IS STILL BEAUTIFUL BECA 5104588105 3 Bridgehampton Place Sacramento CA 95835 Marilyn Jones Executive Director 5104588105 2024-04-24 Marilyn Jones 999009999 1 1 11 1 AAL2 X 2023 2023-04-26 12:10:37Z X Marilyn Jones 3 Bridgehampton Place Sacramento CA 95835 215523 0 X www.bbisb.org X 2004 CA Our Mission is to dismantle historic perceptions, practices and policies that negatively affect criminal justice impacted Black women while building upon our strengths Because Black is Still Beautiful. 6 6 1 8 0 0 141498 151323 39913 64200 0 0 0 0 181411 215523 0 0 0 0 146064 148251 0 0 0 40205 33310 186269 181561 -4858 33962 66096 33962 66096 0 0 33962 Dismantling historical perceptions, practices, and policies that negatively affect criminal justice impacted Black women while building upon our strengths Because Black is Still Beautiful. 0 0 106038 106038 0 Just Say Know provided academic engagement and recruitment efforts to formerly incarcerated women. It also conducted educational outreach to at least 150 women. It provided social/emotional support, tutoring, academic advisement, school supplies,d transportation costs to a cohort of 26 formerly incarcerated women attending school. 49200 49200 0 The Missing Link Created and released a documentary in the community by having a screening. Facilitated an intergenerational kinship program for a cohort of 10 formerly incarcerated Black women and girls ages 16-24 and 50+. Created evaluation tools and collected and evaluated data from screenings and groups. This program was done in collaboration with the Young Women's Freedom Center. 15000 15000 0 City College of San Francisco Workshops - provided training workshops for drug and alcohol students. Trained formerly incarcerated women to conduct workshops. 11323 11323 0 100 Degreez - Developed a new educational model that involves a core leadership team of 7 Black women pursuing a higher education to be fully launched in August 2024. 11323 11323 0 181561 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 1 1 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X Marilyn Jones 5104588105 3 Bridgehampton Place Sacramento CA 95835 Marilyn Jones Executive Director 40 0 X X 125004 0 0 Zena Butler Board President 0 0 X 0 0 0 Dr DAndrea Robinson Treasurer 0 0 X 0 0 0 Sonja Tonnesen Secretary 0 0 X 0 0 0 Dani Johnson Board Member 0 0 X 0 0 0 Robyn Fisher EdD Board Member 0 0 X 0 0 0 Eliana Green Board Member 0 0 X 0 0 0 125004 0 0 1 0 0 0 0 0 0 0 0 0 151323 0 151323 Program Services provided to nonprofits 813319 64200 64200 0 0 0 0 0 0 64200 0 0 0 0 0 0 215523 64200 0 0 125004 125004 13566 13566 9681 9681 137 137 0 8670 8670 4818 4818 6891 6891 2150 2150 Program Supplies 7147 7147 0 0 Utilities 1618 1618 0 0 Meals and Entertainment 552 552 0 0 1327 1327 181561 181561 0 0 66096 33962 66096 33962 66096 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66096 0 X 0 0 0 33962 0 33962 66096 33962 33962 0 0 0 0 0 X 0 0 0 X 123405 83616 178591 141498 215523 742633 123405 83616 178591 141498 215523 742633 742633 0 0 742633 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990, Part VI, Section B, Line 11b We review based on the following including Governance BBISB's Form 990 requires a description of the organization's mission, which is critical information for donors. It also requires responses to questions about the governing body and management policies. These policies include Gift acceptance, Whistleblower, Document retention and destruction, Conflicts of interest, and Joint ventures with taxable entities. The absence of such policies does not immediately jeopardize the organization's tax-exempt status. However, it is clearly in the Board's best interest to adopt policies that cover these areas since they promote transparency and accountability to its donors. There are other items related to the Board's involvement with the organization's operations that are reported in Form 990 that should be considered during the review of the report. For example, there are questions as to how governing decisions are made and whether meetings of the governing body are documented in writing. Changes to the governing documents are also disclosed in Form 990, providing an opportunity for the Board to determine that any such revisions are properly reported. In addition, there is a disclosure for listing states with which a copy of Form 990 should be filed. The Board should ensure that if the organization conducts activities in multiple states, the organization is registered in those states and satisfies filing requirements. Tax Compliance Certain questions in Form 990 are related to the nonprofit organization's compliance with tax laws and regulations. Some of those items are related to the proper classification of workers as employees or independent contractors, filing of employment tax returns and timely deposits of payroll taxes, filing of receipts furnished to donors for contributions received by the organization, and filing of tax returns for unrelated business