Civic Intelligence

Ce Buyers Institute

990 • Fiscal year 2020 • EIN 84-2207299

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 08, 2021

1425 K Street NW No 1110Washington, DC 20005

(833) 903-7322

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.24x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

72nd percentile

0.22x

Higher debt load relative to revenue than 72% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

99th percentile

$400,156

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 43.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

87th percentile

75%

Faster asset growth than 87% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

91st percentile

86%

Faster revenue growth than 91% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$876,751

Up $376,751 (+75%) from 2019

Net Assets

Up

$670,366

Up $348,141 (+108%) from 2019

Liabilities

Up

$206,385

Up $28,610 (+16%) from 2019

Revenue

Up

$929,110

Up $429,110 (+86%) from 2019

Expenses

Up

$580,969

Up $403,194 (+227%) from 2019

Net Income

Up

$348,141

Up $25,916 (+8.0%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $500,000Liabilities 2019: $177,775Net Assets 2019: $322,2252019Assets 2020: $876,751Liabilities 2020: $206,385Net Assets 2020: $670,3662020Assets 2021: $3,076,115Liabilities 2021: $185,627Net Assets 2021: $2,890,4882021Assets 2022: $6,450,971Liabilities 2022: $227,446Net Assets 2022: $6,223,5252022Assets 2023: $5,067,700Liabilities 2023: $447,396Net Assets 2023: $4,620,3042023Assets 2024: $5,325,689Liabilities 2024: $811,713Net Assets 2024: $4,513,9762024

Highlighted filing

2020

Assets$876,751
Liabilities$206,385
Net Assets$670,366

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2019: $500,000Expenses 2019: $177,775Net Income 2019: $322,2252019Revenue 2020: $929,110Expenses 2020: $580,969Net Income 2020: $348,1412020Revenue 2021: $3,972,576Expenses 2021: $1,752,454Net Income 2021: $2,220,1222021Revenue 2022: $7,151,264Expenses 2022: $3,818,227Net Income 2022: $3,333,0372022Revenue 2023: $5,055,599Expenses 2023: $6,658,820Net Income 2023: -$1,603,2212023Revenue 2024: $7,861,020Expenses 2024: $7,967,348Net Income 2024: -$106,3282024

Highlighted filing

2020

Revenue$929,110
Expenses$580,969
Net Income$348,141
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 8, 2021
Return Version
2020v4.1
Gross Receipts
$929,110
Mission and Program Overview

Mission

The reba institute delivers transformational renewable energy research, thought leadership, and education to identify barriers, best practices, and solutions to today's clean energy challenges.

SEE PART III, LINE 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$876,606-
Pledges and Grants Receivable$500,000--
Prepaid Expenses and Deferred Charges-$145-
Total Assets$500,000$876,751▲ $376,751
Liabilities
Accounts Payable and Accrued Expenses$135,784$113,912▼ $21,872
Other Liabilities$41,991$92,473▲ $50,482
Total Liabilities$177,775$206,385▲ $28,610
Net Assets / Fund Balance
Net Assets With Donor Restrictions$341,452$688,741▲ $347,289
Net Assets Without Donor Restrictions$-19,227$-18,375▲ $852
Total Net Assets Fund Balance$322,225$670,366▲ $348,141
Total Liabilities and Net Assets / Fund Balance$500,000$876,751▲ $376,751
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Jason ColbertCFO/treasurerPT$70,044$70,044

Board Members and Trustees

NameTitle
Marty PickettChairperson (from 5/2020)
Jennifer LaykeDirector
Marty SpitzerDirector
Michael TerrellDirector
Miranda a BallentineCEO
Karl BrutsaertSecretary (from 11/2020)

Highest Paid Contractors

ContractorServicesLocationCompensation
Resources For The FututePathway Analysis Program Support1616 P ST NW, Washington, DC 20036$150,000
The Brattle GroupPathway Analysis Program Support1 BEACON STREET SUITE 2600, Boston, MA 02108-3142$124,984
Revenue and Support

Revenue Composition

Contributions and Grants
$929,110
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$855,683
Change in Net Assets
$348,141

Audited Revenue Reconciliation

Revenue per Audited Statements
$929,110
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$929,110
Total Revenue per Form 990
$929,110
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$422,345
Salaries, Compensation, and Employee Benefits$158,624
Total Fundraising Expense$6,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$330,146$13,839-$343,985
Other Salaries and Wages$112,927$18,574-$131,501
Advertising$29,962--$29,962
Fees for Services Accounting-$14,163-$14,163
Payroll Taxes$9,769$1,827-$11,596
Occupancy$8,643$1,515-$10,158
Other Employee Benefits$8,630$1,233-$9,863
Fees for Services Legal$4,091$2,598-$6,689
Current Officers, Directors, Trustees, and Key Employees$2,312$3,352-$5,664
Office Expenses$3,032$1,980$33$5,045
Insurance$268$1,474-$1,742
Other Expenses$907$188$6,152$1,095
Information Technology$721--$721
Travel$89$17$70$176
Conferences and Meetings$78$15-$93
Total Functional Expenses$513,217$61,497$6,255$580,969

