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 |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,154,009 | 2,813,230 | 3,240,704 | 3,875,410 | 4,488,506 | 16,571,859 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 2,154,009 | 2,813,230 | 3,240,704 | 3,875,410 | 4,488,506 | 16,571,859 |
| 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) .. | 337,750 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 16,234,109 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,154,009 | 2,813,230 | 3,240,704 | 3,875,410 | 4,488,506 | 16,571,859 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 138,392 | 153,750 | 231,252 | 275,428 | 327,749 | 1,126,571 |
| 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.).. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Total support. Add lines 7 through 10 | 17,698,430 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4a-4c Description of program services | (Expenses $ 624,083 including grants of $) CTBUH developed the international standards for measuring and defining tall buildings, as outlined on its website, and is recognized as the arbiter for bestowing designations such as the "World's Tallest Building." These standards also inform the basis of the CTBUH Tall Building Database, the world's premier online resource for accurate, reliable information on tall building data. The CTBUH website provides the public with detailed data, images, and technical information on more than 40,000 tall buildings, and their cities, the world over. |
| Form 990, Part III, Line 4a-4c Description of program services | (Expenses $ 573,580 including grants of $)(Revenue $ 97,782) Through the publication of books, proceedings, technical guides, research reports, and a monthly newsletter, CTBUH disseminates multidisciplinary information on all aspects of tall buildings and sustainable urban environments. |
| Form 990, Part III, Line 4a-4c Description of program services | (Expenses $ 267,726 including grants of $ 35,000) CTBUH offers annual competitions for professionals and students to engage in design and research projects. The evaluation of competition proposals and designs are undertaken by an expert peer review committee, which reflects a multi-disciplinary group of tall building/urban experts from around the world with experience in varying fields. The Masters of Tall Buildings and Vertical Urbanism (M.TBVU) program is a collaboration between CTBUH and the Illinois Institute of Technology (IIT), and is the world's first multidisciplinary advanced degree focused specifically on the high-rise and the role of urban density in future cities. |
| Form 990, Part V, Line 2a | Council on Tall Buildings and Urban Habitat (CTBUH) does not file any W-2s as all payroll, benefits, and payroll tax returns administered through a contracted professional employment organization (PEO). The number of CTBUH employees reported on this line represents the number for which CTBUH reimburses the PEO for all salaries, benefits, payroll taxes, employer costs and added fees. All reimbursed staff expenses are reported on 990 Part VII, Section A and 990 Part IX, Lines 5 - 10. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | Section 1. The Executive Committee shall consist of members, all of whom shall be voting Trustees, except for the Chief Executive Officer, who shall be ex-officio with the power to vote and who shall be counted as part of a quorum for the purpose of transacting business. The Chair, Vice Chair, Chief Executive Officer, Secretary and Treasurer of the Board of Trustees shall be members of the Executive Committee. Section 2. The purpose of the Executive Committee shall be to act on behalf of the Board of Trustees between regularly scheduled meetings of the Board of Trustees where in the business judgment of the Executive Committee an emergency exists, or there is insufficient time to call a special meeting of the Board of Trustees as provided for in these Bylaws, or the Board of Trustees has delegated to the Executive Committee the authority to act on its behalf; assist the Chair and the Chief Executive Officer with their responsibilities to enable the Board of Trustees to function effectively and efficiently, i.e. oversee the work of Board Committees and the Council's planning process and progress on achieving planning goals; and to develop a process to evaluate the performance of the President and/or Chief Executive Officer. Unless the Board of Trustees delegates to the Executive Committee the authority to act on its behalf, the following items are reserved for action by the Board of Trustees: selection, termination, compensation and evaluation (provided the evaluation of the President and/or Chief Executive Officer's performance will be subject to the provisions of their respective employment contract) of the President and/or Chief Executive Officer; selection of corporate legal counsel for the Council; Trustee and Board Officer election and removal; changes in institutional mission, goals and philosophy; amendments to the articles of incorporation; incurring of corporate indebtedness; sale of Council assets or tangible property; and adoption of the annual budget. Without limitation, the following powers are specifically not delegated to the Executive Committee and are reserved for the Board of Trustees: (a) amending or repealing these Bylaws or the Articles of Incorporation; (b) electing, appointing, or removing any Officer, Trustee, or member of any committee, or fixing the compensation of any member of a committee; (c) adopting a plan of merger or adopting a plan of consolidation with another corporation; (d) authorizing the sale, lease, exchange, or mortgage of all or substantially all of the property or assets of the Corporation; (e) filling vacancies on the Board of Trustees or any of its committees; (f) adopting a plan for the distribution of the assets of the Corporation or for dissolution; or (g) amending, altering, repealing, or taking any action inconsistent with any resolution or action of the Board of Trustees which by its terms provides that it shall not be amended, altered, or repealed by any such committee. Section 3. The Executive Committee shall meet as often as is necessary to conduct its business as the Chair determines. A majority of voting Trustee Executive Committee members shall constitute a quorum. |
| Form 990, Part VI, Line 4 Significant changes to organizational documents | The organization amended its bylaws to make concrete changes to how the organization is governed and operates. The board size was expanded from 9 to 14 members. Officers such as the Chair, Vice Chair, Secretary, and Treasurer can now continue serving beyond three consecutive terms if approved by the board, removing the previous one-year break requirement. The title "Executive Director" was replaced with "Chief Executive Officer" throughout the document. A senior staff member may now be appointed as a second ex-officio, non-voting board member and may serve temporarily as Secretary. Trustees are now required to attend at least half of all meetings each year, with at least one in person. Meeting notices can now be sent by email only, and the Executive Committee may act in place of other standing committees. These changes materially affect leadership structure, board composition, and operational procedures. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | A trustee shall be considered to have a conflict of interest if a trustee (1) has existing or potential financial or other interests that impair or appear to impair the trustee's independent, unbiased judgement in the discharge of his or her responsibilities to CTBUH or (2) is aware that a member of the trustee's family has a financial or other interests that impair or appear to impair the trustee's independent judgement in the discharge of his or her responsibilities to CTBUH. For purposes of this provision, a family member is defined as a spouse, parent, sibling, child, or any other relative residing in the same household as the trustee. Each trustee shall complete and sign a disclosure form provided annually and reviewed by the Board of Trustees. All trustees shall disclose to the board any possible conflict of interest at the earliest practical time. The trustee shall absent himself or herself from discussions of, and abstain from voting on, such matters under consideration by the Board of Trustees or its committees. The minutes of such meeting shall reflect that a disclosure was made and that the trustee with a conflict or possible conflict abstained from voting. Any trustee who is uncertain as to whether a conflict of interest may exist in any matter may request that the Board or committee resolve the question in his or her absence by majority vote. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The President's overall compensation is determined and approved by the board of directors; which includes the IIT portion of his salary, contracted with the IIT College of Architecture. The annual compensation review is completed based on individual and company performance variables and comparability data is regularly used in this process. This process is documented in the board minutes and as part of the budget approval process. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | The compensation for all other officers is determined and approved by the board of directors. The annual compensation review on all officers is completed based on individual and company performance variables and comparability data is regularly used in this process. This process is documented in the board minutes and as part of the budget approval process. |
| Form 990, Part VI, Line 19 Required documents available to the public | The governing documents, conflict of interest policy and financial statements are available upon request. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Foreign exchange loss - -3257; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |