Form990
Click to see list of attachments
Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
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OMB No. 1545-0047
2018
Open to Public Inspection
A For the 2019 calendar year, or tax year beginning 01-01-2018 , and ending 12-31-2018
BCheck if applicable:
CName of organization
GREEN BUSINESS CERTIFICATION INC
 
 
Doing business as
GBCI
 
Number and street (or P.O. box if mail is not delivered to street address)
2101 L STREET NW NO 500
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WASHINGTON, DC20037
D Employer identification number

26-0893414
E Telephone number

G Gross receipts $ 47,563,298
F Name and address of principal officer:
MAHESH RAMANUJAM
2101 L STREET NW NO 500
WASHINGTON,DC20037
I
Tax-exempt status: ( 6 ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.GBCI.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 2007
M State of legal domicile: DC
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: GBCI'S MISSION IS TO ADVANCE THE QUALITY AND RIGOR OF GREEN BUSINESS CERTIFICATION AND CREDENTIALING PROGRAMS; TO DEVELOP AND ADMINISTER A CREDENTIALING PROGRAM FOR INDIVIDUALS DESIGNED TO SUPPORT THE LEED STANDARD FOR THE DESIGN, CONSTRUCTION, AND OPERATION OF HIGH PERFORMANCE GREEN BUILDINGS; AND TO OFFER OTHER CREDENTIALING AND/OR CERTIFICATION PROGRAMS AIMED AT IMPROVING GREEN BUILDING STANDARDS.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 5
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 5
5 Total number of individuals employed in calendar year 2018 (Part V, line 2a) ...... 5 103
6 Total number of volunteers (estimate if necessary) ............. 6 191
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 30,000 24,164
9 Program service revenue (Part VIII, line 2g) ......... 43,422,695 47,036,863
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 163,477 137,673
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 8,140 348,557
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 43,624,312 47,547,257
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 9,048,079 9,976,233
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 39,463,496 37,619,170
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 48,511,575 47,595,403
19 Revenue less expenses. Subtract line 18 from line 12....... -4,887,263 -48,146
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 44,415,596 35,943,142
21 Total liabilities (Part X, line 26)............. 35,370,429 27,068,315
22 Net assets or fund balances. Subtract line 21 from line 20..... 9,045,167 8,874,827
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
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Signature of officer Date
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Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2018)
Form 990 (2018)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: 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.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
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, GRESB, LEED, PARKSMART, PEER, SITES, TRUE 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.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
CREDENTIALING PROGRAMS:GBCI CREDENTIALS CONSIST OF COMPETENCY EXAMS AND CERTIFICATE PROGRAMS. THE GBCI CREDENTIALING TEAM CONSISTS OF PROGRAM MANAGERS, TEST DEVELOPERS AND PSYCHOMETRICIANS WHO DESIGN, DEVELOP AND MAINTAIN THE CREDENTIALING EXAMS. 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 ANSI-ACCREDITED LEED PROFESSIONAL CREDENTIAL EXAMS, WHICH INCLUDE THE LEED GREEN ASSOCIATE AND LEED AP WITH SPECIALTY CREDENTIALS, THE WELL AP, THE SITES AP, THE URBAN GREENHOUSE GAS INVENTORY SPECIALIST CREDENTIAL. GBCI ALSO ADMINISTERS CERTIFICATE PROGRAMS, INCLUDING THE GREEN RATER AND TRUE ADVISOR CERTIFICATE.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
