Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
990 • Fiscal year 2020 • EIN 26-0893414
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
46th percentile
Higher debt load relative to revenue than 46% of similar nonprofits.
Net Margin
95th percentile
Higher net margin than 95% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Assets
Up$82,712,891
Up $44,455,010 (+116%) from 2019
Net Assets
Up$40,439,043
Up $39,548,427 (+4441%) from 2019
Liabilities
Up$42,273,848
Up $4,906,583 (+13%) from 2019
Revenue
Up$93,058,090
Up $49,273,402 (+113%) from 2019
Expenses
Up$53,632,891
Up $5,908,275 (+12%) from 2019
Net Income
Up$39,425,199
Up $43,365,127 (+1101%) from 2019
The green business certification inc. (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.
Gbci provides third-party credentialing and verification for several rating systems relating to the built environment. It was in january 2008 with the support of the u.s. Green building council to provide independent oversight of the leadership in energy and environmental design (leed) project certification and professional credentialing processes. Gbci has expanded its certification efforts to eight rating systems all within the sustainability umbrella including peer, true, sites, icp, reli and well. Gbci also oversees professional credentials including the leed professional credentials, which denote leadership in green building and to distinguish building professionals with the knowledge and skills to successfully steward the leed certification process. Additional gbci credentials include the sites ap, the well ap, city climate planner, sea and sep, the leed green rater, the true advisor and edge experts.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $4,476,769 | $54,449,894 | ▲ $49,973,125 |
| Investments in Publicly Traded Securities | $4,071,438 | $4,307,699 | ▲ $236,261 |
| Accounts Receivable | $7,279,204 | $771,932 | ▼ $6,507,272 |
| Intangible Assets | $882,364 | $725,178 | ▼ $157,186 |
| Investments Other Securities | $6,625,732 | $710,856 | ▼ $5,914,876 |
| Prepaid Expenses and Deferred Charges | $118,534 | $89,392 | ▼ $29,142 |
| Other Notes and Loans Receivable, Net | $66,097 | $52,364 | ▼ $13,733 |
| Total Assets | $38,257,881 | $82,712,891 | ▲ $44,455,010 |
| Other Assets Total | $14,737,743 | $21,605,576 | ▲ $6,867,833 |
| Liabilities | |||
| Deferred Revenue | $20,961,578 | $20,242,003 | ▼ $719,575 |
| Other Liabilities | $13,050,683 | $18,661,440 | ▲ $5,610,757 |
| Accounts Payable and Accrued Expenses | $3,355,004 | $3,370,405 | ▲ $15,401 |
| Total Liabilities | $37,367,265 | $42,273,848 | ▲ $4,906,583 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $890,616 | $40,439,043 | ▲ $39,548,427 |
| Total Net Assets Fund Balance | $890,616 | $40,439,043 | ▲ $39,548,427 |
| Total Liabilities and Net Assets / Fund Balance | $38,257,881 | $82,712,891 | ▲ $44,455,010 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $239,676 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Roger Platt | Sr. Vice President | FT | $358,167 | $50,424 | $408,591 |
| Scot Horst | Founder of Arc Skoru | FT | $360,884 | $47,233 | $408,117 |
| Brendan M Owens | Sr. Vice President Till 12/31/2020 | FT | $234,381 | $69,738 | $304,119 |
| Roger Limoges | Sr. Vice President | FT | $197,113 | $39,406 | $236,519 |
| Kimberly Laverne Lewis | Sr. Vice President | FT | $203,590 | $25,790 | $229,380 |
| Mahesh Ramanujam | President & CEO of Usgbc/gbci | PT | $180,000 | $12,649 | $192,649 |
| Name | Title |
|---|---|
| Harry Gordon | Chair, Gbci Board |
| Don Anderson | Vice Chair |
| George Bandy Jr | Director |
| Jacquelynn Henke | Director |
| Liberty Munson | Director |
| Beau Armstrong | Secretary-treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| US Green Building Council | Management And Royalty | 2101 L STREET NW SUITE 500, Washington, DC 20037 | $30,108,202 |
| The Epsten Group INC | Certification Reviewer | 399 EDGEWOOD AVENUE, Atlanta, GA 30312 | $3,463,859 |
| Sri Quality System Registrar | Certification Reviewer | 300 NORTHPOINTE CIR 304, Seven Fields, PA 16046 | $2,149,886 |
| Catalyst Partners | Certification Reviewer | 502 2ND STREET NW 200, Grand Rapids, MI 49504 | $1,907,300 |
| Ecoworks Studio | Certification Reviewer | 1321 IVERSON STREET NE, Atlanta, GA 30307 | $1,585,154 |
| Line Item | Amount |
|---|---|
| Other Expenses | $37,937,362 |
| Salaries, Compensation, and Employee Benefits | $15,695,529 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | - | - | - | $14,932,896 |
| Other Salaries and Wages | - | - | - | $12,275,343 |
| Fees for Services Management | - | - | - | $11,291,887 |
