Carbonated Beverage Institute

Is Carbonated Beverage Institute Legit?

Significant Concerns

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Carbonated Beverage Institute directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.

About Carbonated Beverage Institute

Carbonated Beverage Institute (EIN: 135600302) is a nonprofit organization based in Washington, DC. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Carbonated Beverage Institute's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

Carbonated Beverage Institute is a micro nonprofit that has been operating for 38 years, with 6 years of IRS 990 filings on record (2011–2016). Revenue has grown at a compound annual rate of -1.8%.

Key Financial Metrics (2016)

From the most recent IRS 990 filing on record:

Financial Health Grade: B

In 2016, Carbonated Beverage Institute reported a deficit of $13K with expenses exceeding revenue, holds 4.2 months of operating reserves (adequate).

Financial Trends

Over 6 years of filings (2011–2016), Carbonated Beverage Institute's revenue has declined at a compound annual growth rate (CAGR) of -1.8%.

IRS Tax-Exempt Classification

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Carbonated Beverage Institute with a Mission Score of 45 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

• admin: 20%
• programs: 70%
• fundraising: 10%

According to IRS 990 filings, Carbonated Beverage Institute allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.

Key Financial Metrics (2016)

From the most recent IRS 990 filing on record:

• The organization reported a deficit of $13K, with expenses exceeding revenue.

Executive Compensation Analysis

No officer compensation has been reported across all available filings, suggesting a volunteer-led organization or that compensation is not disclosed, which is unusual for an organization with consistent expenses.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Carbonated Beverage Institute's IRS 990 filings:

• Consistent operating deficits in recent years (e.g., $40,455 expenses vs. $27,000 revenue in 2016).
• Declining asset base from $32,318 in 2013 to $14,300 in 2016.
• Latest filing shows $0 revenue and $0 assets, indicating potential inactivity or dissolution.
• Lack of reported officer compensation despite consistent expenses, which could obscure true operational costs.

Strengths

The following positive indicators were identified for Carbonated Beverage Institute:

• Historically low liabilities ($0 across all filings), indicating no debt burden.

Frequently Asked Questions about Carbonated Beverage Institute

Filing History

IRS 990 filing history for Carbonated Beverage Institute showing financial trends over 6 years of public records:

Over 6 years of IRS 990 filings (2011–2016), Carbonated Beverage Institute's revenue has declined by 8.5%, moving from $30K to $27K. Total assets decreased by 27.9% over the same period, from $20K to $14K. Total functional expenses rose by 103.3%, from $20K to $40K. In its most recent filing year (2016), Carbonated Beverage Institute reported a deficit of $13K, with expenses exceeding revenue.

Year-by-Year Financial Summary

• 2016: Revenue of $27K, expenses of $40K, and assets of $14K (revenue +-0.0% year-over-year).
• 2015: Revenue of $27K, expenses of $37K, and assets of $17K (revenue +13.7% year-over-year).
• 2014: Revenue of $24K, expenses of $29K, and assets of $27K (revenue +2.1% year-over-year).
• 2013: Revenue of $23K, expenses of $8K, and assets of $32K (revenue -13.9% year-over-year).
• 2012: Revenue of $27K, expenses of $30K, and assets of $17K (revenue -8.5% year-over-year).
• 2011: Revenue of $30K, expenses of $20K, and assets of $20K.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Carbonated Beverage Institute:

Data Sources and Methodology

This transparency report for Carbonated Beverage Institute is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.