2013-11-18T09:06:12-06:00 2012-12-31 SMITH & HOWARD PC 171 17TH STREET SUITE 900 ATLANTA GA 30363 990 2012-01-01 541714316 RECHARGEABLE BATTERY RECYCLING CORPORATION % GREG BROE RECH 6784199990 1000 PARKWOOD CIRCLE STE 200 Suite ATLANTA GA 303392306 GREG BROE 6784199995 2013-11-15 true MARC AZAR 4048746244 2012 2016-03-07 17:11:31Z GREG BROE 1000 PARKWOOD CIRCLE STE 200 ATLANTA GA 303392306 17936426 false X WWW.CALL2RECYCLE.ORG X 1994 DE To operate a nationwide program to collect and recycle used recharge- able batteries and certain other products, at no charge to customers, and to promote and educate consumers about the benefit of recycling. 9 4 28 0 0 -128 0 0 12892207 11387507 2046437 808527 0 0 14938644 12196034 1622141 1049597 0 0 2646477 3034806 0 0 0 7790736 8116107 12059354 12200510 2879290 -4476 25372261 26816343 7870606 7918912 17501655 18897431 X SEE SCHEDULE O DETAIL false false 562000 6854702 56886 8615556 Rechargeable battery collection and recycling program for household and commercially used batteries. Represents the cost of freight & fulfillment, collection containers, consolidation, sorting and recycling. 562000 1952083 2453539 RBRC CONDUCTS A NATIONAL PUBLIC EDUCATION CAMPAIGN TO GENERATE AWARENESS AND ENLIST SUPPORT OF THE CALL2RECYCLE PROGRAM THAT INCLUDES PUBLIC SERVICE ANNOUNCEMENTS, NATIONAL ADVERTISING, AND TELEVISION APPEARANCES. RBRC ENCOURAGES CONSUMERS TO LOOK FOR THE EPA CERTIFIED RBRC BATTERY RECYCLING SEAL WHEN PURCHASING RECHARGEABLE BATTERIES AND BATTERY-POWERED PRODUCTS. 900099 253335 318412 The organization facilitates rechargeable battery and product marketers' compliance with the requirements of state and federal laws for labeling, collection, storage, transportation and recycling of rechargeable batteries. 992710 992711 Intercompany Transfer to RBRC of Canada 992710 992711 10052830 false false false false false false false false false true false false false true true false true false false true true false false false false false true false true false false false false false true false false false false false false false true false false true 7 0 true 28 true false true CA false false false false false false false false X 9 4 false false false false true true true true true false false true true true true false true true false false GA X GREG BROE 6784199995 1000 PARKWOOD CIRCLE SUITE 200 ATLANTA GA 303392306 X ROGER DOWER 1.0 X 10000 0 Linda Biagioni 1.0 1.0 X 10000 John Bradford 1.0 X 10000 JOHN MATTHEWS 1.0 X 5000 CHARLIE MONAHAN DEL OF 1.0 5.0 X CHIP WILDES DEL OF SAFT 1.0 X ANDY SIRJORD DEL OF SANYO 1.0 1.0 X DOUG SMITH DEL OF SONY 1.0 1.0 X JAMES BREMNER DEL OF VARTA 1.0 1.0 X DAVID THOMPSON DEL OF 1.0 X TOM ALCIDE DEL OF SAFT 1.0 X MARK SMALL DEL OF SONY 1.0 X CARL SMITH 40.0 X 265975 28685 GREG BROE 40.0 X 166447 24974 LINDA GABOR HOMELL 40.0 X 138504 13502 DONNY ROLADER 40.0 X 104166 22757 DAVE AINSLEY 40.0 X 131430 23591 CHERYL LOFRANO-ZASKE 40.0 X 110902 27076 SEAN BURCHILL 40.0 X 108285 26752 TODD ELLIS 40.0 X 110952 26916 TIM WARREN 40.0 X 115741 27103 1287402 0 221356 10 false true false United Parcel Service PO Box 7247 PHILADELPHIA PA 19170 Freight 2009941 Addian Inc 1608 Grandwood Knoll ACWORTH GA 30101 Fulfillment 925705 YRC Freight PO Box 905587 CHARLOTTE NC 28290 Freight 481183 CRENSHAW COMMUNICATIONS 36 WEST 20TH STREET NEWYORK NY 10111 Advertising 174812 DANTINI AND ASSOCIATES 8805 LIMESTONE COURT RALEIGH NC 27615 ADVERTISING 168768 8 0 LICENSE FEE REVENUE 900099 9105729 9105729 RECOVERED METAL PROCEEDS 900099 2000778 2000778 SALE OF CELL PHONES FEES 423000 281000 281000 11387507 855061 855061 0 0 0 0 0 5693858 5740392 -46534 -46534 -46534 0 0 0 0 12196034 12242568 -46534 X 56886 56886 0 992711 992711 0 642637 507683 134954 0 0 1750031 1382524 367507 72049 58318 13731 396858 308077 88781 173231 127850 45381 0 160148 11358 148790 23690 490 23200 0 0 171637 171637 680929 81172 599757 1020065 975956 44109 244061 38825 205236 0 0 339363 339363 375128 154032 221096 0 56471 23188 33283 0 0 133663 133663 94788 81132 