2026-09-01T12:32:18-07:00 2025-12-31 461211349 Linked Accounting LLP 612 N Kays Dr Ste 150 Kaysville UT 84037 990 2025-01-01 550850279 BE A LEADER FOUNDATION BEAL 6027588000 300 W CLARENDON AVE STE 460 PHOENIX AZ 85013 SOILO J FELIX President & CEO 2026-09-01 true BRIAN E VAN CAMP CPA MTAX P00650012 3852622310 2025 X SOILO J FELIX 300 W CLARENDON AVE STE 460 PHOENIX AZ 85013 3060234 false X WWW.BEALEADER.ORG X 2002 AZ Be A Leader's mission is to empower students to access, navigate, and succeed in college. 8 8 22 155 0 1884267 2328294 55991 55991 108403 167199 4154 2048661 2555638 42150 43700 0 1198333 1329490 0 224508 462149 552040 1702632 1925230 346029 630408 5701310 6589881 145695 266622 5555615 6323259 Be A Leader's mission is to empower students to access, navigate, and succeed in college. false false 1476935 43700 55991 Our vision is that every student has the skills, tools, and opportunities to achieve their life goals. Guided by our mission to empower students to access, navigate, and succeed in postsecondary education, Be A Leader Foundation provides college access, postsecondary transition, and college success services, now reaching well over 14,000 students a year. Our theory of change rests on the belief that providing students with guidance, mentorship, access to resources, and empowerment meaningfully enhances their chances of pursuing postsecondary education. Our students carry tremendous potential, but often lack the external support and resources needed to complete the college-going equation. Caring adults are central to how we close that gap our volunteers serve as mentors who help guide college-going conversations with students, while senior boot camp coaches play a crucial role in helping seniors meet critical deadlines throughout their final year. 1476935 true true false false false false false false false false false false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 26 0 true 22 true false false false false false false false 0 false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false X X SOILO J FELIX 6027588000 300 W CLARENDON AVE STE 460 PHOENIX AZ 85013 SOILO J FELIX President & CEO 40.00 0.00 X 165000 0 0 Sharon Irwin Foulon Chief Adv. Officer 40.00 0.00 115000 0 0 MELISSA B TRUJILLO CHAIR/TREASURER 1.00 0.00 X X 0 0 0 CHRIS BUSTAMANTE Secretary 1.00 0.00 X X 0 0 0 BENITO ALMANZA Director 1.00 0.00 X 0 0 0 LON BABBY Director 1.00 0.00 X 0 0 0 TIM DESOTO Director 1.00 0.00 X 0 0 0 TRAVIS PACHECO Director 1.00 0.00 X 0 0 0 ROB TAYLOR Director 1.00 0.00 X 0 0 0 GLENN WIKE Director 1.00 0.00 X 0 0 0 280000 2 false true false 0 52498 2275796 2328294 BE A LEADER PROGRAM 990099 55991 55991 55991 133906 133906 0 0 0 533558 500265 33293 33293 33293 8485 4331 4154 0 0 0 2555638 55991 167199 0 43700 43700 0 0 165000 59571 50979 54450 0 1046330 923073 123257 0 26120 25152 553 415 92040 73727 4178 14135 124313 51440 68873 4000 2603 2603 45000 45000 0 0 19768 19768 0 0 36266 24133 8976 3157 34078 32171 1548 359 0 59326 44494 7371 7461 41085 38231 824 2030 0 0 0 0 0 14623 8830 3792 2001 PROGRAM EVENTS 142892 129602 47 13243 Training and Development 23893 22811 1082 OTHER SERVICES 8193 8193 0 1925230 1476935 223787 224508 2586131 2588993 0 271738 454667 16500 0 0 0 0 0 23779 0 2755991 3148933 16800 16800 0 0 54150 356709 5701310 6589881 74798 69457 44741 11250 26156 185915 145695 266622 X 4973345 5243262 582270 1079997 5555615 6323259 5701310 6589881 630408 137236 X false true X true false X 3493552 2129489 1637340 1884267 2328294 11472942 0 0 3493552 2129489 1637340 1884267 2328294 11472942 1633130 9839812 43721 61678 49150 108403 167199 430151 0 4154 4154 11907247 149244 0.82640 0.88510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Contributions Receivable 175000 Right of Use Asset 175810 Security Deposits 5899 356709 Operating Lease Liabilities 185915 185915 X 2676978 137236 3872 141108 2535870 19768 19768 2555638 1909334 3872 3872 1905462 19768 19768 1925230 Part X : FIN48 Footnote The Organization qualifies as a tax-exempt organization under Section 501 (c)(3) of the Internal Revenue Code and, therefore, has no provision for income taxes. In addition, The Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). The Organization adopted the provisions of ASC 740, Income Taxes, on January 1, 2009. As required by the uncertain tax position guidance in ASC 740, the Organization recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit. At the adoption date, the Organization applied the uncertain tax position guidance in ASC 740 to all tax positions for which the statute of limitations has remained open. As a result of the implementation of the uncertain tax position guidance in ASC 740, the Organization has not recognized additional liability for unrecognized tax benefits nor any interest and penalties as of December 31, 2025. Management does not anticipate that this will change significantly in the next twelve months. The Organization files income tax returns in the U.S. federal jurisdiction. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, The Organization is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2022. false 0 0 SCHOLARSHIPS 68 43700 FMV X X false false false false false false false false false SOILO J FELIX President & CEO 165000 165000 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 of an annual basis. The executive office monitors and makes the effortto 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 minutes 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 of 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 BALFs 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 990s from other non-profit organizations and non-profit compensation surveys/studies to determine ifcompensation of the President/CEO is adequate. The last review occurred in September 2025. Form 990, Part VI, Section C, Line 19 The organization's governing documents are made available to the public upon request. The financial statements are available on our website.