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$580,969
Total Expenses per Audited Statements$580,969
Total Expenses per Form 990$580,969
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-J. COLBERT & ASSOC., OWNED BY JASON COLBERT, WHO SERVED AS REBA'S CFO/COOJASON COLBERT SERVED AS THE ORGANIZATION'S CFO & COO DURING THE YEAR AND WAS PAID AS AN INDEPENDENT CONTRACTOR THROUGH HIS FIRM, J. COLBERT & ASSOCIATES, INC.No$21,114
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Reba$92,473
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 was prepared by an outside accounting firm and then reviewed by accounting staff, cfo, and ceo prior to finalization. The form 990 was circulated to the governing body prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

Annually, all directors and officers sign the conflict of interest disclosure. An interested person discloses the existence of any actual, potential, or perceived conflict of interest as soon as the interested person identifies that there may be a conflict of interest, and, if possible, before reba institute enters into the proposed transaction or arrangement that gives rise to the conflict of interest. After disclosure of the actual, potential, or perceived conflict of interest, reba institute's ceo and cfo, in consultation with each other, determines whether a conflict of interest exists by following the procedures described: the interested person discloses all material facts to reba institute's ceo and cfo, and/or legal counsel concerning the proposed transaction or arrangement, including the circumstances giving rise to the potential conflict of interest. If reba institute's ceo and cfo are unable to agree in whether a conflict of interest exists, the matter is referred to reba institute's board of directors or the executive committee of the board of directors who decide if a potential conflict of interest exists. The reba institute board of directors or the executive committee requests information concerning the potential conflict of interest directly from the interested person. If the ceo or cfo have reasonable cause to believe an interested person has failed to disclose an actual, potential, or perceived conflict of interest, they inform the interested person of the basis for such belief and afford the interested person an opportunity to explain the alleged failure to disclose. If, after hearing the interested person's response and after making further investigation as warranted by the circumstances, the ceo and cfo determine the interested person has failed to disclose an actual, potential, or perceived conflict of interest, they take appropriate disciplinary and corrective action, up to and including termination.

Form 990, Part VI, Section B, Line 15A

All employees of reba institute are paid by reba, a related organization. The process for determining compensation of the ceo includes comparability data and approval by the board. The compensation process was documented via email by the interim board chair prior to reba launch. The date of the last compensation review took place march 2021.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Reba Institute
EIN
84-2207299
Phone
8339037322
Address
1425 K STREET NW NO 1110, WASHINGTON, DC 20005

Signing Officer

Name
Miranda a Ballentine
Title
CEO
Phone
8339037322
Signed
2021-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Miranda a Ballentine
Formed
2019
Legal Domicile
De
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Richard J Locastro CPA
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The organization began the disc-e program, communications program, and education & engagement program.

Form 990, Part IX, Line 11G

Policy program consulting fees: program service expenses 321,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 321,500. Finance: program service expenses 7,495. Management and general expenses 13,619. Fundraising expenses 0. Total expenses 21,114. Hr: program service expenses 1,151. Management and general expenses 220. Fundraising expenses 0. Total expenses 1,371.

Financial Statement Notes

PART X, LINE 2:

For the year ended december 31, 2020, the institute has documented its consideration of fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 493 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01827
IRS990/PayrollTaxesGrp/ProgramServicesAmt09769
IRS990/PayrollTaxesGrp/TotalAmt011596
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0500000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0145
IRS990/PrincipalOfficerNm0MIRANDA A BALLENTINE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THE DECARBONIZING INDUSTRIAL SUPPLY CHAIN ENERGY (DISC-E) PROGRAM USES THE COLLECTIVE POWER OF LARGE CONSUMERS TO ACCELERATE THE MARKET FOR LOW-CARBON INDUSTRIAL COMMODITIES THAT USE CARBON-FREE ENERGY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0100492
IRS990/ProgSrvcAccomActy3Grp/Desc0THE REBA INSTITUTE COMMUNICATIONS PROGRAM EXISTS TO SHARE AND AMPLIFY TRANSFORMATIONAL RESEARCH OF INNOVATIVE CLEAN ENERGY MARKET SOLUTIONS. COMMUNICATIONS EDUCATED THE PUBLIC AT LARGE, POLICY MAKERS, AND ENERGY CUSTOMERS THROUGH MEDIA OUTLETS, PRESS RELEASES, BLOGS, BRIEFINGS, WEBINARS,PRIMERS, REPORTS, EMAILS, SOCIAL MEDIA CAMPAIGNS, AND WEBSITE UPDATES. COMMUNICATIONS SUPPORTS STRATEGIC POSITIONING OF BOTH TRANSFORMATIONAL MARKET AND POLICY RESEARCH AS WELL AS PROGRAMMATIC PRIORITIES TO DRIVE A JUST, EQUITABLE, ZERO-CARBON ENERGY SYSTEM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt029411
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION & ENGAGEMENT
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01680
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0500000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0151436
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0322225
IRS990/PYSalariesCompEmpBnftPaidAmt026339
IRS990/PYTotalExpensesAmt0177775
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0500000
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0348141
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt073427
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION WAS NOT INCORPORATED UNTIL JUNE OF 2019 THEREFORE, SCHEDULE A REPORTS SHORT-YEAR ACTIVITY FOR 2019.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SHORT YEAR EXPLANATION:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0929110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0500000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01429110
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt01182847
IRS990ScheduleA/SubstantialContributorsTotAmt0246263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0929110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0500000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01429110
IRS990ScheduleA/TotalSupportAmt01429110
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0580969
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt092473
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO REBA
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0929110
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE YEAR ENDED DECEMBER 31, 2020, THE INSTITUTE HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0580969
IRS990ScheduleD/TotalLiabilityAmt092473
IRS990ScheduleD/TotalRevenuePerForm990Amt0929110
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0929110
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0580969
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt093362
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0269286
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt012937
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt024571
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MIRANDA A BALLENTINE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0400156
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. OFFICER COMPENSATION IS DETERMINED BY THE BOARD OF REBA, A RELATED ORGANIZATION. REBA USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE CEO: - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0J COLBERT & ASSOCIATES INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0J. COLBERT & ASSOC., OWNED BY JASON COLBERT, WHO SERVED AS REBA'S CFO/COO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt021114
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0JASON COLBERT SERVED AS THE ORGANIZATION'S CFO & COO DURING THE YEAR AND WAS PAID AS AN INDEPENDENT CONTRACTOR THROUGH HIS FIRM, J. COLBERT & ASSOCIATES, INC.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION BEGAN THE DISC-E PROGRAM, COMMUNICATIONS PROGRAM, AND EDUCATION & ENGAGEMENT PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND THEN REVIEWED BY ACCOUNTING STAFF, CFO, AND CEO PRIOR TO FINALIZATION. THE FORM 990 WAS CIRCULATED TO THE GOVERNING BODY PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, ALL DIRECTORS AND OFFICERS SIGN THE CONFLICT OF INTEREST DISCLOSURE. AN INTERESTED PERSON DISCLOSES THE EXISTENCE OF ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST AS SOON AS THE INTERESTED PERSON IDENTIFIES THAT THERE MAY BE A CONFLICT OF INTEREST, AND, IF POSSIBLE, BEFORE REBA INSTITUTE ENTERS INTO THE PROPOSED TRANSACTION OR ARRANGEMENT THAT GIVES RISE TO THE CONFLICT OF INTEREST. AFTER DISCLOSURE OF THE ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, REBA INSTITUTE'S CEO AND CFO, IN CONSULTATION WITH EACH OTHER, DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS BY FOLLOWING THE PROCEDURES DESCRIBED: THE INTERESTED PERSON DISCLOSES ALL MATERIAL FACTS TO REBA INSTITUTE'S CEO AND CFO, AND/OR LEGAL COUNSEL CONCERNING THE PROPOSED TRANSACTION OR ARRANGEMENT, INCLUDING THE CIRCUMSTANCES GIVING RISE TO THE POTENTIAL CONFLICT OF INTEREST. IF REBA INSTITUTE'S CEO AND CFO ARE UNABLE TO AGREE IN WHETHER A CONFLICT OF INTEREST EXISTS, THE MATTER IS REFERRED TO REBA INSTITUTE'S BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WHO DECIDE IF A POTENTIAL CONFLICT OF INTEREST EXISTS. THE REBA INSTITUTE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE REQUESTS INFORMATION CONCERNING THE POTENTIAL CONFLICT OF INTEREST DIRECTLY FROM THE INTERESTED PERSON. IF THE CEO OR CFO HAVE REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, THEY INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE INTERESTED PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE CEO AND CFO DETERMINE THE INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, THEY TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, UP TO AND INCLUDING TERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EMPLOYEES OF REBA INSTITUTE ARE PAID BY REBA, A RELATED ORGANIZATION. THE PROCESS FOR DETERMINING COMPENSATION OF THE CEO INCLUDES COMPARABILITY DATA AND APPROVAL BY THE BOARD. THE COMPENSATION PROCESS WAS DOCUMENTED VIA EMAIL BY THE INTERIM BOARD CHAIR PRIOR TO REBA LAUNCH. THE DATE OF THE LAST COMPENSATION REVIEW TOOK PLACE MARCH 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POLICY PROGRAM CONSULTING FEES: PROGRAM SERVICE EXPENSES 321,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 321,500. FINANCE: PROGRAM SERVICE EXPENSES 7,495. MANAGEMENT AND GENERAL EXPENSES 13,619. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,114. HR: PROGRAM SERVICE EXPENSES 1,151. MANAGEMENT AND GENERAL EXPENSES 220. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,371.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0RENEWABLE ENERGY BUYERS ALLIANCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0832935439
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0STAFFING AND ORGANIZATIONAL SUPPORT FOR PROGRAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01425 K STREET NW 1110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020005
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt17097
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2158623
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt373427
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0RENEWABLE ENERGY BUYERS ALLIANCE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1RENEWABLE ENERGY BUYERS ALLIANCE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2RENEWABLE ENERGY BUYERS ALLIANCE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3RENEWABLE ENERGY BUYERS ALLIANCE

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