Responsible Business Alliance Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The purpose of the Foundation is to support RBA's charitable, scientific and educational activities by improving the public's ability to consider social, environmental, and economic responsibility within supply chains to make informed consumer decisions. The Foundation is recognized as a Section 501(c)(3) tax-exempt organization and therefore may receive tax-deductible charitable contributions from individuals and corporations. These contributions enable RBA and the Foundation to leverage opportunities for public funding to develop and implement special programs, research projects, tools and other initiatives for public benefit, in the area of responsible mineral sourcing.
- Income
- $1.2 million
- Spending
- $593,223
- Spent on programs
- 94%
- Reserves
- 19.9 months of spending
- Largest source of income
- donations and private grants, 81%
- Employees
- 0
- Volunteers
- 4
- Highest pay
- $690,090, ceo
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 81 out of 100. Higher than 61% of charities in its peer group (community improvement, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 19.9 months of spending.
Debt
16 of 20It owes 17% of what it owns.
Living within its means
15 of 15Income exceeded spending by 50% of income.
Income trend
0 of 15Income fell 46% on the year before.
Spending floor
15 of 1594% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 48 out of 100. Higher than 6% of charities in its peer group (community improvement, $1m to $10m).
Independent board
18 of 254 of 4 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (7)
- $373,448 spent. Initial Audit Fund: The Initial Audit Fund is a voluntary incentive managed by the Responsible Minerals Initiative (RMI) designed to encourage smelters or refiners (SORs) to participate in the Responsible Minerals Assurance Process. The Fund offers smelters an incentive for participating in the RMAP by fully paying for the costs of their initial audit. On numerous occasions, the Initial Audit Fund has helped bring a smelter or refiner into the program.
- $78,000 spent. Better Mining Cobalt Program's purpose is to support the continuation of the better mining program in the democratic republic of Congo which collects and analyzes digital responsible sourcing data on mine sites and translates this data into quantifiable improvements on and around those sites.
- $61,425 spent. Other various Program Service Activities
- $32,770 spent. Responsible Glove Alliance Due Diligence Fund - RGA provides practical implementation guides, as well as tools and training to members on the prevention and remediation of forced labor, to support adherence to the RBA Code of Conduct provision on Freely Chosen Employment.
- $10,000 spent. Pact Vocational Program: The RBA Foundation is currently supporting a vocational training program located in the cobalt mining communities in the DRC. Specifically, the program is operating in six communiites and provides vocational skills for at risk youth to provide an alternative to mining, and break the cycle of poverty for recipents and their families.
- RESPONSIBLE RECRUITMENT: RBA FOUNDATION AIMS TO HELP BREAK THE CYCLE OF EXPLOITATION COMMON IN FOREIGN MIGRANT WORKER RECUITMENT AND EMPLOYMENT EXPERIENCES IN THE REGION BY TRANSFORMING THE MARKET FOR ETHICAL BUSINESS PRACTICES AND INCLUDING WORKERS THEMSELVES IN DEVELOPING SOLUTIONS TO ONGOING CHALLENGES.THE RBA FOUNDATION WILL WORK TO IMPLEMENT A SOLUTIONS-ORIENTED PROGRAM, INCLUDING PUBLICLY AVAILABLE EDUCATION AND INFORMATION, FOCUSING DOWNSTREAM TO DETECT AND ADDRESS FORCED LABOR. THE PROJECT WILL INCLUDE ADDITIONAL UPSTREAM WORK TO DEVELOP THE MATURITY OF LABOR AGENTS AND ETHICAL RECRUITMENT STANDARDS AND BETTER EDUCATE WORKERS AND FACTORY MANAGEMENT DIRECTLY.
- Grievance Platform: The Foundation is leading the development of an online cross-industry platform to screen and address grievances linked to smelters and refiners present in global supply chains. The platform provides a record and communication channel for identification, follow-up, and resolution of grievances.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2015.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.