Building Equity Aspiration Resilience

Nonprofit profile at a glance

EIN
873175200
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
N Hollywood, CA, USA
Phone
5626821332
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$532,432
Expenses
$423,770
Assets
$394,914
Liabilities
$1,198

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Navidali Naima (President CEO)

Highest reported compensation

  • Navidali Naima (President CEO): $166,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Building Equity Aspiration Resilience is to build social and emotional resilience and a growth mindset in young people through equitable access to visual and performing arts.

What it reported doing in 2025

Expenses related to program services delivery by professional artists fees for services. B.E.A.R. provided creative arts enrichment programs 18 schools across Los Angeles serving approximately 3,700 students in K-12 grade. Creative arts enrichment programs included instruction in dance visual arts performing arts yoga sports and robotics. More than 80% of students served are classified by the California Department of Education as socioeconomically disadvantaged. Some students have disabilities and most students are English Learners; all live in some of Los Angeless most under resourced neighborhoods.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 77
  • Accountability: 79
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 97.6%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.4%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 39.2%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 23.4% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 22.3% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 47% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 97.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $414K in reported program spending
  • Leadership: top reported pay $166K · 4 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $166K reported
  • Consistency: 39 of 41 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.