| Royalties | - | - | - | $1,889,665 |
| Other Employee Benefits | - | - | - | $1,597,130 |
| Payroll Taxes | - | - | - | $1,239,220 |
| Pension Plan Contributions | - | - | - | $391,187 |
| Advertising | - | - | - | $303,397 |
| Office Expenses | - | - | - | $228,224 |
| Travel | - | - | - | $219,461 |
| Fees for Services Legal | - | - | - | $197,645 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $192,649 |
| Information Technology | - | - | - | $159,104 |
| Depreciation Depletion | - | - | - | $157,185 |
| Other Expenses | - | - | - | $117,357 |
| Occupancy | - | - | - | $117,197 |
| Fees for Services Accounting | - | - | - | $93,092 |
| Interest | - | - | - | $72,198 |
| Conferences and Meetings | - | - | - | $10,329 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $9,741 |
| Total Functional Expenses | $0 | $0 | $0 | $53,632,891 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $56,975,314 |
| Expenses per Audited Statements | $53,632,891 |
| Total Expenses per Form 990 | $53,632,891 |
| Expenses Not Reported on Form 990 | $3,342,423 |
| Expenses Not Reported on Financial Statements | $0 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| East Asia and the Pacific | General Expenses | Pyrll/rent/travel/consulting/legal/gen Office | 0 | 0 | $3,445,654 |
| South Asia | Investment in Green Business Certification Institute Private Limited - India | - | 0 | 0 | $651,342 |
| South America | General Expenses | Consulting/travel/other General Office Exp | 0 | 0 | $198,957 |
| East Asia and the Pacific | Program Services | Prometric (exam) Fees | 0 | 1 | $140,553 |
| Middle East and North Africa | General Expenses | Consulting/travel/other General Office Exp | 0 | 0 | $121,968 |
| North America | General Expenses | Legal/consulting/marketing | 0 | 0 | $83,122 |
| Middle East and North Africa | Program Services | Prometric (exam) Fees | 0 | 1 | $53,559 |
| North America | Program Services | Prometric (exam) Fees | 0 | 1 | $47,321 |
| Europe (including Iceland & Greenland) | Program Services | Prometric (exam) Fees | 0 | 2 | $30,989 |
| South Asia | General Expenses | Consulting | 0 | 0 | $25,616 |
| North America | Investment in Canada | - | 0 | 0 | $23,284 |
| Europe (including Iceland & Greenland) | General Expenses | Pyrll/consulting/other General Office | 0 | 0 | $19,164 |
| South Asia | Program Services | Prometric (exam) Fees | 0 | 1 | $12,946 |
| South America | Program Services | Prometric (exam) Fees | 0 | 2 | $3,053 |
| Sub-saharan Africa | Program Services | Prometric (exam) Fees | 0 | 0 | $748 |
| Central America and the Caribbean | Program Services | Prometric (exam) Fees | 0 | 0 | $670 |
| Russia and Neighboring States | Program Services | Prometric (exam) Fees | 0 | 0 | $268 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Arc Skoru, Inc. | $9,186,521 |
| Due to U.s. Green Building Council | $7,441,375 |
| Due to Gbci Canada | $1,045,228 |
| Deferred Portion of Purchase Price of Sites | $838,062 |
| Deferred Tax | $132,629 |
| Due to Green Business Certification Institute Private Ltd (gbci India) | $17,625 |
“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, 2020, were $11,291,887.”
“President & ceo of usgbc serves as a the president & ceo of gbci, which includes serving ex-officio non-voting on both boards”
“There is no committee which has been delegated the authority to act on behalf of the governing body.”
“The form 990 is completed each year by senior 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 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 and requesting that they respond to raise any questions or concerns they might have.”
“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; if they disclose a conflict they also abstain from voting related to the conflict.”
“The compensation for the president/ceo of gbci is recommended by the board to the usgbc board. This compensation is based on performance evaluations where they are measured against previously assigned objectives. The review is done by the chair of the board. To establish the initial compensation, a compensation survey was done by an external consulting firm which compares salaries to those of comparably sized ngos in the washington, dc region. Other employees' salaries are set by the ceo.”
“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.”
“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. Compensation reported on this form represents gbci portion only.”
“Credentialing consulting (exam/accred exp) 943,229. Certification consulting + customer service 10,073,115. Consulting 3,916,552.”
