Civic Intelligence

Healthy Building Network

990 • Fiscal year 2017 • EIN 20-5036229

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 13, 2018

1710 Connecticut Ave NW 4th FloorWashington, DC 20009

(202) 741-5717

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.24x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.14x

Higher debt load relative to revenue than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

22nd percentile

-8.3%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

84th percentile

$152,068

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

26th percentile

-5.5%

Faster revenue growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,094,563

Down $158,356 (-13%) from 2016

Net Assets

Down

$834,087

Down $152,195 (-15%) from 2016

Liabilities

Down

$260,476

Down $6,161 (-2.3%) from 2016

Revenue

Down

$1,841,604

Down $106,793 (-5.5%) from 2016

Expenses

Up

$1,993,799

Up $296,426 (+17%) from 2016

Net Income

Down

-$152,195

Down $403,219 (-161%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $387,440Liabilities 2010: $63,877Net Assets 2010: $323,5632010Assets 2011: $731,939Liabilities 2011: $96,092Net Assets 2011: $635,8472011Assets 2012: $650,297Liabilities 2012: $96,940Net Assets 2012: $553,3572012Assets 2013: $653,437Liabilities 2013: $97,767Net Assets 2013: $555,6702013Assets 2014: $717,964Liabilities 2014: $154,367Net Assets 2014: $563,5972014Assets 2015: $954,668Liabilities 2015: $219,410Net Assets 2015: $735,2582015Assets 2016: $1,252,919Liabilities 2016: $266,637Net Assets 2016: $986,2822016Assets 2017: $1,094,563Liabilities 2017: $260,476Net Assets 2017: $834,0872017Assets 2018: $1,645,346Liabilities 2018: $469,014Net Assets 2018: $1,176,3322018Assets 2019: $1,938,827Liabilities 2019: $562,880Net Assets 2019: $1,375,9472019Assets 2020: $2,177,191Liabilities 2020: $350,997Net Assets 2020: $1,826,1942020Assets 2021: $3,387,656Liabilities 2021: $509,259Net Assets 2021: $2,878,3972021Assets 2022: $2,683,554Liabilities 2022: $498,367Net Assets 2022: $2,185,1872022Assets 2023: $3,899,744Liabilities 2023: $629,910Net Assets 2023: $3,269,8342023Assets 2024: $4,871,184Liabilities 2024: $1,246,299Net Assets 2024: $3,624,8852024

Highlighted filing

2017

Assets$1,094,563
Liabilities$260,476
Net Assets$834,087

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $879,5872010Expenses 2011: $943,3552011Expenses 2012: $1,004,4272012Revenue 2013: $1,039,831Expenses 2013: $1,037,518Net Income 2013: $2,3132013Revenue 2014: $1,185,127Expenses 2014: $1,177,200Net Income 2014: $7,9272014Revenue 2015: $1,621,519Expenses 2015: $1,449,858Net Income 2015: $171,6612015Revenue 2016: $1,948,397Expenses 2016: $1,697,373Net Income 2016: $251,0242016Revenue 2017: $1,841,604Expenses 2017: $1,993,799Net Income 2017: -$152,1952017Revenue 2018: $2,407,394Expenses 2018: $2,065,149Net Income 2018: $342,2452018Revenue 2019: $2,794,314Expenses 2019: $2,594,699Net Income 2019: $199,6152019Revenue 2020: $3,064,251Expenses 2020: $2,614,004Net Income 2020: $450,2472020Revenue 2021: $4,018,225Expenses 2021: $2,966,022Net Income 2021: $1,052,2032021Revenue 2022: $2,506,484Expenses 2022: $3,199,694Net Income 2022: -$693,2102022Revenue 2023: $5,243,853Expenses 2023: $4,159,206Net Income 2023: $1,084,6472023Revenue 2024: $5,050,410Expenses 2024: $4,695,359Net Income 2024: $355,0512024

Highlighted filing

2017

Revenue$1,841,604
Expenses$1,993,799
Net Income-$152,195
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 13, 2018
Return Version
2017v2.3
Gross Receipts
$1,841,604
Mission and Program Overview

Mission

Hbn is the leading national organization advocating for a reduction in the use of toxic chemicals in building materials. Hbn's mission is to advance human and environmental health by improving hazardous chemical transparency and inspiring product innovation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$594,472$671,275▲ $76,803
Pledges and Grants Receivable$491,305$364,546▼ $126,759
Accounts Receivable$129,643$26,435▼ $103,208
Prepaid Expenses and Deferred Charges$23,305$23,718▲ $413
Land, Buildings, and Equipment, Net$11,294$6,018▼ $5,276
Total Assets$1,252,919$1,094,563▼ $158,356
Other Assets Total$2,900$2,571▼ $329
Liabilities
Deferred Revenue$187,819$187,555▼ $264
Accounts Payable and Accrued Expenses$78,818$72,921▼ $5,897
Total Liabilities$266,637$260,476▼ $6,161
Net Assets / Fund Balance
Temporarily Rstr Net Assets$618,333$441,932▼ $176,401
Unrestricted Net Assets$367,949$392,155▲ $24,206
Total Net Assets Fund Balance$986,282$834,087▼ $152,195
Total Liabilities and Net Assets / Fund Balance$1,252,919$1,094,563▼ $158,356