LEED: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 IS THE PREEMINENT PROGRAM FOR RATING THE DESIGN, CONSTRUCTION AND OPERATION OF GREEN BUILDINGS.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
PEER:GBCI ADMINISTERS PEER, OR PERFORMANCE EXCELLENCE IN ENERGY RENEWALA COMPREHENSIVE, CONSUMER-CENTRIC, DATA-DRIVEN SYSTEM FOR EVALUATING POWER SYSTEM PERFORMANCE. THE PEER SYSTEM SERVES AS A TOOL TO ACCELERATE TRANSFORMATION OF THE ELECTRICITY SECTOR. BY ENGAGING IN THE PEER PROCESS, POWER GRIDS HAVE AN OPPORTUNITY TO GAIN COMPETITIVE ADVANTAGE BY DIFFERENTIATING THEIR PERFORMANCE, DOCUMENTING THE VALUE PRODUCED, AND DEMONSTRATING MEANINGFUL OUTCOMES. THROUGH PEER, POWER GRIDS CAN GAIN A COMPETITIVE ADVANTAGE BY DIFFERENTIATING PERFORMANCE, DOCUMENTING VALUE PRODUCED AND DEMONSTRATING MEANINGFUL OUTCOMES.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
WELL:GBCI ADMINISTERS THE WELL BUILDING STANDARDAN EVIDENCE-BASED STANDARD, WHICH SETS PERFORMANCE REQUIREMENTS IN SEVEN CATEGORIES: AIR, WATER, NOURISHMENT, LIGHT, FITNESS, COMFORT AND MIND. WELL CERTIFICATION ALLOWS BUILDING OWNERS AND EMPLOYERS TO KNOW THAT THEIR SPACE IS PERFORMING RELATED TO HEALTH AND WELL-BEING. WELL CERTIFIED SPACES AND WELL COMPLIANT CORE AND SHELL DEVELOPMENTS CAN HELP CREATE A BUILT ENVIRONMENT THAT IMPROVES THE NUTRITION, FITNESS, MOOD, SLEEP PATTERNS, AND PERFORMANCE OF ITS OCCUPANTS. WELL WAS PIONEERED BY DELOS AND IS MANAGED BY THE INTERNATIONAL WELL BUILDING INSTITUTE.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
SITES:GBCI ADMINISTERS THE SUSTAINABLE SITES INITIATIVE (SITES)A PROGRAM THAT OFFERS A SYSTEMATIC, COMPREHENSIVE RATING SYSTEM (SITES) DESIGNED TO DEFINE SUSTAINABLE SITES, 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.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
EDGE:EXCELLENCE IN DESIGN FOR GREATER EFFICIENCIES (EDGE) IS A GREEN BUILDING CERTIFICATION SYSTEM FOR NEW RESIDENTIAL AND COMMERCIAL BUILDINGS THAT ENABLES DESIGN TEAMS AND PROJECT OWNERS TO ASSESS THE MOST COST EFFECTIVE WAYS TO INCORPORATE ENERGY AND WATER SAVING OPTIONS INTO THEIR BUILDINGS. EDGE CERTIFICATION IS AVAILABLE FROM GBCI IN NEARLY 120 COUNTRIES AROUND THE GLOBE. GBCI IS A GLOBAL CERTIFICATION PROVIDER FOR EDGE AND THE EXCLUSIVE CERTIFICATION PROVIDER FOR EDGE PROJECTS IN INDIA. AN INNOVATION OF INTERNATIONAL FINANCE CORPORATION (IFC), EDGE IS A FAST AND EASY-TO-USE MASS MARKET TRANSFORMATION TOOL. IT EMPOWERS DEVELOPERS AND BUILDERS TO QUICKLY EVALUATE AND COMPARE ESTIMATED COSTS FOR DESIGN STRATEGIES TARGETING REDUCTIONS IN ENERGY USE, WATER USE, AND EMBODIED ENERGY IN MATERIALS. COST EFFECTIVE STRATEGIES INTEGRATED INTO THE PROJECT DESIGN ARE VERIFIED BY AN EDGE AUDITOR AND CERTIFIED BY GBCI.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
GRESB:THE GLOBAL REAL ESTATE SUSTAINABILITY BENCHMARK (GRESB) IS AN INDEPENDENTLY OPERATED SUBSIDIARY OF GBCI. ESTABLISHED IN 2009, GRESB AIDS INSTITUTIONAL INVESTORS BY ASSESSING AND QUANTIFYING THE SUSTAINABILITY PERFORMANCE OF REAL ESTATE PORTFOLIOS AROUND THE GLOBE. GRESB ENCOMPASSES MORE THAN 190 MEMBER COMPANIES, 60 OF WHICH ARE PENSION FUNDS AND THEIR FIDUCIARIES, JOINTLY REPRESENTING MORE THAN USD 11.2 TRILLION IN ASSETS UNDER MANAGEMENT. GRESB DATA IS USED BY MEMBERS THROUGHOUT THE INVESTMENT MANAGEMENT AND ENGAGEMENT PROCESS, WITH THE CLEAR GOAL OF OPTIMIZING THE RISK/RETURN PROFILE OF REAL ASSET INVESTMENTS. GRESB SEEKS TO OFFER INVESTMENT DECISION-MAKERS THE TOOLS AND STRATEGIES THEY NEED TO UNDERSTAND THE RISKS AND OPPORTUNITIES FOR THEIR INVESTMENTS, RECOGNIZE LEADERSHIP AND INNOVATION, AND ENGAGE EFFECTIVELY WITH COMPANIES, FUND MANAGERS AND OPERATING PARTNERS.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
