Building Performance Institute INC

Tax-deductible

Saratoga Spgs, NY501(c)(3)HousingEIN 14-1789014

Provide certifications of competence for contractors in the building industries.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $20K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $100
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$817K
75% of total assets
Worth a look: liabilities are 75% of assets; over 65%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
+16% vs prior year
Spent
$3.7M
To programs
75%
Net assets
$273K
By yearFY2020–FY2024
Revenue
$3.3M
FY2024▲ +16%
Revenue by fiscal year
FY2020$2.3M
FY2021$2.7M
FY2022$2.8M
FY2023$2.8M
FY2024$3.3M
Expenses
$3.7M
FY2024▲ +27%
Expenses by fiscal year
FY2020$2.2M
FY2021$2.4M
FY2022$2.5M
FY2023$2.9M
FY2024$3.7M
Net assets
$273K
FY2024▼ -59%
Net assets by fiscal year
FY2020$379K
FY2021$666K
FY2022$884K
FY2023$666K
FY2024$273K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $2.8M Management & general 25% · $929K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

17 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Larry Zarker’s $169K as Employee is at the 78th percentile of top reported officer pay among 2037 $1–10M housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Larry Zarker$169,363—$152,544$166,882
Larry Zarker—$168,132——
John Jones$131,123———
Bruce Demaine—$125,605——
Bruce Demaine$117,532—$125,482$124,228
John C Jones—$121,927——
John C Jones——$115,647$113,838

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Certifies building contractors' competence to ensure quality and safety.

Provided by the organization

This section is blank until Building Performance Institute INC claims this page.

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1 program service account for $2.8M of program spending, described in the organization's own filed words · FY2024.
01

Certificaiton Programs

Establish an industry-based professional skills development which sets standards and best practices for practitioners whose work impact residential energy efficiency.

$2.8Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$100

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Fees for servicesLn 2g$2.7M
Gifts and grantsLn 1h$582K
Investment incomeLn 3$8K
Money outPt IX
$3.7M
Ln 25
Programscol B$2.8M
Managementcol C$929K
Owns and owesPt X
$273K
net assets · Ln 32
Cash and savingsLn 1–2$664K
Total assetsLn 16$1.1M
LiabilitiesLn 26$817K
PeoplePt VI, VII
17
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$582K
Fees for servicesLn 2g$2.7M
Investment incomeLn 3$8K
Other incomeLn 4–11$1K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$664K
Cash and savings togetherLn 1–2$664K
InvestmentsLn 11–13$210K
Land, buildings, equipmentLn 10c$26K
Other assetsLn 15$7K
Total assetsLn 16$1.1M
LiabilitiesLn 26$817K
Net assetsLn 32$273K
OperationsPt I, VI
EmployeesI 522
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$793K$664K
InvestmentsLn 11–13$206K$210K
Land, buildings, equipmentLn 10c$55K$26K
Total assetsLn 16$1.4M$1.1M
LiabilitiesLn 26$718K$817K
Net assetsLn 32$666K$273K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$2.0M$1.5M$499K
Pension plan contributionsLn 8$64K$48K$16K
Other employee benefitsLn 9$305K$229K$76K
Payroll taxesLn 10$186K$140K$46K
Legal feesLn 11b$14K$5K$10K
Accounting feesLn 11c$12K$4K$8K
Other fees for servicesLn 11g$11K$3K$7K
Advertising and promotionLn 12$43K$43K
OccupancyLn 16$26K$8K$18K
TravelLn 17$85K$66K$19K
Conferences, conventions and meetingsLn 19$14K$14K
InterestLn 20$11K$4K$8K
Depreciation, depletion and amortizationLn 22$32K$18K$14K
InsuranceLn 23$12K$4K$8K
Other expenses (24a–d)Ln 24$814K$639K$175K
All other expensesLn 24e$56K$31K$25K
Total functional expensesLn 25$3.7M$2.8M$929K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.3M$3.7M−$393K$273K 990 PDF
FY2023 $2.8M$2.9M−$78K$666K 990 PDF
FY2022 $2.8M$2.5M$218K$884K 990 PDF
FY2021 $2.7M$2.4M$286K$666K 990 PDF
FY2020 $2.3M$2.2M$69K$379K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $3,302,947 across 6 lines filed
VIII-1f All other contributions, gifts and grants$582,295
VIII-1h Total contributions, gifts and grants$582,295
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,711,148$2,711,148
VIII-3 Investment incomeUnrelated business $8,477$8,477
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,027$1,027
VIII-12 Total revenueRelated to mission $2,712,175 · Unrelated business $8,477 · Excluded from tax $0$3,302,947
Part IX · Statement of functional expenses $3,696,259 across 16 lines filed
IX-7 Other salaries and wagesPrograms $1,511,336 · Management $498,890$2,010,226
IX-8 Pension plan contributionsPrograms $48,368 · Management $15,967$64,335
IX-9 Other employee benefitsPrograms $229,359 · Management $75,711$305,070
IX-10 Payroll taxesPrograms $139,507 · Management $46,052$185,559
IX-11b Legal feesPrograms $4,513 · Management $9,590$14,103
IX-11c Accounting feesPrograms $4,000 · Management $8,500$12,500
IX-11g Other fees for servicesPrograms $3,373 · Management $7,167$10,540
IX-12 Advertising and promotionPrograms $42,877$42,877
IX-16 OccupancyPrograms $8,304 · Management $17,647$25,951
IX-17 TravelPrograms $66,078 · Management $19,103$85,181
IX-19 Conferences, conventions and meetingsPrograms $14,087$14,087
IX-20 InterestPrograms $3,659 · Management $7,774$11,433
IX-22 Depreciation, depletion and amortizationPrograms $17,602 · Management $14,402$32,004
IX-23 InsurancePrograms $3,933 · Management $8,355$12,288
IX-24 Other expenses (24a–d)Programs $639,190 · Management $175,308$814,498
IX-24e All other expensesPrograms $30,647 · Management $24,960$55,607
IX-25 Total functional expensesPrograms $2,766,833 · Management $929,426 · Fundraising $0$3,696,259
Part X · Balance sheet $1,089,613 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $792,813$664,266
X-4 Accounts receivableStart of year $51,343$29,303
X-9 Prepaid expenses and deferred chargesStart of year $137,511$152,203
X-10c Land, buildings and equipment, netStart of year $55,417$26,424
X-12 Other securitiesStart of year $205,871$210,284
X-15 Other assetsStart of year $11,200$7,133
X-16 Total assetsStart of year $1,384,155$1,089,613
X-17 Accounts payable and accrued expensesStart of year $96,121$174,233
X-19 Deferred revenueStart of year $194,660$245,930
X-26 Total liabilitiesStart of year $717,894$816,664
X-32 Total net assets or fund balancesStart of year $666,261$272,949
X-33 Total liabilities and net assetsStart of year $1,384,155$1,089,613
Part XI · Reconciliation of net assets $272,949 net assets at year end
XI-1 Total revenue$3,302,947
XI-2 Total expenses$3,696,259
XI-3 Revenue less expenses−$393,312
XI-4 Net assets at start of year$666,261
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$272,949

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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