GREEN BUSINESS CERTIFICATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
GREEN BUSINESS CERTIFICATION INC (EIN 26-0893414)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-15
IRS object ID
202023209349301787
Schema version
2019v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2020-11-15T20:21:38-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19801 WASHINGTONIAN BLVD STE 500AddressLine1Txt
CityGAITHERSBURGCityNm
State AbbreviationMDStateAbbreviationCd
ZIP20878ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN260893414EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GREEN BUSINESS CERTIFICATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGREEBusinessNameControlTxt
Phone8007951746PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12101 L STREET NW NO STE500AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20037ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMAHESH RAMANUJAMPersonNm
Person TitlePRESIDENT & CEOPersonTitleTxt
Phone8007951746PhoneNum
Signature2020-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM E TURCO CPAPreparerPersonNm
PTINP00369217PTIN
Phone3012963600PhoneNum
Preparation2020-11-13PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.98.98.10IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-13IPDt
IP Tm10:44:04IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id00BFBB601F26E6691F3C42FDB75EEBE807206D5EAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1GBCIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerMAHESH RAMANUJAMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12101 L STREET NW NO STE500AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20037ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$45,769,992GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.GBCI.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionGBCI'S MISSION IS TO ADVANCE THE QUALITY AND RIGOR OF GREEN BUSINESS CERTIFICATION AND CREDENTIALING PROGRAMS; TO DEVELOP AND ADMINISTER A CREDENTIALING PROGRAM FOR INDIVIDUALS DESIGNED TO SUPPORT THE LEED STANDARD FOR THE DESIGN, CONSTRUCTION, AND OPERATION OF HIGH PERFORMANCE GREEN BUILDINGS; AND TO OFFER OTHER CREDENTIALING AND/OR CERTIFICATION PROGRAMS AIMED AT IMPROVING GREEN BUILDING STANDARDS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee125TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$24,164PYContributionsGrantsAmt
CY Contributions Grants$10,659CYContributionsGrantsAmt
PY Program Service Revenue$47,036,863PYProgramServiceRevenueAmt
CY Program Service Revenue$42,996,514CYProgramServiceRevenueAmt
PY Investment Income$137,673PYInvestmentIncomeAmt
CY Investment Income$174,405CYInvestmentIncomeAmt
PY Other Revenue$348,557PYOtherRevenueAmt
CY Other Revenue$603,110CYOtherRevenueAmt
PY Total Revenue$47,547,257PYTotalRevenueAmt
CY Total Revenue$43,784,688CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$9,976,233PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$15,515,554CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$37,619,170PYOtherExpensesAmt
CY Other Expenses$32,209,062CYOtherExpensesAmt
PY Total Expenses$47,595,403PYTotalExpensesAmt
CY Total Expenses$47,724,616CYTotalExpensesAmt
PY Revenues Less Expenses-$48,146PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,939,928CYRevenuesLessExpensesAmt
Total Assets BOY$35,943,142TotalAssetsBOYAmt
Total Assets EOY$38,257,881TotalAssetsEOYAmt
Total Liabilities BOY$27,068,315TotalLiabilitiesBOYAmt
Total Liabilities EOY$37,367,265TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,874,827NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$890,616NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE GREEN BUSINESS CERTIFICATION INC. (GBCI) IS AN INDEPENDENT, THIRD-PARTY ORGANIZATION COMMITTED TO ENSURING PRECISION IN THE DESIGN, DEVELOPMENT, AND IMPLEMENTATION OF THE PROCESSES USED TO INCREASE AND MEASURE GREEN BUILDING PERFORMANCE (CERTIFICATION) AND GREEN BUILDING PRACTICE (CREDENTIALING). ESTABLISHED IN 2007 TO ADMINISTER PROJECT CERTIFICATIONS AND PROFESSIONAL CREDENTIALS AND CERTIFICATES WITHIN THE FRAMEWORK OF THE U.S. GREEN BUILDING COUNCIL'S LEADERSHIP IN ENERGY AND ENVIRONMENTAL DESIGN (LEED) GREEN BUILDING RATING SYSTEMS, GBCI OFFERS THE MARKETPLACE THE HIGHEST-LEVEL VALIDATION THAT LEED BUILDING CERTIFICATIONS AND LEED PROFESSIONAL CREDENTIALS HAVE MET SPECIFIC, RIGOROUS CRITERIA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescGBCI, FORMERLY KNOWN AS THE GREEN BUILDING CERTIFICATION INSTITUTE, CHANGED ITS NAME IN APRIL 2015 TO GREEN BUSINESS CERTIFICATION INC. TO REFLECT THE DIRECTION AND VISION FOR THE ORGANIZATION, WHICH IS TO EXTEND ITS CORE COMPETENCIES OF CERTIFICATION AND CREDENTIALING SERVICES TO ORGANIZATIONS THAT WANT TO ADVANCE GREEN BUSINESS AND SUSTAINABILITY PRACTICES. GBCI ADMINISTERS PROJECT CERTIFICATIONS, ALONG WITH PROFESSIONAL CREDENTIALS AND CERTIFICATIONS OF EDGE, GRESB, LEED, PARKSMART, PEER, SITES, TRUE AND WELL. GBCI IS COMPRISED OF 140+ STAFF EXPERTS AND SUPPORTS PROJECT TEAMS AND PROFESSIONALS IN OVER 160 COUNTRIES. THIRD-PARTY CERTIFICATION AND CREDENTIALING IS A SCIENTIFIC PROCESS BY WHICH A PRODUCT, PROCESS OR SERVICE IS REVIEWED BY A REPUTABLE AND UNBIASED THIRD PARTY TO VERIFY THAT A SET OF CRITERIA, CLAIMS OR STANDARDS ARE BEING MET. CERTIFICATION AND CREDENTIALING IS USED WITHIN THE GLOBAL GREEN BUILDING INDUSTRY TO DEMONSTRATE CREDIBILITY, PROVIDE A METRIC FOR COMPARISONS AND ADD SIGNIFICANT VALUE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescCREDENTIALING PROGRAMS:GBCI CREDENTIALS CONSIST OF COMPETENCY EXAMS AND CERTIFICATE PROGRAMS. THE GBCI CREDENTIALING TEAM CONSISTS OF PROGRAM MANAGERS, TEST DEVELOPERS AND PSYCHOMETRICIANS WHO DESIGN, DEVELOP AND MAINTAIN THE CREDENTIALING EXAMS. THE EXAMS ARE CONSTRUCTED USING RIGOROUS TEST DEVELOPMENT BEST PRACTICES TO ASSESS WHETHER WORKING PROFESSIONALS HAVE THE MINIMUM COMPETENCIES TO PERFORM THEIR JOBS. GBCI CREDENTIALS REQUIRE ONGOING MAINTENANCE TO ENCOURAGE CREDENTIALED PROFESSIONALS TO PARTICIPATE IN LEARNING EXPERIENCES THAT DEMONSTRATE CONTINUED COMPETENCY AND UP-TO-DATE INDUSTRY KNOWLEDGE. GBCI DEVELOPS AND ADMINISTERS THE ANSI-ACCREDITED LEED PROFESSIONAL CREDENTIAL EXAMS, WHICH INCLUDE THE LEED GREEN ASSOCIATE AND LEED AP WITH SPECIALTY CREDENTIALS, THE WELL AP, THE SITES AP, THE URBAN GREENHOUSE GAS INVENTORY SPECIALIST CREDENTIAL. GBCI ALSO ADMINISTERS CERTIFICATE PROGRAMS, INCLUDING THE GREEN RATER AND TRUE ADVISOR CERTIFICATE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescLEED:GBCI ADMINISTERS THE LEED CERTIFICATION PROGRAM, PERFORMING THIRD-PARTY TECHNICAL REVIEWS AND VERIFICATION OF REGISTERED PROJECTS TO DETERMINE IF THEY HAVE MET THE STANDARDS SET FORTH BY THE LEED GREEN BUILDING RATING SYSTEM. LEED IS THE PREEMINENT PROGRAM FOR RATING THE DESIGN, CONSTRUCTION AND OPERATION OF GREEN BUILDINGS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (11 entries)

DescDesc
PEER:GBCI ADMINISTERS PEER, OR PERFORMANCE EXCELLENCE IN ENERGY RENEWALA COMPREHENSIVE, CONSUMER-CENTRIC, DATA-DRIVEN SYSTEM FOR EVALUATING POWER SYSTEM PERFORMANCE. THE PEER SYSTEM SERVES AS A TOOL TO ACCELERATE TRANSFORMATION OF THE ELECTRICITY SECTOR. BY ENGAGING IN THE PEER PROCESS, POWER GRIDS HAVE AN OPPORTUNITY TO GAIN COMPETITIVE ADVANTAGE BY DIFFERENTIATING THEIR PERFORMANCE, DOCUMENTING THE VALUE PRODUCED, AND DEMONSTRATING MEANINGFUL OUTCOMES. THROUGH PEER, POWER GRIDS CAN GAIN A COMPETITIVE ADVANTAGE BY DIFFERENTIATING PERFORMANCE, DOCUMENTING VALUE PRODUCED AND DEMONSTRATING MEANINGFUL OUTCOMES.
WELL:GBCI ADMINISTERS THE WELL BUILDING STANDARDAN EVIDENCE-BASED STANDARD, WHICH SETS PERFORMANCE REQUIREMENTS IN SEVEN CATEGORIES: AIR, WATER, NOURISHMENT, LIGHT, FITNESS, COMFORT AND MIND. WELL CERTIFICATION ALLOWS BUILDING OWNERS AND EMPLOYERS TO KNOW THAT THEIR SPACE IS PERFORMING RELATED TO HEALTH AND WELL-BEING. WELL CERTIFIED SPACES AND WELL COMPLIANT CORE AND SHELL DEVELOPMENTS CAN HELP CREATE A BUILT ENVIRONMENT THAT IMPROVES THE NUTRITION, FITNESS, MOOD, SLEEP PATTERNS, AND PERFORMANCE OF ITS OCCUPANTS. WELL WAS PIONEERED BY DELOS AND IS MANAGED BY THE INTERNATIONAL WELL BUILDING INSTITUTE.
SITES:GBCI ADMINISTERS THE SUSTAINABLE SITES INITIATIVE (SITES)A PROGRAM THAT OFFERS A SYSTEMATIC, COMPREHENSIVE RATING SYSTEM (SITES) DESIGNED TO DEFINE SUSTAINABLE SITES, MEASURE THEIR PERFORMANCE, AND ULTIMATELY ELEVATE THE VALUE OF LANDSCAPES. THE RATING SYSTEM CAN BE APPLIED TO DEVELOPMENT PROJECTS LOCATED ON SITES WITH OR WITHOUT BUILDINGS, RANGING FROM NATIONAL PARKS, TO CORPORATE CAMPUSES, STREETSCAPES AND HOMES.
