BEATS RHYMES AND LIFE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BEATS RHYMES AND LIFE (EIN 45-2382705)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-29
IRS object ID: 201301499349300185
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-29T15:09:20-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	274436197	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EINHORN CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	7625 SUNRISE BLVD SUITE 105	AddressLine1
City	Citrus Heights	City
State	CA	State
ZIP Code	95610	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	452382705	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BEATS RHYMES AND LIFE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BEAT	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	450 SANTA CLARA AVENUE	AddressLine1
City	OAKLAND	City
State	CA	State
ZIP Code	94610	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	T TOMAS ALVAREZ	Name
Title	EXECUTIVE DIREC	Title
Phone	5104693445	Phone
Date Signed	2013-04-23	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	IRA WARREN EINHORN	Name
PTIN	P00354704	PTIN
Phone	9167214357	Phone
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	T TOMAS ALVAREZ	NameOfPrincipalOfficerPerson
Gross Receipts	371560	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	HTTP://BRL-INC.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2011	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	TO PROMOTE MENTAL HEALTH AND WELLNESS AMONG YOUTH AND YOUNG ADULTS OF COLOR, AND OTHER MARGINLIZED YOUTH, BY UTILIZING HIP HOP AND OTHER FORMS OF YOUTH CULTURE AS CATALYSTS FOR CHANGE AND DEVELOPMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	1500	ContributionsGrantsCurrentYear
Program Service Revenue CY	370059	ProgramServiceRevenueCY
Investment Income Current Year	1	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Current Year	371560	TotalRevenueCurrentYear
Grants And Similar Amnts CY	1187	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2627	TotalFundrsngExpCurrentYear
Other Expenses Current Year	382596	OtherExpensesCurrentYear
Total Expenses Current Year	383783	TotalExpensesCurrentYear
Revenues Less Expenses CY	-12223	RevenuesLessExpensesCY
Total Assets BOY	20633	TotalAssetsBOY
Total Assets EOY	6210	TotalAssetsEOY
Total Liabilities BOY	4000	TotalLiabilitiesBOY
Total Liabilities EOY	1800	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	16633	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4410	NetAssetsOrFundBalancesEOY
Mission Description	TO PROMOTE MENTAL HEALTH AND WELLNESS AMONG YOUTH AND YOUNG ADULTS OF COLOR, AND OTHER MARGINLIZED YOUTH, BY UTILIZING HIP HOP AND OTHER FORMS OF YOUTH CULTURE AS CATALYSTS FOR CHANGE AND DEVELOPMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	305588	Expense
Description	USES HIP HOP IN RESPONSE TO A CRITICAL NEED FOR MORE YOUTH-CENTERED, STRENGTH-BASED, CULTURALLY RESPONSIVE THERAPEUTIC PROGRAMS FOR YOUTH OF COLOR	Description
Total Program Service Expense	305588	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	true	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	26	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	T TOMAS ALVAREZ	NamePerson
Telephone Number	5104693445	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	450 SANTA CLARA AVENUE	AddressLine1
City	OAKLAND	City
State	CA	State
ZIP Code	94610	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee
ANDREA PORFIRIO
SECRETARY	25.00	X	X	20133	0	0
LINDA DRISCOLL
VICE PRESIDENT	5.00	X	X	0	0	0
PETER KIM
PRESIDENT	5.00	X	X	0	0	0
RAWLINS PARKER
TREASURER	5.00	X	X	0	0	0
T TOMAS ALVAREZ
EXECUTIVE DIRECTOR	35.00		X	53290	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	73423	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Federated Campaigns	1500	FederatedCampaigns
Total Contributions	1500	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	THERAPUTIC SERVICES	Description
Business Code	624100	BusinessCode
Total Revenue Column	370059	TotalRevenueColumn
Related Or Exempt Function Income	370059	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	370059	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1	TotalRevenueColumn
Related Or Exempt Function Income	1	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	371560	TotalRevenueColumn
Related Or Exempt Function Income	370060	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	1187	Total
Program Services	1187	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1190	Total
Management And General	1190	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	940	Total
Program Services	470	ProgramServices
Management And General	470	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising
STAFF SERVICES	250424	250424
FUNDRAISING EXPENSES	2627		2627

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	127415	Total
Program Services	53507	ProgramServices
Management And General	73908	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	383783	Total
Program Services	305588	ProgramServices
Management And General	75568	ManagementAndGeneral
Fundraising	2627	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	20633	BOY
EOY	988	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	6412	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1190	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
EOY	5222	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	20633	BOY
EOY	6210	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	4000	BOY
EOY	1800	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4000	BOY
EOY	1800	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	16633	BOY
EOY	4410	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	16633	BOY
EOY	4410	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	20633	BOY
EOY	6210	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-12223	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year	1500	CurrentTaxYear
Total	1500	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Current Tax Year	120850	CurrentTaxYear
Total	120850	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year	122350	CurrentTaxYear
Total	122350	Total

Field	Value	IRS element (for citing)
Public Support Total170	122350	PublicSupportTotal170
Total Support	122350	TotalSupport
First5 Years170	X	First5Years170
Public Support Pertcentage170	0.00000	PublicSupportPertcentage170

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	4797	InvestmentCostOrOtherBasis
Depreciation	1190	Depreciation
Book Value	3607	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	1615	InvestmentCostOrOtherBasis
Book Value	1615	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5222	TotalOfBookValueLandBuildings

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	TOMAS ALVEREZ	NamePerson
Relationship With Organization	DIRECTOR	RelationshipWithOrganization
Purpose Of Loan	ADVANCE FOR BUSINESS	PurposeOfLoan
Loan To Organization	X	LoanToOrganization
Original Principal	$4,000	OriginalPrincipalAmount
Balance Due	1800	BalanceDue
Default	false	Default
Approved By Board	true	ApprovedByBoard
Written Agreement	false	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	1800	TotalBalanceDue

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Organizational document changes Part VI line 4	NO CHANGES TO ORGANIZING DOCUMENTS OR PROGRAMS
O02	Governing body meeting documentation Part VI line 8a	BOARD MINUTES ARE DOCUMENTED CONTEMPORANEOUSLY
O03	Committee meeting documentation Part VI line 8b	ALL BOARD MINUTES ARE DOCUMENTED
O04	Form 990 governing body review Part VI line 11	EXECUTIVE DIRECTOR PERFORMS INITIAL REVIEW AND THEN DIRECTORS REVIEW BOARD REVIEWS COMPILED FINANCIAL STATEMENTS AND 990 TAX RETURNS
O05	Conflict of interest policy compliance Part VI line 12c	BOARD OF DIRECTORS REVIEW CONFLICT OF INTEREST POLICIES REGULARLY
O06	Form 990 availability to public Part VI line 18	FORM 990 AVAILABLE PER WRITTEN REQUEST
O07	Governing documents etc available to public Part VI line 19	ALL GOVERNING DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST IN WRITING
O08	List of other expenses Part IX line 24e	SEE DETAILED LISTING OF FEE FOR SERVICES EXPENSES