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,018$20,121$26,139
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gina CiganikCEOFT$135,000$17,068$152,068
William WalshFounder & PrFT$107,054$28,827$135,881
Tom LentPolicy DirecFT$104,228$1,614$105,842
Susan SabellaCOOFT$80,904$685$81,589

Board Members and Trustees

NameTitle
George SalahBoard Chair
Amanda KaminskyBoard Member
Linda SorrentoBoard Member
Mary DavidgeBoard Member
Penny BondaBoard Member
David RapaportBoard Vice C
Robin GuentherSecretary
Brophy ChristensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$825,374
Program Service Revenue
$1,015,321
Investment Income
$909
Other Revenue
$0
All Other Contributions
$825,374
Change in Net Assets
$-152,195

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,841,604
Revenue Not Reported on Form 990
$126,576
Total Revenue per Audited Statements
$1,968,180
Total Revenue per Form 990
$1,841,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,338,578
Other Expenses$655,221
Total Fundraising Expense$80,717
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$698,017$28,868$35,921$762,806
Fees for Services Other$419,886$1,308$8,859$430,053
Current Officers, Directors, Trustees, and Key Employees$338,169$13,977$17,392$369,538
Other Employee Benefits$105,961$4,362$5,428$115,751
Payroll Taxes$82,831$3,410$4,242$90,483
Travel$49,205$3,955$2,815$55,975
Conferences and Meetings$36,740$5,986$1,134$43,860
Occupancy$37,972$1,595$2,004$41,571
Fees for Services Accounting$14,634$523$667$15,824
Insurance$8,080$289$368$8,737
Office Expenses$7,017$216$310$7,543
Fees for Services Legal-$5,721-$5,721
Depreciation Depletion$5,215$214$268$5,697
Other Expenses$435$20$30$485
Total Functional Expenses$1,841,557$71,525$80,717$1,993,799

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,120,375
Expenses per Audited Statements$1,993,799
Total Expenses per Form 990$1,993,799
Expenses Not Reported on Form 990$126,576
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The ceo and finance director review the 990 tax return upon receipt from the preparers. Each reviews the return separately and then meet to review and answer any questions each person may have. A copy of the 990 is also forwarded to the audit committee for review and subsequently to the rest of the board of directors. When the review process is complete an officer of the organization then signs the return.

Form 990, Page 6, Part VI, Line 12C

The organization annually reviews the conflict of interest policy with the board of directors and key employees. The organization requires disclosure of any interests that may present a conflict of interest.

Form 990, Page 6, Part VI, Line 15A

A. The salary of the president and founder is reviewed annually by the board of directors. B. Key employees salary amounts are reviewed by the ceo on an annual basis.

Form 990, Page 6, Part VI, Line 15B

A. The salary of the ceo is reviewed annually by the board of directors. B. Key employees salary amounts are reviewed by the ceo on an annual basis.

Form 990, Page 6, Part VI, Line 19

Governing documents and conflict of interest policy are available on request. Financial statements are available on hbn's website.

Filing and Contact Details

Filer

Filer Name
Healthy Building Network
EIN
20-5036229
Phone
2027415717
Address
1710 CONNECTICUT AVE NW 4TH FLOOR, WASHINGTON, DC 20009

Signing Officer

Name
Gina Ciganik
Title
CEO
Phone
2027415717
Signed
2018-08-13

Organization Details

Principal Officer
William Walsh
Formed
2006
Legal Domicile
Dc
Voting Board Members
9
Independent Board Members
8
Employees
16
Volunteers
8

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Robert F Prebola CPA
Phone
8146231880
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Hbn is the leading national organization advocating for a reduction in the use of toxic chemicals in building materials. Hbn's mission is to advance human and environmental health by improving hazardous chemical transparency and inspiring product innovation.

