2026-04-13T22:41:26-07:00 2025-12-31 990EZ 2025-01-01 521806848 BDPA EDUCATION AND TECHNOLOGY FOUNDATION BDPA 8003435015 2701 Little Elm Pkwy Ste 100-435 Little Elm TX 75068 Rico Singleton Executive Director 8003435015 2026-04-13 2025 2025-03-06 01:10:19Z X X www.betf.org X X 13425 X 12206 0 0 0 0 0 0 0 0 0 0 0 0 0 1219 13425 8000 0 24000 0 0 0 5379 37379 -23954 99632 112006 187684 X 99632 187684 0 0 0 0 99632 187684 0 0 99632 187684 BETF funds BDPA's Student Information Technology Education and Scholarship (SITES) program, providing year-round technology training to minority youth from historically disadvantaged communities at no cost to participants. Programs include the High School Computer Competition (HSCC, est. 1986), Youth Technology Camp, IT Showcase, Mobile App Showcase, Data Science Academy, Cloud Academy, Robotics, eSports, and AI Academy. BETF also administers the BETF Corporate Scholarship Program supporting high school and college students pursuing technology degrees. BETF funds BDPA's SITES program through chapters nationwide, serving minority youth at no cost. In 2024, BETF disbursed $5,000 in scholarships to student recipients and supported BDPA's national technology education programs including HSCC, IT Showcase, Mobile App Showcase, Data Science Academy, Cloud Academy, Robotics, eSports, and AI Academy. 8000 8000 8000 Vincent Briley Chairman 10 0 0 0 Rico Singleton Executive Director 10 24000 0 0 Shelli Johnson Treasurer 5 0 0 0 Pamela Turner Secretary 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 DC R Singleton 2701 Little Elm Pkwy Ste 100-435 Little Elm TX 75068 8003435015 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X X 1 Black Data Processors Association 232323458 7 1 8000 0 1 8000 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Schedule A, Part IV, Section A, Line 2 BETF's supported organization, Black Data Processing Associates (BDPA), EIN 23-2323458, is a 501(c)(6) professional membership association. BETF determined that BDPA qualifies as a supported organization because BDPA receives broad public support through membership dues, corporate sponsorships, conference revenue, and individual contributions from across the United States. BDPA's public support percentage exceeded 99% based on a five-year review of its filed Form 990 returns, satisfying the public support requirements under section 509(a)(2). Schedule A, Part IV, Section A, Line 3b BDPA's public support percentage exceeds 99% based on a five-year review of BDPA's Form 990 filings for tax years 2020 through 2024, confirming qualification under section 509(a)(2). Schedule A, Part IV, Section A, Line 3c BETF ensures all funds distributed to BDPA are used exclusively for charitable educational purposes consistent with section 170(c)(2)(B) through the following controls: (1) all disbursements are designated specifically for BDPA's Student Information Technology Education and Scholarship (SITES) program and scholarship awards; (2) BETF maintains written records of all disbursements per IRS requirements noted in BETF's determination letter dated March 16, 1993; (3) BETF reviews BDPA's program expenditures to confirm alignment with charitable purposes before releasing funds. Form 990-EZ, Part I, Line 8 Other revenue of $1,219 consists of careers job board income ($1,219.06) generated through BETF's online employment resources platform. All funds were used exclusively for charitable educational purposes in support of BETF's mission. Form 990-EZ, Part I, Line 10 Grants of $8,000 were paid to student scholarship recipients through the BETF/BDPA Corporate Scholarship Program using restricted funds provided by Eli Lilly. All disbursements were designated exclusively for BDPA's Student Information Technology Education and Scholarship (SITES) program and scholarship awards, and used exclusively for charitable educational purposes per section 170(c)(2)(B). Disbursement documentation is maintained in BETF's records. Form 990-EZ, Part I, Line 16 Other expenses of $5,379 consist of the following items paid during 2025: software subscriptions ($1,393), QuickBooks Online ($576), website maintenance ($281), bank fees ($46), filing fees ($55), marketing and outreach ($331), and general administrative costs ($2,397). All expenses were incurred in direct support of BETF's charitable mission. Form 990-EZ, Part I, Line 20 Other changes in net assets of $112,006 represent the adjustment necessary to reconcile BETF's accrual-basis QuickBooks records to cash-basis tax reporting. This adjustment reflects two components: (1) $71,500 in accounts payable recorded as accrued obligations in QuickBooks during 2025 but not paid in cash during the tax year - on a cash basis these expenses have not yet been incurred, which increases cash-basis net assets; and (2) approximately $40,506 representing the cumulative effect of prior-year accrual-to-cash timing differences carried forward from prior filings, consistent with the methodology applied on BETF's previously filed 990-EZ returns. BETF maintains its books on an accrual basis in QuickBooks but prepares this return on a cash basis. The ending net assets of $187,684 equal BETF's total bank balances as of December 31, 2025 (BB&T Checking $123,411.21 + BB&T IDA Account $64,272.90). Form 990-EZ, Part II, Line 26 BETF reports $0 in liabilities on this cash-basis return. BETF's accrual-basis QuickBooks records reflect $71,500 in accounts payable as of December 31, 2025, representing outstanding obligations not yet paid in cash during the tax year. As this return is prepared on a cash basis, these unpaid obligations are not recognized as liabilities. The corresponding adjustment is reflected on Line 20.