2024-11-14T07:55:29-08:00 2023-12-31 SNYDER DAITZ & COMPANY 1617 JOHN F KENNEDY BLVD SUITE 720 PHILADELPHIA PA 19103 990 2023-01-01 331010961 GREEN BUILDING UNITED GREE 2153995790 1601 MARKET STREET PHILADELPHIA PA 19103 RICHARD FREEH EXECUTIVE DIRECTOR 2153995790 2024-11-14 true true Joseph P Leonard P00229620 2155636141 2024-11-10 X 2023 2024-10-15 13:58:12Z X Richard Freeh 1601 Market St2270 Phila PA 19103 1553695 false X www.greenbuildingunited.org X 2001 PA The mission of Green Building United is to foster transformative impact in our communities through green building education and advocacy. (Additional information attached) 18 17 9 197 0 0 497098 1059780 304063 321659 1046 9092 921 587 803128 1391118 0 0 468213 635077 0 73700 415514 446995 883727 1082072 -80599 309046 533981 1041343 87699 274672 446282 766671 X The mission of Green Building United is to foster transformative impact in our communities through green building education and advocacy. (Additional information attached) false false 839408 0 322246 See 2023 program service accomplishments in Schedule O. 839408 true true false false false false false false false false true false false true false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 15 0 true 9 true false false false false false false false false false false false false X 18 17 false true false false true true true true true false true true true true true true true true true true false PA X Richard Freeh 2153995790 1601 Market St2270 Phila PA 19103 X LISA SHULOCK Board Chair 4.00 X X 0 0 0 SUSAN LOWRY Immediate Past Chair 2.00 X X 0 0 0 ARIELLA MARON Board Vice Chair 4.00 X X 0 0 0 LINDSEY WALASKI Board Secretary 2.00 X X 0 0 0 RYAN SPIES Board Treasurer 2.00 X X 0 0 0 KRISTIN SULLIVAN Development Chair 2.00 X X 0 0 0 RON BECKER Board Member 1.00 X 0 0 0 BAHAREH VAN BOEKHOLD Board Member 1.00 X 0 0 0 AMY CORNELIUS Board Member(Schedule O) 1.00 X 18750 0 0 ADAM CUTLER Board Member 1.00 X 0 0 0 MANNY FERIS Board Member 1.00 X 0 0 0 STEVE FINKELMAN Board Member 1.00 X 0 0 0 BILL FISHER Board Member 1.00 X 0 0 0 MARY HALL Board Member (until Aug23) 1.00 X 0 0 0 PHIL HINERMAN Board Member 1.00 X 0 0 0 PATRICK ISAAC Board Member 1.00 X 0 0 0 JIM MCNAMARA Board Member (until Feb23) 1.00 X 0 0 0 UMA MORIARITY Board Member 1.00 X 0 0 0 SANGEETHA SAMBANDAM Board Member 1.00 X 0 0 0 MITCHELL SWANN Board Member 1.00 X 0 0 0 RICHARD FREEH Executive Director 55.00 X 125000 0 9575 143750 0 9575 1 false false false 0 43203 1016577 1059780 Green Building Education Fees 541900 66080 0 0 Contracted Services Projects 541900 255579 0 0 321659 9007 0 9007 162662 162577 85 85 0 0 85 Other Revenue 561000 587 587 0 0 587 1391118 322246 0 9092 153324 113669 23762 15893 404049 332283 30613 41153 314 249 32 33 35662 28283 3601 3778 41728 33096 4213 4419 2500 0 2500 0 50804 0 50804 0 173725 142425 31300 0 10504 5860 4224 420 21102 17241 1878 1983 57457 46942 5114 5401 702 573 63 66 6680 4815 1311 554 Program Event expenses 119118 113943 5175 0 Organization/staff development 4403 29 4374 0 1082072 839408 168964 73700 111622 50859 61179 80321 28499 40661 36974 290291 13301 8975 37366 31656 0 5710 227553 297042 54853 267484 533981 1041343 17820 8514 21667 25000 48212 241158 87699 274672 X 325199 287088 121083 479583 446282 766671 533981 1041343 309046 11343 X X false true X true false X 0 0 648894 586013 518632 497098 1059780 3310417 231008 169525 193767 304063 321659 1220022 0 0 879902 755538 712399 801161 1381439 4530439 0 286954 255956 308415 336182 695848 1883355 286954 255956 308415 336182 695848 1883355 2647084 5524 3730 4889 1046 9092 24281 5524 3730 4889 1046 9092 24281 4554720 0.58120 0.65050 0.00530 0.00410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 37366 31656 5710 5710 Security deposits 24414 Right of use asset 237514 Website costs 5556 267484 Lease liability 241158 241158 X 1402461 11343 11343 1391118 1391118 1082072 1082072 1082072 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. 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 was compensated for work done as a consultant related to one of the organizations program grants. Form 990, Part IX, Line 11g PRACTICAL ENERGY SOLUTIONS 47266. 47266. 0. 0. Form 990, Part IX, Line 11g PHILLY TEMPS & PERM 23381. 23381. 0. 0. Form 990, Part IX, Line 11g INSTITUTE FOR MARKET TRANSFORMATION 20000. 20000. 0. 0. Form 990, Part IX, Line 11g BRANDYWINE VALLEY FRIENDS 18815. 18815. 0. 0. Form 990, Part IX, Line 11g STIPEND STEERING COMMITTEE 18000. 18000. 0. 0. Form 990, Part IX, Line 11g VSE CORPORATION 14925. 0. 14925. 0. Form 990, Part IX, Line 11g A-PLAN COACHING 11000. 0. 11000. 0. Form 990, Part IX, Line 11g NATIONAL WILDLIFE FEDERATION 8000. 8000. 0. 0. Form 990, Part IX, Line 11g MOVING 4925. 0. 4925. 0. Form 990, Part IX, Line 11g ENERGY EFFICIENT EARTH 2000. 2000. 0. 0. Form 990, Part IX, Line 11g OTHERS 5413. 4963. 450. 0.