PARKSMART:GBCI ADMINISTERS PARKSMART, THE WORLD'S ONLY RATING SYSTEM THAT DEFINES, MEASURES AND RECOGNIZES HIGH-PERFORMING, SUSTAINABLE GARAGES. 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.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
TRUE ZERO WASTE (FORMERLY KNOWN AS US ZERO WASTE):TRUE (TOTAL RESOURCE USE AND EFFICIENCY), THE NEW BRAND IDENTITY FOR ITS ZERO WASTE RATING SYSTEM. THE TRUE ZERO WASTE RATING SYSTEM HELPS BUSINESSES AND FACILITIES DEFINE, PURSUE AND ACHIEVE THEIR ZERO WASTE GOALS THROUGH PROJECT CERTIFICATION AND PROFESSIONAL CREDENTIALING. ZERO WASTE FACILITY CERTIFICATION IS BASED ON THE PEER-REVIEWED, INTERNATIONALLY ACCEPTED DEFINITION OF ZERO WASTEDEVELOPED BY THE ZERO WASTE INTERNATIONAL ALLIANCE (ZWIA), AND HAS BEEN ALIGNED WITH CREDIT REQUIREMENTS OF LEED FOR BUILDINGS OPERATIONS AND MAINTENANCE.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
ARC:ARC IS A NEW TECHNOLOGY VENTURE LAUNCHED TO FACILITATE LEED CERTIFICATION, MEASURE PERFORMANCE AND BENCHMARK GREEN BUILDING PROJECTS. ARC IS A SIMPLE DIGITAL PLATFORM FOR ALL PROJECTS PURSUING LEED CERTIFICATION AND WILL EVENTUALLY INCLUDE OTHER GREEN BUILDING RATING SYSTEMS, STANDARDS PROTOCOLS AND GUIDELINES. ARC SKORU INC. WAS CREATED BY GBCI TO MAKE USGBC, GBCI AND THEIR PARTNERS' VISIONS A REALITY BY CONNECTING PEOPLE ALL OVER THE WORLD TO ACTIONS AND INSPIRING THEM TO MAKE THE MOST INFORMED DECISIONS. THIS EMPOWERS PEOPLE TO CONNECT AND COLLABORATE TOWARD A COLLECTIVE HIGHER QUALITY OF LIFE. ARC SKORU IS THE GO-TO PLACE TO TRACK ALL OF THE INSPIRATIONS, CONNECTIONS AND ACTIONS RELATED TO THE SUSTAINABILITY OF OUR BUILT ENVIRONMENT.ARC SKORU USES ITS ARC PLATFORM TO ALLOW USERS TO MEASURE PERFORMANCE, MAKE IMPROVEMENTS AND BENCHMARK AGAINST OTHER PROJECTS. ARC IS A COMPLEMENT TO LEED AND OTHER GREEN BUILDING RATING SYSTEMS, STANDARDS, PROTOCOLS AND GUIDELINES AND ALLOWS BUILDINGS AND SPACES TO COMPARE PERFORMANCE METRICS AND CONNECT THOSE METRICS TO GREEN BUILDING STRATEGIES. ARC ENABLES INCREMENTAL IMPROVEMENTS AND CAN PUT A PROJECT ON TRACK FOR LEED OR OTHER RATING SYSTEM CERTIFICATION.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
CITY CLIMATE PLANNER (CCP):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.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
THE INVESTOR CONFIDENCE PROJECT (ICP):DEFINES A CLEAR ROAD-MAP FROM RETROFIT OPPORTUNITY TO RELIABLE INVESTOR READY ENERGY EFFICIENCY. IT IS A GLOBAL UNDERWRITING STANDARD FOR DEVELOPING AND MEASURING ENERGY EFFICIENCY RETROFITS AND IS ADMINISTERED BY GBCI. ITS IREE CERTIFICATION SIGNALS TO INVESTORS THAT A PROJECT HAS ADOPTED BEST PRACTICES THAT CAN HELP REDUCE TRANSACTION COSTS AND INCREASE SAVINGS. THE PROTOCOLS OFFER INVESTORS A CONSISTENT ROADMAP FOR ASSESSING RISK AND EXPECTED OUTCOMES FROM DEEP RETROFITS.
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
STAR COMMUNITIES:IN JUNE 2018, STAR INTEGRATED INTO LEED FOR COMMUNITIES AND CITIES IN THE NEAR TERM TO ADVANCE SUSTAINABLE CITIES WORLDWIDE. LEED FOR CITIES AND LEED FOR COMMUNITIES HELP COMMUNITIES AND CITIES SET GOALS, AND IMPLEMENT SUSTAINABILITY STRATEGIES AND PLANS TO MAINTAIN AND SUPPORT THESE GOALS. THE CITY OR COMMUNITY THEN SHARES PERFORMANCE DATA TO MEASURE AND TRACK PROGRESS TOWARD THOSE GOALS.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet  
Form 990 (2018)
Form 990 (2018)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II..............
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III.................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment..................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part IIIClick to see attachment.............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I(see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
Form 990 (2018)
Form 990 (2018)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I............
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
 
