GREEN BUSINESS CERTIFICATION INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- GREEN BUSINESS CERTIFICATION INC (EIN 26-0893414)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-08-15
- IRS object ID
- 201112319349300006
- Schema version
- 2010v3.4
- 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) |
|---|---|---|
| Timestamp | 2011-08-15T09:08:59-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM MCGLADREY INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9737 WASHINGTONIAN BLVD 400 | AddressLine1 |
| City | GAITHERSBURG | City |
| State | MD | State |
| ZIP Code | 208787340 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260893414 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREEN BUILDING CERTIFICATION INSTITUTE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GREE | NameControl |
| Phone | 8007951746 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 L STREET NW NO 650 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20037 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | J CHRISTOPHER SMITH | Name |
| Title | COO | Title |
| Phone | 8007951746 | Phone |
| Date Signed | 2011-08-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BILL TURCO | Name |
| Phone | 3012963600 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | PETER TEMPLETON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 L STREET NW NO 650 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20037 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 31182956 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.GBCI.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2007 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | THE GREEN BUILDING CERTIFICATION INSTITUTE (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 2008 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 VALIDATION THAT LEED BUILDING CERTIFICATIONS AND LEED PROFESSIONAL CREDENTIALS HAVE MET SPECIFIC, RIGOROUS CRITERIA. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 128 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 54692670 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 30949637 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 51762 | InvestmentIncomePriorYear |
| Investment Income Current Year | 128960 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 2025 | OtherRevenuePriorYear |
| Other Revenue Current Year | 104359 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 54746457 | TotalRevenuePriorYear |
| Total Revenue Current Year | 31182956 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 18500000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1859342 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3457736 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 33968375 | OtherExpensePriorYear |
| Other Expenses Current Year | 37319107 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 54327717 | TotalExpensesPriorYear |
| Total Expenses Current Year | 40776843 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 418740 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -9593887 | RevenuesLessExpensesCY |
| Total Assets BOY | 17425987 | TotalAssetsBOY |
| Total Assets EOY | 12717157 | TotalAssetsEOY |
| Total Liabilities BOY | 7652876 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 12453377 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 9773111 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 263780 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE GREEN BUILDING CERTIFICATION INSTITUTE (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 2008 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | GBCI ADMINISTERED OVER 18,272 EXAM SESSIONS IN 2010; IN ADDITION GBCI HAD OVER 24,150 EXAM APPLICATIONS PROCESSED. THE OBJECTIVE IN OFFERING CREDENTIALING EXAMINATIONS IS TO QUALIFY GREEN BUILDING PROFESSIONALS IN ORDER TO PROVIDE THE GREEN BUILDING INDUSTRY WITH KNOWLEDGEABLE INDIVIDUALS WHO CAN SUCCESSFULLY STEWARD THE LEED CERTIFICATION PROCESS, THEREBY INCREASING THE ADOPTION AND SUCCESS OF LEED CERTIFIED GREEN BUILDINGS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | THE LEED GREEN BUILDING CERTIFICATION SYSTEM IS THE PREEMINENT PROGRAM FOR RATING THE DESIGN, CONSTRUCTION AND OPERATION OF GREEN BUILDINGS. OVER 45,000 PROJECTS ARE CURRENTLY PARTICIPATING IN THE LEED SYSTEM, COMPRISING OVER 7 BILLION SQUARE FEET OF CONSTRUCTION SPACE IN ALL 50 STATES AND 114 COUNTRIES. LEED-CERTIFIED BUILDINGS CONTRIBUTE TO A MORE SUSTAINABLE BUILT ENVIRONMENT. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | DC | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JIM CRAIG | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2028287422 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 L STREET NW NO 650 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20037 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| S RICHARD FEDRIZZI | |||||||
| CEO/DIRECTOR | 7.00 | X | X | 0 | 0 | 0 | |