EDGE:EXCELLENCE IN DESIGN FOR GREATER EFFICIENCIES (EDGE) IS A GREEN BUILDING CERTIFICATION SYSTEM FOR NEW RESIDENTIAL AND COMMERCIAL BUILDINGS THAT ENABLES DESIGN TEAMS AND PROJECT OWNERS TO ASSESS THE MOST COST EFFECTIVE WAYS TO INCORPORATE ENERGY AND WATER SAVING OPTIONS INTO THEIR BUILDINGS. EDGE CERTIFICATION IS AVAILABLE FROM GBCI IN NEARLY 120 COUNTRIES AROUND THE GLOBE. GBCI IS A GLOBAL CERTIFICATION PROVIDER FOR EDGE AND THE EXCLUSIVE CERTIFICATION PROVIDER FOR EDGE PROJECTS IN INDIA. AN INNOVATION OF INTERNATIONAL FINANCE CORPORATION (IFC), EDGE IS A FAST AND EASY-TO-USE MASS MARKET TRANSFORMATION TOOL. IT EMPOWERS DEVELOPERS AND BUILDERS TO QUICKLY EVALUATE AND COMPARE ESTIMATED COSTS FOR DESIGN STRATEGIES TARGETING REDUCTIONS IN ENERGY USE, WATER USE, AND EMBODIED ENERGY IN MATERIALS. COST EFFECTIVE STRATEGIES INTEGRATED INTO THE PROJECT DESIGN ARE VERIFIED BY AN EDGE AUDITOR AND CERTIFIED BY GBCI.
GRESB:THE GLOBAL REAL ESTATE SUSTAINABILITY BENCHMARK (GRESB) IS AN INDEPENDENTLY OPERATED SUBSIDIARY OF GBCI. ESTABLISHED IN 2009, GRESB AIDS INSTITUTIONAL INVESTORS BY ASSESSING AND QUANTIFYING THE SUSTAINABILITY PERFORMANCE OF REAL ESTATE PORTFOLIOS AROUND THE GLOBE. GRESB ENCOMPASSES MORE THAN 190 MEMBER COMPANIES, 60 OF WHICH ARE PENSION FUNDS AND THEIR FIDUCIARIES, JOINTLY REPRESENTING MORE THAN USD 11.2 TRILLION IN ASSETS UNDER MANAGEMENT. GRESB DATA IS USED BY MEMBERS THROUGHOUT THE INVESTMENT MANAGEMENT AND ENGAGEMENT PROCESS, WITH THE CLEAR GOAL OF OPTIMIZING THE RISK/RETURN PROFILE OF REAL ASSET INVESTMENTS. GRESB SEEKS TO OFFER INVESTMENT DECISION-MAKERS THE TOOLS AND STRATEGIES THEY NEED TO UNDERSTAND THE RISKS AND OPPORTUNITIES FOR THEIR INVESTMENTS, RECOGNIZE LEADERSHIP AND INNOVATION, AND ENGAGE EFFECTIVELY WITH COMPANIES, FUND MANAGERS AND OPERATING PARTNERS.
PARKSMART:GBCI ADMINISTERS PARKSMART, THE WORLD'S ONLY RATING SYSTEM THAT DEFINES, MEASURES AND RECOGNIZES HIGH-PERFORMING, SUSTAINABLE GARAGES. DEVELOPED BY INDUSTRY EXPERTS, PARKSMART APPLIES TO NEW AND EXISTING FACILITIES AND ASSESSES PROJECTS IN SEVERAL CATEGORIES, INCLUDING PARKING STRUCTURE MANAGEMENT, PROGRAMMING, DESIGN AND TECHNOLOGY.
TRUE ZERO WASTE (FORMERLY KNOWN AS US ZERO WASTE):TRUE (TOTAL RESOURCE USE AND EFFICIENCY), THE NEW BRAND IDENTITY FOR ITS ZERO WASTE RATING SYSTEM. THE TRUE ZERO WASTE RATING SYSTEM HELPS BUSINESSES AND FACILITIES DEFINE, PURSUE AND ACHIEVE THEIR ZERO WASTE GOALS THROUGH PROJECT CERTIFICATION AND PROFESSIONAL CREDENTIALING. ZERO WASTE FACILITY CERTIFICATION IS BASED ON THE PEER-REVIEWED, INTERNATIONALLY ACCEPTED DEFINITION OF ZERO WASTEDEVELOPED BY THE ZERO WASTE INTERNATIONAL ALLIANCE (ZWIA), AND HAS BEEN ALIGNED WITH CREDIT REQUIREMENTS OF LEED FOR BUILDINGS OPERATIONS AND MAINTENANCE.
ARC:ARC IS A NEW TECHNOLOGY VENTURE LAUNCHED TO FACILITATE LEED CERTIFICATION, MEASURE PERFORMANCE AND BENCHMARK GREEN BUILDING PROJECTS. ARC IS A SIMPLE DIGITAL PLATFORM FOR ALL PROJECTS PURSUING LEED CERTIFICATION AND WILL EVENTUALLY INCLUDE OTHER GREEN BUILDING RATING SYSTEMS, STANDARDS PROTOCOLS AND GUIDELINES. ARC SKORU INC. WAS CREATED BY GBCI TO MAKE USGBC, GBCI AND THEIR PARTNERS' VISIONS A REALITY BY CONNECTING PEOPLE ALL OVER THE WORLD TO ACTIONS AND INSPIRING THEM TO MAKE THE MOST INFORMED DECISIONS. THIS EMPOWERS PEOPLE TO CONNECT AND COLLABORATE TOWARD A COLLECTIVE HIGHER QUALITY OF LIFE. ARC SKORU IS THE GO-TO PLACE TO TRACK ALL OF THE INSPIRATIONS, CONNECTIONS AND ACTIONS RELATED TO THE SUSTAINABILITY OF OUR BUILT ENVIRONMENT.ARC SKORU USES ITS ARC PLATFORM TO ALLOW USERS TO MEASURE PERFORMANCE, MAKE IMPROVEMENTS AND BENCHMARK AGAINST OTHER PROJECTS. ARC IS A COMPLEMENT TO LEED AND OTHER GREEN BUILDING RATING SYSTEMS, STANDARDS, PROTOCOLS AND GUIDELINES AND ALLOWS BUILDINGS AND SPACES TO COMPARE PERFORMANCE METRICS AND CONNECT THOSE METRICS TO GREEN BUILDING STRATEGIES. ARC ENABLES INCREMENTAL IMPROVEMENTS AND CAN PUT A PROJECT ON TRACK FOR LEED OR OTHER RATING SYSTEM CERTIFICATION.