“Gbci is generally exempt from federal income taxes under the provisions of section 501(c)(6) of the internal revenue code. 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, 2020 and 2019. Gresb is subject to local country taxes per netherlands tax regulations. The subsidiary had a surplus for the year ended december 31, 2019, and as such a tax provision of $313,907, which is included with liabilities held for sale (discontinued operations) on the consolidated balance sheet. Gbci india is subject to local country taxes per india tax regulations. The subsidiary had no taxable surplus for each of the years ended december 31, 2020 and 2019, and as such, had no tax provision at december 31, 2020 and 2019. Arc is subject to federal, state or local tax authorities. There was no income tax expense reported for the years ended december 31, 2020 and 2019. Arc's net operating losses totaled $575,000 at december 31, 2019 and will begin to expire in 2022. Arc has recorded a full valuation allowance against these potential deferred tax assets based upon consideration of all available evidence as it is expected that the benefit will not be fully realized. As a result, arc statements reflect no deferred tax assets on a net basis as of december 31, 2020 and 2019. Gbci canada is subject to local country taxes per canada tax regulations. The subsidiary had a surplus for each of the years ended december 31, 2020 and 2019, and as such a tax provision of $36,182 and $45,996 at december 31, 2020 and 2019, respectively. Gbci europe is subject to local country taxes per germany tax regulations. The subsidiary had no taxable surplus for the years ended december 31, 2020, and as such, had no tax provision at december 31, 2020. The subsidiary had a surplus for the year ended december 31, 2019, and as such a tax provision of $271 at december 31, 2019. Management evaluated gbci's tax positions and concluded that gbci had taken no uncertain tax positions that require adjustment to the consolidated financial statements. Generally, gbci is no longer subject to income tax examination by the u.s. Federal, state or local tax authorities for years before 2017.”
“Affiliate revenue included in consolidated financial statement 11,956,936.”
“Gain on disposal of gresb bv reported in part viii, line 7 43,406,140. Related party revenue reported in part viii, line 7 5,159,959.”
“Affiliate expenses included in consolidated financial statement 3,342,423.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3355004 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3370405 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7279204 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 771932 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | GBCI PROVIDES THIRD-PARTY CREDENTIALING AND VERIFICATION FOR SEVERAL RATING SYSTEMS RELATING TO THE BUILT ENVIRONMENT. IT WAS IN JANUARY 2008 WITH THE SUPPORT OF THE U.S. GREEN BUILDING COUNCIL TO PROVIDE INDEPENDENT OVERSIGHT OF THE LEADERSHIP IN ENERGY AND ENVIRONMENTAL DESIGN (LEED) PROJECT CERTIFICATION AND PROFESSIONAL CREDENTIALING PROCESSES. GBCI HAS EXPANDED ITS CERTIFICATION EFFORTS TO EIGHT RATING SYSTEMS ALL WITHIN THE SUSTAINABILITY UMBRELLA INCLUDING PEER, TRUE, SITES, ICP, RELI AND WELL. GBCI ALSO OVERSEES PROFESSIONAL CREDENTIALS INCLUDING THE LEED PROFESSIONAL CREDENTIALS, WHICH DENOTE LEADERSHIP IN GREEN BUILDING AND TO DISTINGUISH BUILDING PROFESSIONALS WITH THE KNOWLEDGE AND SKILLS TO SUCCESSFULLY STEWARD THE LEED CERTIFICATION PROCESS. ADDITIONAL GBCI CREDENTIALS INCLUDE THE SITES AP, THE WELL AP, CITY CLIMATE PLANNER, SEA AND SEP, THE LEED GREEN RATER, THE TRUE ADVISOR AND EDGE EXPERTS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 303397 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MAHESH RAMANUJAM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8007951746 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2101 L STREET NW NO 500 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20037 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 40 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 192649 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 10329 