GREEN BUSINESS CERTIFICATION INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- GREEN BUSINESS CERTIFICATION INC (EIN 26-0893414)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-14
- IRS object ID
- 201743189349304119
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-14T10:53:29-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9737 WASHINGTONIAN BLVD 400 | AddressLine1Txt |
| City | GAITHERSBURG | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208787340 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260893414 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREEN BUSINESS CERTIFICATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GREE | BusinessNameControlTxt |
| Phone | 8007951746 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 L STREET NW NO 500 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MAHESH RAMANUJAM | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 8007951746 | PhoneNum |
| Signature | 2017-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM E TURCO CPA | PreparerPersonNm |
| PTIN | P00369217 | PTIN |
| Phone | 3012963600 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.171.131.189 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-13 | IPDt |
| IP Tm | 17:05:03 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | B807BA4C69A73CA6C24C1450FD5847F62F078646 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C19F5D3F195EC13517A150B69ABBCB37DF598FBC | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MAHESH RAMANUJAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 L STREET NW NO 500 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $54,773,920 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.GBCI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | GBCI'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 Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 78 | TotalEmployeeCnt |
| Total Volunteers | 266 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $48,744,881 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $54,133,301 | CYProgramServiceRevenueAmt |
| PY Investment Income | $115,250 | PYInvestmentIncomeAmt |
| CY Investment Income | $152,856 | CYInvestmentIncomeAmt |
| PY Other Revenue | $232,305 | PYOtherRevenueAmt |
| CY Other Revenue | $476,417 | CYOtherRevenueAmt |
| PY Total Revenue | $49,092,436 | PYTotalRevenueAmt |
| CY Total Revenue | $54,762,574 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,664,849 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,064,645 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $40,527,960 | PYOtherExpensesAmt |
| CY Other Expenses | $42,759,638 | CYOtherExpensesAmt |
| PY Total Expenses | $47,192,809 | PYTotalExpensesAmt |
| CY Total Expenses | $50,824,283 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,899,627 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,938,291 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,528,028 | TotalAssetsBOYAmt |
| Total Assets EOY | $30,878,878 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,618,192 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,035,602 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,909,836 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,843,276 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | GBCI, 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 AND WELL. GBCI IS COMPRISED OF 78 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CERTIFICATION PROGRAMS:AS AN EXCLUSIVE CERTIFICATION PROVIDER FOR THE GLOBAL GREEN BUILDING INDUSTRY, AND ITS FULL TIME STAFF OF TECHNICAL EXPERTS AND CONSULTANTS SPECIALIZE IN ARCHITECTURE, ENGINEERING AND BUILDING MANAGEMENT. LEED: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. AS OF DECEMBER 2016, 135,000 PROJECTS WERE PARTICIPATING IN LEED IN 164 COUNTRIES AND TERRITORIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CREDENTIALING PROGRAMS: GBCI DESIGNS, DEVELOPS, AND MAINTAINS FOR CREDENTIALING EXAMS FOR LEED PROFESSIONAL CREDENTIALS, THE WELL ACCREDITED PROFESSIONAL CREDENTIAL, AND THE SITES ACCREDITED PROFESSIONAL CREDENTIAL. THE EXAMS ARE CONSTRUCTED USING RIGOROUS TEST DEVELOPMENT BEST PRACTICES TO ASSESS WHETHER WORKING PROFESSIONALS HAVE THE MINIMUM COMPETENCIES TO PERFORM THEIR JOBS. GBCI ADMINISTERED 17,571, EXAM SESSIONS IN 2016. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (8 entries)
| DescDesc |
|---|
| PEER:GBCI ADMINISTERS PEER, OR PERFORMANCE EXCELLENCE IN ENERGY RENEWAL--A 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 STANDARD--AN 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. |
| 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. |
| 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. |
| 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 WASTE DEVELOPED 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. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 38 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 78 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | NL | ForeignCountryCd |
| Foreign Country | IN | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID WITEK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028287422 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 L STREET NW NO 500 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| GAIL VITTORI | ||||||||
| CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| HARRY GORDON | ||||||||
| VICE CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DON ANDERSON | ||||||||
| SECRETARY/TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LIBERTY MUNSON | ||||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS MUELLER | ||||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MAHESH RAMANUJAM | ||||||||
| PRESIDENT & CEO OF USGBC/GBCI | 20.00 | Yes (X) | $180,913 | $0 | $16,915 | 20.00 | ||
| DOUGLAS GATLIN | ||||||||
| SVP, GLOBAL SERVICE DELIVE | 40.00 | $186,800 | $0 | $34,832 | Yes (X) | |||
| SARAH ALEXANDER | ||||||||
