1) Beatrice is the Baudelaire's mother.
Reasons leading to this theory: all the the ASoUE books are dedicated to her; a fire played a part in her death; "Carrie E. Abelabudite" is an anagram for 'Beatrice Baudelaire'; there's more that are unfound as of now.
That's the only one that I have right now. A few people think that in the end Count Olaf will triumph. That would be very depressing wouldn't it. I hope they are wrong. *sigh*