CITY CLIMATE PLANNER (CCP):THE CITY CLIMATE PLANNER PROGRAM HELPS CITY STAFF AND THEIR PARTNERS DEVELOP THE SKILLS NEEDED TO ADVANCE LOCAL CLIMATE ACTION IN CITIES WORLDWIDE. THE URBAN GREENHOUSE GAS INVENTORY SPECIALIST CREDENTIAL FOCUSES ON COMMUNITY-LEVEL GREENHOUSE GAS EMISSIONS INVENTORY ACCOUNTING, WHICH IS A KEY BUILDING BLOCK IN DEVELOPING QUALITY CLIMATE ACTION PLANS. IT IS GEARED TOWARD PRACTITIONERS DEVELOPING CITY AND COMMUNITY-SCALE GREENHOUSE GAS INVENTORIES AND IS BASED ON THE GLOBAL PROTOCOL FOR COMMUNITY-SCALE GREENHOUSE GAS EMISSION INVENTORIES (GPC), THE MOST COMPREHENSIVE GLOBAL PROTOCOL FOR CALCULATING AND REPORTING GHG INVENTORIES.
THE INVESTOR CONFIDENCE PROJECT (ICP):DEFINES A CLEAR ROAD-MAP FROM RETROFIT OPPORTUNITY TO RELIABLE INVESTOR READY ENERGY EFFICIENCY. IT IS A GLOBAL UNDERWRITING STANDARD FOR DEVELOPING AND MEASURING ENERGY EFFICIENCY RETROFITS AND IS ADMINISTERED BY GBCI. ITS IREE CERTIFICATION SIGNALS TO INVESTORS THAT A PROJECT HAS ADOPTED BEST PRACTICES THAT CAN HELP REDUCE TRANSACTION COSTS AND INCREASE SAVINGS. THE PROTOCOLS OFFER INVESTORS A CONSISTENT ROADMAP FOR ASSESSING RISK AND EXPECTED OUTCOMES FROM DEEP RETROFITS.
STAR COMMUNITIES:IN JUNE 2018, STAR INTEGRATED INTO LEED FOR COMMUNITIES AND CITIES IN THE NEAR TERM TO ADVANCE SUSTAINABLE CITIES WORLDWIDE. LEED FOR CITIES AND LEED FOR COMMUNITIES HELP COMMUNITIES AND CITIES SET GOALS, AND IMPLEMENT SUSTAINABILITY STRATEGIES AND PLANS TO MAINTAIN AND SUPPORT THESE GOALS. THE CITY OR COMMUNITY THEN SHARES PERFORMANCE DATA TO MEASURE AND TRACK PROGRESS TOWARD THOSE GOALS.
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document32IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee125EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryNLForeignCountryCd
Foreign CountryINForeignCountryCd
Foreign CountryJAForeignCountryCd
Foreign CountryCHForeignCountryCd
Foreign CountryGMForeignCountryCd
Foreign CountryCAForeignCountryCd
Foreign CountryMXForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MAHESH RAMANUJAMBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8007951746PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12101 L STREET NW NO STE500AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20037ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
GAIL VITTORI
CHAIR3.00Yes (X)Yes (X)$0$0$0
HARRY GORDON
VICE CHAIR3.00Yes (X)Yes (X)$0$0$0
LIBERTY MUNSON
SECRETARY - TREASURER3.00Yes (X)Yes (X)$0$0$0
DON ANDERSON
DIRECTOR3.00Yes (X)$0$0$0
BEAU ARMSTRONG
DIRECTOR3.00Yes (X)$0$0$0
GEORGE BANDY
DIRECTOR3.00Yes (X)$0$0$0
MAHESH RAMANUJAM
PRESIDENT & CEO OF USGBC/GBCI20.00Yes (X)$180,000$0$10,807
SCOT HORST
FOUNDER OF ARC SKORU40.00$362,975$0$36,631Yes (X)
ROGER PLATT
SR. VICE PRESIDENT40.00$360,275$0$34,664Yes (X)
KIMBERLY LAVERNE LEWIS
SR. VICE PRESIDENT40.00$214,327$0$20,818Yes (X)
BRENDAN M OWENS
SR. VICE PRESIDENT40.00$203,617$0$33,340Yes (X)
ROGER LIMOGES
SR. VICE PRESIDENT40.00$184,633$0$32,857Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,505,827TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$169,117TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K32IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
US GREEN BUILDING COUNCIL INC
2101 L STREET NW STE 500WASHINGTONDC20037MANAGEMENT & ROYALTY$30,525,145
THE EPSTEN GROUP INC
399 EDGEWOOD AVENUEATLANTAGA30312CERTIFICATION REVIEWER$3,432,877
SRI QUALITY SYSTEM REGISTRAR
300 NORTHPOINTE CIR 304SEVEN FIELDSPA16046CERTIFICATION REVIEWER$2,232,199
ECOWORKS STUDIO
1321 IVERSON STREET NEATLANTAGA30307CERTIFICATION REVIEWER$1,587,595
CATALYST PARTNERS
502 2ND STREET NW 200GRAND RAPIDSMI49504CERTIFICATION REVIEWER$1,580,455
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K25CntrctRcvdGreaterThan100KCnt
All Other Contributions$10,659AllOtherContributionsAmt
Total Contributions$10,659TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CERTIFICATION900099$26,828,196$26,828,196
FEES FOR SERVICE900099$6,215,373$6,215,373
ACCREDITATION900099$5,928,421$5,928,421
REGISTRATION900099$4,024,524$4,024,524
FieldValueIRS element (for citing)
Total Program Service Revenue$42,996,514TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$147,903TotalRevenueColumnAmt
Exclusion$147,903ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,011,806SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,947,263SecuritiesAmt
Other$38,041OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$64,543SecuritiesAmt
Other-$38,041OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,502TotalRevenueColumnAmt
Exclusion$26,502ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RELATED PARTY REVENUE900099$598,203$598,203
MERCHANDISE900099$4,907$4,907
FieldValueIRS element (for citing)
Other Revenue Total$603,110OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,784,688TotalRevenueColumnAmt
Related Or Exempt Func Income$43,599,624RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$174,405ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$190,807TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$12,193,983TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$351,915TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,677,145TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,101,704TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$12,290,774TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$93,266TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$106,641TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$15,361,798TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$296,896TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$387,183TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$40,523TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$1,789,841TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$98,529TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$657,543TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$53,772TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$149,609TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