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L,
Part IV........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I.
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II...........
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
38
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2018)
Form 990 (2018)
Page 5
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
103
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletNL , IN , JA , CH , GM , CA
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? .........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? If "Yes," see instructions and file Form 4720, Schedule N .....
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income?
If "Yes," complete Form 4720, Schedule O ................
16
 
No
Form 990 (2018)
Form 990 (2018)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
5
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
5
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
Yes
 
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
 
No
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024-A if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletMAHESH RAMANUJAM2101 L STREET NW NO 500   WASHINGTON,DC20037 (800) 795-1746
Form 990 (2018)
Form 990 (2018)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) GAIL VITTORI......................................................................
CHAIR
 3.00
.................
  		X   X       0 0 0
(2) HARRY GORDON......................................................................
VICE CHAIR
 3.00
.................
  		X   X       0 0 0
(3) LIBERTY MUNSON......................................................................
SECRETARY - TREASURER
 3.00
.................
  		X   X       0 0 0
(4) DON ANDERSON......................................................................
MEMBER
 3.00
.................
  		X           0 0 0
(5) THOMAS MUELLER......................................................................
MEMBER
 3.00
.................
  		X           0 0 0
(6) MAHESH RAMANUJAM......................................................................
PRESIDENT & CEO OF USGBC/GBCI
 20.00
.................
  		    X       180,000 0 10,951
(7) SARAH ALEXANDER......................................................................
SVP
 40.00
.................
  		        X   158,813 0 34,299
(8) JAMIE STATTER......................................................................
VP
 40.00
.................
  		        X   146,300 0 16,633
(9) DROR KARNI......................................................................
SR. DIRECTOR
 40.00
.................
  		        X   140,978 0 16,736
(10) ABIGAIL HAMPSMIRE......................................................................
TECHNICAL DIRECTOR
 40.00
.................
  		        X   133,810 0 28,767
(11) KENNETH SIMPSON......................................................................
DIRECTOR
 40.00
.................
  		        X   130,700 0 16,126












Form 990 (2018)
Form 990 (2018)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 890,601 0 123,512
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet17
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
US GREEN BUILDING COUNCIL INC