Form 990, Page 2, Part III, Line 4A

Signals fundamental, permanent and systemic improvement in the building products industry, and is a strong step towards health equity in building products. In addition, our influential electronic publications reach thousands of healthy building professionals, scientists, researchers and others interested in decreasing chemicals of concern and are key resources for opinion leaders in the field. As a thought leader, hbn focuses on market trends and policy issues that impact the green building community. In communicating our latest research findings we are often the first to raise new issues of concern. 2. Powerful data tools hbn offers a suite of data tools designed to increase knowledge, promote transparency and inspire product innovation. It is currently difficult to identify healthier building materials because building product ingredients are not typically or reliably disclosed. Hbn is the healthy building movement's acknowledged leader in advancing the disclosure of the contents and related health hazards in commonly used building products. Our data tools include: o pharos: the most comprehensive independent database of chemicals, polymers, metals, and other substances - currently at 57,000 records and counting. Using dozens of scientific lists for specific human and environmental health hazards, it aggregates a vast array of information used for analyzing chemicals of concern. The tool also provides a wealth of information on certifications and standards used to measure the health impacts of building materials, including voc content and emissions, recycled and biobased content, and much more. O data commons: the chemical hazard data commons is a tool to help scientists, researchers, and product innovators identify problematic chemicals and collaborate to find safer alternatives. With an active community forum and an ever-expanding library of substances - built on hbn's powerful pharos database - the data commons is more than just a new way to search for chemical information. It is a shared dynamic space fostering ideas, dialogue, and a future where products free of chemical hazards are the norm and accessible to everyone. O portico: a web based application developed in partnership with google to simplify the analysis, selection, and specification of building products that meet health and transparency objectives. It connects data with project workflow and has three main functions: project management, product research and product information requests. Users can manage a building project by defining criteria, setting goals and tracking progress. Products are assessed against more than 57,000 chemical hazards sourced from hbn's pharos database, allowing users to search and compare materials for health and environmental hazard screening and certification information. Lastly, portico connects manufacturers and their supply chain to their users, providing a direct communications channel to request and provide more detailed information about specific products, streamlining the communications process and saving time and money in the process. 3. Capacity-building education hbn's primary education program is homefree, a national initiative supporting affordable housing leaders who are improving human health by using less toxic building materials. Homefree is comprised of an online resource providing critical information to the affordable housing community, as well as six (6) communities of practice, spotlighting on-the ground demonstration projects across the country. Through homefree, hbn is enabling those who develop, own and operate affordable housing to work at the forefront of healthy building practice by adapting our leading edge research and decision-making technology to the unique needs and opportunities in this market.

Form 990, Part IX, Line 11G

Consultants & contracted svc 419,886 1,308 8,859

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america provide consistent guidance for the accounting for uncertainty in income taxes recognized in the organization's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The healthy building network performed an evaluation of uncertain tax positions for the year ended december 31, 2017, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of december 31, 2017, the statute of limitations for tax years 2014 through 2016 remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the organization files tax returns. It is the organization's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of december 31, 2017, the organization had no accruals for interest and/or penalties.