CREDIT CARD FEES$594,218
OTHER EXPENSES$288,469

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$47,724,616TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,070,446BOYAmt
EOY$4,476,769EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,150,127BOYAmt
EOY$7,279,204EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$48,623BOYAmt
EOY$66,097EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$120,166BOYAmt
EOY$118,534EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,569,075BOYAmt
EOY$4,071,438EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$6,661,973BOYAmt
EOY$6,625,732EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$941,060BOYAmt
EOY$882,364EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,381,672BOYAmt
EOY$14,737,743EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$35,943,142BOYAmt
EOY$38,257,881EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,129,992BOYAmt
EOY$3,355,004EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$19,020,583BOYAmt
EOY$20,961,578EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,917,740BOYAmt
EOY$13,050,683EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$27,068,315BOYAmt
EOY$37,367,265EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,874,827BOYAmt
EOY$890,616EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,874,827BOYAmt
EOY$890,616EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,943,142BOYAmt
EOY$38,257,881EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$3,939,928ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$178,301NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$4,222,584OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

FieldValueIRS element (for citing)
Book Value$6,625,732BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$6,625,732TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (7 entries)

DescDescBook ValueBookValueAmt
GOODWILL$90,212
DUE FROM U.S. GREEN BUILDING COUNCIL$5,336,804
DUE FROM GRESB$205,145
DUE FROM ARC SKORU, INC.$6,551,059
DUE FROM INDIA$471,007
DUE FROM CANADA$912,998
DUE FROM EUROPE$1,170,518
FieldValueIRS element (for citing)
Total Book Value Other Assets$14,737,743TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)

DescDescAmtAmt
DUE TO U.S. GREEN BUILDING COUNCIL$7,067,901
DEFERRED PORTION OF PURCHASE PRICE OF SITES$847,470
DUE TO ARC SKORU, INC.$4,124,739
DUE TO INDIA$4,719
DUE TO CANADA$748,585
DUE TO GRESB$184,573
DUE TO EUROPE$72,696
FieldValueIRS element (for citing)
Total Liability$13,050,683TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$61,741,583TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$178,301NetUnrealizedGainsInvstAmt
Other Revenue$17,778,594OtherRevenueAmt
Revenue Not Reported$17,956,895RevenueNotReportedAmt
Revenue Subtotal$43,784,688RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$43,784,688TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$62,616,211TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$14,891,595OtherExpensesIncludedAmt
Expenses Not Reported$14,891,595ExpensesNotReportedAmt
Expenses Subtotal$47,724,616ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$47,724,616TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:GBCI IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. IN ADDITION, GBCI HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. GBCI HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. GRESB IS SUBJECT TO LOCAL COUNTRY TAXES PER NETHERLANDS TAX REGULATIONS. THE SUBSIDIARY HAD A SURPLUS FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018 AND AS SUCH A TAX PROVISION OF $313,907 AND $188,533, RESPECTIVELY. GBCIPL IS SUBJECT TO LOCAL COUNTRY TAXES PER INDIA TAX REGULATIONS. THE SUBSIDIARY HAD NO TAXABLE SURPLUS FOR EACH OF THE YEARS ENDED DECEMBER 31, 2019 AND 2018, AND AS SUCH, HAD NO TAX PROVISION AT DECEMBER 31, 2019 AND 2018. ARC IS SUBJECT TO FEDERAL, STATE OR LOCAL TAX AUTHORITIES. THERE WAS NO INCOME TAX EXPENSE REPORTED FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. ARC'S NET OPERATING LOSSES TOTALED $575,000 AT DECEMBER 31, 2019 AND WILL BEGIN TO EXPIRE IN 2022. ARC HAS RECORDED A FULL VALUATION ALLOWANCE AGAINST THESE POTENTIAL DEFERRED TAX ASSETS BASED UPON CONSIDERATION OF ALL AVAILABLE EVIDENCE AS IT IS EXPECTED THAT THE BENEFIT WILL NOT BE FULLY REALIZED. AS A RESULT, ARC STATEMENTS REFLECT NO DEFERRED TAX ASSETS ON A NET BASIS AS OF DECEMBER 31, 2019 AND 2018. GBCI CANADA IS SUBJECT TO LOCAL COUNTRY TAXES PER CANADA TAX REGULATIONS. THE SUBSIDIARY HAD A SURPLUS FOR EACH OF THE YEARS ENDED DECEMBER 31, 2019 AND 2018 AND AS SUCH A TAX PROVISION OF $45,996 AND $47,276 AT DECEMBER 31, 2019 AND 2018, RESPECTIVELY. GMBH IS SUBJECT TO LOCAL COUNTRY TAXES PER GERMANY TAX REGULATIONS. THE SUBSIDIARY HAD A SURPLUS FOR THE YEAR ENDED DECEMBER 31, 2019 AND AS SUCH A TAX PROVISION OF $271 AT DECEMBER 31, 2019. MANAGEMENT EVALUATED GBCI'S TAX POSITIONS AND CONCLUDED THAT GBCI HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, GBCI IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2016.
