Green Building Alliance

Tax-deductible

Pittsburgh, PA501(c)(3)EnvironmentEIN 25-1832931

Advancement of economic prosperity by facilitating green building practices in western PA.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 25 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
1 of 5
filings with a surplus
Average deficit $210K a year · 13% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$448K
to officers and key staff · 19% of spending
Top officer’s pay higher than 85% of similar orgs
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $864K
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$772K
79% of total assets
Worth a look: liabilities are 79% of assets; over 65%.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
-5% vs prior year
Spent
$2.3M
To programs
90%
Net assets
$211K
By yearFY2020–FY2024
Revenue
$1.7M
FY2024▼ -5%
Revenue by fiscal year
FY2020$1.0M
FY2021$2.1M
FY2022$1.1M
FY2023$1.8M
FY2024$1.7M
Expenses
$2.3M
FY2024▲ +24%
Expenses by fiscal year
FY2020$1.5M
FY2021$1.4M
FY2022$1.8M
FY2023$1.9M
FY2024$2.3M
Net assets
$211K
FY2024▼ -73%
Net assets by fiscal year
FY2020$827K
FY2021$1.4M
FY2022$831K
FY2023$792K
FY2024$211K

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 Jul 1999.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $2.1M Management & general 7% · $172K Fundraising 2% · $55K

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

Who runs it and what they're paid

14 people listed on the 990; $448K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$206,975Pt VII · Sec A
Chief Operating Officer
$136,023Pt VII · Sec A
Vice President of Education
$104,543Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jenna Cramer’s $207K as President & CEO is at the 85th percentile of top reported officer pay among 1851 $1–10M environment 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jenna Cramer$206,975$159,427$132,286$142,286$122,078
Christen Cieslak$136,023$118,880$110,972$106,181—
Leslie Montgomery$104,543————

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.

See Green Building Alliance executive salaries →

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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 15aYes

Programs and updates

Promotes green building to boost economic prosperity in Western Pennsylvania.

Provided by the organization

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3 program services account for $1.7M of program spending, described in the organization's own filed words · FY2024.
01

Knowledge Network

The knowledge network is the forward-facing vehicle that connects gba to the public and its variety of stakeholders by sharing information, educational content, mentorship, and networking opportunities across platorms and experiences and providing engaging education, training, and workforce development opportunities for individuals…

$825Kprogram expense
02

2030 district: a place-based initiative to improve the performance of existing and new buildings with associated economic and human health benefits through education and training, project technical assistance and implementation, data-driven investment strategies, and shared best practices between industry clusters and PRIVATE/PUBLIC…

$632Kprogram expense
03

Green & Healthy Schools Academy

Gba and its stakeholders are committed to the vision that all students and all schools are healthy and high performing within a generation. To that end, gba assists schools with integrating sustainability into their buildings, curriculum, and culture through inspirational, comprehensive, and developmental education.

