2016-11-09T16:12:59-06:00 2015-12-31 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2015-01-01 541714316 CALL2RECYCLE INC % GREG BROE CALL 6784199990 1000 PARKWOOD CIRCLE STE 200 ATLANTA GA 303392306 GREG BROE VP OF FINANCE 6784199990 2016-11-15 true MARC AZAR P00746804 4048746244 2016-11-15 2015 2017-02-10 21:41:12Z GREG BROE 1000 PARKWOOD CIRCLE STE 200 ATLANTA GA 303392306 20572136 false X WWW.CALL2RECYCLE.ORG X 1994 DE On behalf of corporate stewards, we optimize battery collections, share our experience and expertise, and responsibly manage the end-of-life of batteries and other material. 9 5 31 0 0 0 0 10327428 12694195 1371375 1114647 0 0 11698803 13808842 363410 182652 0 0 3272292 3788208 0 0 0 7663883 8771463 11299585 12742323 399218 1066519 28407834 28181362 7329446 7239222 21078388 20942140 X ON BEHALF OF CORPORATE STEWARDS, WE OPTIMIZE BATTERY COLLECTIONS, SHARE OUR EXPERIENCE AND EXPERTISE, AND RESPONSIBLY MANAGE THE END-OF-LIFE OF BATTERIES AND OTHER MATERIAL. false false 562000 7172129 9635233 Battery collection and recycling program for household and commercially used batteries. Represents the cost of freight and fulfillment, collection containers, consolidation, sorting and recycling. 562000 2156604 2897240 Call2Recycle, Inc. 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. Call2Recycle, Inc. encourages consumers to look for the EPA certified Call2Recycle, Inc. battery recycling seal when purchasing batteries and battery-powered products. 900099 120381 161722 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 batteries. 182652 182652 Intercompany Transfer to CALL2RECYCLE Canada, INC. 182652 182652 9631766 false false false false false false false false false true true false false true true false true false true true true false false false false false false false true false false false false false true false false false false false false true true false false true 4 0 true 31 true false true CA false false false false false false false false X 9 5 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 Board Member 1.0 0.0 X 10000 0 0 Charlie Monahan del of Panasonic) Board Member 1.0 5.0 X 0 0 0 Chip Wildes del of Saft Board Member 1.0 0.0 X 0 0 0 Andy Sirjord del of Panasonic) Chairman 1.0 1.0 X 0 0 0 Doug Smith del of Sony Board Member 1.0 1.0 X 0 0 0 James Bremner del of Varta Board Member 1.0 0.0 X 0 0 0 David Thompson del of Panasonic) Share Member 1.0 0.0 X 0 0 0 Tim Brison del of SONY Share Member 1.0 0.0 X 0 0 0 DAVID COX del Of Saft Share Member 1.0 0.0 X 0 0 0 Linda Biagioni Board Member 1.0 0.0 X 10000 0 0 John Bradford Board Member 1.0 0.0 X 10000 0 0 John Matthews Board Member 1.0 0.0 X 10000 0 0 MARCUS BOOLISH DEL OF ENERGIZER) SHARE MEMBER 1.0 0.0 X 0 0 0 DAN HUTTER DEL OF SPECTRUM BRANDS) SHARE MEMBER 1.0 0.0 X 0 0 0 Carl Smith President/CEO 40.0 0.0 X 292937 0 41065 Greg Broe VP of Finance 40.0 0.0 X 185617 0 36871 Linda Gabor VP Marketing & Customer Serv. 40.0 0.0 X 176903 0 17782 Leo Raudys VP Program Development 40.0 0.0 X 188249 0 37734 David Ainsley IT Director 40.0 0.0 X 139053 0 35038 Todd Ellis Director, Stewardship Pgms. 40.0 0.0 X 133861 0 34733 Tim Warren Account Manager 40.0 0.0 X 127627 0 16967 Eric Dennis Dir., Marketing & Innovation 40.0 0.0 X 121662 0 32471 Sean Burchill Account Manager 40.0 0.0 X 118009 0 33957 1523918 0 286618 12 false true false United Parcel Service PO Box 7247 PHILADELPHIA PA 19170 Freight 2689858 Addian Inc 1608 Grandwood Knoll ACWORTH GA 30101 Fulfillment 947278 INMETCO HORSEHEAD CORP 4955 STEUBENVILLE PIKE STE 405 PITTSBURGH PA 15205 PROCESSING 762800 WILEY REIN LLP 1776 K STREET NW WASHINGTON DC 20006 LEGAL SERVICES 325648 VITAL INNOVATIONS 41 YORK ST PORTLAND ME 04101 KIOSK DESIGN 311900 9 