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IRS990/Desc0BASIC PROGRAMS HEALTHY BUILDING NETWORK CURRENTLY HAS PROGRAMS IN THREE AREAS: INNOVATIVE RESEARCH; POWERFUL DATA TOOLS; AND CAPACITY-BUILDING EDUCATION. 1. INNOVATIVE RESEARCH HBN PUBLISHES INNOVATIVE, ACTIONABLE RESEARCH THAT ADVANCES HUMAN AND ENVIRONMENTAL HEALTH. FOR EXAMPLE, KAISER PERMANENTE CITED HBN'S RESEARCH AS THE DRIVER FOR ITS DECISION TO PROHIBIT THE USE OF ANTIMICROBIAL ADDITIVES IN ITS BUILDING PRODUCT SPECIFICATION, AND THE HOME DEPOT RELIED UPON HBN'S RESEARCH TO ADOPT A HAZARD AVOIDANCE CHEMICAL STRATEGY THAT SIGNALS FUNDAMENTAL, PERMANENT AND SYSTEMIC IMPROVEMENT IN THE BUILDING PRODUCTS INDUSTRY, AND IS A STRONG STEP TOWARDS HEALTH EQUITY IN BUILDING PRODUCTS. IN ADDITION, OUR INFLUENTIAL ELECTRONIC PUBLICATIONS REACH THOUSANDS OF HEALTHY BUILDING PROFESSIONALS, SCIENTISTS, RESEARCHERS AND OTHERS INTERESTED IN DECREASING CHEMICALS OF CONCERN AND ARE KEY RESOURCES FOR OPINION LEADERS IN THE FIELD. AS A THOUGHT LEADER, HBN FOCUSES ON MARKET TRENDS AND POLICY ISSUES THAT IMPACT THE GREEN BUILDING COMMUNITY. IN COMMUNICATING OUR LATEST RESEARCH FINDINGS WE ARE OFTEN THE FIRST TO RAISE NEW ISSUES OF CONCERN. 2. POWERFUL DATA TOOLS HBN OFFERS A SUITE OF DATA TOOLS DESIGNED TO INCREASE KNOWLEDGE, PROMOTE TRANSPARENCY AND INSPIRE PRODUCT INNOVATION. IT IS CURRENTLY DIFFICULT TO IDENTIFY HEALTHIER BUILDING MATERIALS BECAUSE BUILDING PRODUCT INGREDIENTS ARE NOT TYPICALLY OR RELIABLY DISCLOSED. HBN IS THE HEALTHY BUILDING MOVEMENT'S ACKNOWLEDGED LEADER IN ADVANCING THE DISCLOSURE OF THE CONTENTS AND RELATED HEALTH HAZARDS IN COMMONLY USED BUILDING PRODUCTS. OUR DATA TOOLS INCLUDE: O PHAROS: THE MOST COMPREHENSIVE INDEPENDENT DATABASE OF CHEMICALS, POLYMERS, METALS, AND OTHER SUBSTANCES - CURRENTLY AT 57,000 RECORDS AND COUNTING. USING DOZENS OF SCIENTIFIC LISTS FOR SPECIFIC HUMAN AND ENVIRONMENTAL HEALTH HAZARDS, IT AGGREGATES A VAST ARRAY OF INFORMATION USED FOR ANALYZING CHEMICALS OF CONCERN. THE TOOL ALSO PROVIDES A WEALTH OF INFORMATION ON CERTIFICATIONS AND STANDARDS USED TO MEASURE THE HEALTH IMPACTS OF BUILDING MATERIALS, INCLUDING VOC CONTENT AND EMISSIONS, RECYCLED AND BIOBASED CONTENT, AND MUCH MORE. O DATA COMMONS: THE CHEMICAL HAZARD DATA COMMONS IS A TOOL TO HELP SCIENTISTS, RESEARCHERS, AND PRODUCT INNOVATORS IDENTIFY PROBLEMATIC CHEMICALS AND COLLABORATE TO FIND SAFER ALTERNATIVES. WITH AN ACTIVE COMMUNITY FORUM AND AN EVER-EXPANDING LIBRARY OF SUBSTANCES - BUILT ON HBN'S POWERFUL PHAROS DATABASE - THE DATA COMMONS IS MORE THAN JUST A NEW WAY TO SEARCH FOR CHEMICAL INFORMATION. IT IS A SHARED DYNAMIC SPACE FOSTERING IDEAS, DIALOGUE, AND A FUTURE WHERE PRODUCTS FREE OF CHEMICAL HAZARDS ARE THE NORM AND ACCESSIBLE TO EVERYONE. O PORTICO: A WEB BASED APPLICATION DEVELOPED IN PARTNERSHIP WITH GOOGLE TO SIMPLIFY THE ANALYSIS, SELECTION, AND SPECIFICATION OF BUILDING PRODUCTS THAT MEET HEALTH AND TRANSPARENCY OBJECTIVES. IT CONNECTS DATA WITH PROJECT WORKFLOW AND HAS THREE MAIN FUNCTIONS: PROJECT MANAGEMENT, PRODUCT RESEARCH AND PRODUCT INFORMATION REQUESTS. USERS CAN MANAGE A BUILDING PROJECT BY DEFINING CRITERIA, SETTING GOALS AND TRACKING PROGRESS. PRODUCTS ARE ASSESSED AGAINST MORE THAN 57,000 CHEMICAL HAZARDS SOURCED FROM HBN'S PHAROS DATABASE, ALLOWING USERS TO SEARCH AND COMPARE MATERIALS FOR HEALTH AND ENVIRONMENTAL HAZARD SCREENING AND CERTIFICATION INFORMATION. LASTLY, PORTICO CONNECTS MANUFACTURERS AND THEIR SUPPLY CHAIN TO THEIR USERS, PROVIDING A DIRECT COMMUNICATIONS CHANNEL TO REQUEST AND PROVIDE MORE DETAILED INFORMATION ABOUT SPECIFIC PRODUCTS, STREAMLINING THE COMMUNICATIONS PROCESS AND SAVING TIME AND MONEY IN THE PROCESS. 3. CAPACITY-BUILDING EDUCATION HBN'S PRIMARY EDUCATION PROGRAM IS HOMEFREE, A NATIONAL INITIATIVE SUPPORTING AFFORDABLE HOUSING LEADERS WHO ARE IMPROVING HUMAN HEALTH BY USING LESS TOXIC BUILDING MATERIALS. HOMEFREE IS COMPRISED OF AN ONLINE RESOURCE PROVIDING CRITICAL INFORMATION TO THE AFFORDABLE HOUSING COMMUNITY, AS WELL AS SIX (6) COMMUNITIES OF PRACTICE, SPOTLIGHT