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 30108202 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 3463859 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 2149886 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 1907300 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 1585154 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2101 L STREET NW SUITE 500 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 399 EDGEWOOD AVENUE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 300 NORTHPOINTE CIR 304 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 502 2ND STREET NW 200 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 1321 IVERSON STREET NE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | ATLANTA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | SEVEN FIELDS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | GRAND RAPIDS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | ATLANTA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | GA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | MI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | GA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 20037 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 30312 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 16046 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 49504 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 30307 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | US GREEN BUILDING COUNCIL |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | THE EPSTEN GROUP INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | SRI QUALITY SYSTEM REGISTRAR |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | CATALYST PARTNERS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | ECOWORKS STUDIO |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT AND ROYALTY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | CERTIFICATION REVIEWER |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | CERTIFICATION REVIEWER |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | CERTIFICATION REVIEWER |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | CERTIFICATION REVIEWER |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 43732288 |
| IRS990/CYOtherExpensesAmt | 0 | 37937362 |
| IRS990/CYOtherRevenueAmt | 0 | 5253521 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 44072281 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 39425199 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 15695529 |
| IRS990/CYTotalExpensesAmt | 0 | 53632891 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 93058090 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 20961578 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 20242003 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 157185 |
| IRS990/Desc | 0 | GBCI, FORMERLY KNOWN AS THE GREEN BUILDING CERTIFICATION INSTITUTE, CHANGED ITS NAME IN APRIL 2015 TO GREEN BUSINESS CERTIFICATION INC. TO REFLECT THE DIRECTION AND VISION FOR THE ORGANIZATION, WHICH IS TO EXTEND ITS CORE COMPETENCIES OF CERTIFICATION AND CREDENTIALING SERVICES TO ORGANIZATIONS THAT WANT TO ADVANCE GREEN BUSINESS AND SUSTAINABILITY PRACTICES. GBCI ADMINISTERS PROJECT CERTIFICATIONS, ALONG WITH PROFESSIONAL CREDENTIALS AND CERTIFICATIONS OF EDGE, ICP, LEED, PARKSMART, PEER, SITES, TRUE, RELI, AND WELL. GBCI IS COMPRISED OF 140+ STAFF EXPERTS AND SUPPORTS PROJECT TEAMS AND PROFESSIONALS IN OVER 160 COUNTRIES. THIRD-PARTY CERTIFICATION AND CREDENTIALING IS A SCIENTIFIC PROCESS BY WHICH A PRODUCT, PROCESS OR SERVICE IS REVIEWED BY A REPUTABLE AND UNBIASED THIRD PARTY TO VERIFY THAT A SET OF CRITERIA, CLAIMS OR STANDARDS ARE BEING MET. CERTIFICATION AND CREDENTIALING IS USED WITHIN THE GLOBAL GREEN BUILDING INDUSTRY TO DEMONSTRATE CREDIBILITY, PROVIDE A METRIC FOR COMPARISONS AND ADD SIGNIFICANT VALUE. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | GBCI |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 120 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 93092 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 197645 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 11291887 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 14932896 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 9741 |