income if required. Of course, every nonprofit should be able to attest to properly handling its transactions in accordance with the tax laws. Board members can also be held responsible for failures in this area, making a review of tax compliance a critical part of the Board's duties. Financial Management Although Form 990 is a required tax return, it also contains information that shows how the nonprofit is managed and how well it is accomplishing its tax-exempt purpose. This data can either directly or indirectly guide the reader in forming conclusions about the organization's financial management, so the Board should pay particular attention to information such as the relationship between the program service, administrative, and fundraising expenses compared to total expenses and organizational revenue. Does the organization hire independent auditors to audit its financial statements each year? Is the organization operating as a public charity or as a private foundation? Board members must be aware of and understand the IRS public support test. If the organization fails the public support test, the organization may be classified as a private foundation with potential tax consequences. The description of the process used in determining the compensation of top organization officials and the reasonableness of those salaries. Donors may perceive the organization as being too extravagant and financially abusive. Donors expect strict accountability for expense reimbursements to prevent abuse. Our Board's review of Form 990 for a nonprofit organization has long been a best practice for sound management and fulfilling their fiduciary responsibilities. With the requirement to report that process directly on the tax form, the review has stepped to the forefront of the Board's fiduciary duties. More than just properly answering a question on a checklist, the Board's view of the nonprofit's operations reported in Form 990 provides insight into how well the organization's mission is being accomplished. And ultimately, that is one of the Board's most important responsibilities. Form 990, Part VI, Section B, Line 12c Policy and practices Full disclosure, by notice in writing, shall be made by the interested parties to the full Board of Directors in all conflicts of interest, including but not limited to the following: A board member is related to another board member or staff member by blood, marriage, or domestic partnership. A board member or their organization stands to benefit from a BBISB transaction, or staff member, of such organization receives payment from BBISB for any subcontract, goods, or services other than as part of her/his regular job responsibilities or as reimbursement for reasonable expenses incurred as provided in the bylaws and board policy. A board member's organization receives grant funding from BBISB. A board member is a member of the governing body of a contributor to BBISB. Following full disclosure of a possible conflict of interest or any condition listed above, the Board of Directors shall determine whether a conflict of interest exists. If so, the Board shall vote to authorize or reject the transaction or any other action to address the conflict and protect BBISB's best interests. Both votes shall be by a majority vote without counting the vote of any interested director. A Board member formally considering salaried employment with BBISB must take a temporary leave of absence until the position is filled. Such leave will be taken within the Board member's elected term which will not be extended because of the leave. A Board member formally considering employment with BBISB must submit a written request for a temporary leave of absence to the Secretary of the BBISB Board, c/o the BBISB's office, indicating the time-period of the leave. The Secretary of BBISB will inform the Chair of the Board of such a request. The Chair will bring the request to the Board for action. The request and any action taken shall be reflected in the official minutes. An interested Board member shall not participate in any discussion or debate of the Board of Directors or any committee or subcommittee thereof in which the subject of discussion is a contract, transaction, or situation in which there may be a perceived or actual conflict of interest. However, they may be present to provide clarifying information in such a discussion or debate unless objected to by any present board member. Anyone in a position to make decisions about spending BBISB's resources (i.e., transactions such as purchases, grants, contracts) - who also stands to benefit from that decision - has a duty to disclose that conflict as soon as it arises (or becomes apparent); s/he should not participate in any final decisions. Form 990, Part VI, Section C, Line 19 During the year 2023, the organization had no requests to make public the 990 tax form or other organizational documentation. We do have all documents, policies, and procedures available upon request.