2101 L STREET NW STE 500
WASHINGTON,DC20037 		MANAGEMENT & ROYALTY 37,234,186
THE EPSTEN GROUP INC

399 EDGEWOOD AVENUE
ATLANTA,GA30312 		CERTIFICATION REVIEWER 3,182,157
SRI QUALITY SYSTEM REGISTRAR

300 NORTHPOINTE CIR 304
SEVEN FIELDS,PA16046 		CERTIFICATION REVIEWER 1,853,720
PROMETRIC INC

PO BOX 223608
PITTSBURGH,PA152512608 		EXAM FEES 1,523,735
CATALYST PARTNERS

502 2ND STREET NW 200
GRAND RAPIDS,MI49504 		CERTIFICATION REVIEWER 1,460,435
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet25
Form 990 (2018)
Form 990 (2018)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 24,164
g Noncash contributions included in lines 1a - 1f:$  
h Total. Add lines 1a-1f.......MediumBullet 24,164
Program Service RevenueAmt Business Code
2a CERTIFICATION 900099 34,581,537 34,581,537    
b ACCREDITATION 900099 6,054,334 6,054,334    
c REGISTRATION 900099 4,030,249 4,030,249    
d FEES FOR SERVICE 900099 2,370,743 2,370,743    
e
f All other program service revenue.        
g Total. Add lines 2a–2f ....MediumBullet 47,036,863
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 141,085     141,085
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet        
(ii) Personal (i) Real
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss)......MediumBullet        
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory   12,629
b Less: cost or other basis and sales expenses 5,723 10,318
c Gain or (loss) -5,723 2,311
d Net gain or (loss).....MediumBullet -3,412     -3,412
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities..MediumBullet        
10a Gross sales of inventory, less
returns and allowances ..
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Business Code Miscellaneous Revenue
11a RELATED PARTY REVENUE 900099 339,801 339,801    
b MERCHANDISE 900099 8,756 8,756    
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 348,557
12 Total revenue. See Instructions......MediumBullet 47,547,257 47,385,420 0 137,673
Form 990 (2018)
Form 990 (2018)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21    
2 Grants and other assistance to domestic individuals. See Part IV, line 22    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 191,764      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 7,637,519      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 190,327      
9 Other employee benefits ....... 1,237,545      
10 Payroll taxes ........... 719,078      
11 Fees for services (non-employees):        
a Management ...... 17,457,015      
b Legal ......... 140,584      
c Accounting ........... 81,851      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 12,135      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 15,530,183      
12 Advertising and promotion .... 240,736      
13 Office expenses ....... 317,440      
14 Information technology ...... 50,869      
15 Royalties .. 2,062,600      
16 Occupancy ........... 144,026      
17 Travel ............ 554,040      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 42,524      
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 148,094      
23 Insurance ...        
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a CREDIT CARD FEES 526,223      
b OTHER EXPENSES 310,850      
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 47,595,403      
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2018)
Form 990 (2018)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........   1  
2 Savings and temporary cash investments ......... 18,029,573 2 8,070,446
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 4,779,614 4 6,150,127
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
  6  
7 Notes and loans receivable, net .... 304,393 7 48,623
8 Inventories for sale or use ........   8  
9 Prepaid expenses and deferred charges ...... 99,645 9 120,166
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a  
b Less: accumulated depreciation 10b     10c  
11 Investments—publicly traded securities . 5,630,749 11 5,569,075
12 Investments—other securities. See Part IV, line 11 ..... 6,578,287 12 6,661,973
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ............... 1,089,154 14 941,060
15 Other assets. See Part IV, line 11 ........... 7,904,181 15 8,381,672
16 Total assets. Add lines 1 through 15 (must equal line 34)... 44,415,596 16 35,943,142
Liabilities 17 Accounts payable and accrued expenses ..... 1,856,797 17 3,129,992
18 Grants payable ...   18  
19 Deferred revenue ......... 25,369,820 19 19,020,583
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 8,143,812 25 4,917,740
26 Total liabilities. Add lines 17 through 25.. 35,370,429 26 27,068,315
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets 9,045,167 27 8,874,827
28 Temporarily restricted net assets ...........   28  
29 Permanently restricted net assets   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund ...   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 9,045,167 33 8,874,827
34 Total liabilities and net assets/fund balances ........ 44,415,596 34 35,943,142
Form 990 (2018)
Form 990 (2018)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
47,547,257
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
47,595,403
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-48,146
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
9,045,167
5
Net unrealized gains (losses) on investments ...............
5
-122,292
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
98
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
8,874,827
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2018)
Form 990 (2018)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Name of the organization
GREEN BUSINESS CERTIFICATION INC
 
Employer identification number

26-0893414
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution. An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018) Page 2
Name of organization
GREEN BUSINESS CERTIFICATION INC
  		Employer identification number
26-0893414
Part I
Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Page 3
Name of organization
GREEN BUSINESS CERTIFICATION INC
  		Employer identification number

26-0893414
Part II
Noncash Property (See instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Page 4
Name of organization
GREEN BUSINESS CERTIFICATION INC
  		Employer identification number

26-0893414
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
GREEN BUSINESS CERTIFICATION INC
 
Employer identification number

26-0893414
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a)Current year (b)Prior year (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations .................
3a(i)
 
 
(ii) related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements        
d Equipment ....        
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 0
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........ 6,661,973 F
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 6,661,973
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) GOODWILL 90,212
(2) DUE FROM U.S. GREEN BUILDING COUNCIL 3,146,640
(3) DUE FROM GRESB 60,666
(4) DUE FROM ARC SKORU, INC. 4,463,025
(5) DUE FROM INDIA 127,479
(6) DUE FROM CANADA 493,650
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 8,381,672
Part X
Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
DUE TO U.S. GREEN BUILDING COUNCIL 3,508,219
DEFERRED PORTION OF PURCHASE PRICE OF SITES 903,289
DUE TO ARC SKORU, INC. 72,551
DUE TO INDIA 2,586
DUE TO CANADA 431,095
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 4,917,740
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 60,244,020
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -122,292
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 12,831,190
e Add lines 2a through 2d ..................... 2e 12,708,898
3 Subtract line 2e from line 1.................. 3 47,535,122
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 12,135
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 12,135
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 47,547,257
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 60,378,418
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 12,795,150
e Add lines 2a through 2d.................... 2e 12,795,150
3 Subtract line 2e from line 1................... 3 47,583,268
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 12,135
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b..................... 4c 12,135
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 47,595,403
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: GBCI IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. IN ADDITION, GBCI HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. 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, 2018 AND 2017. GRESB IS SUBJECT TO LOCAL COUNTRY TAXES PER NETHERLANDS TAX REGULATIONS. THE SUBSIDIARY HAD A SURPLUS AND AS SUCH A TAX PROVISION OF $188,533 AT DECEMBER 31, 2018. THE SUBSIDIARY HAD A SURPLUS AND AS SUCH A TAX PROVISION OF $24,014 AT DECEMBER 31, 2017. GBCIPL IS SUBJECT TO LOCAL COUNTRY TAXES PER INDIA TAX REGULATIONS. THE SUBSIDIARY HAD NO TAXABLE SURPLUS, AND AS SUCH, HAD NO TAX PROVISION AT DECEMBER 31, 2018 AND 2017. ARC IS SUBJECT TO FEDERAL, STATE OR LOCAL TAX AUTHORITIES. THERE WAS NO INCOME TAX EXPENSE REPORTED FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017. 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 2015.
PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENT 12,831,190.
PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENT 12,795,150.
Schedule D (Form 990) 2018


Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
GREEN BUSINESS CERTIFICATION INC
 
Employer identification number

26-0893414
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 5,441
EAST ASIA AND THE PACIFIC 1 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 114,406
EUROPE (INCLUDING ICELAND & GREENLAND) 2 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 30,766
MIDDLE EAST AND NORTH AFRICA 1 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 77,473
NORTH AMERICA 1 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 96,635
RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 705
SOUTH AMERICA 2 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 9,540
SOUTH ASIA 1 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 22,438
SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES PROMETRIC (EXAM) FEES 1,072
EUROPE (INCLUDING ICELAND & GREENLAND) 1 0 GENERAL EXPENSES TRAVEL/RENT/PYRLL/CONSULTING/LEGAL/GEN OFFICE 333,561
EAST ASIA AND THE PACIFIC 0 0 GENERAL EXPENSES RENT/TRAVEL/CONSULTING/LEGAL/GEN OFFICE 1,259,010
NORTH AMERICA 0 0 GENERAL EXPENSES LEGAL/MTNGS/TRAVEL 25,300
SOUTH ASIA 0 0 GENERAL EXPENSES CONSULTING/TRAVEL 86,986
MIDDLE EAST AND NORTH AFRICA 0 0 GENERAL EXPENSES CONSULTING 194,989
EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENT IN GRESB B.V.   5,938,000
SOUTH ASIA 0 0 INVESTMENT IN GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED - INDIA   651,342
SOUTH AMERICA 0 0 GENERAL EXPENSES CONSULTING/LEGAL/TRAVEL 120,505
3a Sub-total ..... 8 0 357,404
b Total from continuation sheets to Part I ...     8,610,765
c Totals (add lines 3a and 3b) 9 0 8,968,169
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2018
Schedule F (Form 990) 2018
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2018
Schedule F (Form 990) 2018Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2018
Schedule F (Form 990) 2018
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2018
Schedule F (Form 990) 2018
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2018
Additional Data


Software ID:  
Software Version:  



Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
GREEN BUSINESS CERTIFICATION INC
 
Employer identification number

26-0893414
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .........
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
 
b
Any related organization? .......................
5b
 
 
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
 
b
Any related organization? ......................
6b
 
 
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2018

Schedule J (Form 990) 2018
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1MAHESH RAMANUJAM
PRESIDENT & CEO OF USGBC/GBCI 		(i)

(ii)		 180,000
-------------
0 		0
-------------
0 		0
-------------
0 		5,500
-------------
0 		6,264
-------------
0 		191,764
-------------
0 		0
-------------
0
2SARAH ALEXANDER
SVP 		(i)

(ii)		 156,100
-------------
0 		2,713
-------------
0 		0
-------------
0 		6,169
-------------
0 		29,243
-------------
0 		194,225
-------------
0 		0
-------------
0
3JAMIE STATTER
VP 		(i)

(ii)		 144,200
-------------
0 		2,100
-------------
0 		0
-------------
0 		5,732
-------------
0 		11,957
-------------
0 		163,989
-------------
0 		0
-------------
0
4DROR KARNI
SR. DIRECTOR 		(i)

(ii)		 138,953
-------------
0 		2,025
-------------
0 		0
-------------
0 		5,643
-------------
0 		12,229
-------------
0 		158,850
-------------
0 		0
-------------
0
5ABIGAIL HAMPSMIRE
TECHNICAL DIRECTOR 		(i)

(ii)		 131,890
-------------
0 		1,920
-------------
0 		0
-------------
0 		5,347
-------------
0 		24,426
-------------
0 		163,583
-------------
0 		0
-------------
0
Schedule J (Form 990) 2018