PART XI, LINE 2D - OTHER ADJUSTMENTS:AFFILIATE REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENT 17,778,594.
PART XII, LINE 2D - OTHER ADJUSTMENTS:AFFILIATE EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENT 14,891,595.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (18 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN00PROGRAM SERVICESPROMETRIC (EXAM) FEES$1,627
EAST ASIA AND THE PACIFIC10PROGRAM SERVICESPROMETRIC (EXAM) FEES$90,321
EUROPE (INCLUDING ICELAND & GREENLAND)20PROGRAM SERVICESPROMETRIC (EXAM) FEES$27,739
MIDDLE EAST AND NORTH AFRICA10PROGRAM SERVICESPROMETRIC (EXAM) FEES$73,245
NORTH AMERICA10PROGRAM SERVICESPROMETRIC (EXAM) FEES$79,944
RUSSIA AND NEIGHBORING STATES00PROGRAM SERVICESPROMETRIC (EXAM) FEES$328
SOUTH AMERICA20PROGRAM SERVICESPROMETRIC (EXAM) FEES$6,476
SOUTH ASIA10PROGRAM SERVICESPROMETRIC (EXAM) FEES$22,996
SUB-SAHARAN AFRICA00PROGRAM SERVICESPROMETRIC (EXAM) FEES$369
EUROPE (INCLUDING ICELAND & GREENLAND)10GENERAL EXPENSESPYRLL/CONSULTING/OTHER GENERAL OFFICE$74,313
EAST ASIA AND THE PACIFIC00GENERAL EXPENSESPYRLL/RENT/TRAVEL/CONSULTING/LEGAL/GEN OFFICE$2,013,088
NORTH AMERICA00GENERAL EXPENSESLEGAL/CONSULTING/MARKETING$25,633
SOUTH ASIA00GENERAL EXPENSESCONSULTING$78,772
MIDDLE EAST AND NORTH AFRICA00GENERAL EXPENSESCONSULTING/TRAVEL/OTHER GENERAL OFFICE EXP$69,047
EUROPE (INCLUDING ICELAND & GREENLAND)00INVESTMENT IN GRESB B.V.$5,938,000
SOUTH ASIA00INVESTMENT IN GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED - INDIA$651,342
SOUTH AMERICA00GENERAL EXPENSESCONSULTING/LEGAL/TRAVEL$288,711
NORTH AMERICA00INVESTMENT IN CANADA$164,476
FieldValueIRS element (for citing)
Subtotal Offices8SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office1ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office9TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$302,676SubtotalSpentAmt
Continuation Spent$9,303,751ContinuationSpentAmt
Total Spent$9,606,427TotalSpentAmt
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp OwnershipYes (1)ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott CountriesYes (1)BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART III ACCOUNTING METHOD:FormAndLineReferenceDesc

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MAHESH RAMANUJAM
PRESIDENT & CEO OF USGBC/GBCI$180,000$0$0$0$0$0$4,433$0$6,374$0$190,807$0$0$0
SCOT HORST
FOUNDER OF ARC SKORU$355,200$0$7,775$0$0$0$11,150$0$25,481$0$399,606$0$0$0
ROGER PLATT
SR. VICE PRESIDENT$352,500$0$7,775$0$0$0$6,483$0$28,181$0$394,939$0$0$0
KIMBERLY LAVERNE LEWIS
SR. VICE PRESIDENT$209,737$0$4,590$0$0$0$8,388$0$12,430$0$235,145$0$0$0
BRENDAN M OWENS
SR. VICE PRESIDENT$203,617$0$0$0$0$0$5,243$0$28,097$0$236,957$0$0$0
ROGER LIMOGES
SR. VICE PRESIDENT$180,859$0$3,774$0$0$0$7,759$0$25,098$0$217,490$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE COMPENSATION PRESENTED IN PART VII AND SCHEDULE J, PART II IS PAID BY U.S. GREEN BUILDING COUNCIL, INC. (USGBC). USGBC IS AN UNRELATED ORGANIZATION THAT ACTS AS A COMMON PAYMASTER FOR GREEN BUSINESS CERTIFICATION INC. (GBCI) . THE COMPENSATION REPORTED IN PART VII AND SCHEDULE J PART II OF GBCI REPRESENT THE MONIES PAID TO THE REPORTED INDIVIDUALS BY USGBC FOR SERVICES PROVIDED TO GBCI. OTHER THAN THEN THE PRESIDENT & CEO MAHESH RAMANUJAM, ALL INDIVIDUALS LISTED IN PART VII OF THE FORM 990 AND SCHEDULE J, PART II WORK FULL TIME FOR GBCI. PRESIDENT & CEO MAHESH RAMANUJAM DIVIDES HIS TIME EVENLY BETWEEN GBCI AND USGBC. THE AMOUNTS PRESENTED IN PART VII AND SCHEDULE J, PART II OF THE GBCI FORM 990 REPRESENT THE SALARY ALLOCATED TO GBCI FOR MAHESH RAMANUJAM'S TIME SPENT ON GBCI BUSINESS. FOR PRESIDENT & CEO MAHESH RAMANUJAM, GBCI RELIES ON THE COMPENSATION