Civic Intelligence

Green Building United

EIN 33-1010961 • 501(c)3 • Philadelphia, PA

Profile

The mission of Green Building United is to foster transformative impact in our communities through green building education and advocacy. (Additional information attached)

1601 Market StreetPhiladelphia, PA 19103

www.greenbuildingunited.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.17x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

77%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

86th percentile

53%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,672,635

Up $631,292 (+61%) from 2023

Liabilities

Up

$280,565

Up $5,893 (+2.1%) from 2023

Net Assets

Up

$1,392,070

Up $625,399 (+82%) from 2023

Revenue

Up

$1,887,251

Up $496,133 (+36%) from 2023

Expenses

Up

$1,272,369

Up $190,297 (+18%) from 2023

Net Income

Up

$614,882

Up $305,836 (+99%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2019: $403,123Liabilities 2019: $19,041Net Assets 2019: $384,0822019Assets 2020: $497,034Liabilities 2020: $19,185Net Assets 2020: $477,8492020Assets 2021: $573,102Liabilities 2021: $34,570Net Assets 2021: $538,5322021Assets 2022: $533,981Liabilities 2022: $87,699Net Assets 2022: $446,2822022Assets 2023: $1,041,343Liabilities 2023: $274,672Net Assets 2023: $766,6712023Assets 2024: $1,672,635Liabilities 2024: $280,565Net Assets 2024: $1,392,0702024

Highlighted filing

2024

Assets$1,672,635
Liabilities$280,565
Net Assets$1,392,070

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $885,426Expenses 2019: $818,769Net Income 2019: $66,6572019Revenue 2020: $757,062Expenses 2020: $668,654Net Income 2020: $88,4082020Revenue 2021: $717,288Expenses 2021: $666,840Net Income 2021: $50,4482021Revenue 2022: $803,128Expenses 2022: $883,727Net Income 2022: -$80,5992022Revenue 2023: $1,391,118Expenses 2023: $1,082,072Net Income 2023: $309,0462023Revenue 2024: $1,887,251Expenses 2024: $1,272,369Net Income 2024: $614,8822024

Highlighted filing

2024

Revenue$1,887,251
Expenses$1,272,369
Net Income$614,882

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$1,887,251
Mission and Program Overview

Mission

The mission of Green Building United is to foster transformative impact in our communities through green building education and advocacy. (Additional information attached)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$297,042$549,244▲ $252,202
Accounts Receivable$290,291$543,527▲ $253,236
Savings and Temporary Cash Investments$80,321$201,009▲ $120,688
Cash and Non-Interest-Bearing Accounts$50,859$73,953▲ $23,094
Pledges and Grants Receivable$40,661$61,255▲ $20,594
Prepaid Expenses and Deferred Charges$8,975$9,299▲ $324
Land, Buildings, and Equipment, Net$5,710$4,566▼ $1,144
Total Assets$1,041,343$1,672,635▲ $631,292
Other Assets Total$267,484$229,782▼ $37,702
Liabilities
Other Liabilities$241,158$225,656▼ $15,502
Deferred Revenue$25,000$29,333▲ $4,333
Accounts Payable and Accrued Expenses$8,514$25,576▲ $17,062
Total Liabilities$274,672$280,565▲ $5,893
Net Assets / Fund Balance
Net Assets With Donor Restrictions$479,583$1,052,105▲ $572,522
Net Assets Without Donor Restrictions$287,088$339,965▲ $52,877
Total Net Assets Fund Balance$766,671$1,392,070▲ $625,399
Total Liabilities and Net Assets / Fund Balance$1,041,343$1,672,635▲ $631,292

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,566$32,800$37,366
Land$0--
Other Assets Org$19,105--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard FreehExecutive DirectorFT$133,250$9,822$143,072
Amy CorneliusBoard Member(Schedule O)-$34,063-$34,063
Stasia MonteiroBoard Member(Schedule O)-$3,000-$3,000

Board Members and Trustees

NameTitle
Lisa ShulockBoard Chair
Lindsey WalaskiBoard Vice Chair
Angie BivensBoard Member
Ariella MaronBoard Member
Dominic McgrawBoard Member
Emma RaymontBoard Member
Kayla ReddingtonBoard Member
Kristin BrubakerBoard Member
Manny FerisBoard Member
Mpanda CasteloBoard Member
Patrick IsaacBoard Member
Raj DeshpandeBoard Member
Ron BeckerBoard Member
Sangeetha SambandamBoard Member
Uma MoriarityBoard Member
Kristin SullivanBoard Secretary
Adam CutlerBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,430,539
Program Service Revenue
$429,951
Investment Income
$12,373
Other Revenue
$14,388
All Other Contributions
$1,384,392
Change in Net Assets
$614,882

