2014-09-27T11:45:30-05:00 2013-12-31 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2013-01-01 260893414 GREEN BUILDING CERTIFICATION INSTITUTE GREE 8007951746 2101 L STREET NW NO 500 WASHINGTON DC 20037 MAHESH RAMANUJAM PRESIDENT 8007951746 2014-09-27 1 WILLIAM E TURCO CPA P00369217 3012963600 2013 2015-11-30 17:44:51Z MAHESH RAMANUJAM 2101 L STREET NW NO 500 WASHINGTON DC 20037 41579893 0 X WWW.GBCI.ORG X 2007 DC THE GREEN BUILDING CERTIFICATION INSTITUTE (GBCI) IS AN INDEPENDENT, (SEE SCHEDULE O) 7 7 56 63 0 0 0 0 39760545 41528459 102551 45792 38560 5642 39901656 41579893 0 0 0 0 5669368 5134595 0 0 0 31471782 32322237 37141150 37456832 2760506 4123061 11329219 14776791 10392629 9770076 936590 5006715 X 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. 0 0 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. 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. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 56 1 0 0 0 0 0 0 X 7 7 0 1 1 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 DC X JIM CRAIG 2028287422 2101 L STREET NW NO 500 WASHINGTON DC 20037 X S RICHARD FEDRIZZI USGBC PRESIDENT/CEO & FOUNDING CHAIRMAN 3.00 X X 0 0 0 GAIL VITTORI CHAIR 10.00 X X 0 0 0 SALLY WILSON VICE CHAIR 10.00 X X 0 0 0 HARRY GORDON SECRETARY/TREASURER 10.00 X X 0 0 0 VICKI FLAHERTY MEMBER 3.00 X 0 0 0 THOMAS MUELLER MEMBER 3.00 X 0 0 0 GANESH RAO MEMBER 3.00 X 0 0 0 MAHESH RAMANUJAM PRESIDENT, COO OF USGBC 3.00 X 0 0 0 ABIGAIL HAMPSMIRE TECHNICAL DIRECTOR, ENERGY/HVAC 40.00 X 112100 0 9408 SARAH ALEXANDER DIRECTOR, CERTIFICATION 40.00 X 109500 0 18044 ELISA KAHN DIRECTOR, CREDNTIALING 40.00 X 108962 0 11847 KENNETH SIMPSON GROUP LEADER, ENERGY 40.00 X 102100 0 8089 432662 0 47388 4 0 0 0 US GREEN BUILDING COUNCIL 2101 L STREET NW STE 500 WASHINGTON DC 20037 MANAGEMENT & ROYALTY 25788313 THE EPSTEN GROUP INC 399 EDGEWOOD AVENUE ATLANTA GA 30312 CERTIFICATION REVIEWER 3178899 SRI QUALITY SYSTEM 300 NORTH POINTE CIRCLE STE 304 SEVEN FIELDS PA 16046 CERTIFICATION REVIEWER 2067475 CATALYST PARTNERS 502 2ND STREET NW 200 GRAND RAPIDS MI 49504 CERTIFICATION REVIEWER 1926970 PROMETRIC 1501 SOUTH CLINTON STREET BALTIMORE MD 21224 CREDENTIAL EXAM ADMINISTRATION 1678068 15 CERTIFICATION 900099 28755577 28755577 ACCREDITATION 900099 6954128 6954128 REGISTRATION 900099 5818754 5818754 41528459 45792 45792 MERCHANDISE 900099 5642 5642 5642 41579893 41534101 0 45792 X 4121809 139352 542077 331357 16859873 12391353 184388 21645 5128 2074215 37200 CREDIT CARD FEES 683477 OTHER EXPENSES 64958 37456832 4996193 13321166 832182 485442 13997 8977 961206 5486847 11329219 14776791 1415761 1424096 6291304 7134103 2685564 1211877 10392629 9770076 X 936590 5006715 936590 5006715 11329219 14776791 4123061 -52936 0 X 0 1 X 1 0 0 DUE TO U.S. GREEN BUILDING COUNCIL 1211877 1211877 X 41526957 -52936 -52936 41579893 0 41579893 37456832 0 37456832 0 37456832 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, 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. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CREDENTIALING 472 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CREDENTIALING 137404 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES CREDENTIALING 66666 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CREDENTIALING 123654 NORTH AMERICA 0 0 PROGRAM SERVICES CREDENTIALING 93627 RUSSIA & NEIGHBORING STATES 0 0 PROGRAM SERVICES CREDENTIALING 3033 SOUTH AMERICA 0 0 PROGRAM SERVICES CREDENTIALING 16400 SOUTH ASIA 0 0 PROGRAM SERVICES CREDENTIALING 5120 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES CREDENTIALING 768 0 0 0 0 0 0 446376 768 447144 0 0 0 0 0 1 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.