X 0 RECHARGEABLE BATTERY STEWARD FEES 900099 7755879 7755879 CELL PHONES PROCEEDS 423000 3996280 3996280 RECOVERED METAL PROCEEDS 900099 741355 741355 PRIMARY BATTERY STEWARD FEES 900099 200681 200681 12694195 813628 813628 0 0 0 0 0 7064313 6763294 301019 301019 301019 0 0 0 0 13808842 13507823 301019 0 0 182652 182652 0 1023089 758998 264091 0 2081826 1751946 329880 82233 68473 13760 409529 312372 97157 191531 146950 44581 0 354883 17917 336966 28750 28750 0 0 166977 166977 776077 177727 598350 1248835 1235346 13489 127556 15096 112460 344754 344754 0 413014 22191 390823 329968 152685 177283 0 21858 1498 20360 0 0 101330 101330 124637 55091 69546 COLLECTION AND RECYCLING 4732824 4732824 12742323 9631766 3110557 0 X 433312 704365 0 0 0 0 3091008 3080439 0 0 0 0 0 0 0 0 504029 440304 1742403 1532742 211202 209661 21521733 20397356 2090646 2467242 0 0 0 0 555904 881995 28407834 28181362 961991 1386724 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6367455 5852498 7329446 7239222 X 21078388 20942140 0 0 0 0 21078388 20942140 28407834 28181362 1066519 -1202767 X false true X true false 1742403 1532742 209661 209661 HEDGE FUND INVESTMENTS 2467242 F 2467242 0 UNEARNED REVENUE 5852498 5852498 X 19584465 -1202767 7145367 5942600 13641865 166977 166977 13808842 19604903 7212209 7212209 12392694 166977 182652 349629 12742323 Part X, Line 2 ACS 740 DISCLOSURE: CALL2RECYCLE, INC. is exempt from federal income tax under Section 501(c)(4) of the Internal Revenue Code. Therefore, the accompanying consolidated and combined financial statements do not include a provision or liability for income taxes. The Company annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Company takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Company believes it is no longer subject to tax examinations for tax years ending before December 31, 2012. Part XI, Line 2D Other Revenue reported on books not on return: Revenue from foreign subsidiary included in parent consolidated financials but not included in 990: $7,145,367. Part XII, Line 2D Other Expenses reported on books not on return: Expense from foreign subsidiary included in parent consolidated Financials but not included in 990: $7,212,209. Part XII, Line 4B Other Expenses reported on 990 but not on books: Intercompany grants netted in operations for Consolidated Financials but not for 990 purposes: $182,652. true North America 3 9 Grantmaking 182652 3 9 3 9 182652 182652 North America INTERCOMPANY FEES 182652 WIRE 1 false false true true false false CALL2RECYCLE CANADA, INC. CALL2RECYCLE CANADA, INC. is a subsidiary of CALL2RECYCLE, INC. and operates a battery and cell phone collection, recycling and public education program in Canada. The Canada office is located in Toronto. CALL2RECYCLE, INC. pays CALL2RECYCLE CANADA, INC. a service fee for the "Rechargeable Battery Recycling Program Services in Canada", these services include, marketing, Recycling and administrative services. foreign forms 8621 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 A 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. X X X X false false false false false false false true false Carl Smith President/CEO 248129 0 44808 0 0 0 12406 0 30090 0 335433 0 0 0 Greg Broe VP of Finance 164245 0 21372 0 0 0 8212 0 30263 0 224092 0 0 0 Linda Gabor VP Marketing & Customer Serv. 156815 0 20088 0 0 0 7841 0 11408 0 196152 0 0 0 Leo Raudys VP Program Development 181499 0 6750 0 0 0 9075 0 30090 0 227414 0 0 0 David Ainsley IT Director 127572 0 11481 0 0 0 6379 0 29997 0 175429 0 0 0 Todd Ellis Director, Stewardship Pgms. 121477 0 12384 0 0 0 6074 0 29867 0 169802 0 0 0 Eric Dennis Dir., Marketing & Innovation 113920 0 7742 0 0 0 5696 0 27955 0 155313 0 0 0 Sean Burchill