THE BERKELEY POLICY INSTITUTE INC: Form 990PF, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- THE BERKELEY POLICY INSTITUTE INC (EIN 47-3111779)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2023-10-24
- IRS object ID
- 202322979349100802
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Schedule B
- General Explanation Attachment
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Reasonable Cause Explanation
- Substantial Contributors Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-24T09:39:26-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 366055558 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 CALIFORNIA STREET SUITE 2700 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473111779 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRG INSTITUTE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERK | BusinessNameControlTxt |
| Phone | 5102853300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 POWELL STREET NO 1200 | AddressLine1Txt |
| City | EMERYVILLE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94608 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EION LYS | PersonNm |
| Person Title | SECRETARY, TREASURER | PersonTitleTxt |
| Phone | 5102853300 | PhoneNum |
| Signature | 2021-10-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | EION | PersonFirstNm |
| Person Last | LYS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | QI WEN LIANG | PreparerPersonNm |
| PTIN | P01270238 | PTIN |
| Phone | 4159863900 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $617,700 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $475,000 | ContriRcvdRevAndExpnssAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $12,794 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $12,745 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $487,794 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $12,745 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Other Prof Fees Rev And Expnss | $399,533 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $0 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $12,745 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $406,946 | OtherProfFeesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $11,138 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $0 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $12,277 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $692 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Net Invst Incm | $0 | PrintingAndPubNetInvstIncmAmt |
| Printing And Pub Adj Net Incm | $0 | PrintingAndPubAdjNetIncmAmt |
| Printing And Pub Dsbrs Chrtbl | $842 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $605 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $705 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $411,968 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $12,745 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $420,770 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $411,968 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $12,745 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $420,770 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $75,826 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $563,420 | CashBOYAmt |
| Cash EOY | $607,008 | CashEOYAmt |
| Cash EOYFMV | $607,008 | CashEOYFMVAmt |
| Prepaid Expenses EOY | $10,692 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $10,692 | PrepaidExpensesEOYFMVAmt |
| Total Assets BOY | $563,420 | TotalAssetsBOYAmt |
| Total Assets EOY | $617,700 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $617,700 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $65,791 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $38,116 | AccountsPayableEOYAmt |
| Total Liabilities BOY | $65,791 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $38,116 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $497,629 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $579,584 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $497,629 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $579,584 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $563,420 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $617,700 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $497,629 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $75,826 | ExcessRevenueOverExpensesAmt |