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,887,251
Revenue Not Reported on Form 990
$10,517
Total Revenue per Audited Statements
$1,897,768
Total Revenue per Form 990
$1,887,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$762,128
Other Expenses$510,241
Total Fundraising Expense$49,401
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$353,863$104,788$28,108$486,759
Fees for Services Other$195,246$13,861$0$209,107
Current Officers, Directors, Trustees, and Key Employees$140,628$28,785$7,722$177,135
Fees for Services Accounting$0$55,655$0$55,655
Occupancy$42,831$4,666$4,927$52,424
Payroll Taxes$39,038$10,545$2,829$52,412
Other Employee Benefits$30,356$8,199$2,200$40,755
Information Technology$17,010$1,853$1,957$20,820
Office Expenses$5,175$6,757$319$12,251
Other Expenses$2,140$8,087$0$10,227
Depreciation Depletion$7,190$783$827$8,800
Pension Plan Contributions$3,774$1,020$273$5,067
Insurance$2,074$1,467$239$3,780
Total Functional Expenses$968,028$254,940$49,401$1,272,369

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,272,369
Total Expenses per Audited Statements$1,272,369
Total Expenses per Form 990$1,272,369
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability$225,656
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
Green Building United
EIN
33-1010961
Phone
2153995790
Address
1601 MARKET STREET, PHILADELPHIA, PA 19103

Signing Officer

Name
Richard Freeh
Title
Executive Director
Phone
2153995790
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Freeh
Formed
2001
Legal Domicile
Pa
Voting Board Members
19
Independent Board Members
18
Employees
10
Volunteers
172

Preparer

Firm
Snyder Daitz & Company
Address
1617 JOHN F KENNEDY BLVD SUITE 720, PHILADELPHIA, PA 19103
Preparer
Joseph P Leonard
Phone
2155636141
Supplemental Narrative

Additional Explanations

Pt III, Line 3

.

Pt VI, Line 3

CONTRACTED SERVICES

Pt VI, Line 3

The Organization has continued to contract with Your Part-Time Controller for its internal accounting services.

Pt VI, Line 6

.

Pt VI, Line 6

MEMBERS

Pt VI, Line 6

The organization has one class of members. Members may participate in the organizations governance, but do not receive distributions of income or assets from the organization.

Pt VI, Line 7A

.

Pt VI, Line 7A

MEMBERS VOTING RIGHTS

Pt VI, Line 8B

Each member is entitled to one vote in the election of the board of directors. Members are also permitted to vote on any proposed changes to the organizations by-laws affecting member roles. Members do not vote on the day to day business matters of the organization.

Pt VI, Line 7B

.

Pt VI, Line 7B

Members governance decisions

Pt VI, Line 7B

GBU by-laws allow the Board to appoint up to 1/3 of its directors, with the remaining 2/3 being elected by the members.

Pt VI, Line 8B

.

Pt VI, Line 8B

AUTHORIZED COMMITTEE

Pt VI, Line 8B

The Executive Committee is authorized to act on behalf of the Board. Minutes are kept of those meetings.

Pt VI, Line 11B

.

Pt VI, Line 11B

.

Pt VI, Line 11B

The finance committee reviews the Form 990 in detail with the preparer and provides any needed detail or explanation to the Board. The Board receives a copy via email and then has the opportunity to comment on it before the Form 990 is filed. Once ratified by the Board and submitted, the Form 990 is provided to anyone who would like to see it upon request.

Pt VI, Line 12C

.

Pt VI, Line 12C

Conflict of interest policy

Pt VI, Line 12C

Board members are given a copy of the conflict of interest policy annually and it is explained in detail. Board members sign conflict of interest forms each year.

Pt VI, Line 15A

.

Pt VI, Line 15A

Determination of compensation

Pt VI, Line 15B

.

Pt VI, Line 15B

For the hiring of the executive director, the comparability analysis and deliberation is done by a committee of board members, who report to the Board, where the hiring decision is made. Any salary increases in subsequent years are based on cost-of-living adjustments within the budget proposed by the finance committee and approved by the board, and on merit adjustments based on the successful achievement of the executive directors annual goals. The pay rate and salary increases for any other officers or key employees are similarly set through the budget process of the finance committee and approved by the board.

Pt VI, Line 19

.