Account Manager 105955 0 12054 0 0 0 5298 0 29808 0 153115 0 0 0 Non-fixed Payments Bonuses are provided to certain employees based on individual performance and corporate goals with a maximum of 20% of total base salary. Officer and CEO's bonus is also based on individual and corporate performance goals with a maximum of 30% and 40% of total base salary, respectively. See Schedule O Part VI, Line 15A for more details on CEO Bonus determination. CEO Compensation See Schedule O Part VI #15A for more detail. CHARLIE MONAHAN DEL OF PANASONIC BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R CHIP WILDES DEL OF SAFT BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R ANDY SIRJORD DEL OF PANASONIC BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R DOUG SMITH DEL OF SONY BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R JAMES BREMNER DEL OF VARTA BOARD MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R DAVID THOMPSON DEL OF PANASONIC SHARE MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R DAVID COX DEL OF SAFT SHARE MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R TIM BRISON DEL OF SONY SHARE MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R MARCUS BOOLISH DEL OF ENERGIZER SHARE MEMBER / COMPANY LICENSE FEE PAYMENT TO C2R TOTAL LICENSE FEE PAYMENT TO C2R 547000 DETAIL AVAILABLE UPON REQUEST Schedule L Part IV Call2Recycle, Inc. enters into a license agreement with each of its participating manufacturers. The Call2Recycle, Inc. fees are computed on the basis of volume, sold into the market. The Call2Recycle, Inc. fee arrangement is identical for each participating manufacturer (both members and nonmembers) and Call2Recycle, Inc. 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 Call2Recycle, Inc. license agreements include a confidentiality provision. For this reason, Call2Recycle, Inc. has not provided the "amount of transaction" in Column (c), Part IV, of Schedule L, Transactions with interested persons". Rather, Call2Recycle, Inc. has reported the total amount of the recycling fees that it received from its five members in the aggregate. If the Internal Revenue Service determines that Call2Recycle, Inc.'s disclosure is not sufficient, however, Call2Recycle, Inc. will provide the information to the IRS upon request. Part III #4d Intercompany transfer to CALL2RECYCLE Canada, INC. for the operation of Canadian program operations. Part VI #6, 7a, & 7b Call2Recycle, Inc. is a members organization. Current members of the organization are Energizer, Spectrum Brands, Panasonic, Saft, 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 Call2Recycle, Inc. 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 of 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 the 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 form 990S and other resources. Up to 20% of compensation is awardable as a bonus based on criteria established annually. For 2014-2015 those criteria include: 1. Expand the collection of primary battery chemistries into the state of Vermont. 2. Expand Call2Recycle, Inc., into Adjacent Markets and Explore Establishing at Least One New Market (40%). 3. Develop organization mission/vision and reconstitute the Board of Directors. 4. Implement new pricing effect in January 2016. Part VI #19 Governing documents and financial statements are available upon request. ReturnMeds LLC 1000 Parkwood Circle Ste 200 Atlanta GA 30339 465426753 medicine disp DE 0 0 C2R - USA CALL2RECYCLE CANADA INC 4576 Yonge Street Ste 606 TORONTO ON CA M2N 6N4 886997949 BAT RECYCLING CA FOREIGN CHA C2R - 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 false CALL2RECYCLE CANADA INC trans 182652 CASH PRBA-The Rechargeable Battery Association trans 5880 CASH