| Other Increases | $6,129 | OtherIncreasesAmt |
| Subtotal | $579,584 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $579,584 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $0 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $0 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (1) | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.BRGINSTITUTE.ORG | WebsiteAddressTxt |
| Individual With Books | EION LYS | IndividualWithBooksNm |
| Phone | 5102853300 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 POWELL STREET | AddressLine1Txt |
| City | EMERYVILLE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94608 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (1) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| DAVID J TEECE | ||||||||
| 2200 POWELL STREET SUITE 1200 | EMERYVILLE | CA | 94608 | EXECUTIVE DIRECTOR | 1.00 | $0 | $0 | $0 |
| MARVIN TENENBAUM | ||||||||
| 2200 POWELL STREET SUITE 1200 | EMERYVILLE | CA | 94608 | SECRETARY, TREASURER | 3.00 | $0 | $0 | $0 |
| BRUCE GUILE | ||||||||
| 2200 POWELL STREET SUITE 1200 | EMERYVILLE | CA | 94608 | DIRECTOR/PROJECT LEAD | 20.00 | $0 | $0 | $0 |
| EION LYS | ||||||||
| 2200 POWELL STREET SUITE 1200 | EMERYVILLE | CA | 94608 | SECRETARY/PROJECT COORDINATOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BERKELEY RESEARCH GROUP LLC | |||||
| 2200 POWELL STREET SUITE 1200 | EMERYVILLE | CA | 94608 | CONSULTING SERVICES | $141,771 |
| AR&E STRATEGIES LLC | |||||
| 2915 38TH STREET NW | WASHINGTON | DC | 20016 | CONSULTING SERVICES | $129,377 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | THE BRG INSTITUTE ADVANCES KNOWLEDGE IN POLICY AND MANAGEMENT THROUGH RESEARCH, PUBLICATION, AND PUBLIC ENGAGEMENT. | Description1Txt |
| Expenses1 | $420,770 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $442,747 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $442,747 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $442,747 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $6,641 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $436,106 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $21,805 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $420,770 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $420,770 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $420,770 | AdjustedQualifyingDistriAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $48,005 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $48,005 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $48,005 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $48,005 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $14,537 | CurrentYearAmt |
| Year1 | $9,085 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $23,622 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
| Total Grant Or Contri Pd Dur Yr | $0 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Rev Part VII ProgramServiceRevPartVIIGrp (2 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|
| SERVICE FEE | $12,745 | ||
| FOREIGN EXCHANGE GAIN | 01 | $49 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $49 | ExclusionAmt |
| Related Or Exempt Function Incm | $12,745 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $12,794 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 1A | LineNumberTxt |
| Relationship Statement | BRG INSTITUTE, INC. AUTHORED A PUBLIC REPORT, NEW ZEALAND FRONTIER FIRMS: A CAPABILITIES-BASED PERSPECTIVE, AT THE REQUEST OF THE NEW ZEALAND PRODUCTIVITY COMMISSION ("NZPC"). THE NZPC REPORT PROVIDED AN OPENLY PUBLISHED SCHOLARLY PAPER TO THE POLICY AND MANAGEMENT LITERATURE ON HOW INNOVATIVE FIRMS IMPROVE NATIONAL WELL-BEING. | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLES A KOCH FOUNDATION | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1320 N COURTHOUSE ROAD SUITE 500 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $475,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | CONDUIT ELECTION STATEMENT | IdentifierTxt |
| Form And Line Reference | PART XII, LINE 4 | FormAndLineReferenceDesc |
