GREEN BUSINESS CERTIFICATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- GREEN BUSINESS CERTIFICATION INC (EIN 26-0893414)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-09-27
- IRS object ID
- 201402709349300400
- Schema version
- 2013v3.0
- 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 | 2014-09-27T11:45:30-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | 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 | MCGLADREY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| 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 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 BUILDING CERTIFICATION INSTITUTE | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20037 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MAHESH RAMANUJAM | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8007951746 | PhoneNum |
| Signature | 2014-09-27 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | 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 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20037 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $41,579,893 | 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 | THE GREEN BUILDING CERTIFICATION INSTITUTE (GBCI) IS AN INDEPENDENT, (SEE SCHEDULE O) | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 56 | TotalEmployeeCnt |
| Total Volunteers | 63 | 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 | $39,760,545 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,528,459 | CYProgramServiceRevenueAmt |
| PY Investment Income | $102,551 | PYInvestmentIncomeAmt |
| CY Investment Income | $45,792 | CYInvestmentIncomeAmt |
| PY Other Revenue | $38,560 | PYOtherRevenueAmt |
| CY Other Revenue | $5,642 | CYOtherRevenueAmt |
| PY Total Revenue | $39,901,656 | PYTotalRevenueAmt |
| CY Total Revenue | $41,579,893 | 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 | $5,669,368 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,134,595 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $31,471,782 | PYOtherExpensesAmt |
| CY Other Expenses | $32,322,237 | CYOtherExpensesAmt |
| PY Total Expenses | $37,141,150 | PYTotalExpensesAmt |
| CY Total Expenses | $37,456,832 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,760,506 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,123,061 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,329,219 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,776,791 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,392,629 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,770,076 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $936,590 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,006,715 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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 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 ADMINISTERED 20,694 EXAM SESSIONS IN 2013, IN ADDITION GBCI HAD 21,413 LEED PROFESSIONAL EXAM REGISTRATIONS. 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE LEED GREEN BUILDING CERTIFICATION SYSTEM IS THE PREEMINENT PROGRAM FOR RATING THE DESIGN, CONSTRUCTION AND OPERATION OF GREEN BUILDINGS. OVER 55,000 PROJECTS ARE CURRENTLY PARTICIPATING IN THE LEED SYSTEM, COMPRISING OF NEARLY 10 BILLION SQUARE FEET OF CONSTRUCTION SPACE IN ALL 50 STATES AND 135 COUNTRIES. LEED-CERTIFIED BUILDINGS CONTRIBUTE TO A MORE SUSTAINABLE BUILT ENVIRONMENT. | Desc |
| 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 | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | 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 | 0 | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 56 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (1) | 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 |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JIM CRAIG | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20037 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| S RICHARD FEDRIZZI | |||||||
| USGBC PRESIDENT/CEO & FOUNDING CHAIRMAN | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GAIL VITTORI | |||||||
| CHAIR | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SALLY WILSON | |||||||
| VICE CHAIR | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HARRY GORDON | |||||||
| SECRETARY/TREASURER | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| VICKI FLAHERTY | |||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS MUELLER | |||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| GANESH RAO | |||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| MAHESH RAMANUJAM | |||||||
| PRESIDENT, COO OF USGBC | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ABIGAIL HAMPSMIRE | |||||||
| TECHNICAL DIRECTOR, ENERGY/HVAC | 40.00 | $112,100 | $0 | $9,408 | Yes (X) | ||
| SARAH ALEXANDER | |||||||
| DIRECTOR, CERTIFICATION | 40.00 | $109,500 | $0 | $18,044 | Yes (X) | ||
| ELISA KAHN | |||||||
| DIRECTOR, CREDNTIALING | 40.00 | $108,962 | $0 | $11,847 | Yes (X) | ||
| KENNETH SIMPSON | |||||||
| GROUP LEADER, ENERGY | 40.00 | $102,100 | $0 | $8,089 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $432,662 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $47,388 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| US GREEN BUILDING COUNCIL | |||||
| 2101 L STREET NW STE 500 | WASHINGTON | DC | 20037 | MANAGEMENT & ROYALTY | $25,788,313 |
| THE EPSTEN GROUP INC | |||||
| 399 EDGEWOOD AVENUE | ATLANTA | GA | 30312 | CERTIFICATION REVIEWER | $3,178,899 |
| SRI QUALITY SYSTEM | |||||
| 300 NORTH POINTE CIRCLE STE 304 | SEVEN FIELDS | PA | 16046 | CERTIFICATION REVIEWER | $2,067,475 |
| CATALYST PARTNERS | |||||
| 502 2ND STREET NW 200 | GRAND RAPIDS | MI | 49504 | CERTIFICATION REVIEWER | $1,926,970 |
| PROMETRIC | |||||
| 1501 SOUTH CLINTON STREET | BALTIMORE | MD | 21224 | CREDENTIAL EXAM ADMINISTRATION | $1,678,068 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 15 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CERTIFICATION | 900099 | $28,755,577 | $28,755,577 |
| ACCREDITATION | 900099 | $6,954,128 | $6,954,128 |
| REGISTRATION | 900099 | $5,818,754 | $5,818,754 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,528,459 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,792 | TotalRevenueColumnAmt |