13656 COLLECTION AND RECYCLING 4806711 4806711 OVERHEAD 445917 -445917 TAXES AND FEES 9453 9453 12200510 10052830 2147680 0 359819 133775 0 0 0 0 2563890 2957183 0 0 0 0 0 0 0 0 403674 412843 1508142 1227037 349369 281105 21509562 22470662 130662 105271 0 0 0 0 55285 455504 25372261 26816343 785413 839685 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7085193 7079227 7870606 7918912 X 0 0 0 0 0 0 17501655 18897431 25372261 26816343 X -4476 1400252 X false true X true false 0 1508142 1227037 281105 281105 0 UNEARNED REVENUE 7079227 7079227 X 17476624 1400252 4060681 5460933 12015691 171637 8706 180343 12196034 16061660 5034204 5034204 11027456 171637 1001417 1173054 12200510 Other Revenue reported on books not on return Part XI #2d Revenue from foreign subsidiary included in parent consolidated financials but not included in 990: $4,060,681. Other Expenses reported on books not on return Part XII #2d Expense from foreign subsidiary included in parent consolidated Financials but not included in 990: $5,034,204. Other Expenses reported on 990 but not on books Part XII #4b Taxes netted in financial statement revenue: $8,706. Intercompany grants netted in operations for Consolidated Financials but not for 990 purposes: $992,711. TOTAL OTHER EXPENSES REPORTED ON 990 BUT NOT ON BOOKS: $1,001,417 ASC 740 Disclosure PART X #2 RBRC is exempt from federal income tax under Section 501(c)(4) of the Internal Revenue Code. Therefore, the accompanying combined financial statements do not include a provision or liability for income taxes. RBRC annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions RBRC takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. RBRC BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE DECEMBER 31, 2009. true North America 1 5 Grantmaking 992711 1 5 1 5 992711 992711 North America INTERCOMPANY FEES 992711 wire true false true true true false Rechargeable Battery Recycling Corporation of Canada (RBRCC) Schedule F Part II RBRCC is a subsidiary of RBRC and operates a rechargeable battery and cell phone collection, recycling and public education program in Canada. The Canada office is located in Toronto. RBRC pays RBRCC a service fee for the "Rechargeable Battery Recycling Program Services in Canada", these services include, marketing, Recycling and administrative services. Foreign Forms Part IV #1 Rechargeable Battery Recycling Corporation is exempt from filing Form 926 under section 367(a). 3(b) The U.S. transferor owned 5% or more of the total voting power or the total value of the transferee foreign corporation immediately after the transfer and The U.S. transferor is a tax-exempt entity and the income was not unrelated business income. Foreign Forms Part IV #4 LB DIVERSIFIED ARBITRAGE FUND (SPV) LLC HAS INVESTED INDIRECTLY IN FOREIGN PASSIVE INVESTMENT COMPANIES ("PFICS") THROUGH ITS INVESTMENT IN VARIOUS U.S. PARTNERSHIPS ("THE UNDERLYING FUNDS"). THE UNDERLYING FUNDS HAVE MADE A TIMELY QUALIFIED ELECTING FUND ("QEF") ELECTION WITH RESPECT TO ITS INVESTMENTS IN PFICS, EFFECTIVE FOR EACH YEAR OF OWNERSHIP, AND HAVE FILED THE REQUIRED FORMS 8621. EACH PFIC WAS ACQUIRED FOR CASH. AS THE FIRST U.S. SHAREHOLDER THAT HAS MADE A QEF ELECTION FOR PFIC, THE FUND IS REQUIRED TO INCLUDE INCOME CURRENTLY UNDER IRC SECTION 1293 AND TO FILE FORM 8621. YOUR DISTRIBUTIVE SHARE OF SUCH AMOUNT, IF ANY, HAS BEEN INCLUDED IN YOUR SCHEDULE K-1. AS A PARTNER IN A U.S. PARTNERSHIP THAT HAS MADE THE QEF ELECTION AND FILED FORM 8621, YOUR DISTRIBUTIVE SHARE OF THIS INCOME IS NOT REQUIRED TO BE FURTHER REPORTED ON AN ADDITIONAL FORM 8621. THE IRS HAS CLARIFIED INFORMALLY THAT NO ADDITIONAL FORM 8621 REPORTING IS NECESSARY UNDER THESE CIRCUMSTANCES AND INTENDS TO REVISE THE INSTRUCTIONS TO THE FORM 8621. THEREFORE, THE FUND AND THE UNDERLYING FUNDS HAVE NOT PROVIDED FORM 8621 OR THE INFORMATION NECESSARY TO PREPARE FORM 8621 TO ITS PARTNERS. Foreign Forms Part IV #5 IN ACCORDANCE WITH RECENT GUIDELINES ISSUED BY THE IRS IN NOTICE 2006-16, LB DIVERSIFIED ARBITRAGE FUND (SPV) LLC HAS RECEIVED ACKNOWLEDGEMENTS THAT THE FOLLOWING ENTITIES, IN WHICH IT HAS A DIRECT OR INDIRECT INTEREST, HAVE OR WILL COMPLY WITH THEIR SEPARATE DISCLOSURE OBLIGATIONS UNDER TREAS. REG. SEC. 1.6011-4 WITH RESPECT TO TRANSACTIONS DESCRIBED IN IRS NOTICE 2002-35 BY FILING FORM 8886, REPORTABLE TRANSACTION DISCLOSURE STATEMENT, UNDER TREAS. REG. SEC. 1.6011-4(F)(2): 1. FARALLON CAPITAL PARTNERS, LP (EIN: 94-3106322) 2. ARTHA MASTER FUND LTD (EIN: 66-0610887) 3. LONE CYPRESS, LTD. (EIN: 98-0184601) 4. TUDOR FUTURES FUND (EIN: 22-2550389) 5. LONE KAURI, LTD. (EIN: 98-0371241) Rechargeable Battery Recycling Corporation is exempt from filing Form 8865. RBRC's investment in foreign partnerships is less than the threshold that requires filing of this form. true NW Metro Atlanta Habitat for Humanity 581535414 501(c)3 43030 Charitable Livestrong Foundation 2201 E Sixth Street Austin TX 78702 742806618 501(c)3 13856 Charitable Sch I, Part I #2 RBRC makes sure that all contributions are donated to qualified organizations that are audited and spend a majority of fund resources on program related activities. X X X X false false false false false false false true false CARL SMITH 222727 43248 11136 19069 296180 GREG BROE 148500 17947 7425 19166 193038 LINDA GABOR HOMELL 125967 12537 6298 8617 153419 DAVE AINSLEY 120835 10595 6042 18915 156387 Non-fixed Payments Schedule J #7 Bonuses are provided to certain employees, excluding the officers and CEO, based on individual performance goals with a maximum of 10% of total base salary. Officer and CEO's bonus is also based on individual performance goals with a maximum of 15% and 20% of total base salary, respectively. See Schedule O Part VI, Line 15A for more details on CEO Bonus determination. CEO Compensation Schedule J Part II See Schedule O Part VI #15A for more detail. CHARLIE MONAHAN DEL OF PANASONIC BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO RBRC CHIP WILDES DEL OF SAFT BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO RBRC ANDY SIRJORD DEL OF SANYO BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO RBRC DOUG SMITH DEL OF SONY BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO RBRC JAMES BREMNER DEL OF VARTA BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO RBRC DAVID THOMPSON DEL OF PANASONIC SHARE MEMBER / COMPANY LICENSE FEE PAYMENT TO RBRC TOM ALCIDE DEL OF SAFT SHARE MEMBER / COMPANY LICENSE FEE PAYMENT TO RBRC MARK SMALL DEL OF SONY SHARE MEMBER / COMPANY LICENSE FEE PAYMENT TO RBRC TOTAL LICENSE FEE PAYMENT TO RBRC 2379566 DETAIL AVAILABLE UPON REQUEST Schedule L Part IV RBRC enters into license agreements with each of its participating manufacturers. The RBRC license fees are computed on the basis of volume, and the fees are capped for sales above a certain volume. The RBRC fee arrangement is identical for each participating manufacturer (both members and nonmembers) and RBRC does not discriminate against or favor any manufacturer over another, including its member manufacturers, either in form or in practice. The annual amount of a manufacturer's license fee reflects that manufacturer's annual sales of the underlying batteries. Since the manufacturers generally prefer to keep that information confidential, the RBRC license agreements include a confidentiality provision. For this reason, RBRC has not provided the "Amount of transaction" in column (c), Part IV, of Schedule L, Transactions With Interested Persons". Rather, RBRC has reported the total amount of the license fees that it received from its five members in the aggregate. If the Internal Revenue Service determines that RBRC's disclosure is not sufficient, however, RBRC will provide the information to the IRS upon request. Part III #1 Mission RBRC'S MISSION IS TO BE THE LEADER IN THE ENVIRONMENTALLY SOUND COLLECTION, TRANSPORTATION AND RECYCLING OF RECHARGEABLE BATTERIES. RBRC IS COMMITTED TO A CLEANER, HEALTHIER ENVIRONMENT THROUGH PUBLIC EDUCATION ON BATTERY RECYCLING. ALL ASPECTS OF THE CORPORATION'S BUSINESS ARE CONDUCTED