Schedule J (Form 990) 2018
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 3 THE COMPENSATION PRESENTED IN PART VII AND SCHEDULE J, PART II IS PAID BY U.S. GREEN BUILDING COUNCIL, INC. (USGBC). USGBC IS AN UNRELATED ORGANIZATION THAT ACTS AS A COMMON PAYMASTER FOR GREEN BUSINESS CERTIFICATION INC. (GBCI) . THE COMPENSATION REPORTED IN PART VII AND SCHEDULE J PART II OF GBCI REPRESENT THE MONIES PAID TO THE REPORTED INDIVIDUALS BY USGBC FOR SERVICES PROVIDED TO GBCI. OTHER THAN THEN THE PRESIDENT & CEO MAHESH RAMANUJAM, ALL INDIVIDUALS LISTED IN PART VII OF THE FORM 990 AND SCHEDULE J, PART II WORK FULL TIME FOR GBCI. PRESIDENT & CEO MAHESH RAMANUJAM DIVIDES HIS TIME EVENLY BETWEEN GBCI AND USGBC. THE AMOUNTS PRESENTED IN PART VII AND SCHEDULE J, PART II OF THE GBCI FORM 990 REPRESENT THE SALARY ALLOCATED TO GBCI FOR MAHESH RAMANUJAM'S TIME SPENT ON GBCI BUSINESS. FOR PRESIDENT & CEO MAHESH RAMANUJAM, GBCI RELIES ON THE COMPENSATION DETERMINATION METHODS THAT ARE THOSE USED BY USGBC. THE COMPENSATION DETERMINATION METHODS ARE AS FOLLOWS: THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO INCLUDES THE FOLLOWING KEY COMPONENTS: - SELF-EVALUATION - DONE BY CEO - SURVEY UTILIZING ELECTRONIC SURVEY TOOL - COMPLETED BY BOARD OF DIRECTORS + SENIOR STAFF - REVIEW SURVEY RESULTS AND DISCUSS WITH THE CEO - HANDLED BY COMPENSATION COMMITTEE (3 BOARD OFFICERS - CHAIR, IMMEDIATE PAST CHAIR, CHAIR ELECT) - REVIEW ASSESSMENT WITH BOARD AND SOLICIT COMMENTS IN EXECUTIVE SESSION - BOARD/CHAIR - REVIEW FINAL ASSESSMENT AND DEVELOP PLAN FOR FUTURE DEVELOPMENT AND COMPENSATION - COMPENSATION COMMITTEE /CEO AN EXTERNAL CONSULTING FIRM WAS UTILIZED TO ADMINISTER THE SURVEY AND COMPILE RESULTS, AND TO PROVIDE COMPARATIVE DATA AND AN ASSESSMENT OF THE COMPENSATION PACKAGE. THE COMPENSATION FOR ALL STAFF OTHER THAN CEO, INCLUDING OFFICER'S AND KEY EMPLOYEE'S, IS SET BY THE CEO OF OUR ORGANIZATION. THIS COMPENSATION IS BASED ON ANNUAL PERFORMANCE EVALUATIONS WHERE STAFF IS MEASURED AGAINST PREVIOUSLY ASSIGNED OBJECTIVES. A COMPENSATION SURVEY IS DONE EVERY OTHER YEAR BY AN EXTERNAL CONSULTING FIRM WHICH COMPARES USGBC SALARIES TO THOSE OF COMPARABLY SIZED NGOS IN THE WASHINGTON, DC REGION.
Schedule J (Form 990) 2018
Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
GREEN BUSINESS CERTIFICATION INC
 
Employer identification number

26-0893414
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 3 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, 2018, WERE $19,370,334.
FORM 990, PART VI, SECTION A, LINE 4 SUMMARY OF CHANGES TO GBCI ARTICLES OF INCORPORATION NO CHANGES SUMMARY OF CHANGES TO GBCI BYLAWS DATE: 1/30/18 APPROVED BY THE GBCI BOARD, EFFECTIVE IMMEDIATELY. REASON(S) FOR CHANGES: TO REMOVE THE TERM LIMIT REQUIREMENT FROM THE FINANCE AND AUDIT COMMITTEE. SUMMARY OF CHANGES: ARTICLE 4: COMMITTEES SECTION 1 COMMITTEES OF THE CORPORATION: ELIMINATE TEXT "WITH A MAXIMUM OF SIX YEARS" FROM SUBSECTION 'B' FINANCE AND AUDIT COMMITTEE SUCH THAT COMMITTEE MEMBER TERMS ARE ONE OR TWO YEARS WITHOUT A LIMIT. "USGBC
FORM 990, PART VI, SECTION A, LINE 7A USGBC APPROVES THE SLATE OF NOMINEES TO THE BOARD (PLUS THE CEO OF USGBC SERVES EX OFFICIO).
FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS COMPLETED EACH YEAR BY 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.
FORM 990, PART VI, SECTION B, LINE 12C 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.
FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE PRESIDENT/CEO OF GBCI IS RECOMMENDED AND APPROVED BY THE 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 AND COO.
FORM 990, PART VI, SECTION C, LINE 19 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.
FORM 990, PART VII, LINE 5, COMPENSATION FROM UNRELATED ORGANIZATION 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.
FORM 990, PART IX, LINE 11G CREDENTIALING CONSULTING (EXAM/ACCRED EXP) 1,031,338. CERTIFICATION CONSULTING + CUSTOMER SERVICE 10,747,394. CONSULTING 3,751,451.
FORM 990, PART XI, LINE 9: CAPITAL CONTRIBUTION GBCI CANADA 100. ROUNDING ADJUSTMENT -2.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
GREEN BUSINESS CERTIFICATION INC
 
