2013-07-01T14:59:04-05:00 2012-12-31 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2012-01-01 260893414 GREEN BUILDING CERTIFICATION INSTITUTE GREE 8007951746 2101 L STREET NW NO 500 WASHINGTON DC 20037 MAHESH RAMANUJAM 8007951746 2013-07-01 1 WILLIAM E TURCO CPA P00369217 3012963600 2012 2016-02-24 21:20:13Z MAHESH RAMANUJAM 2101 L STREET NW NO 500 WASHINGTON DC 20037 39901656 0 X WWW.GBCI.ORG X 2007 DC THE GREEN BUILDING CERTIFICATION INSTITUTE (GBCI) IS AN INDEPENDENT, (SEE SCHEDULE O) 7 7 64 452 0 0 0 0 36073927 39760545 151195 102551 10924 38560 36236046 39901656 0 0 0 0 6081319 5669368 0 0 0 32289712 31471782 38371031 37141150 -2134985 2760506 14016680 11329219 15886448 10392629 -1869768 936590 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 (SEE SCHEDULE O)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. 0 0 GBCI ADMINISTERED OVER 21,000 EXAM SESSIONS IN 2012, IN ADDITION GBCI HAD OVER 22,500 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. THE LEED GREEN BUILDING CERTIFICATION SYSTEM IS THE PREEMINENT PROGRAM FOR RATING THE DESIGN, CONSTRUCTION AND OPERATION OF GREEN BUILDINGS. OVER 52,000 PROJECTS ARE CURRENTLY PARTICIPATING IN THE LEED SYSTEM, COMPRISING OF NEARLY 9.9 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 1 0 0 1 1 1 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 64 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 5.00 X X 0 0 0 VICKI FLAHERTY 5.00 X X 0 0 0 GAIL VITTORI 5.00 X X 0 0 0 HARRY GORDON 5.00 X X 0 0 0 SALLY WILSON 3.00 X 0 0 0 THOMAS MUELLER 3.00 X 0 0 0 GANESH RAO 3.00 X 0 0 0 MAHESH RAMANUJAM 5.00 X 0 0 0 PETER TEMPLETON 40.00 X 195581 0 30256 ABIGAIL HAMPSMIRE 40.00 X 116950 0 9668 ELISA KAHN 40.00 X 112351 0 13738 TIMOTHY WILLIAMSON 40.00 X 108689 0 13051 KENNETH SIMPSON 40.00 X 106350 0 8599 639921 0 75312 6 0 1 0 US GREEN BUILDING COUNCIL 2101 L ST NW WASHINGTON DC 20037 MANAGEMENT & ROYALTY 21326891 THE EPSTEN GROUP 399 EDGEWOOD AVENUE ATLANTA GA 30312 CERTIFICATION REVIEWER 2459300 SRI QUALITY SYSTEM 300 NORTH POINTE CIRCLE SEVEN FIELDS PA 16046 CERTIFICATION REVIEWER 2410550 CATALYST PARTNERS 502 2ND STREET NW 200 GRAND RAPIDS MI 49504 CERTIFICATION REVIEWER 1677100 PROMETRIC 1501 SOUTH CLINTON STREET BALTIMORE MD 21224 CREDENTIAL EXAM ADMINISTRATION 1593326 14 CERTIFICATION 900099 27337330 27337330 ACCREDITATION 900099 6657340 6657340 REGISTRATION 900099 5765875 5765875 39760545 102551 102551 MERCHANDISE 900099 38560 38560 38560 39901656 39799105 0 102551 X 4684115 138374 477731 369148 15896542 85 12511392 272913 24890 12628 1988411 46555 3374 CREDIT CARD FEES 597419 OTHER EXPENSES 117573 37141150 3833434 4996193 878662 832182 13997 9304584 5486847 14016680 11329219 1770290 1415761 5813559 6291304 8302599 2685564 15886448 10392629 X -1869768 936590 -1869768 936590 14016680 11329219 2760506 45852 0 X 0 1 X 1 0 0 499,258.21 SHS-JPM SHORT DURATION BOND FD SEL FUND 3133 5486847 F 5486847 DUE TO U.S. GREEN BUILDING COUNCIL 2685564 2685564 X 39947508 45852 45852 39901656 0 39901656 37141150 0 37141150 0 37141150 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012 AND 2011. 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 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 2009. CENTRAL AMERICA AND THE CARIBBEAN - 0 0 PROGRAM SERVICES CREDENTIALING 3900 EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICES CREDENTIALING 365800 EUROPE (INCLUDING ICELAND & GREENLAND) - 0 0 PROGRAM SERVICES CREDENTIALING 136850 MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICES CREDENTIALING 222250 NORTH AMERICA - CANADA AND MEXICO, BUT 0 0 PROGRAM SERVICES CREDENTIALING 314150 RUSSIA & THE NEWLY INDEPENDENT STATES - 0 0 PROGRAM SERVICES CREDENTIALING 4500 SOUTH AMERICA - ARGENTINA, BOLIVIA, 0 0 PROGRAM SERVICES CREDENTIALING 53650 SOUTH ASIA - AFGHANISTAN, BANGLADESH, 0 0 PROGRAM SERVICES CREDENTIALING 30600 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES CREDENTIALING 900 0 0 0 0 0 0 1131700 900 1132600 0 0 0 0 0 0 X X X 0 0 0 PETER TEMPLETON 195581 0 0 0 0 0 17800 0 12456 0 225837 0 0 0 ORGANIZATION MISSION STATEMENT 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 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. 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, 2012, WERE $15,896,542. FORM 990, PART VI, SECTION A, LINE 4 GBCI BYLAWS WERE UPDATED ON SEPTEMBER 21, 2012. REASON(S) FOR CHANGES: TO ALLOW USGBC CHIEF OPERATING OFFICER MAHESH RAMANUJAM TO ALSO SERVE AS GBCI PRESIDENT EFFECTIVE 1 DECEMBER 2012. SUMMARY OF CHANGES: CHANGES REFLECTED THE LEADERSHIP TRANSITION AND IMPACTED THE FOLLOWING SECTIONS WITHIN ARTICLE 3 - OFFICERS: SECTION 1. OFFICERS SECTION 2. ELECTION AND TERM SECTION 4. SECRETARY-TREASURER SECTION 6. GBCI CHIEF FINANCIAL OFFICER SECTION 7. GBCI PRESIDENT ON 12 SEPTEMBER 2012, THESE CHANGES WERE REVIEWED BY THE GBCI BOARD OF DIRECTORS AND RECOMMENDED FOR USGBC EXECUTIVE COMMITTEE APPROVAL. 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. 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 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. FORM 990, PART VI, SECTION C, LINE 19 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. COMPENSATION FROM UNRELATED ORGANIZATION FORM 990, PART VII, LINE 5 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. OTHER FEES FORM 990, PART IX, LINE 11G CREDENTIAL CONSULTING: TOTAL EXPENSES 1,467,064. CERTIFICATION CONSULTING: TOTAL EXPENSES 10,821,283. CONSULTING: TOTAL EXPENSES 223,045.