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE ALTERNATIVE TEST UNDER SECTION 1.170A-9(E)(3) OF THE REGULATIONS REQUIRES AN ORGANIZATION TO SHOW THAT IT NORMALLY RECEIVES AT LEAST TEN PERCENT OF ITS SUPPORT FROM PUBLIC SOURCES. IN ADDITION, THE ORGANIZATION MUST BE "SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS." REGULATIONS SECTION 1.170A-9(E)(3). THE "ATTRACTION OF PUBLIC SUPPORT" REQUIREMENT IS SATISFIED IF THE ORGANIZATION MAINTAINS A CONTINUOUS PROGRAM FOR THE SOLICITATION OF FUNDS FROM THE PUBLIC OR CARRIES ON ACTIVITIES DESIGNED TO ATTRACT PUBLIC SUPPORT. IN DETERMINING WHETHER A CONTINUOUS AND BON-A-FIDE SOLICITATION PROGRAM IS MAINTAINED, THREE FACTORS ARE CONSIDERED. THE FIRST FACTOR IS THAT THE SCOPE OF THE ORGANIZATION'S FUNDRAISING ACTIVITIES SHOULD BE REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. THE SECOND FACTOR IS THAT A NEW ORGANIZATION MAY RELY ON LIMITED SOURCES OR AMOUNTS OF SUPPORT UNTIL IT CAN EXPAND ITS SOLICITATION PROGRAM OR ACTIVITIES. THE THIRD FACTOR IS THAT THE FACTS AND CIRCUMSTANCES OF EACH CASE ARE ANALYZED IN ACCORDANCE WITH THE ORGANIZATION'S NATURE AND PURPOSE. REGULATION SECTION 1.170A-9(E)(3)(II). FOR PURPOSES OF THE FACTS AND CIRCUMSTANCES TEST PURSUANT TO SECTION 1.170A-9(E)(3) OF THE REGULATIONS, THE ORGANIZATION MUST SATISFY BOTH THE TEN PERCENT COMPONENT OF THE TEST AND THE "ATTRACTION OF PUBLIC SUPPORT" COMPONENT OF THE TEST IN ORDER TO ESTABLISH THAT, UNDER ALL THE FACTS AND CIRCUMSTANCES, THE ORGANIZATION IS A "PUBLICLY SUPPORTED" ORGANIZATION. APPLYING THESE CRITERIA TO THE CHARITY, IT IS CLEAR THAT IT MEETS THIS TEST. 1. PERCENTAGE OF FINANCIAL SUPPORT. AS THE PERCENTAGE OF SUPPORT FROM PUBLIC SOURCES INCREASES, THE BURDEN OF ESTABLISHING OTHER FACTORS DECREASES. REGULATION SECTION 1.170A-9(E)(3)(III). OVER THE CONTINUOUS FIVE YEAR PERIOD COMMENCING ON JANUARY 1, 2013 UNTIL DECEMBER 31, 2017, THE CHARITY HAS RECEIVED, IN THE AGGREGATE, 29% OF ITS TOTAL SUPPORT FROM THE GENERAL PUBLIC. FOR THE PERIOD ENDED DECEMBER 31, 2017 THE TOTAL SUPPORT WAS 29%. 2. SOURCES OF SUPPORT. THE FACT THAT THE ORGANIZATION RECEIVES ITS SUPPORT FROM A "REPRESENTATIVE NUMBER OF PERSONS" RATHER THAN FROM MEMBERS OF A SINGLE FAMILY INDICATES A "PUBLICLY SUPPORTED" NATURE. REGULATION SECTION 1.170A-9(E)(3)(IV). THE ORGANIZATION HAS AN ACTIVE PROGRAM OF SOLICITATION OF CONTRIBUTIONS FROM THE PUBLIC. ITS SOLICITATIONS TARGET PRIMARILY CORPORATIONS, INDIVIDUALS AND PRIVATE FOUNDATIONS. OVERALL, THE SUPPORT DURING THE PREVIOUS FIVE YEAR PERIOD DEMONSTRATES A VARIED BASE OF SUPPORT THAT CONTINUES TO GROW AND DIVERSIFY OVER TIME. 3. REPRESENTATIVE GOVERNING BODY. THE FACT THAT THE GOVERNING BODY OF THE ORGANIZATION REPRESENTS THE BROAD INTERESTS OF THE GENERAL PUBLIC RATHER THAN THE PERSONAL INTEREST OF CERTAIN DONORS IS INDICATIVE OF PUBLIC SUPPORT. REGULATION SECTION 1.170A-9(E)(3)(V). THE BOARD OF DIRECTORS OF THE CHARITY, DESCRIBED ABOVE, CONSISTS OF INDIVIDUALS FROM A VARIETY OF BACKGROUNDS AND EXPERIENCES. MORE IMPORTANT, THE BOARD INCLUDES EXTREMELY PROMINENT INDIVIDUALS IN THE BUSINESS, PHILANTHROPIC AND EDUCATIONAL FIELDS. THE MEMBERS OF THE BOARD ARE ONLY INTERESTED IN FURTHERING THE CHARITY'S MISSION - ALL OF THE BOARD IS COMMITTED IN THEIR PERSONAL AND PROFESSIONAL LIVES TO THE CHARITY'S MISSION WHICH IS REFLECTED IN THEIR LONGTIME COMMITMENT TO THE FIELD. 4. AVAILABILITY OF THE PUBLIC FACILITIES OR SERVICES. PROVISION OF FACILITIES OR SERVICES "DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS" IS CONSIDERED EVIDENCE THAT THE ORGANIZATION IS "PUBLICLY SUPPORTED." REGULATION SECTION 1.170A-9(E)(3)(VI). AS DESCRIBED ABOVE, THE CHARITY SUPPORTS A BROAD ARRAY OF PROGRAMS. AMONG THE FACTORS DELINEATED IN SECTION 1.170A-9(E)(3)(VI)OF THE REGULATIONS AS EVIDENCING THE AVAILABILITY OF PUBLIC FACILITIES OR SERVICES, THE FOLLOWING ARE PARTICULARLY RELEVANT TO THE CHARITY: (A) PARTICIPATION IN THE CHARITY'S PROGRAMS BY COMMUNITY LEADERS AND BY MEMBERS OF THE PUBLI