Pt VI, Line 19

Availability of policies, documents & statements

Pt VI, Line 19

The Organization makes its financial statements and necessary policies and governing documents available upon request.

Pt XII, Line 2C

.

Pt XII, Line 2C

FINANCIAL OVERSIGHT

Pt XII, Line 2C

The Organizations finance committee oversees financial statements and selection of an independent auditor.

Other

.

Other

Part iii, line 4 - program accomplishments

Other

.

Other

Description of Green Building UnitedS 2023 Program Services

Other

As the regions leading green building organization, Green Building United, promotes the development of buildings that are sustainable, healthy for inhabitants, resilient, and cost effective. Through education, advocacy, and strategic initiatives Green Building United informs and engages individuals and organizations to transform the way buildings and communities are designed, built, and operated.

Other

Green Building Education

Other

Green Building United provides trainings and educational events focused on cutting edge green building standards and practices. In 2023, Green Building United continued to deliver education programs around the LEED green building standard and other rating systems including Passive House, Living Building Challenge, WELL, and Fitwel. Green Building United produced two major in-person events in 2023: The Sustainability Symposium, a one day-long educational conference and the Groundbreaker Awards, honoring exemplary projects and leaders in the industry. Green Building United also held the New Gravity Housing Conference (virtual), a half-day educational conference. Additionally, Green Building United provided numerous smaller educational opportunities on topics ranging from from multi-family housing retrofits to C-PACE financing.

Other

Policy and Advocacy

Other

Green Building United serves as a technical resource for elected officials and government administrators through participation on committees by providing updates to its members on current legislative issues. In 2023, Green Building United participated on committees to provide technical expertise on housing and energy programs in Philadelphia, new building requirements in Delaware, and ongoing educational programs around energy codes, building efficiency, and other issues impacting the green building sector.

Other

Strategic Initiatives

Other

. Green Building United led the following strategic initiatives in 2022 to promote and engage the region in the organizations priority policy issue areas:

Other

. Green Building United managed the Philadelphia 2030 District, an initiative to address climate change by reducing energy, transportation, and water emmissions at a district scale. Green Building United continued to convene 2030 District participants while adding several new properties representing multi-family condo owners.

Other

support to participating building owners to make change and measure results.

Other

. Delaware Pathways to Green Schools Program provides grants, one-on-one support, and expert resources to K-12 schools in Delaware that are committed to becoming healthier, more sustainable, and more energy efficient. The program

Other

engages students, teachers and building operators to reduce energy consumption and pursue other sustainability measures.

Other

. Green Building United partnered with the City of Philadelphia Office of Sustainability to assist large buildings with compliance with the Citys benchmarking and building energy performance program.

Other

. Green Building United partners with the Sierra Club of Pennsylvania to lead the Housing Equity Repairs and Electrification for Climate Justice (HERE4CJ) Coalition to explore the opportunities and barriers for healthy home repairs and equitable electrification in Philadelphia.

Other

.

Other

Part vii, line 9d - reportable compensation

Other

Amy Cornelius and Stasia Monteiro were compensated for work done as a consultant related to one of the organizations program grants.

Form 990, Part IX, Line 11G

Amy cornelius 34063. 34063. 0. 0.

Form 990, Part IX, Line 11G

Myth partners 17000. 17000. 0. 0.

Form 990, Part IX, Line 11G

Philly temps & perm 40987. 40987. 0. 0.

Form 990, Part IX, Line 11G

A-plan coaching 11000. 0. 11000. 0.

Form 990, Part IX, Line 11G

Revision architecture 9835. 9835. 0. 0.

Form 990, Part IX, Line 11G

Practical energy solutions 34481. 34481. 0. 0.

Form 990, Part IX, Line 11G

National wildlife federation 10000. 10000. 0. 0.

Form 990, Part IX, Line 11G

Institute for market transformation 27660. 26660. 1000. 0.

Form 990, Part IX, Line 11G

Stasia monteiro 3000. 3000. 0. 0.

Form 990, Part IX, Line 11G

Others 21081. 19220. 1861. 0.

Financial Statement Notes

Pt X, Line 2

FIN 48 FOOTNOTE

Pt X, Line 2

The Organization regularly reviews and evaluates its tax positions taken in previously filed information returns and as reflected in its financial statements, with regard to issues affecting its tax exempt status, unrelated business income, and related matters. The Organization believes that in the event of an examination by taxing authorities, the Organizations positions would prevail based upon the technical merits of such positions. Therefore, the Organization has concluded that no tax benefits or liabilities are required to be recognized.

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