| SVP, CERTIFICATION | 40.00 | $151,300 | $0 | $24,112 | Yes (X) | |||
| ABIGAIL HAMPSMIRE | ||||||||
| TECHNICAL DIRECTOR, ENERGY | 40.00 | $128,492 | $0 | $19,250 | Yes (X) | |||
| KENNETH SIMPSON | ||||||||
| GROUP LEADER, ENERGY | 40.00 | $125,133 | $0 | $11,230 | Yes (X) | |||
| PAUL WESSEL | ||||||||
| DIRECTOR | 40.00 | $121,825 | $0 | $16,832 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $894,463 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $123,171 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| US GREEN BUILDING COUNCIL | |||||
| 2101 L STREET NW STE 500 | WASHINGTON | DC | 20037 | MANAGEMENT & ROYALTY | $32,594,241 |
| THE EPSTEN GROUP INC | |||||
| 399 EDGEWOOD AVENUE | ATLANTA | GA | 30312 | CERTIFICATION REVIEWER | $3,717,633 |
| SRI QUALITY SYSTEM REGISTRAR | |||||
| 300 NORTH POINTE CIR 304 | SEVEN FIELDS | PA | 16046 | CERTIFICATION REVIEWER | $2,333,715 |
| CATALYST PARTNERS | |||||
| 502 2ND STREET NW 200 | GRAND RAPIDS | MI | 49504 | CERTIFICATION REVIEWER | $1,802,240 |
| PROMETRIC INC | |||||
| PO BOX 223608 | PITTSBURGH | PA | 152512608 | EXAM FEES | $1,727,731 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 26 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| CERTIFICATION | 900099 | $32,837,939 | $32,837,939 | |
| REGISTRATION | 900099 | $13,114,797 | $13,114,797 | |
| ACCREDITATION | 900099 | $6,531,457 | $6,531,457 | |
| FEES FOR SERVICE | 900099 | $1,619,108 | $1,619,108 | |
| PEER SPONSORSHIP | 900099 | $30,000 | $30,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $54,133,301 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $164,202 | TotalRevenueColumnAmt |
| Exclusion | $164,202 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $11,346 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$11,346 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$11,346 | TotalRevenueColumnAmt |
| Exclusion | -$11,346 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ARC FEES | 900099 | $465,267 | $465,267 |
| MERCHANDISE | 900099 | $11,150 | $11,150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $476,417 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,762,574 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,579,718 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $182,856 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,578,940 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $485,705 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,813,928 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,381 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,600 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,544,470 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,426 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,158 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,555 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,616,401 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,460 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,596 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,210 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,823 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CREDIT CARD FEES | $858,496 |
| OTHER EXPENSES | $514,134 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,824,283 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,536,614 | BOYAmt |
| EOY | $12,153,853 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,054,164 | BOYAmt |
| EOY | $3,648,520 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,000 | BOYAmt |
| EOY | $200,000 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,796 | BOYAmt |
| EOY | $136,471 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,902 | BOYAmt |
| EOY | $311,216 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,130,479 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,733 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,111,746 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,313,209 | BOYAmt |
| EOY | $5,417,313 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,938,000 | BOYAmt |
| EOY | $6,572,299 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,338,343 | BOYAmt |
| EOY | $1,237,248 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $90,212 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,528,028 | BOYAmt |
| EOY | $30,878,878 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,822,958 | BOYAmt |
| EOY | $2,261,093 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,773,742 | BOYAmt |
| EOY | $10,839,864 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,021,492 | BOYAmt |
| EOY | $3,934,645 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,618,192 | BOYAmt |
| EOY | $17,035,602 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,909,836 | BOYAmt |
| EOY | $13,843,276 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,909,836 | BOYAmt |
| EOY | $13,843,276 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,528,028 | BOYAmt |
| EOY | $30,878,878 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,938,291 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$16,029 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $11,178 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,514 | OtherCostOrOtherBasisAmt |
| Book Value | $6,514 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,123,965 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,733 | DepreciationAmt |
| Book Value | $1,105,232 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,111,746 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $6,572,299 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $6,572,299 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO U.S. GREEN BUILDING COUNCIL | $2,787,702 |
| DEFERRED PORTION OF PURCHASE PRICE OF SITES | $1,146,943 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,934,645 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $57,526,363 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$16,029 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,779,818 | OtherRevenueAmt |