DETERMINATION METHODS THAT ARE THOSE USED BY USGBC. THE COMPENSATION DETERMINATION METHODS ARE AS FOLLOWS: THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO INCLUDES THE FOLLOWING KEY COMPONENTS: - SELF-EVALUATION - DONE BY CEO - SURVEY UTILIZING ELECTRONIC SURVEY TOOL - COMPLETED BY BOARD OF DIRECTORS + SENIOR STAFF - REVIEW SURVEY RESULTS AND DISCUSS WITH THE CEO - HANDLED BY COMPENSATION COMMITTEE (3 BOARD OFFICERS - CHAIR, IMMEDIATE PAST CHAIR, CHAIR ELECT) - REVIEW ASSESSMENT WITH BOARD AND SOLICIT COMMENTS IN EXECUTIVE SESSION - BOARD/CHAIR - REVIEW FINAL ASSESSMENT AND DEVELOP PLAN FOR FUTURE DEVELOPMENT AND COMPENSATION - COMPENSATION COMMITTEE /CEO AN EXTERNAL CONSULTING FIRM WAS UTILIZED TO ADMINISTER THE SURVEY AND COMPILE RESULTS, AND TO PROVIDE COMPARATIVE DATA AND AN ASSESSMENT OF THE COMPENSATION PACKAGE. THE COMPENSATION FOR ALL STAFF OTHER THAN CEO, INCLUDING OFFICER'S AND KEY EMPLOYEE'S, IS SET BY THE CEO OF OUR ORGANIZATION. THIS COMPENSATION IS BASED ON ANNUAL PERFORMANCE EVALUATIONS WHERE STAFF IS MEASURED AGAINST PREVIOUSLY ASSIGNED OBJECTIVES. A COMPENSATION SURVEY IS DONE EVERY OTHER YEAR BY AN EXTERNAL CONSULTING FIRM WHICH COMPARES USGBC SALARIES TO THOSE OF COMPARABLY SIZED NGOS IN THE WASHINGTON, DC REGION.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3ON JANUARY 1, 2008, GBCI ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH USGBC WHEREBY EACH ORGANIZATION PAYS THEIR SHARE OF JOINT COSTS WHICH ARE ALLOCATED TO EACH ORGANIZATION BASED ON A REASONABLE ALLOCATION RATE. ALL EMPLOYEES ARE EMPLOYED BY USGBC AND GBCI WILL REIMBURSE USGBC FOR THEIR SHARE OF THOSE ALLOCATED SALARIES AND BENEFITS. ADDITIONALLY GBCI WILL REIMBURSE USGBC FOR THEIR SHARE OF OFFICE SPACE, SERVICES AND OTHER OVERHEAD EXPENSES. MANAGEMENT FEES CHARGED TO GBCI DURING THE YEAR ENDED DECEMBER 31, 2018, WERE $13,186,236.
FORM 990, PART VI, SECTION A, LINE 7APRESIDENT & CEO OF USGBC SERVES AS A THE PRESIDENT & CEO OF GBCI, WHICH INCLUDES SERVING EX-OFFICIO NON-VOTING ON BOTH BOARDS
FORM 990, PART VI, SECTION A, LINE 8BNO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS COMPLETED EACH YEAR BY STAFF, IN ASSOCIATION WITH TAX ADVISORS, AND FILED WITH THE IRS. PRIOR TO FILING, GBCI WILL PROVIDE A COPY OF THE FORM 990 TO THE BOARD OF DIRECTORS. THE FORM 990 IS POSTED TO THE BOARD PORTAL FOR A MINIMUM OF TWO DAYS PRIOR TO THE FILING BEING SENT IN TO THE IRS. AN EMAIL IS SENT TO ALL BOARD MEMBERS NOTIFYING THEM THAT THE FORM 990 IS AVAILABLE FOR THEIR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CCONFLICT OF INTEREST POLICY DISCLOSURE PROCEDURES SUMMARY: 1) EACH DIRECTOR, CORPORATE OFFICER AND MEMBER OF A COMMITTEE OR OTHER DECISION-MAKING BODY SIGNS AN ANNUAL STATEMENT AFFIRMING THAT S/HE: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THAT IN ORDER TO GBCI TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. 2) EACH DIRECTOR, CORPORATE OFFICER AND MEMBER OF A COMMITTEE OR OTHER DECISION-MAKING BODY ALSO MAKES AN ANNUAL FULL AND FRANK DISCLOSURE OF HIS OR HER INTEREST. 3) AT EACH BOARD AND COMMITTEE MEETING, THE MEMBERS DISCLOSE ANY CONFLICTS THEY HAVE RELATIVE TO THE MEETING AGENDA.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION FOR THE PRESIDENT/CEO OF GBCI IS RECOMMENDED AND APPROVED BY THE BOARD. THIS COMPENSATION IS BASED ON PERFORMANCE EVALUATIONS WHERE THEY ARE MEASURED AGAINST PREVIOUSLY ASSIGNED OBJECTIVES. THE REVIEW IS DONE BY THE CHAIR OF THE BOARD. TO ESTABLISH THE INITIAL COMPENSATION, A COMPENSATION SURVEY WAS DONE BY AN EXTERNAL CONSULTING FIRM WHICH COMPARES SALARIES TO THOSE OF COMPARABLY SIZED NGOS IN THE WASHINGTON, DC REGION. OTHER EMPLOYEES SALARIES ARE SET BY THE CEO AND COO.