Employer identification number

26-0893414
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) GRESB BV (NO EIN)

BARBARA STROZZILAAN 101
AMSTERDAM   1083HN
NL
SEE PART VII NL GREEN BUSINESS CERTIFICATION INC
  		C 4,877,408 1,310,377 100.000 % Yes  
(2) GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED (NO EIN)

UNIT 610-618 TOWER A SPAZEL TECH
GURGAON HARYANA    
IN
CERTIFICATION IN GREEN BUSINESS CERTIFICATION INC
  		C 1,449,323 689,697 100.000 % Yes  
(3) ARC SKORU INC

2099 PENNSYLVANIA AVE NW
WASHINGTON,DC20006
81-4943088 		SEE PART VII DE GREEN BUSINESS CERTIFICATION INC
  		C 5,943,774 5,665,698 100.000 %   No
(4) CANADA GREEN BUILDING COUNCIL

47 CLARENCE STREET STE 202
OTTAWA   K1N 9K1
CA
000000000 		SEE PART VII CA GREEN BUSINESS CERTIFICATION INC
  		C 758,616 532,222 60.000 %   No
(5) GREEN BUSINESS CERTIFICATION INSTITUTE GMBH

STEINSDORFSTR 8 80538
MUNICH,VAT# DE XXX-XX-XXXX  
GM
MARKET DEVELOPMENT GM GREEN BUSINESS CERTIFICATION INC
  		C     100.000 %   No
(6) GREEN BUSINESS CERTIFICATION INSTITUTE S DE R L DE CV

REFORMA 505 PISO 32 COL CUAUHTMO
DELEGACIN CUAUHTMOC CP,MEXICO CITY  
MX
MARKET DEVELOPMENT MX GREEN BUSINESS CERTIFICATION INC
  		C     100.000 %   No


Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) GRESB BV

 A 8,336 FMV
(2) GRESB BV

 S 339,801 COST
(3) GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED

 B 100,000 COST



Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
SCHEDULE R, PART IV, COLUMN (B), PRIMARY ACTIVITY ARC IS A STATE-OF-THE-ART PLATFORM DESIGNED TO HELP BUILDING OWNERS COLLECT, MEASURE PERFORMANCE, MAKE IMPROVEMENTS AND BENCHMARK AGAINST OTHER PROJECTS. IT IS A COMPLEMENT TO LEED AND OTHER GREEN BUILDING RATING SYSTEMS, STANDARDS, PROTOCOLS AND GUIDELINES AND ALLOWS BUILDINGS AND SPACES TO COMPARE PERFORMANCE METRICS AND CONNECT THOSE METRICS TO GREEN BUILDING STRATEGIES.
SCHEDULE R, PART IV, COLUMN (B), PRIMARY ACTIVITY GRESB B.V. IS AN INDUSTRY-DRIVEN ORGANIZATION COMMITTED TO ASSESSING THE SUSTAINABILITY PERFORMANCE OF REAL ESTATE PORTFOLIOS (PUBLIC, PRIVATE AND DIRECT) AROUND THE GLOBE. THE DYNAMIC BENCHMARK IS USED BY INSTITUTIONAL INVESTORS TO ENGAGE WITH THEIR INVESTMENTS WITH THE AIM TO IMPROVE THE SUSTAINABILITY PERFORMANCE OF THEIR INVESTMENT PORTFOLIO, AND THE GLOBAL PROPERTY SECTOR AT LARGE.
SCHEDULE R, PART V, LINE 2 THE AMOUNT REPORTED IN SCHEDULE R, LINE 2 RELATED TO LINE 1 ITEM B PAYMENTS, DO NOT RISE TO THE LEVEL OF TAXABLE INCOME PER THE EXCEPTIONS AS PROVIDED FOR IN SECTION 512(B)(13).
Schedule R (Form 990) 2018

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