$256Kprogram 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 · FY2024
See all 9 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$215K
Investment incomeLn 3$28K
Money outPt IX
$2.3M
Ln 25
Programscol B$2.1M
Managementcol C$172K
Fundraisingcol D$55K
Owns and owesPt X
$211K
net assets · Ln 32
Cash and savingsLn 1–2$194K
Total assetsLn 16$982K
LiabilitiesLn 26$772K
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$544K
Fundraising eventsLn 1c$24K
Fees for servicesLn 2g$215K
Investment incomeLn 3$28K
Other incomeLn 4–11$28K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$63K
SavingsLn 2$131K
Cash and savings togetherLn 1–2$194K
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$238K
Total assetsLn 16$982K
LiabilitiesLn 26$772K
Net assetsLn 32$211K
OperationsPt I, VI
EmployeesI 514
VolunteersI 625
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$527K$194K
Land, buildings, equipmentLn 10c$6K$3K
Total assetsLn 16$1.3M$982K
LiabilitiesLn 26$544K$772K
Net assetsLn 32$792K$211K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$408K$380K$13K$15K
Other salaries and wagesLn 7$709K$660K$23K$26K
Pension plan contributionsLn 8$46K$37K$7K$1K
Other employee benefitsLn 9$73K$58K$12K$3K
Payroll taxesLn 10$80K$74K$3K$3K
Legal feesLn 11b$84$84
Accounting feesLn 11c$65K$33K$31K$1K
Other fees for servicesLn 11g$378K$362K$16K
Advertising and promotionLn 12$2K$2K$173
Office expensesLn 13$20K$7K$13K$272
Information technologyLn 14$63K$55K$7K$963
OccupancyLn 16$99K$90K$5K$4K
TravelLn 17$74K$72K$3K$1
Conferences, conventions and meetingsLn 19$8K$7K$728
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$25K$4K$21K$172
Other expenses (24a–d)Ln 24$257K$248K$9K$120
All other expensesLn 24e$5K$1K$4K
Total functional expensesLn 25$2.3M$2.1M$172K$55K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.7M$2.3M−$581K$211K 990 PDF
FY2023 $1.8M$1.9M−$39K$792K 990 PDF
FY2022 $1.1M$1.8M−$619K$831K 990 PDF
FY2021 $2.1M$1.4M$623K$1.4M 990 PDF
FY2020 $1.0M$1.5M−$434K$827K 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 $1,734,803 across 9 lines filed
Lines not itemized here account for $20,033 of total revenue; see the IRS return.
VIII-1b Membership dues$20,955
VIII-1c Fundraising events$23,600
VIII-1e Government grants$544,009
VIII-1f All other contributions, gifts and grants$875,165
VIII-1h Total contributions, gifts and grants$1,463,729
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $195,030$195,030
VIII-3 Investment incomeExcluded from tax $28,175$28,175
VIII-8 Net income from fundraising eventsExcluded from tax $27,836$27,836
VIII-12 Total revenueRelated to mission $215,063 · Unrelated business $0 · Excluded from tax $56,011$1,734,803
Part IX · Statement of functional expenses $2,316,246 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $379,623 · Management $13,323 · Fundraising $15,186$408,132
IX-7 Other salaries and wagesPrograms $659,584 · Management $23,148 · Fundraising $26,386$709,118
IX-8 Pension plan contributionsPrograms $37,212 · Management $6,928 · Fundraising $1,467$45,607
IX-9 Other employee benefitsPrograms $57,829 · Management $12,412 · Fundraising $2,535$72,776
IX-10 Payroll taxesPrograms $74,237 · Management $2,637 · Fundraising $2,958$79,832
IX-11b Legal feesManagement $84$84
IX-11c Accounting feesPrograms $33,109 · Management $30,702 · Fundraising $1,225$65,036
IX-11g Other fees for servicesPrograms $362,185 · Management $15,935$378,120
IX-12 Advertising and promotionPrograms $1,533 · Fundraising $173$1,706
IX-13 Office expensesPrograms $6,843 · Management $13,345 · Fundraising $272$20,460
IX-14 Information technologyPrograms $54,623 · Management $7,297 · Fundraising $963$62,883
IX-16 OccupancyPrograms $90,291 · Management $4,544 · Fundraising $3,692$98,527
IX-17 TravelPrograms $71,622 · Management $2,746 · Fundraising $1$74,369
IX-19 Conferences, conventions and meetingsPrograms $7,481 · Management $728$8,209
IX-22 Depreciation, depletion and amortizationManagement $3,461$3,461
IX-23 InsurancePrograms $4,379 · Management $20,918 · Fundraising $172$25,469
IX-24 Other expenses (24a–d)Programs $247,785 · Management $9,182 · Fundraising $120$257,087
IX-24e All other expensesPrograms $1,140 · Management $4,230$5,370
IX-25 Total functional expensesPrograms $2,089,476 · Management $171,620 · Fundraising $55,150$2,316,246
Part X · Balance sheet $982,384 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $396,750$62,656
X-2 Savings and temporary cash investmentsStart of year $129,896$131,082
X-4 Accounts receivableStart of year $477,225$531,350
X-9 Prepaid expenses and deferred chargesStart of year $6,285$16,139
X-10c Land, buildings and equipment, netStart of year $6,461$3,000
X-15 Other assetsStart of year $319,814$238,157
X-16 Total assetsStart of year $1,336,431$982,384
X-17 Accounts payable and accrued expensesStart of year $224,374$522,321
X-25 Other liabilitiesStart of year $319,814$249,263
X-26 Total liabilitiesStart of year $544,188$771,584
X-27 Net assets without donor restrictionsStart of year $29,099$145,049
X-28 Net assets with donor restrictionsStart of year $763,144$65,751
X-32 Total net assets or fund balancesStart of year $792,243$210,800
X-33 Total liabilities and net assetsStart of year $1,336,431$982,384
Part XI · Reconciliation of net assets $210,800 net assets at year end
XI-1 Total revenue$1,734,803
XI-2 Total expenses$2,316,246
XI-3 Revenue less expenses−$581,443
XI-4 Net assets at start of year$792,243
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$210,800

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

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