FORM 990, PART VI, SECTION C, LINE 19GBCI PROVIDES THE PUBLIC WITH ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. THE FOLLOWING DOCUMENTS CAN BE MADE AVAILABLE FOR PUBLIC REVIEW: - FOUNDING DOCUMENTS - COMMITTEE POLICIES AND PROCEDURES - BYLAWS - CONFLICT OF INTEREST POLICY - ANTITRUST COMPLIANCE POLICY - OTHER PROGRAM RELATED POLICIES OUR FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST AS WELL AS PROVIDING A COPY OF OUR FORM 990 FILING UPON REQUEST.
FORM 990, PART VII, LINE 5, COMPENSATION FROM UNRELATED ORGANIZATIONGBCI HAS A MANAGEMENT AGREEMENT WITH USGBC, AND IN ACCORDANCE WITH THAT AGREEMENT, GBCI PAYS USGBC FOR THE SERVICES OF CERTAIN EMPLOYEES. WHILE EMPLOYEES WHO PROVIDE SERVICES TO GBCI ARE PAID BY USGBC FOR SERVICES TO GBCI, GBCI AND USGBC ARE UNRELATED PARTIES. COMPENSATION REPORTED ON THIS FORM REPRESENTS GBCI PORTION ONLY.
FORM 990, PART IX, LINE 11GCREDENTIALING CONSULTING (EXAM/ACCRED EXP) 1,128,731. CERTIFICATION CONSULTING + CUSTOMER SERVICE 9,279,928. CONSULTING 4,953,139.
FORM 990, PART XI, LINE 9:ASC 606 ADJUSTMENT -4,222,584.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (6 entries)

Address Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile Foreign CountryLegalDomicileForeignCountryCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationIndAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINLegal Domicile StateLegalDomicileStateCdProvince Or StateForeignAddress/ProvinceOrStateNm
GRESB BV (NO EIN)
BARBARA STROZZILAAN 101AMSTERDAMNL1083HNSEE PART VIINLGREEN BUSINESS CERTIFICATION INCC$6,184,916$2,556,6361.00000Yes (1)
GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED (NO EIN)
UNIT 610-618 TOWER A SPAZEL TECHGURGAON HARYANAINCERTIFICATIONINGREEN BUSINESS CERTIFICATION INCC$1,856,352$1,150,8591.00000Yes (1)
ARC SKORU INC
SEE PART VIIGREEN BUSINESS CERTIFICATION INCC$6,252,590$3,653,3711.0000002099 PENNSYLVANIA AVE NWWASHINGTONDC20006814943088DE
GREEN BUSINESS CERTIFICATION INSTITUTE S DE R L DE CV
REFORMA 505 PISO 32 COL CUAUHTMODELEGACIN CUAUHTMOC CPMXMARKET DEVELOPMENTMXGREEN BUSINESS CERTIFICATION INCC1.000000MEXICO CITY
GREEN BUSINESS CERTIFICATION INSTITUTE GMBH
STEINSDORFSTR 8 80538MUNICHGMMARKET DEVELOPMENTGMGREEN BUSINESS CERTIFICATION INCC$2,703,708$4,023,1171.000000VAT# DE XXX-XX-XXXX
CANADA GREEN BUILDING COUNCIL
47 CLARENCE STREET STE 202OTTAWACAK1N 9K1SEE PART VIICAGREEN BUSINESS CERTIFICATION INCC$1,379,231$986,0240.600000
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
GRESB BV
A$101,027COST
CANADA GREEN BUILDING COUNCIL
A$68,398COST
GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED (NO EIN)
A$100,000COST
CANADA GREEN BUILDING COUNCIL
R$87,072COST

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE R, PART IV, COLUMN (B), PRIMARY ACTIVITYARC IS A STATE-OF-THE-ART PLATFORM DESIGNED TO HELP BUILDING OWNERS COLLECT, MEASURE PERFORMANCE, MAKE IMPROVEMENTS AND BENCHMARK AGAINST OTHER PROJECTS. IT IS A COMPLEMENT TO LEED AND OTHER GREEN BUILDING RATING SYSTEMS, STANDARDS, PROTOCOLS AND GUIDELINES AND ALLOWS BUILDINGS AND SPACES TO COMPARE PERFORMANCE METRICS AND CONNECT THOSE METRICS TO GREEN BUILDING STRATEGIES.
SCHEDULE R, PART IV, COLUMN (B), PRIMARY ACTIVITYGRESB B.V. IS AN INDUSTRY-DRIVEN ORGANIZATION COMMITTED TO ASSESSING THE SUSTAINABILITY PERFORMANCE OF REAL ESTATE PORTFOLIOS (PUBLIC, PRIVATE AND DIRECT) AROUND THE GLOBE. THE DYNAMIC BENCHMARK IS USED BY INSTITUTIONAL INVESTORS TO ENGAGE WITH THEIR INVESTMENTS WITH THE AIM TO IMPROVE THE SUSTAINABILITY PERFORMANCE OF THEIR INVESTMENT PORTFOLIO, AND THE GLOBAL PROPERTY SECTOR AT LARGE.
SCHEDULE R, PART V, LINE 2THE AMOUNT REPORTED IN SCHEDULE R, LINE 2 RELATED TO LINE 1 ITEM B PAYMENTS, DO NOT RISE TO THE LEVEL OF TAXABLE INCOME PER THE EXCEPTIONS AS PROVIDED FOR IN SECTION 512(B)(13).

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