| Exclusion | $45,792 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MERCHANDISE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,642 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,642 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,642 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,579,893 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,534,101 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $45,792 | 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 | $4,121,809 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,352 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $542,077 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $331,357 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,859,873 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,391,353 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,388 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,645 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,128 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,074,215 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,200 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CREDIT CARD FEES | $683,477 |
| OTHER EXPENSES | $64,958 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,456,832 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,996,193 | BOYAmt |
| EOY | $13,321,166 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $832,182 | BOYAmt |
| EOY | $485,442 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,997 | BOYAmt |
| EOY | $8,977 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $961,206 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,486,847 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,329,219 | BOYAmt |
| EOY | $14,776,791 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,415,761 | BOYAmt |
| EOY | $1,424,096 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,291,304 | BOYAmt |
| EOY | $7,134,103 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,685,564 | BOYAmt |
| EOY | $1,211,877 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,392,629 | BOYAmt |
| EOY | $9,770,076 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $936,590 | BOYAmt |
| EOY | $5,006,715 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $936,590 | BOYAmt |
| EOY | $5,006,715 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,329,219 | BOYAmt |
| EOY | $14,776,791 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,123,061 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$52,936 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO U.S. GREEN BUILDING COUNCIL | Desc |
| Amt | $1,211,877 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,211,877 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $41,526,957 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$52,936 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$52,936 | RevenueNotReportedAmt |
| Revenue Subtotal | $41,579,893 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $41,579,893 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $37,456,832 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $37,456,832 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $37,456,832 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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, 2013 AND 2012. 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. MANAGEMENT EVALUATED GBCI'S TAX POSITIONS AND CONCLUDED THAT GBCI 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 2010. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (9 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $472 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $137,404 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $66,666 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $123,654 |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $93,627 |
| RUSSIA & NEIGHBORING STATES | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $3,033 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $16,400 |
| SOUTH ASIA | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $5,120 |
| SUB-SAHARAN AFRICA | 0 | 0 | PROGRAM SERVICES | CREDENTIALING | $768 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $446,376 | SubtotalSpentAmt |
| Continuation Spent | $768 | ContinuationSpentAmt |
| Total Spent | $447,144 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1 | 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 VALIDATION THAT LEED BUILDING CERTIFICATIONS AND LEED PROFESSIONAL CREDENTIALS HAVE MET SPECIFIC, RIGOROUS CRITERIA. PROFESSIONAL CREDENTIALING: GBCI PROVIDES BALANCED, OBJECTIVE MANAGEMENT OF THE LEED PROFESSIONAL CREDENTIALS, INCLUDING THE LEED GREEN ASSOCIATE AND LEED AP CREDENTIALS, THROUGH STRUCTURED EXAM DEVELOPMENT, APPLICATION, REGISTRATION, AND DELIVERY. GBCI ALSO OVERSEES THE CREDENTIAL MAINTENANCE PROGRAM (CMP) FOR LEED PROFESSIONALS, WHICH DEMONSTRATES THAT LEED PROFESSIONAL CREDENTIALS ARE THE INDUSTRY'S AGREED-UPON WAY OF DRIVING ONGOING EXCELLENCE IN GREEN BUILDING PRACTICE, PROVIDING CERTAINTY AND RELEVANCE FOR THE MARKETPLACE. GBCI ALSO DEVELOPS PROFESSIONAL CERTIFICATES FOR THOSE INVOLVED IN THE VERIFICATION OF GREEN BUILDING PROJECTS. PROJECT CERTIFICATION: GBCI IS RESPONSIBLE FOR ADMINISTERING THE LEED CERTIFICATION PROGRAM. GBCI COORDINATES THE WORK OF GLOBAL CERTIFICATION BODIES WITH EXPERTISE IN VALIDATING INTERNATIONAL STANDARDS (ISO-COMPLIANCE), ENSURING THAT THE THIRD-PARTY CERTIFICATION AND VERIFICATION OF BUILDINGS UNDER THE LEED RATING SYSTEM IS OF HIGH QUALITY AND INTEGRITY. |
| 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, 2013, WERE $16,859,873. |
| FORM 990, PART VI, SECTION A, LINE 4 | IN FEBRUARY 2013, A SERIES (9 IN TOTAL) OF NON-SUBSTANTIVE REVISIONS WERE APPROVED, PRIMARILY THE RESULT OF LEGAL/GOVERNANCE STAFF REVIEW IN LIGHT OF CHANGES TO DC LAW. IN OCTOBER 2013, ANOTHER SET OF REVISIONS WERE MADE (12 IN TOTAL). THESE WERE PRIMARILY CLARIFICATIONS, AND REVISIONS THAT MADE THE LANGUAGE OF THE BYLAWS MORE INTERNALLY CONSISTENT. |
| 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 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. |
| 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) 1,508,570. CERTIFICATION CONSULTING + CUSTOMER SERVICE 10,659,506. CONSULTING 223,277. |