| SALLY WILSON | |||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | ||
| VICKI FLAHERTY | |||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | ||
| LEON GROSS | |||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | ||
| JIM GOLDMAN | |||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | ||
| LUCIA ATHENS | |||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | ||
| THOMAS MUELLER | |||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | ||
| PETER TEMPLETON | |||||||
| PRESIDENT | 50.00 | X | 182560 | 0 | 16655 | ||
| J CHRISTOPHER SMITH | |||||||
| COO | 7.00 | X | 0 | 0 | 0 | ||
| BETH HOLST | |||||||
| VP CREDENTIALING | 50.00 | 143620 | 0 | 15055 | X | ||
| BRUCE DEMAINE | |||||||
| VP CERTIFICATION | 50.00 | 139000 | 0 | 8690 | X | ||
| LISA REVITTE | |||||||
| DIR. OPERATIONS | 50.00 | 118543 | 0 | 8753 | X | ||
| ELISA KAHN | |||||||
| DIR TEST DEVLP | 50.00 | 103750 | 0 | 11581 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 687473 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 60734 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| US GREEN BUILDING COUNCIL | |||||
| 2101 L ST NW | WASHINGTON | DC | 20037 | MANAGEMENT & ROYALTY | 15881276 |
| SRI QUALITY SYSTEM | |||||
| 300 NORTH POINTE CIRCLE | SEVEN FIELDS | PA | 16046 | CERTIFICATION REVIEWER | 3402600 |
| ABS GROUP OF COMPANIES | |||||
| 16855 NORTHCHASE DRIVE | HOUSTON | TX | 77060 | CERTIFICATION REVIEWER | 2865250 |
| PROMETRIC | |||||
| 1501 SOUTH CLINTON STREET | BALTIMORE | MD | 21224 | CREDENTIAL EXAM ADMINISTRATION | 1782395 |
| NSF INTERNATIONAL | |||||
| 789 N DIXBOROR ROAD | ANN ARBOR | MI | 48113 | CERTIFICATION REVIEWER | 1699400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 23 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| CERTIFICATION | 900099 | 20815662 | 20815662 |
| ACCREDITATION | 900099 | 5448020 | 5448020 |
| REGISTRATION | 900099 | 4685955 | 4685955 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 30949637 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 128960 | TotalRevenueColumn |
| Exclusion | $128,960 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MERCHANDISE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 104359 | TotalRevenueColumn |
| Exclusion | $104,359 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 104359 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 31182956 | TotalRevenueColumn |
| Related Or Exempt Function Income | 30949637 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $233,319 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 219985 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2701771 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 330507 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 205473 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14333372 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1081 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 800 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19144515 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 963444 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 850556 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80118 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1547903 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 256616 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96364 | Total |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER EXPENSES | Description |
| Total | 44338 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40776843 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16448282 | BOY |
| EOY | 2815791 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 977705 | BOY |
| EOY | 693716 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 34800 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 9172850 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17425987 | BOY |
| EOY | 12717157 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2249345 | BOY |
| EOY | 1739953 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4198702 | BOY |
| EOY | 5084544 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1204829 | BOY |
| EOY | 5628880 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7652876 | BOY |
| EOY | 12453377 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9773111 | BOY |
| EOY | 263780 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9773111 | BOY |
| EOY | 263780 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17425987 | BOY |
| EOY | 12717157 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -9593887 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 84556 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 836,175.93 SHARES-JPMORGAN SHORT DURATION BOND FUND SELECT CLASS FUND 3133 | Description |
| Book Value | 9172850 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 9172850 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO U.S. GREEN BUILDING COUNCIL | Description |