| IRS990/ForeignActivitiesInd | 0 | 1 |
| IRS990/ForeignCountryCd | 0 | NL |
| IRS990/ForeignCountryCd | 1 | IN |
| IRS990/ForeignCountryCd | 2 | JA |
| IRS990/ForeignCountryCd | 3 | GM |
| IRS990/ForeignCountryCd | 4 | CA |
| IRS990/ForeignCountryCd | 5 | MX |
| IRS990/ForeignFinancialAccountInd | 0 | 1 |
| IRS990/ForeignOfficeInd | 0 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | FOUNDER OF ARC SKORU |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SR. VICE PRESIDENT TILL 12/31/2020 |
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| IRS990/MissionDesc | 0 | GREEN BUSINESS CERTIFICATION INC. (GBCI) IS THE PREMIER ORGANIZATION INDEPENDENTLY RECOGNIZING EXCELLENCE IN GREEN BUSINESS INDUSTRY PERFORMANCE AND PRACTICE GLOBALLY. THROUGH RIGOROUS CERTIFICATION AND CREDENTIALING STANDARDS, GBCI DRIVES ADOPTION OF GREEN BUSINESS PRACTICES, WHICH FOSTERS GLOBAL COMPETITIVENESS AND ENHANCES ENVIRONMENTAL PERFORMANCE AND HUMAN HEALTH BENEFITS. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GBCI CREDENTIALS CONSIST OF COMPETENCY EXAMS AND CERTIFICATE PROGRAMS. THE EXAMS ARE CONSTRUCTED USING RIGOROUS TEST DEVELOPMENT BEST PRACTICES TO ASSESS WHETHER WORKING PROFESSIONALS HAVE THE MINIMUM COMPETENCIES TO PERFORM THEIR JOBS. GBCI CREDENTIALS REQUIRE ONGOING MAINTENANCE TO ENCOURAGE CREDENTIALED PROFESSIONALS TO PARTICIPATE IN LEARNING EXPERIENCES THAT DEMONSTRATE CONTINUED COMPETENCY AND UP-TO-DATE INDUSTRY KNOWLEDGE. GBCI DEVELOPS AND ADMINISTERS THE ISO/IEC 17024 ACCREDITED LEED PROFESSIONAL CREDENTIAL EXAMS, WHICH INCLUDE THE LEED GREEN ASSOCIATE AND LEED AP WITH SPECIALTY CREDENTIALS, THE WELL AP, THE SITES AP, THE SUSTAINABILITY EXCELLENCE CREDENTIALS, AND THE URBAN GREENHOUSE GAS INVENTORY SPECIALIST CREDENTIAL. GBCI ALSO ADMINISTERS THE TRUE ADVISOR CERTIFICATE PROGRAM |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | GBCI ADMINISTERS THE LEED CERTIFICATION PROGRAM, PERFORMING THIRD-PARTY TECHNICAL REVIEWS AND VERIFICATION OF REGISTERED PROJECTS TO DETERMINE IF THEY HAVE MET THE STANDARDS SET FORTH BY THE LEED GREEN BUILDING RATING SYSTEM. LEED, OR LEADERSHIP IN ENERGY & ENVIRONMENTAL DESIGN, IS THE MOST WIDELY USED GREEN BUILDING RATING SYSTEM IN THE WORLD AND AN INTERNATIONAL SYMBOL OF EXCELLENCE IN GREEN BUILDING. DEVELOPED BY THE U.S. GREEN BUILDING COUNCIL (USGBC), LEED PROVIDES A FRAMEWORK FOR HEALTHY, EFFICIENT AND COST-SAVING GREEN BUILDINGS. LEED CERTIFICATION IS A GLOBALLY RECOGNIZED SYMBOL OF SUSTAINABILITY ACHIEVEMENT AND LEADERSHIP. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | GBCI ADMINISTERS IWBI'S WELL BUILDING STANDARD, AN EVIDENCE-BASED STANDARD, WHICH SETS PERFORMANCE REQUIREMENTS IN TEN CATEGORIES: AIR, WATER, NOURISHMENT, LIGHT, FITNESS, COMFORT, MIND, SOUND, MATERIALS, AND COMMUNITY. CERTIFICATION ALLOWS BUILDING OWNERS AND EMPLOYERS TO KNOW THAT THEIR SPACE IS PERFORMING RELATED TO HEALTH AND WELL-BEING OF OCCUPANTS. GBCI SUPPORTS THE ADVANCEMENT OF WELL BY PROVIDING CERTIFICATION, PRECERTIFICATION AND PERFORMANCE TESTING SERVICES FOR WELL CERTIFICATION PROGRAMS. GBCI ALSO PROVIDES TRAINING TO PERFORMANCE TESTING AGENTS. WELL WAS PIONEERED BY DELOS AND IS MANAGED BY THE INTERNATIONAL WELL BUILDING INSTITUTE. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 1 | GBCI ADMINISTERS PEER, OR PERFORMANCE EXCELLENCE IN ELECTRICITY RENEWAL-A COMPREHENSIVE, CONSUMER-CENTRIC, DATA-DRIVEN RATING SYSTEM FOR MEASURING AND IMPROVING POWER SYSTEM PERFORMANCE AND ELECTRICITY INFRASTRUCTURE. THE PEER RATING SYSTEM SERVES AS A TOOL TO ACCELERATE TRANSFORMATION OF THE ELECTRICITY SECTOR. PEER EVALUATES AND VERIFIES A POWER SYSTEM'S PERFORMANCE ACROSS FOUR CATEGORIES: RELIABILITY AND RESILIENCY; ENERGY EFFICIENCY AND ENVIRONMENT; OPERATIONS, MANAGEMENT AND SAFETY; AND GRID SERVICES. THE PROGRAM CAN BE USED FOR POWER SYSTEMS OF ALL SIZES, INCLUDING CAMPUSES, MICROGRIDS, CRITICAL INFRASTRUCTURE, AN ENTIRE CITY'S GRID OR A UTILITY TERRITORY, AND EVEN TRANSIT SYSTEMS. A PEER CERTIFICATION SIGNIFIES THAT A SYSTEM IS RESILIENT IN THE FACE OF DISASTERS, RELIABLE IN ITS ABILITY TO MEET EVERYDAY NEEDS AND SUSTAINABLE IN A WAY THAT PRIORITIZES EFFICIENCY AND MITIGATES THE IMPACTS OF CLIMATE RISK. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 2 | GBCI ADMINISTERS THE SUSTAINABLE SITES INITIATIVE (SITES)-A COMPREHENSIVE RATING SYSTEM (SITES) DESIGNED TO DISTINGUISH SUSTAINABLE LANDSCAPES, MEASURE THEIR PERFORMANCE, AND ULTIMATELY ELEVATE THE VALUE OF LANDSCAPES. THE RATING SYSTEM CAN BE APPLIED TO DEVELOPMENT PROJECTS LOCATED ON SITES WITH OR WITHOUT BUILDINGS, RANGING FROM NATIONAL PARKS, TO CORPORATE CAMPUSES, STREETSCAPES AND HOMES. BY SUPPORTING THE DEVELOPMENT OF HEALTHY, THRIVING COMMUNITIES AND NEIGHBORHOODS, SITES DRIVES SUSTAINABILITY EFFORTS BEYOND THE BUILDING |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 3 | AN INNOVATION OF IFC, A MEMBER OF THE WORLD BANK GROUP, EDGE IS A GREEN BUILDING CERTIFICATION SYSTEM FOCUSED ON MAKING BUILDINGS IN EMERGING MARKETS MORE RESOURCE-EFFICIENT. IT EMPOWERS DEVELOPERS AND BUILDERS TO QUICKLY IDENTIFY THE MOST COST-EFFECTIVE WAYS TO REDUCE ENERGY USE, WATER USE AND EMBODIED ENERGY IN MATERIALS. EDGE EMPOWERS EMERGING MARKETS TO SCALE UP RESOURCE-EFFICIENT BUILDINGS IN A FAST, EASY AND AFFORDABLE WAY. GBCI ADMINISTERS EDGE CERTIFICATION IN OVER 140 COUNTRIES AROUND THE WORLD. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 4 | GBCI ADMINISTERS PARKSMART, THE WORLD'S ONLY RATING SYSTEM THAT DEFINES, MEASURES AND RECOGNIZES HIGH-PERFORMING, SUSTAINABLE PARKING STRUCURES. DEVELOPED BY INDUSTRY EXPERTS, PARKSMART APPLIES TO NEW AND EXISTING FACILITIES AND ASSESSES PROJECTS IN SEVERAL CATEGORIES, INCLUDING PARKING STRUCTURE MANAGEMENT, PROGRAMMING, DESIGN AND TECHNOLOGY. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 5 | TRUE IS A CERTIFICATION PROGRAM DEDICATED TO MEASURING, IMPROVING AND RECOGNIZING ZERO WASTE PERFORMANCE BY ENCOURAGING THE ADOPTION OF SUSTAINABLE RESOURCE MANAGEMENT AND WASTE REDUCTION PRACTICES WHICH CONTRIBUTE TO POSITIVE ENVIRONMENTAL, HEALTH AND ECONOMIC OUTCOMES. TRUE IS DESIGNED TO HELP GUIDE THE TRANSITION TO A CIRCULAR ECONOMY BY SUPPORTING BUSINESSES AND COMMUNITIES IN RE-THINKING OLD ASSUMPTIONS AND RE-DESIGNING PROCESSES TO ENSURE THAT ALL RESOURCES ARE VALUED FOR THEIR HIGHEST AND BEST USE. A TRUE CERTIFIED PROJECT'S GOAL IS TO DIVERT ALL SOLID WASTE FROM THE LANDFILL, INCINERATION AND THE ENVIRONMENT. FACILITIES ACHIEVE CERTIFICATION BY MEETING AN AVERAGE OF 90% OR GREATER OVERALL WASTE DIVERSION OVER A PERIOD OF 12 MONTHS, AS WELL AS IMPLEMENTING A SERIES OF CREDITS AND MINIMUM PROGRAM REQUIREMENTS |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 6 | ARC IS A TECHNOLOGY PLATFORM WHICH WAS ESTABLISHED TO MEASURE THE PERFORMANCE OF PLACES, SPACES AND CITIES. BY PROVIDING YOUR DATA FOR ENERGY, WATER, WASTE, TRANSPORTATION AND HUMAN EXPERIENCE, ARC WILL PROVIDE A PERFORMANCE SCORE FOR YOUR PROJECT AND COMPARE IT TO LOCAL AND GLOBAL BENCHMARKS. OUR PLATFORM ALLOWS YOU TO PURSUE LEED CERTIFICATION OR SIMPLY MEASURE, TRACK AND IMPROVE THE PERFORMANCE OF YOUR PROJECT. WE ALLOW YOU TO UNDERSTAND THE SUSTAINABILITY OF YOUR PROJECT, PERFORM IN DEPTH ANALYSIS OF YOUR OPERATIONS, PROVIDE REPORTING TO STAKEHOLDERS AND BE RECOGNIZED FOR LEADERSHIP. VALUE ADD CAPABILITIES INCLUDE THE ABILITY TO EVALUATE RISK LEVELS FOR NATURAL HAZARDS, DETERMINE CARBON EMISSIONS, UNDERSTAND YOUR PROGRESS TOWARD A CLEAN ENERGY ECONOMY, AND IDENTIFY COSTS AND BENEFITS RELATED TO YOUR OPERATIONS THROUGH LIFE CYCLE ANALYSIS |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 7 | THE CITY CLIMATE PLANNER PROGRAM HELPS CITY STAFF AND THEIR PARTNERS DEVELOP THE SKILLS NEEDED TO ADVANCE LOCAL CLIMATE ACTION IN CITIES WORLDWIDE. THE URBAN GREENHOUSE GAS INVENTORY SPECIALIST CREDENTIAL FOCUSES ON COMMUNITY-LEVEL GREENHOUSE GAS EMISSIONS INVENTORY ACCOUNTING, WHICH IS A KEY BUILDING BLOCK IN DEVELOPING QUALITY CLIMATE ACTION PLANS. IT IS GEARED TOWARD PRACTITIONERS DEVELOPING CITY AND COMMUNITY-SCALE GREENHOUSE GAS INVENTORIES AND IS BASED ON THE GLOBAL PROTOCOL FOR COMMUNITY-SCALE GREENHOUSE GAS EMISSION INVENTORIES (GPC), THE MOST COMPREHENSIVE GLOBAL PROTOCOL FOR CALCULATING AND REPORTING GHG INVENTORIES. