Civic Intelligence

Green Building United

990 • Fiscal year 2019 • EIN 33-1010961

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

2401 Walnut StreetPhiladelphia, PA 19103

(215) 399-5790

Siviq Scores

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

Liabilities / Assets

55th percentile

0.05x

Higher debt load relative to assets than 55% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

59th percentile

7.5%

Higher net margin than 59% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$124,023

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$403,123

No earlier filing loaded for comparison.

Net Assets

$384,082

No earlier filing loaded for comparison.

Liabilities

$19,041

No earlier filing loaded for comparison.

Revenue

$885,426

No earlier filing loaded for comparison.

Expenses

$818,769

No earlier filing loaded for comparison.

Net Income

$66,657

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$403,123
Liabilities$19,041
Net Assets$384,082

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$885,426
Expenses$818,769
Net Income$66,657
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$885,426
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
Savings and Temporary Cash Investments$79,490$181,432▲ $101,942
Investments in Publicly Traded Securities$105,553$109,957▲ $4,404
Cash and Non-Interest-Bearing Accounts$92,671$60,578▼ $32,093
Prepaid Expenses and Deferred Charges$9,020$13,696▲ $4,676
Pledges and Grants Receivable$8,465$10,810▲ $2,345
Accounts Receivable$18,646$7,788▼ $10,858
Land, Buildings, and Equipment, Net$2,485$1,523▼ $962
Total Assets$342,172$403,123▲ $60,951
Other Assets Total$25,842$17,339▼ $8,503
Liabilities
Accounts Payable and Accrued Expenses$19,626$19,041▼ $585
Deferred Revenue$7,200--
Total Liabilities$26,826$19,041▼ $7,785
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$305,446$372,582▲ $67,136
Net Assets With Donor Restrictions$9,900$11,500▲ $1,600
Total Net Assets Fund Balance$315,346$384,082▲ $68,736
Total Liabilities and Net Assets / Fund Balance$342,172$403,123▲ $60,951

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,523$30,125$31,648
Land$0--
Other Assets Org$10,172--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alexander C DewsExecutive DirectorFT$114,689$9,334$124,023

Board Members and Trustees

NameTitle
Scott KellyBoard Chair
Laura EmanuelDevelopment Committee Chair
Jon JensenImmediate Past Chair
Daeen SalamBoard Vice Chair
Alesa RubendallBoard Member
Ariella MaronBoard Member
Bahareh Von BoekholdBoard Member
Bill FisherBoard Member
Charles LoomisBoard Member
Donald HaasBoard Member
James M Mcnamara IiBoard Member
Joseph ParisiBoard Member
Lisa ShulockBoard Member
Matthew ClearyBoard Member
Michael JouanehBoard Member
Mitchell SwannBoard Member
Scott ComptonBoard Member
Steve FinkelmanBoard Member
Tom BrubakerBoard Member
Yogesh SaojiBoard Member
Howard WaysBoard Member(until July'19)
Susan LowryBoard Secretary
Phil HinermanBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$648,894
Program Service Revenue
$231,008
Investment Income
$5,524
Other Revenue
$0
All Other Contributions
$597,266
Change in Net Assets
$66,657

Audited Revenue Reconciliation

Revenue per Audited Statements
$885,426
Revenue Not Reported on Form 990
$48,833
Total Revenue per Audited Statements
$934,259
Total Revenue per Form 990
$885,426
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$437,234
Other Expenses$381,535
Total Fundraising Expense$67,406
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$199,323$9,648$41,429$250,400
Current Officers, Directors, Trustees, and Key Employees$105,420$12,402$6,201$124,023
Fees for Services Other$116,623$5,941$0$122,564
Occupancy$51,443$2,812$6,280$60,535
Fees for Services Accounting$0$36,005$0$36,005
Payroll Taxes$25,786$1,310$3,980$31,076
Office Expenses$13,061$16,780$610$30,451
Other Employee Benefits$19,949$3,993$4,313$28,255
Travel$12,844$1,082$0$13,926
Information Technology$9,353$665$1,486$11,504
Depreciation Depletion$7,695$548$1,222$9,465
Other Expenses$5,261$1,600$0$6,861
Advertising$4,834$314$702$5,850
Insurance$3,568$1,505$567$5,640
Pension Plan Contributions$2,751$113$616$3,480
Total Functional Expenses$656,645$94,718$67,406$818,769

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$865,523
Expenses per Audited Statements$818,769
Total Expenses per Form 990$818,769
Expenses Not Reported on Form 990$46,754
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
Yes
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
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
2401 WALNUT STREET, PHILADELPHIA, PA 19103

Signing Officer

Name
Alex Dews
Title
Executive Director
Phone
2153995790
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alex Dews
Formed
2001
Legal Domicile
Pa
Voting Board Members
22
Independent Board Members
22
Employees
5
Volunteers
325

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 VI, Line 3

.

Pt VI, Line 3

CONTRACTED SERVICES

Pt VI, Line 3

The Organization has contracted 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 organization's 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 7A

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 organization's 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

DVGBC 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

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 director's 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 Organization's 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 United'S 2019 Program Services

Other

As the region's 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

.

Other

Green Building Education

Other

Green Building United provides trainings and educational events focused on cutting edge green building standards and practices. In 2019, Green Building United continued to deliver education programs around the LEED green building standard and other rating systems including Passive House, Living Building Challenge, and WELL. Green Building United produced three major events: The Sustainability Symposium, a day-long educational conference; The New Gravity Housing Conference, a two day-long educational conference; and the Groundbreaker Awards, honoring exemplary projects and leaders in the industry. Additionally, Green Building United coordinated building operator and energy code trainings for personnel in schools, multifamily housing, and large commercial buildings.

Other

.

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 public testimony and through engagement of its members on current legislative issues. In 2019, Green Building United coordinated a member advocacy accross Pennsylvania and Delaware to engage state and local lawmakers on legislative priorities impacting the green building sector.

Other

.

Other

Strategic Initiatives

Other

. Green Building United led the following strategic initiatives in 2019 to promote and engage the region in the organization's priority policy issue areas:

Other

. Green Building United managed the Philadelphia 2030 District, a private-sector led initiative to address climate change by reducing energy and water use and transportation emmissions at a district scale.

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.

Other

. Green Building United partnered with the Office of Sustainability to make Philadelphia's buildings more energy efficient through building operator trainings to help personnel improve building performance and updating its searchable green contractor database for building owners to connect with service providers that can meet their project needs.

Other

. In 2019, after the successful adoption of modern building codes in Pennsylvania and Philadelphia, Green Building United is offering ongoing trainings and networking opportunities to support energy code changes. Training for and communication between the architecture, engineering, and construction industries and the code enforcement community is essential for the full energy and energy cost savings potential to be realized.

Other

.

Form 990, Part IX, Line 11G

School programs 116623. 116623. 0. 0.

Form 990, Part IX, Line 11G

Administrative services 5941. 0. 5941. 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 Organization's 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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