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ALTERNATIVE TEST UNDER SECTION 1.170A-9(E)(3) OF THE REGULATIONS REQUIRES AN ORGANIZATION TO SHOW THAT IT NORMALLY RECEIVES AT LEAST TEN PERCENT OF ITS SUPPORT FROM PUBLIC SOURCES. IN ADDITION, THE ORGANIZATION MUST BE "SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS." REGULATIONS SECTION 1.170A-9(E)(3). THE "ATTRACTION OF PUBLIC SUPPORT" REQUIREMENT IS SATISFIED IF THE ORGANIZATION MAINTAINS A CONTINUOUS PROGRAM FOR THE SOLICITATION OF FUNDS FROM THE PUBLIC OR CARRIES ON ACTIVITIES DESIGNED TO ATTRACT PUBLIC SUPPORT. IN DETERMINING WHETHER A CONTINUOUS AND BON-A-FIDE SOLICITATION PROGRAM IS MAINTAINED, THREE FACTORS ARE CONSIDERED. THE FIRST FACTOR IS THAT THE SCOPE OF THE ORGANIZATION'S FUNDRAISING ACTIVITIES SHOULD BE REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. THE SECOND FACTOR IS THAT A NEW ORGANIZATION MAY RELY ON LIMITED SOURCES OR AMOUNTS OF SUPPORT UNTIL IT CAN EXPAND ITS SOLICITATION PROGRAM OR ACTIVITIES. THE THIRD FACTOR IS THAT THE FACTS AND CIRCUMSTANCES OF EACH CASE ARE ANALYZED IN ACCORDANCE WITH THE ORGANIZATION'S NATURE AND PURPOSE. REGULATION SECTION 1.170A-9(E)(3)(II). FOR PURPOSES OF THE FACTS AND CIRCUMSTANCES TEST PURSUANT TO SECTION 1.170A-9(E)(3) OF THE REGULATIONS, THE ORGANIZATION MUST SATISFY BOTH THE TEN PERCENT COMPONENT OF THE TEST AND THE "ATTRACTION OF PUBLIC SUPPORT" COMPONENT OF THE TEST IN ORDER TO ESTABLISH THAT, UNDER ALL THE FACTS AND CIRCUMSTANCES, THE ORGANIZATION IS A "PUBLICLY SUPPORTED" ORGANIZATION. APPLYING THESE CRITERIA TO THE CHARITY, IT IS CLEAR THAT IT MEETS THIS TEST. 1. PERCENTAGE OF FINANCIAL SUPPORT. AS THE PERCENTAGE OF SUPPORT FROM PUBLIC SOURCES INCREASES, THE BURDEN OF ESTABLISHING OTHER FACTORS DECREASES. REGULATION SECTION 1.170A-9(E)(3)(III). OVER THE CONTINUOUS FIVE YEAR PERIOD COMMENCING ON JANUARY 1, 2013 UNTIL DECEMBER 31, 2017, THE CHARITY HAS RECEIVED, IN THE AGGREGATE, 29% OF ITS TOTAL SUPPORT FROM THE GENERAL PUBLIC. FOR THE PERIOD ENDED DECEMBER 31, 2017 THE TOTAL SUPPORT WAS 29%. 2. SOURCES OF SUPPORT. THE FACT THAT THE ORGANIZATION RECEIVES ITS SUPPORT FROM A "REPRESENTATIVE NUMBER OF PERSONS" RATHER THAN FROM MEMBERS OF A SINGLE FAMILY INDICATES A "PUBLICLY SUPPORTED" NATURE. REGULATION SECTION 1.170A-9(E)(3)(IV). THE ORGANIZATION HAS AN ACTIVE PROGRAM OF SOLICITATION OF CONTRIBUTIONS FROM THE PUBLIC. ITS SOLICITATIONS TARGET PRIMARILY CORPORATIONS, INDIVIDUALS AND PRIVATE FOUNDATIONS. OVERALL, THE SUPPORT DURING THE PREVIOUS FIVE YEAR PERIOD DEMONSTRATES A VARIED BASE OF SUPPORT THAT CONTINUES TO GROW AND DIVERSIFY OVER TIME. 3. REPRESENTATIVE GOVERNING BODY. THE FACT THAT THE GOVERNING BODY OF THE ORGANIZATION REPRESENTS THE BROAD INTERESTS OF THE GENERAL PUBLIC RATHER THAN THE PERSONAL INTEREST OF CERTAIN DONORS IS INDICATIVE OF PUBLIC SUPPORT. REGULATION SECTION 1.170A-9(E)(3)(V). THE BOARD OF DIRECTORS OF THE CHARITY, DESCRIBED ABOVE, CONSISTS OF INDIVIDUALS FROM A VARIETY OF BACKGROUNDS AND EXPERIENCES. MORE IMPORTANT, THE BOARD INCLUDES EXTREMELY PROMINENT INDIVIDUALS IN THE BUSINESS, PHILANTHROPIC AND EDUCATIONAL FIELDS. THE MEMBERS OF THE BOARD ARE ONLY INTERESTED IN FURTHERING THE CHARITY'S MISSION - ALL OF THE BOARD IS COMMITTED IN THEIR PERSONAL AND PROFESSIONAL LIVES TO THE CHARITY'S MISSION WHICH IS REFLECTED IN THEIR LONGTIME COMMITMENT TO THE FIELD. 