2021-10-08T20:15:55-07:00 2020-12-31 990 2020-01-01 200448609 BLUEENERGY BLUE 4155090155 1595 Walnut Street Eugene OR 97403 Mathias Craig Executive Director 4155090155 2021-10-07 1 11 1 AAL2 2020 2022-09-23 18:48:47Z Mathias Craig 1595 Walnut Street Eugene OR 97403 1135282 0 X www.blueenergygroup.org X 2003 DC blueEnergy works for a more equitable and sustainable world. blueEnergy does this by creating opportunities for sustainable development in severely marginalized communities and by developing leaders internationally for a more equitable and sustainable world. 6 6 2 5 0 0 654836 1124555 3149 7378 3151 3349 0 0 661136 1135282 10500 25270 0 0 98803 106796 0 0 19569 318484 355742 427787 487808 233349 647474 332819 981824 10726 10594 322093 971230 blueEnergy works for a more equitable and sustainable world. blueEnergy does this by creating opportunities for sustainable development in severely marginalized communities and by developing leaders working internationally for a more equitable, sustainable world. 0 0 388266 0 7378 Hollistic community development, primarily on the Southern Atlantic Autonomous Region (RAAS) of Nicaragua. Renewable energy, clean water, food security, and other basic services were delivered to over 52,805 beneficiaries in 25 communities in Nicaragua through 2020. 0 0 0 Global Leadership Program - served over 400 international volunteers and interns through 2020. 0 0 0 Network Building - Renovables and WindEmpowerment. Renovables is a national renewable energy association in Nicaragua; its 32 institutional members represent over 80% of all renewable energy production in the country and work together to advance the development of renewable energy and energy efficiency in the country. WindEmpowerment is a global association that supports the development of locally built wind turbines for sustainable rural electrification and has 33 institutional members and 357 individual participants. 0 0 0 388266 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 1 0 1 NU 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 1 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 DC OR X Mathias Craig 4155090155 1595 Walnut Street Eugene OR 97403 Andrew Clark President, Executive Director 40 0 X 60000 0 4205 Guillaume Craig Senior Vice President 12 0 X 36000 0 0 Sandra Pavon Vice President 40 0 X 0 0 18569 Mathias Craig Director, Chairman, Treasurer 2 0 X X 0 0 0 Maricela Kauffmann Director 1 0 X 0 0 0 Michele Gregoire Director, Vice President (VP term ended February 7th, 2020) 1 0 X X 0 0 0 Jacky Bauley Director, Vice President (elected VP February 7th, 2020) 10 0 X X 0 0 0 Florencia Castro-Leal Director (resigned February 1st, 2020) 1 0 X 0 0 0 Andres Zamora Director (elected February 21st, 2020) 1 0 X 0 0 0 Madeleine Bouton Director, Secretary 1 0 X X 0 0 0 96000 0 22774 0 0 0 0 0 0 0 0 0 0 1124555 0 1124555 Community Development Services 900099 7378 7378 0 0 0 0 0 0 7378 3349 3349 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1135282 10727 0 0 X 0 0 0 0 25270 25270 0 0 96000 67200 14400 14400 0 0 0 0 618 433 93 92 0 0 0 0 0 0 0 0 10178 7124 1527 1527 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 173285 172165 1120 0 1304 1304 0 0 5453 5206 124 123 11210 9980 1119 111 0 0 0 0 20565 20565 0 0 26622 23522 1550 1550 0 0 0 0 20 16 0 4 0 0 0 0 0 0 0 0 0 0 0 0 3759 0 3759 0 Equipment, Tools, and Materials 43498 43498 0 0 Fund Diversion 55079 0 55079 0 14947 11983 1202 1762 487808 388266 79973 19569 13 117 320740 947067 0 0 9890 32683 0 0 0 0 0 0 0 0 2176 1957 0 0 0 0 0 0 0 0 0 0 0 332819 981824 10726 10594 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10726 10594 X 261513 202195 60580 769035 322093 971230 332819 981824 647474 0 0 0 1663 0 X 0 0 0 X 836614 772852 693411 654836 1127691 4085404 0 0 0 0 0 0 0 0 0 0 0 0 836614 772852 693411 654836 1127691 4085404 1274483 2810921 706 3756 2277 3151 3349 13239 0 0 0 0 0 0 4098643 299861 0.68582 0.48 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 Central America and the Caribbean 2 20 Program Services Energy, Water, Food 487808 2 20 487808 Europe (including Iceland and Greenland) Program Support 18600 Wire Transfer Central America and the Caribbean Program