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 8 | GBCI ADMINISTERS THE INVESTOR CONFIDENCE PROJECT (ICP), AND ITS INVESTOR READY ENERGY EFFICIENCY CERTIFICATION (IREE). ICP IS A GLOBAL UNDERWRITING STANDARD FOR DEVELOPING AND MEASURING ENERGY EFFICIENCY RETROFITS FOR COMMERCIAL AND MULTIFAMILY RESIDENTIAL BUILDINGS. THROUGH ITS IREE CERTIFICATION, ICP AIMS TO STANDARDIZE ENERGY EFFICIENCY UPGRADES AND TRANSFORM THE ENERGY EFFICIENCY MARKET BY INCREASING CONFIDENCE IN THE FINANCIAL AND ENVIRONMENTAL PERFORMANCE OF BUILDING RETROFITS. BY ONLY CERTIFYING PROJECTS THAT ADHERE TO RIGOROUS STANDARDS AND BEST PRACTICES, ICP REDUCES RISK FOR INVESTORS AND LOWERS TRANSACTION COSTS FOR BUYERS AND SELLERS OF ENERGY EFFICIENCY. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 9 | THE SUSTAINABILITY EXCELLENCE ASSOCIATE (SEA) AND SUSTAINABILITY EXCELLENCE PROFESSIONAL (SEP) CREDENTIALS RECOGNIZE INDIVIDUALS DEDICATED TO MAKING THE WORLD A MORE SUSTAINABLE PLACE - ECONOMICALLY, SOCIALLY, AND ENVIRONMENTALLY. THE SEA IS DESIGNED FOR EMERGING SUSTAINABILITY PROFESSIONALS, INCLUDING STUDENTS, RECENT GRADUATES OR PROFESSIONALS LOOKING TO INCORPORATE SUSTAINABILITY CONCEPTS INTO THEIR CAREER. THE SEP DESIGNATES AN INDIVIDUAL WHO HAS EXTENSIVE EXPERIENCE IN SUSTAINABILITY AND WHO CAN DEMONSTRATE PROFESSIONAL EXCELLENCE IN THE FIELD. EARNING AN ISSP CREDENTIAL DEMONSTRATES THAT A PERSON HAS THE SKILLS AND KNOWLEDGE TO PLAN, IMPLEMENT AND EVALUATE THE INTEGRATION OF SUSTAINABILITY INTO ORGANIZATIONAL CULTURE AND PRACTICES AND IS ABREAST OF CURRENT ISSUES, TOOLS AND TECHNIQUES. THE CREDENTIALS WERE ORIGINALLY DEVELOPED BY THE INTERNATIONAL SOCIETY OF SUSTAINABILITY PROFESSIONALS (ISSP) AND ARE CURRENTLY OWNED AND ADMINISTERED BY GBCI. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 10 | GBCI PERFORMS TECHNICAL REVIEWS AND VERIFICATION OF RELI PROJECTS TO DETERMINE IF THEY HAVE MET THE STANDARDS SET FORTH BY THE RELI RESILIENT BUILDING RATING SYSTEM. OWNED BY USGBC, RELI IS A RATING SYSTEM THAT TAKES A HOLISTIC APPROACH TO RESILIENT DESIGN. IT CAN BE USED TO ASSESS AND PLAN FOR ALL OF THE ACUTE HAZARDS THAT BUILDINGS AND COMMUNITIES CAN FACE DURING UNPLANNED EVENTS, PREPARE TO MITIGATE AGAINST THESE HAZARDS AND DESIGN AND CONSTRUCT BUILDINGS TO MAINTAIN CRITICAL LIFE-SAVING SERVICES IN THE EVENT OF EXTENDED LOSS OF POWER, HEATING FUEL OR WATER. RELI'S COMPREHENSIVE APPROACH LAYS THE GROUNDWORK FOR RESILIENT, REGENERATIVE AND HEALTHY OUTCOMES THAT SUPPORT QUALITY OF LIFE. THE RATING SYSTEM INCLUDES MORE THAN 50 REQUIREMENTS AND CREDITS ACROSS 8 CATEGORIES, INCLUDING PANORAMIC DESIGN; HAZARD PREPAREDNESS AND ADAPTATION; COMMUNITY VITALITY; PRODUCTIVITY; HEALTH AND DIVERSITY; ENERGY, WATER AND FOOD; MATERIALS AND ARTIFACTS AND APPLIED CREATIVITY |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 10659 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 174405 |
| IRS990/PYOtherExpensesAmt | 0 | 32209062 |
| IRS990/PYOtherRevenueAmt | 0 | 603110 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 42996514 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -3939928 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 15515554 |
| IRS990/PYTotalExpensesAmt | 0 | 47724616 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 43784688 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 39425199 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 1889665 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4476769 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 54449894 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 3342423 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 53632891 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 123228 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 90212 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 7532099 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 11739161 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 794492 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 4 | 1209936 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 5 | 239676 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | GOODWILL |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DUE FROM U.S. GREEN BUILDING COUNCIL |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | DUE