4. AVAILABILITY OF THE PUBLIC FACILITIES OR SERVICES. PROVISION OF FACILITIES OR SERVICES "DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS" IS CONSIDERED EVIDENCE THAT THE ORGANIZATION IS "PUBLICLY SUPPORTED." REGULATION SECTION 1.170A-9(E)(3)(VI). AS DESCRIBED ABOVE, THE CHARITY SUPPORTS A BROAD ARRAY OF PROGRAMS. AMONG THE FACTORS DELINEATED IN SECTION 1.170A-9(E)(3)(VI)OF THE REGULATIONS AS EVIDENCING THE AVAILABILITY OF PUBLIC FACILITIES OR SERVICES, THE FOLLOWING ARE PARTICULARLY RELEVANT TO THE CHARITY: (A) PARTICIPATION IN THE CHARITY'S PROGRAMS BY COMMUNITY LEADERS AND BY MEMBERS OF THE PUBLI
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE HEALTHY BUILDING NETWORK PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2017, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2017, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2014 THROUGH 2016 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF DECEMBER 31, 2017, THE ORGANIZATION HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HBN IS THE LEADING NATIONAL ORGANIZATION ADVOCATING FOR A REDUCTION IN THE USE OF TOXIC CHEMICALS IN BUILDING MATERIALS. HBN'S MISSION IS TO ADVANCE HUMAN AND ENVIRONMENTAL HEALTH BY IMPROVING HAZARDOUS CHEMICAL TRANSPARENCY AND INSPIRING PRODUCT INNOVATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SIGNALS FUNDAMENTAL, PERMANENT AND SYSTEMIC IMPROVEMENT IN THE BUILDING PRODUCTS INDUSTRY, AND IS A STRONG STEP TOWARDS HEALTH EQUITY IN BUILDING PRODUCTS. IN ADDITION, OUR INFLUENTIAL ELECTRONIC PUBLICATIONS REACH THOUSANDS OF HEALTHY BUILDING PROFESSIONALS, SCIENTISTS, RESEARCHERS AND OTHERS INTERESTED IN DECREASING CHEMICALS OF CONCERN AND ARE KEY RESOURCES FOR OPINION LEADERS IN THE FIELD. AS A THOUGHT LEADER, HBN FOCUSES ON MARKET TRENDS AND POLICY ISSUES THAT IMPACT THE GREEN BUILDING COMMUNITY. IN COMMUNICATING OUR LATEST RESEARCH FINDINGS WE ARE OFTEN THE FIRST TO RAISE NEW ISSUES OF CONCERN. 2. POWERFUL DATA TOOLS HBN OFFERS A SUITE OF DATA TOOLS DESIGNED TO INCREASE KNOWLEDGE, PROMOTE TRANSPARENCY AND INSPIRE PRODUCT INNOVATION. IT IS CURRENTLY DIFFICULT TO IDENTIFY HEALTHIER BUILDING MATERIALS BECAUSE BUILDING PRODUCT INGREDIENTS ARE NOT TYPICALLY OR RELIABLY DISCLOSED. HBN IS THE HEALTHY BUILDING MOVEMENT'S ACKNOWLEDGED LEADER IN ADVANCING THE DISCLOSURE OF THE CONTENTS AND RELATED HEALTH HAZARDS IN COMMONLY USED BUILDING PRODUCTS. OUR DATA TOOLS INCLUDE: O PHAROS: THE MOST COMPREHENSIVE INDEPENDENT DATABASE OF CHEMICALS, POLYMERS, METALS, AND OTHER SUBSTANCES - CURRENTLY AT 57,000 RECORDS AND COUNTING. USING DOZENS OF SCIENTIFIC LISTS FOR SPECIFIC HUMAN AND ENVIRONMENTAL HEALTH HAZARDS, IT AGGREGATES A VAST ARRAY OF INFORMATION USED FOR ANALYZING CHEMICALS OF CONCERN. THE TOOL ALSO PROVIDES A WEALTH OF INFORMATION ON CERTIFICATIONS AND STANDARDS USED TO MEASURE THE HEALTH IMPACTS OF BUILDING MATERIALS, INCLUDING VOC CONTENT AND EMISSIONS, RECYCLED AND BIOBASED CONTENT, AND MUCH MORE. O DATA COMMONS: THE CHEMICAL HAZARD DATA COMMONS IS A TOOL TO HELP SCIENTISTS, RESEARCHERS, AND PRODUCT INNOVATORS IDENTIFY PROBLEMATIC CHEMICALS AND COLLABORATE TO FIND SAFER ALTERNATIVES. WITH AN ACTIVE COMMUNITY FORUM AND AN EVER-EXPANDING LIBRARY OF SUBSTANCES - BUILT ON HBN'S POWERFUL PHAROS DATABASE - THE DATA COMMONS IS MORE THAN JUST A NEW WAY TO SEARCH FOR CHEMICAL INFORMATION. IT IS A SHARED DYNAMIC SPACE FOSTERING IDEAS, DIALOGUE, AND A FUTURE WHERE PRODUCTS FREE OF CHEMICAL HAZARDS ARE THE NORM AND ACCESSIBLE TO EVERYONE. O PORTICO: A WEB BASED APPLICATION DEVELOPED IN PARTNERSHIP WITH GOOGLE TO SIMPLIFY THE ANALYSIS, SELECTION, AND SPECIFICATION