Energy & Environmental Building Association

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To advance and disseminate Building science knowledge in the residential construction community via education , sharing and collaboration while driving the sustainable construction market transformation of the industry on a path to zero Energy, healthy and resilient homes.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
Run by 5 volunteers and 9 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
0 of 5
filings with a surplus
Average deficit $73K a year · 9% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$343K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$460K
217% of total assets
Concern: liabilities are 217% of assets; over 80%.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+7% vs prior year
Spent
$1.0M
To programs
67%
Net assets
−$248K
By yearFY2020–FY2024
Revenue
$1.0M
FY2024▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$431K
FY2021$759K
FY2022$979K
FY2023$964K
FY2024$1.0M
Expenses
$1.0M
FY2024▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$595K
FY2021$784K
FY2022$1.0M
FY2023$1.1M
FY2024$1.0M
Net assets
−$248K
FY2024▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020−$48K
FY2021−$72K
FY2022−$103K
FY2023−$235K
FY2024−$248K

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 Mar 1992.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $707K Management & general 13% · $136K Fundraising 20% · $206K

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

Something off? Claim to add context

Who runs it and what they're paid

17 people listed on the 990; $343K paid to officers and key staff.

Part VII, Section A · reportable compensation
$200,865Pt VII · Sec A
Executive VP
$142,205Pt VII · Sec A
Past Preside
$0Pt VII · Sec A
President
$0Pt VII · Sec A
1st Vice Pre
$0Pt VII · Sec A
$0Pt VII · Sec A
2nd Vice Pre
$0Pt VII · Sec A
$0Pt VII · Sec A

Aaron Smith’s $201K as CEO is at the 84th 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Aaron Smith$200,865$165,250$204,939$193,690$151,960
Nancy Bakeman$142,205$124,933$132,387$116,162$113,738

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 Energy & Environmental Building Association executive salaries →

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

Educates builders on sustainable practices to create zero-energy, healthy, and resilient homes.

Questions for Energy & Environmental Building Association

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Your first name shows with your question. Energy & Environmental Building Association answers here, for everyone.

1 program · $707K · in their own filed words · FY2024
01

Eeba works to advance building science knowledge and practices in the residential construction community through facilitating cutting-edge education, sharing, and collaboration. Eeba provides training sessions for builders, raters, analysts to take high performance homebuilding to new heights.

