Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
0 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 510,940 | 426,839 | 648,894 | 586,013 | 518,632 | 2,691,318 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 152,012 | 267,252 | 231,008 | 169,525 | 193,767 | 1,013,564 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 662,952 | 694,091 | 879,902 | 755,538 | 712,399 | 3,704,882 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 147,607 | 145,451 | 286,954 | 255,956 | 308,415 | 1,144,383 |
| c | Add lines 7a and 7b.. | 147,607 | 145,451 | 286,954 | 255,956 | 308,415 | 1,144,383 |
| 8 | Public support. (Subtract line 7c from line 6.) | 2,560,499 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 662,952 | 694,091 | 879,902 | 755,538 | 712,399 | 3,704,882 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 204 | 642 | 5,524 | 3,730 | 4,889 | 14,989 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 204 | 642 | 5,524 | 3,730 | 4,889 | 14,989 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 3,719,871 | |||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 21013422 |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Pt III, Line 3 | . |
| Pt III, Line 3 | NEW PROGRAM ASPECTS |
| Pt III, Line 3 | The 2030 District grew by 29 million square feet to a total of 57 million square feet with the addition of the entire School District of Philadelphia portfolio and a portion of the Drexel University campus. |
| Pt VI, Line 3 | . |
| Pt VI, Line 3 | CONTRACTED SERVICES |
| Pt VI, Line 3 | The Organization has continued to contract with Your Part-Time Controller for its internal accounting services. |
| Pt VI, Line 6 | . |
| Pt VI, Line 6 | MEMBERS |
| Pt VI, Line 6 | The organization has one class of members. Members may participate in the organization's governance, but do not receive distributions of income or assets from the organization. |
| Pt VI, Line 7a | . |
| Pt VI, Line 7a | MEMBERS VOTING RIGHTS |
| Pt VI, Line 8b | Each member is entitled to one vote in the election of the board of directors. Members are also permitted to vote on any proposed changes to the organization's by-laws affecting member roles. Members do not vote on the day to day business matters of the organization. |
| Pt VI, Line 7b | . |
| Pt VI, Line 7b | MEMBERS GOVERNANCE DECISIONS |
| Pt VI, Line 7b | GBU by-laws allow the Board to appoint up to 1/3 of its directors, with the remaining 2/3 being elected by the members. |
| Pt VI, Line 8b | . |
| Pt VI, Line 8b | AUTHORIZED COMMITTEE |
| Pt VI, Line 8b | The Executive Committee is authorized to act on behalf of the Board. Minutes are kept of those meetings. |
| Pt VI, Line 11b | . |
| Pt VI, Line 11b | . |
| Pt VI, Line 11b | The finance committee reviews the Form 990 in detail with the preparer and provides any needed detail or explanation to the Board. The Board receives a copy via email and then has the opportunity to comment on it before the Form 990 is filed. Once ratified by the Board and submitted, the Form 990 is provided to anyone who would like to see it upon request. |
| Pt VI, Line 12c | . |
| Pt VI, Line 12c | CONFLICT OF INTEREST POLICY |
| Pt VI, Line 12c | Board members are given a copy of the conflict of interest policy annually and it is explained in detail. Board members sign conflict of interest forms each year. |
| Pt VI, Line 15a | . |
| Pt VI, Line 15a | DETERMINATION OF COMPENSATION |
| Pt VI, Line 15b | . |
| Pt VI, Line 15b | For the hiring of the executive director, the comparability analysis and deliberation is done by a committee of board members, who report to the Board, where the hiring decision is made. Any salary increases in subsequent years are based on cost-of-living adjustments within the budget proposed by the finance committee and approved by the board, and on merit adjustments based on the successful achievement of the executive director's annual goals. The pay rate and salary increases for any other officers or key employees are similarly set through the budget process of the finance committee and approved by the board. |
| Pt VI, Line 19 | . |
| Pt VI, Line 19 | AVAILABILITY OF POLICIES, DOCUMENTS & STATEMENTS |
| Pt VI, Line 19 | The Organization makes its financial statements and necessary policies and governing documents available upon request. |
| Pt XII, Line 2c | . |
| Pt XII, Line 2c | FINANCIAL OVERSIGHT |
| Pt XII, Line 2c | The Organization's finance committee oversees financial statements and selection of an independent auditor. |
| Other | . |
| Other | PART VII - INTERIM EXECUTIVE DIRECTOR COMPENSATION |
| Other | Amy Cornelius was a board member until December 2021 when she assumed the role of Interim Executive Director. The compensation reported in Column D was for services as Interim Executive Director. |
| Other | Katie Bartolotta was a staff employee of Green Building United until August 2021 when she assumed the role of Interim Executive Director, which she held until December 2021. The compensation and benefits listed in Columns D and F includes that for both roles. The portion of the compensation for the role on Interim Executive Director was $18,750, with benefits of $1,287. |
| Other | . |
| Other | PART III, LINE 4 - PROGRAM ACCOMPLISHMENTS |
| Other | . |
| Other | Description of Green Building United'S 2021 Program Services |
| Other | As the region's leading green building organization, Green Building United, promotes the development of buildings that are sustainable, healthy for inhabitants, resilient, and cost effective. Through education, advocacy, and strategic initiatives Green Building United informs and engages individuals and organizations to transform the way buildings and communities are designed, built, and operated. |
| Other | Green Building Education |
| Other | Green Building United provides trainings and educational events focused on cutting edge green building standards and practices. In 2021, Green Building United continued to deliver education programs around the LEED green building standard and other rating systems including Passive House, Living Building Challenge, WELL, and Fitwel. Green Building United produced three major events (all virtual): The Sustainability Symposium, a one day-long educational conference; The New Gravity Housing Conference, a one day-long educational conference; and the Groundbreaker Awards, honoring exemplary projects and leaders in the industry. Additionally, Green Building United provided over 36 educational programs for more than 1,680 attendees on topics ranging from from multi-family housing retrofits to C-PACE financing. |
| Other | Policy and Advocacy |
| Other | Green Building United serves as a technical resource for elected officials and government administrators through participation on committees by providing updates to its members on current legislative issues. In 2021, Green Building United participated on committees to provide technical expertise for implementing existing legislation and providing educational programs around energy codes, net-zero energy programs, and other issues impacting the green building sector. |
| Other | Strategic Initiatives |
| Other | . Green Building United led the following strategic initiatives in 2021 to promote and engage the region in the organization's priority policy issue areas: |
| Other | . Green Building United managed the Philadelphia 2030 District, a private-sector led initiative to address climate change by reducing energy and water use and transportation emmissions at a district scale. Green Building United dramatically increased the square footage of participating buildings to bring the total to 57 million square feet. Green Building United offered educational programs and |
| Other | support to participating building owners to make change and measure results. |
| Other | . Delaware Pathways to Green Schools Program provides grants, one-on-one support, and expert resources to K-12 schools in Delaware that are committed to becoming healthier, more sustainable, and more energy efficient. The program |
| Other | engages both students and building operators in reducing energy consumption. |
| Other | . Green Building United partnered with the Office of Sustainability to assist large commercial buildings with compliance with the City's benchmarking program. |
| Other | . Led the Housing Equity Repairs and Electrification for Climate Justice (HERE4CJ) working group with scores of local partners to explore the opportunities and barriers for healthy home repairs and equitable electrification in Philadelphia. |
| Other | . |
| Other | . |
| Software ID: | 21013422 |
| Software Version: |