Support, Community 6670 checks 4 0 0 0 0 0 0 0 Schedule F, Part I, Line 2 For funds provided at blueEnergy France, we receive monthly financial and operational reports. For funds provided to community organizations in Nicaragua, we require written requests and to be included in all related events. Schedule F, Part I, Line 3 Part 1, line 3, column (f): Included all expenses incurred in the region as well as all expenses incurred in the United States in support of the region (i.e., direct attribution and indirect allocation). Form 990, Part VI, Section A, Line 2 Mathias Craig (Director, Treasurer) is the brother of Guillaume Craig (Senior Vice President) Form 990, Part VI, Section A, Line 5 In April 2021 (ie. not in the tax year covered by this filing) blueEnergy discovered a significant diversion of assets by an officer of the organization. The gross diversion totaled approximately $137,000 and spanned 2020 through the time of discovery in 2021. A police report was filed. The responsible party was terminated. Approximately $30,000 has been recovered to date as of October 2021. The diversion occurred from the Board Reserve Fund and did not impact any project funds or individual donor funds. blueEnergy has strengthened its separation of duties since the incident; introduced more detailed review of source documents in its quarterly financial reporting cycle; and is looking to recruit a CPA to serve as treasurer. Form 990, Part VI, Section B, Line 11b The blueEnergy Form 990 is reviewed by the Executive Director, Board Chairman, Board Treasurer, and Board Secretary before filing. Upon filing, it is submitted to the full governing Board of Directors. Discussion and formal approval are obtained at the subsequent Board meeting. Form 990, Part VI, Section B, Line 12c Persons covered: any director, principal officer, or member of a committee with governing Board delegated powers who has a direct or indirect financial interest is an interested person. Level at which persons are covered under the policy: in connection with any actual or possible conflict of interest exceed $1,000, an Interested Person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the Directors and members of committees with governing Board delegated powers considering the proposed transaction or arrangement. Level at which determinations of whether a conflict exists are made: After disclosure of the financial interest and material facts, and after any discussion with the Interested Person, s/he shall leave the governing Board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board or committee members shall decide if a conflict of interest exists. Level at which actual conflicts are reviewed: If the governing Board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing Board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Form 990, Part VI, Section B, Line 15 (15a) A voting member of the governing Board who receives compensation directly or indirectly from the Organization for services is precluded from voting on matters pertaining to that member's compensation. The independent members of the Board consider compensation issues including comparability data and appropriateness of compensation. This was last undertaken for Andrew Clark (Executive Director) in 2019. (15b) Officers of the Organization who are not voting members of the governing Board who receive compensation directly or indirectly from the Organization for services have initial compensation packages and any subsequent compensation package alterations reviewed by the Chairman of the Board in consultation with the Executive Director for reviews of appropriateness and comparability to industry standards.The Board otherwise delegates internal salary determinations to the Executive Director. Form 990, Part VI, Section C, Line 19 blueEnergy makes its governing documents and financial statements available to the public via its website. blueEnergy's 990 filings are available on the GuideStar website: http://www.guidestar.org . blueEnergy makes its conflict of interest policy available upon request. Form 990, Part IX, Line 11g $173,285 personnel in the Nicaragua office paid in Nicaragua (no associated W-2s)