FROM ARC SKORU, INC. |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | DUE FROM GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LTD (GBCI INDIA) |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 4 | DUE FROM GBCI CANADA, INC |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 5 | DUE FROM GREEN BUSINESS CERTIFICATION INSTITUTE GMBH |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 3342423 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7441375 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 838062 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 9186521 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 17625 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 1045228 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 132629 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO U.S. GREEN BUILDING COUNCIL |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED PORTION OF PURCHASE PRICE OF SITES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DUE TO ARC SKORU, INC. |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | DUE TO GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LTD (GBCI INDIA) |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | DUE TO GBCI CANADA |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | DEFERRED TAX |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 11956936 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 48566099 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 12080164 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 48566099 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 44491991 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | GBCI IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. 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, 2020 AND 2019. GRESB IS SUBJECT TO LOCAL COUNTRY TAXES PER NETHERLANDS TAX REGULATIONS. THE SUBSIDIARY HAD A SURPLUS FOR THE YEAR ENDED DECEMBER 31, 2019, AND AS SUCH A TAX PROVISION OF $313,907, WHICH IS INCLUDED WITH LIABILITIES HELD FOR SALE (DISCONTINUED OPERATIONS) ON THE CONSOLIDATED BALANCE SHEET. GBCI INDIA IS SUBJECT TO LOCAL COUNTRY TAXES PER INDIA TAX REGULATIONS. THE SUBSIDIARY HAD NO TAXABLE SURPLUS FOR EACH OF THE YEARS ENDED DECEMBER 31, 2020 AND 2019, AND AS SUCH, HAD NO TAX PROVISION AT DECEMBER 31, 2020 AND 2019. ARC IS SUBJECT TO FEDERAL, STATE OR LOCAL TAX AUTHORITIES. THERE WAS NO INCOME TAX EXPENSE REPORTED FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019. ARC'S NET OPERATING LOSSES TOTALED $575,000 AT DECEMBER 31, 2019 AND WILL BEGIN TO EXPIRE IN 2022. ARC HAS RECORDED A FULL VALUATION ALLOWANCE AGAINST THESE POTENTIAL DEFERRED TAX ASSETS BASED UPON CONSIDERATION OF ALL AVAILABLE EVIDENCE AS IT IS EXPECTED THAT THE BENEFIT WILL NOT BE FULLY REALIZED. AS A RESULT, ARC STATEMENTS REFLECT NO DEFERRED TAX ASSETS ON A NET BASIS AS OF DECEMBER 31, 2020 AND 2019. GBCI CANADA IS SUBJECT TO LOCAL COUNTRY TAXES PER CANADA TAX REGULATIONS. THE SUBSIDIARY HAD A SURPLUS FOR EACH OF THE YEARS ENDED DECEMBER 31, 2020 AND 2019, AND AS SUCH A TAX PROVISION OF $36,182 AND $45,996 AT DECEMBER 31, 2020 AND 2019, RESPECTIVELY. GBCI EUROPE IS SUBJECT TO LOCAL COUNTRY TAXES PER GERMANY TAX REGULATIONS. THE SUBSIDIARY HAD NO TAXABLE SURPLUS FOR THE YEARS ENDED DECEMBER 31, 2020, AND AS SUCH, HAD NO TAX PROVISION AT DECEMBER 31, 2020. THE SUBSIDIARY HAD A SURPLUS FOR THE YEAR ENDED DECEMBER 31, 2019, AND AS SUCH A TAX PROVISION OF $271 AT DECEMBER 31, 2019. MANAGEMENT EVALUATED GBCI'S TAX POSITIONS AND CONCLUDED THAT GBCI HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, GBCI IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2017. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | AFFILIATE REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENT 11,956,936. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | GAIN ON DISPOSAL OF GRESB BV REPORTED IN PART VIII, LINE 7 43,406,140. RELATED PARTY REVENUE REPORTED IN PART VIII, LINE 7 5,159,959. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | AFFILIATE EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENT 3,342,423. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.