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        <ExplanationTxt>RBA is exempt from income tax under Section 501(c)(6) of the Internal Revenue Code. Income from nonexempt functions is subject to income taxes to the extent that the revenue exceeds related costs. No material amount of net unrelated business taxes was due by the Alliance at December 31, 2023. In addition, the Internal Revenue Service has determined the Alliance is not a private foundation within the meaning of Section 509(a)(2).The Alliance follows the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Alliance may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods.Management evaluated the Alliance's tax positions and concluded that the alliance had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guideance. Currently, the tax years open and subject to examination by the Internal Revenue Service are 2020, 2021 and 2022 tax years.</ExplanationTxt>
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        <PersonNm>James Cardillo</PersonNm>
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        <PersonNm>Kenneth Anderson</PersonNm>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Chief Executive Officer and Chief Financial Officer review a draft of the Form 990 prior to filing the final copy with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Chief Executive Officer's compensation is determined by the Board of directors and is based on industry averages and comparability data.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>upon request from the public.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, Part V, Line 1C - BACKUP WITHHOLDING RULES</FormAndLineReferenceDesc>
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          <ProvinceOrStateNm>Chaoyang District</ProvinceOrStateNm>
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