OF BUILDING PRODUCTS THAT MEET HEALTH AND TRANSPARENCY OBJECTIVES. IT CONNECTS DATA WITH PROJECT WORKFLOW AND HAS THREE MAIN FUNCTIONS: PROJECT MANAGEMENT, PRODUCT RESEARCH AND PRODUCT INFORMATION REQUESTS. USERS CAN MANAGE A BUILDING PROJECT BY DEFINING CRITERIA, SETTING GOALS AND TRACKING PROGRESS. PRODUCTS ARE ASSESSED AGAINST MORE THAN 57,000 CHEMICAL HAZARDS SOURCED FROM HBN'S PHAROS DATABASE, ALLOWING USERS TO SEARCH AND COMPARE MATERIALS FOR HEALTH AND ENVIRONMENTAL HAZARD SCREENING AND CERTIFICATION INFORMATION. LASTLY, PORTICO CONNECTS MANUFACTURERS AND THEIR SUPPLY CHAIN TO THEIR USERS, PROVIDING A DIRECT COMMUNICATIONS CHANNEL TO REQUEST AND PROVIDE MORE DETAILED INFORMATION ABOUT SPECIFIC PRODUCTS, STREAMLINING THE COMMUNICATIONS PROCESS AND SAVING TIME AND MONEY IN THE PROCESS. 3. CAPACITY-BUILDING EDUCATION HBN'S PRIMARY EDUCATION PROGRAM IS HOMEFREE, A NATIONAL INITIATIVE SUPPORTING AFFORDABLE HOUSING LEADERS WHO ARE IMPROVING HUMAN HEALTH BY USING LESS TOXIC BUILDING MATERIALS. HOMEFREE IS COMPRISED OF AN ONLINE RESOURCE PROVIDING CRITICAL INFORMATION TO THE AFFORDABLE HOUSING COMMUNITY, AS WELL AS SIX (6) COMMUNITIES OF PRACTICE, SPOTLIGHTING ON-THE GROUND DEMONSTRATION PROJECTS ACROSS THE COUNTRY. THROUGH HOMEFREE, HBN IS ENABLING THOSE WHO DEVELOP, OWN AND OPERATE AFFORDABLE HOUSING TO WORK AT THE FOREFRONT OF HEALTHY BUILDING PRACTICE BY ADAPTING OUR LEADING EDGE RESEARCH AND DECISION-MAKING TECHNOLOGY TO THE UNIQUE NEEDS AND OPPORTUNITIES IN THIS MARKET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CEO AND FINANCE DIRECTOR REVIEW THE 990 TAX RETURN UPON RECEIPT FROM THE PREPARERS. EACH REVIEWS THE RETURN SEPARATELY AND THEN MEET TO REVIEW AND ANSWER ANY QUESTIONS EACH PERSON MAY HAVE. A COPY OF THE 990 IS ALSO FORWARDED TO THE AUDIT COMMITTEE FOR REVIEW AND SUBSEQUENTLY TO THE REST OF THE BOARD OF DIRECTORS. WHEN THE REVIEW PROCESS IS COMPLETE AN OFFICER OF THE ORGANIZATION THEN SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE BOARD OF DIRECTORS AND KEY EMPLOYEES. THE ORGANIZATION REQUIRES DISCLOSURE OF ANY INTERESTS THAT MAY PRESENT A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A. THE SALARY OF THE PRESIDENT AND FOUNDER IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. B. KEY EMPLOYEES SALARY AMOUNTS ARE REVIEWED BY THE CEO ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A. THE SALARY OF THE CEO IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. B. KEY EMPLOYEES SALARY AMOUNTS ARE REVIEWED BY THE CEO ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE ON HBN'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSULTANTS & CONTRACTED SVC 419,886 1,308 8,859
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.87$1.25$3.62$5.05$4.70$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$0.63$3.27$5.24$4.16$1.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.50$2.19$2.51$3.20$0.69
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.39$0.51$2.88$4.02$2.97$1.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.35$1.83$3.06$2.61$0.45
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.56$1.38$2.79$2.59$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.47$1.18$2.41$2.07$0.34
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.26$0.83$1.84$1.99$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.27$0.99$1.95$1.70$0.25
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.22$0.74$1.62$1.45$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.15$0.56$1.19$1.18$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.65$0.10$0.56$1.04$1.04$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.10$0.55$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.10$0.64$0.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.06$0.32$0.88