$707Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$1.0M
Gifts and grantsLn 1h$8K
Investment incomeLn 3$100
Money outPt IX
$1.0M
Ln 25
Programscol B$707K
Managementcol C$136K
Fundraisingcol D$206K
Owns and owesPt X
−$248K
net assets · Ln 32
Cash and savingsLn 1–2$133K
Total assetsLn 16$212K
LiabilitiesLn 26$460K
PeoplePt VI, VII
17
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$100
Other incomeLn 4–11$43
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$88K
SavingsLn 2$44K
Cash and savings togetherLn 1–2$133K
Land, buildings, equipmentLn 10c$451
Total assetsLn 16$212K
LiabilitiesLn 26$460K
Net assetsLn 32−$248K
OperationsPt I, VI
EmployeesI 59
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$180K$133K
Land, buildings, equipmentLn 10c$838$451
Total assetsLn 16$241K$212K
LiabilitiesLn 26$476K$460K
Net assetsLn 32−$235K−$248K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$378K$189K$76K$113K
Other salaries and wagesLn 7$120K$60K$24K$36K
Pension plan contributionsLn 8$2K$1K$465$698
Other employee benefitsLn 9$16K$8K$3K$5K
Payroll taxesLn 10$34K$17K$7K$10K
Accounting feesLn 11c$47K$24K$8K$14K
Other fees for servicesLn 11g$25K$13K$4K$7K
Office expensesLn 13$5K$2K$1K$1K
OccupancyLn 16$19K$10K$4K$6K
TravelLn 17$58$29$12$17
InterestLn 20$4K$2K$785$1K
InsuranceLn 23$7K$4K$1K$2K
Other expenses (24a–d)Ln 24$393K$377K$6K$9K
Total functional expensesLn 25$1.0M$707K$136K$206K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $1.0M$1.0M−$13K−$248K 990 PDF
FY2023Filed with the IRS Nov 18, 2024 $964K$1.1M−$132K−$235K 990 PDF
FY2022Filed with the IRS Jan 16, 2024 $979K$1.0M−$31K−$103K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $759K$784K−$25K−$72K 990 PDF
FY2020Filed with the IRS Aug 10, 2021 $431K$595K−$163K−$48K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,036,109 revenue, 12 lines filed
I-8 Contributions and grants$7,855
I-9 Program service revenuePrior year $962,962$1,028,111
I-10 Investment incomePrior year $310$100
I-11 Other revenuePrior year $1,181$43
I-12 Total revenuePrior year $964,453$1,036,109
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $561,637$550,098
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $535,258$499,128
I-18 Total expensesPrior year $1,096,895$1,049,226
I-19 Revenue less expensesPrior year −$132,442−$13,117
Part VI · Governance 15 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,036,109 across 6 lines filed
VIII-1f All other contributions, gifts and grants$7,855
VIII-1h Total contributions, gifts and grants$7,855
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,028,111$1,028,111
VIII-3 Investment incomeExcluded from tax $100$100
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $43$43
VIII-12 Total revenueRelated to mission $1,028,154 · Excluded from tax $100$1,036,109
Part IX · Statement of functional expenses $1,049,226 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $188,971 · Management $75,588 · Fundraising $113,383$377,942
IX-7 Other salaries and wagesPrograms $59,946 · Management $23,978 · Fundraising $35,967$119,891
IX-8 Pension plan contributionsPrograms $1,163 · Management $465 · Fundraising $698$2,326
IX-9 Other employee benefitsPrograms $7,754 · Management $3,102 · Fundraising $4,653$15,509
IX-10 Payroll taxesPrograms $17,215 · Management $6,886 · Fundraising $10,329$34,430
IX-11c Accounting feesPrograms $24,311 · Management $8,368 · Fundraising $14,005$46,684
IX-11g Other fees for servicesPrograms $12,782 · Management $4,399 · Fundraising $7,363$24,544
IX-13 Office expensesPrograms $2,419 · Management $1,343 · Fundraising $1,076$4,838
IX-16 OccupancyPrograms $9,524 · Management $3,811 · Fundraising $5,716$19,051
IX-17 TravelPrograms $29 · Management $12 · Fundraising $17$58
IX-20 InterestPrograms $1,962 · Management $785 · Fundraising $1,178$3,925
IX-23 InsurancePrograms $3,708 · Management $1,483 · Fundraising $2,224$7,415
IX-24 Other expenses (24a–d)Programs $377,359 · Management $6,102 · Fundraising $9,152$392,613
IX-25 Total functional expensesPrograms $707,143 · Management $136,322 · Fundraising $205,761$1,049,226
Part X · Balance sheet $211,951 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $97,875$88,357
X-2 Savings and temporary cash investmentsStart of year $81,764$44,352
X-4 Accounts receivableStart of year $40,633$50,916
X-9 Prepaid expenses and deferred chargesStart of year $19,712$27,875
X-10c Land, buildings and equipment, netStart of year $838$451
X-16 Total assetsStart of year $240,822$211,951
X-17 Accounts payable and accrued expensesStart of year $147,379$100,894
X-19 Deferred revenueStart of year $184,266$218,763
X-24 Unsecured notes and loans payableStart of year $144,457$140,691
X-26 Total liabilitiesStart of year $476,102$460,348
X-27 Net assets without donor restrictionsStart of year −$235,280−$248,397
X-32 Total net assets or fund balancesStart of year −$235,280−$248,397
X-33 Total liabilities and net assetsStart of year $240,822$211,951
Part XI · Reconciliation of net assets −$248,397 net assets at year end
XI-1 Total revenue$1,036,109
XI-2 Total expenses$1,049,226
XI-3 Revenue less expenses−$13,117
XI-4 Net assets at start of year−$235,280
XI-10 Net assets at end of year−$248,397

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

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