IN AN ENVIRONMENTALLY SENSITIVE MANNER, AS THE CORPORATION IS CONVINCED THAT SOUND ENVIRONMENTAL PRODUCT STEWARDSHIP AND SOUND BUSINESS PRACTICES GO HAND IN HAND. RBRC PURSUES BOTH, FOR THE BENEFIT OF LICENSEES OF THE RBRC SEAL, AND FOR THE COMMUNITIES SERVED. RBRC PROMOTES SOCIAL WELFARE BY ADDRESSING POSSIBLE ENVIRONMENTAL CONCERNS RELATED TO THE COLLECTION, STORAGE, SEPARATION BY BATTERY CHEMISTRY, TRANSPORTATION AND TO ARRANGE FOR PROPER DISPOSAL OR RECYCLING OF CELLS, BATTERIES, BATTERY PACKS AND RECHARGEABLE CONSUMER PRODUCTS, OR TO ARRANGE FOR OTHER PERSONS OR ENTITIES TO PERFORM ANY OR ALL OF THE AFOREMENTIONED FUNCTIONS, AND TO CHARGE LICENSING FEES FOR SUCH ACTIVITIES. RBRC EDUCATES THE PUBLIC WITH RESPECT TO DISPOSAL OR RECYCLING OF SUCH ITEMS. Part III #4d Intercompany transfer to RBRC of Canada for the operation of Canadian program operations. Part VI #6, 7a, & 7b RBRC is a members organization. Current members of the organization are Panasonic, Saft, Sanyo, Sony, and Varta. These members each appoint one individual to the Board of Directors. Per the By-Laws, certain decisions of the Board require a vote by all Directors. Decisions on certain matters require a vote by the members. Part VI #11 The RBRC finance committee reviews Form 990 draft. The approved copy is then submitted and sent to all other voting members and then submitted to the IRS. Part VI #12c Process with monitoring and enforcing conflict of interest policy 1. Procedures A. Duty to Disclose - In connection with any actual or possible conflict of interest, 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 board of directors delegated powers considering the proposed transaction or arrangement. B. Determining Whether a Conflict of Interest Exists - After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board of directors 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. C. Procedures for Addressing the Conflict of Interest i. An interested person may make a presentation at the board of directors or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. ii. The chairperson of the board of directors or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. iii. After exercising due diligence, the board of directors or committee shall determine whether the Corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. iv. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board of directors or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. Part VI #15a The process for determining the CEO's salary is based on pre-established criteria and on the recommendations of the compensation committee as to whether the criteria is met. CEO compensation is based on research, by the Board Compensation Committee, salaries paid by comparable organizations to officers with comparable responsibilities based on analysis of Forms 990 and other resources. Up to 20% of compensation is awardable as a bonus, based on criteria established annually. For 2011-2012, those criteria include: 1. Increase the collection and recycling of rechargeable batteries. 2. Improve the organization's overall financial condition and protect reserves. 3. Improve the organization's brand awareness and messaging. 4. Foster an employee culture of trust, candor and mutual support where all employees understand where the organization is, is going, and how their contributions are supporting this direction. Part VI #19 Governing documents and financial statements are available upon request. Part XI #9 Reconciliation of Net Assets Tax expense netted in financial statement investment revenue: $8,706. RBRC of Canada 4576 Yonge Street Ste 606 TORONTO Ontario CA M2N 6N4 999999999 BAT RECYCLING CA FOREIGN CHA RBRC - USA false PRBA-The Rechargeable Battery Associatio 1776 K Street NW Washington DC 20006 521736307 membershp org DC 501(c)(6) NA false false true true false false false false false false false false false false false false false false false RBRC of Canada trans 992711 CASH PRBA-The Rechargeable Battery Association trans 45500 CASH