| Amount | $5,628,880 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5628880 | TotalOfAmounts |
| Total Revenue | 31182956 | TotalRevenue |
| Total Expenses | 40776843 | TotalExpenses |
| Excess Or Deficit For Year | -9593887 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 84556 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 84556 | TotalAdjustments |
| Excess Or Deficit Per FS | -9509331 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 31267512 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 84556 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 84556 | RevenueNotRptdF990 |
| Revenue Subtotal | 31182956 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 31182956 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 40776843 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 40776843 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 40776843 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, GBCI MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED GBCI'S TAX POSITIONS AND CONCLUDED THAT USGBC HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, GBCI IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2006. | Explanation |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (4 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|
| EAST ASIA AND THE PACIFIC | PROGRAM SERVICES | CREDENTIALING | 5755 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | PROGRAM SERVICES | CREDENTIALING | 131289 |
| MIDDLE EAST AND NORTH AFRICA | PROGRAM SERVICES | CREDENTIALING | 2830 |
| SOUTH ASIA | PROGRAM SERVICE | CREDENTIALING | 50772 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 190646 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 190646 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PETER TEMPLETON | |||||||||||||
| 177010 | 0 | 0 | 0 | 5550 | 0 | 7400 | 0 | 10373 | 0 | 200333 | 0 | 0 | 0 |
| BETH HOLST | |||||||||||||
| 143620 | 0 | 0 | 0 | 0 | 0 | 5800 | 0 | 9255 | 0 | 158675 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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, 2010, WERE $14,333,372. | |
| FORM 990, PART VI, SECTION A, LINE 4 | BYLAWS AMENDED DURING 2010: SECTION 3. TERM. THE TERM OF THE CURRENT USGBC PRESIDENT/CEO AND OF THE CURRENT GBCI PRESIDENT SHALL BE FOR ONE YEAR, RENEWABLE WITHOUT LIMITATION. THE TERM OF EACH OF THE OTHER DIRECTORS SHALL BE THREE YEARS, FROM JANUARY 1 TO DECEMBER 31, AND UNTIL HIS OR HER SUCCESSOR SHALL HAVE BEEN APPOINTED OR ELECTED. BOARD SERVICE SHALL BE RENEWABLE FOR LIMIT OF AN ADDITIONAL TERM, PROVIDED, HOWEVER, THAT THE INITIAL TERMS SHALL BE STAGGERED, AS DETERMINED BY THE BOARD, AS FOLLOWS: FOR USGBC MEMBER DIRECTORS: ONE DIRECTOR SHALL SERVE AN INITIAL TERM OF TWO YEARS, AND THE OTHER SHALL SERVE FOR AN INITIAL TERM OF THREE YEARS. FOR THE OTHER FOUR MEMBERS OF THE BOARD, ONE DIRECTOR SHALL SERVE AN INITIAL TERM OF ONE YEAR, TWO SHALL SERVE AN INITIAL TERM OF TWO YEARS, AND ONE SHALL SERVE AN INITIAL TERM OF THREE YEARS. FOR THE PURPOSE OF DETERMINING THE LIMIT OF BOARD SERVICE, SERVICE AS A BOARD MEMBER FOR A YEAR OR LESS IN FILLING A VACANCY OR AS AN INITIAL TERM SHALL NOT BE COUNTED AS A TERM. | |
| FORM 990, PART VI, SECTION A, LINE 7A | 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 B, LINE 11 | 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 FINANCE AND AUDIT COMMITTEE AND 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 WILL ALSO BE SENT ELECTRONICALLY TO MEMBERS OF THE FINANCE AND AUDIT COMMITTEE AT LEAST TWO DAYS BEFORE FILING. | |
| 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 FOR GBCI TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY 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. THESE DISCLOSURES ARE RECORDED IN THE MINUTES OF EACH MEETING AND RETAINED AS OFFICIAL RECORDS OF BUSINESS. MEMBERS WITH CONFLICTS ABSTAIN FROM MAKING MOTIONS, VOTING, EXECUTING AGREEMENTS OR TAKING ANY OTHER SIMILAR DIRECT ACTION OF GBCI ON MATTERS WHICH DIRECTLY OR PREDOMINANTLY INVOLVE THE MATTER OF CONFLICT. | FORM 990, PART VI, SECTION B, LINE 12C | |
| THE COMPENSATION FOR THE PRESIDENT OF GBCI IS SET BY THE BOARD OF DIRECTORS. 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 AND THE GBCI CEO. 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. | FORM 990, PART VI, SECTION B, LINE 15A | |
| THE GREEN BUILDING CERTIFICATION INSTITUTE PROVIDES THE PUBLIC WITH ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. THE FOLLOWING DOCUMENTS CAN BE MADE AVAILABLE FOR FOR PUBLIC REVIEW: FOUNDING DOCUMENTS COMMITTEE POLICIES & PROCEDURES BYLAWS CONFLICT OF INTEREST POLICY ANTITRUST COMPLIANCE POLICY OTHER PROGRAM RELATED POLICIES OUR FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC VIA OUR FORM 990 FILING POSTED ON GUIDESTAR AS WELL AS PROVIDING A COPY OF OUR FORM 990 FILING UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 84,556. | FORM 990, PART XI, LINE 5: |