| Medium Explanation | BRG INSTITUTE, INC. FORM 990-PF - RETURN OF PRIVATE FOUNDATIONFYE: 12/31/2020CONDUIT ELECTION STATEMENTPURSUANT TO IRS TREASURY REGULATION SECTION 53.4942(A)(3)(C)(I), BRG INSTITUTE, INC. (THE "INSTITUTE") IS PROVIDING THE FOLLOWING DISCLOSURE WITH RESPECT TO THE QUALIFYING DISTRIBUTIONS REPORTED ON PART XII LINE 4, $420,770 OF THE FORM 990-PF.THE INSTITUTE WAS FOUNDED BY BERKELEY RESEARCH GROUP, LLC AS AN INDEPENDENT NONPROFIT CORPORATION TO ADVANCE KNOWLEDGE ON THE GLOBAL ECONOMY, THE CORPORATION, TECHNOLOGICAL INNOVATION, FINANCIAL INSTITUTIONS, AND ELEMENTS OF LAW AND POLICY THROUGH RESEARCH, OPEN PUBLICATION, AND PUBLIC ENGAGEMENT. IN CALENDAR YEAR 2020, CHARLES A. KOCH FOUNDATION (THE "KOCH FOUNDATION" ) MADE A CASH GRANT OF $475,000 TO THE INSTITUTE; EXPENDITURES INCURRED BY THE INSTITUTE WITH THESE FUNDS HAVE BEEN EXCLUDED FROM THE INSTITUTE'S CALCULATION OF QUALIFYING DISTRIBUTIONS AND SHALL BE TREATED AS QUALIFYING DISTRIBUTIONS ON THE TAX RETURN OF THE KOCH FOUNDATION. THIS IS PERMITTED UNDER IRS TREASURY REGULATION SECTION 53.4942(A)(3)(C)(1) BECAUSE:1.NOT LATER THAN ONE YEAR AFTER THE END OF THE TAX YEAR IN WHICH THE INSTITUTE RECEIVED FUNDING FROM THE KOCH FOUNDATION, IT MADE A DISTRIBUTION EQUAL TO THE FULL AMOUNT OF THE CONTRIBUTION; THE DISTRIBUTION CONSTITUTES A QUALIFYING DISTRIBUTION THAT IS TREATED AS BEING MADE OUT OF CORPUS (OR WOULD BE TREATED AS SUCH IF THE INSTITUTE WERE A PRIVATE NON-OPERATING FOUNDATION), AND2. THE INSTITUTE HAS PROVIDED ADEQUATE RECORDS TO THE KOCH FOUNDATION THAT IT HAS ACTUALLY PAID OUT THE GRANTED FUNDS TO QUALIFYING SECTION 501(C)(3) GRANTEES AND/OR EXPENDED THE FUNDS FOR CHARITABLE PURPOSES.BRG'S TOTAL QUALIFYING DISTRIBUTIONS IN CALENDAR YEAR 2020 IS CALCULATED AS FOLLOWS:*TOTAL ADJUSTED QUALIFYING DISTRIBUTIONS PER PART XII, LINE 6 - $420,770*EXCLUDED THE KOCH FOUNDATION CONDUIT GIFT - $420,770 *TOTAL QUALIFYING DISTRIBUTIONS REPORTABLE ON PART XIV, LINES 2(C) AND (E) - $0NOTE: THE $475,000 KOCH FOUNDATION CONDUIT GIFT IS LIMITED TO THE $420,770 OF QUALIFYING DISTRIBUTION IN CALENDAR YEAR 2020. THE REMAINING GIFT BALANCE OF $54,230 WILL BE DISTRIBUTED BY THE END OF CALENDAR YEAR 2021. | MediumExplanationTxt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| INTERNET | $346 | $0 | $0 | $346 |
| INFORMATION SERVICES | $259 | $0 | $0 | $259 |
| MEALS | $0 | $0 | $0 | $100 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| SERVICE FEE | $12,745 | $12,745 | |
| FOREIGN EXCHANGE GAIN | $49 | $0 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRIOR PERIOD ADJUSTMENT | Desc |
| Amt | $6,129 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ADMIN AND CONSULTING SERVICES | CategoryTxt |
| Amt | $399,533 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $12,745 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $406,946 | DisbursementsCharitablePrpsAmt |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | DURING TAX YEAR ENDED DECEMBER 31, 2019, THE INSTITUTE CHANGED FROM A PUBLIC CHARITY TO A PRIVATE OPERATING FOUNDATION AND LEGALLY CHANGED ITS NAME FROM "BERKELEY RESEARCH POLICY INSTITUTE, INC." TO "BRG INSTITUTE, INC." THE INSTITUTE WAS UNABLE TO E-FILE THE 2019 FORM 990-PF DUE TO THE NAME CHANGE, AS SUCH THE RETURN WAS PAPER-FILED. THE 2019 FORM 990-PF WAS THE INITIAL RETURN OF A FORMER PUBLIC CHARITY.DUE TO THE PROCESSING DELAYS CAUSED BY THE COVID-19 PANDEMIC, THE PAPER COPY OF 2019 FORM 990-PF WAS NOT PROCESSED BY THE DUE DATE OF THE SUBSEQUENT FILING FOR THE YEAR ENDED DECEMBER 31, 2020; THUS, THE IRS DATABASE HAD NOT PROCESSED THE INSTITUTE'S CHANGE FROM A PUBLIC CHARITY TO A PRIVATE OPERATING FOUNDATION. AS A RESULT, THE IRS DATABASE REJECTED THE ORIGINAL E-FILED 2020 FORM 990-PF BECAUSE THE RETURN WAS NOT MARKED AS AN INITIAL RETURN OF A FORMER PUBLIC CHARITY. THE INSTITUTE PAPER-FILED THE 2020 RETURN, WHICH WAS NOT PROCESSED DUE TO THE IRS E-FILING MANDATE. THE ORGANIZATION'S NAME CHANGE AND PRIVATE FOUNDATION STATUS HAS NOW BEEN PROCESSED BY THE IRS. THEREFORE, THE ORGANIZATION IS RE-SUBMITTING ITS 2020 FORM 990-PF WITH THE AFOREMENTIONED REASONABLE CAUSE FOR LATE FILING. | ExplanationTxt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES A KOCH FOUNDATION | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1320 N COURTHOUSE ROAD SUITE 500 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22201 | ZIPCd |