| Revenue Not Reported | $2,763,789 | RevenueNotReportedAmt |
| Revenue Subtotal | $54,762,574 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $54,762,574 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $54,545,662 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $3,734,379 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,734,379 | ExpensesNotReportedAmt |
| Expenses Subtotal | $50,811,283 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $13,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $13,000 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $50,824,283 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2016 AND 2015. GRESB IS SUBJECT TO LOCAL COUNTRY TAXES PER NETHERLANDS TAX REGULATIONS. THE SUBSIDIARY HAD NO TAXABLE SURPLUS, AND AS SUCH, HAD NO TAX LIABILITY AT DECEMBER 31, 2016 AND 2015. GBCIPL IS SUBJECT TO LOCAL COUNTRY TAXES PER INDIA TAX REGULATIONS. THE SUBSIDIARY HAD NO TAXABLE SURPLUS, AND AS SUCH, HAD NO TAX LIABILITY AT DECEMBER 31, 2016. 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 2013. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATE REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENT 2,792,818. INTEREST & PENALTY EXPENSES -13,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATE EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENT 3,734,379. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INTEREST & PENALTY EXPENSES 13,000. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (11 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $5,944 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $155,548 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 1 | 18 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $38,152 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $81,612 |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $91,605 |
| RUSSIA AND NEIGHBORING STATES | 0 | 0 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $1,328 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $12,297 |
| SOUTH ASIA | 1 | 40 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $16,757 |
| SUB-SAHARAN AFRICA | 0 | 0 | PROGRAM SERVICES | PROMETRIC (EXAM) FEES | $735 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENT IN GRESB B.V. | $843,084 | |
| SOUTH ASIA | 0 | 0 | INVESTMENT IN GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED | $551,342 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 2 | SubtotalOfficesCnt |
| Subtotal Employees | 58 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 2 | TotalOfficeCnt |
| Total Employee | 58 | TotalEmployeeCnt |
| Subtotal Spent | $403,243 | SubtotalSpentAmt |
| Continuation Spent | $1,395,161 | ContinuationSpentAmt |
| Total Spent | $1,798,404 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MAHESH RAMANUJAM | ||||||||||||||
| PRESIDENT & CEO OF USGBC/GBCI | $180,013 | $0 | $900 | $0 | $0 | $0 | $13,767 | $0 | $3,962 | $0 | $198,642 | $0 | $0 | $0 |
| DOUGLAS GATLIN | ||||||||||||||
| SVP, GLOBAL SERVICE DELIVE | $185,000 | $0 | $1,800 | $0 | $0 | $0 | $18,000 | $0 | $18,055 | $0 | $222,855 | $0 | $0 | $0 |
| SARAH ALEXANDER | ||||||||||||||
| SVP, CERTIFICATION | $149,500 | $0 | $1,800 | $0 | $0 | $0 | $5,280 | $0 | $19,887 | $0 | $176,467 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | ON 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, 2016, WERE $20,813,928. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BOARD MADE A MOTION TO AMEND THE BYLAWS, SUBJECT TO APPROVAL BY THE USGBC BOARD OF DIRECTORS, TO REFLECT THAT, AS OF NOVEMBER 4, 2016, THE ROLES OF PRESIDENT AND CEO WERE TO BE COMBINED. OTHER CHANGES WERE TO ALIGN WITH THE CURRENT USGBC GOVERNANCE STRUCTURE (I.E., TO REPLACE "USGBC EXECUTIVE COMMITTEE" WHERE MENTIONED IN THE GBCI BYLAWS WITH "USGBC BOARD OF DIRECTORS.") |
| FORM 990, PART VI, SECTION A, LINE 7A | THE EXECUTIVE COMMITTEE OF THE U.S. GREEN BUILDING COUNCIL APPOINTS THREE MEMBERS OF THE GBCI BOARD (CEO AND TWO OTHER SEATS). |
| FORM 990, PART VI, SECTION A, LINE 7B | THE EXECUTIVE COMMITTEE OF THE U.S. GREEN BUILDING COUNCIL MUST REVIEW AND APPROVE GBCI BYLAWS AMENDMENTS. |
| FORM 990, PART VI, SECTION A, LINE 8B | NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 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 12C | CONFLICT 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 C, LINE 19 | GBCI 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 ORGANIZATION | GBCI 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, AND THUS NO COMPENSATION IS REPORTED ON THIS FORM. HOWEVER, ALL COMPENSATION PAID TO GBCI EMPLOYEES IS FULLY REPORTED ON USGBC'S 990. |
| FORM 990, PART IX, LINE 11G | CREDENTIALING CONSULTING (EXAM/ACCRED EXP) 1,190,856. CERTIFICATION CONSULTING + CUSTOMER SERVICE 12,867,450. CONSULTING 2,486,164. |
| FORM 990, PART XI, LINE 9: | TO ADJUST BEGINNING BALANCE OF GBCI TO PY REPORT 11,185. VARIANCE -7. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| STICHTING ADMINISTRATIEKANTOOR GRESB (NO EIN) | ||||||||||
| SARPHATISTRAAT 370 | GW AMSTERDAM | NL | SEE PART VII | NL | GREEN BUILDING CERTIFICATION INSTITUTE | C | $2,447,394 | $843,084 | 1.00000 | Yes (1) |
| GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED (NO EIN) | ||||||||||
| UNIT 610-618 TOWER A SPAZEL TECH | GURGAON HARYANA | IN | CERTIFICATION | IN | GREEN BUILDING CERTIFICATION INSTITUTE | C | $355,424 | $150,729 | 1.00000 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STICHTING ADMINISTRATIEKANTOOR GRESB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | A | TransactionTypeTxt |
| Involved | $10,000 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE R, PART IV, COLUMN (B), PRIMARY ACTIVITY | STICHTING ADMINISTRATIEKANTOOR GRESB 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 2 | THE 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). |