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Building Performance Association INC

Not tax-deductible

Pittsburgh, PA501(c)(6)Community Development EIN 83-1408081Revenue $1.4M in FY2024Latest return filed Oct 28, 2025

On file with the IRSbuilding-performance.orgPittsburgh, PATax-exempt since Mar 2019

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The mission is to improve the health, safety, comfort, durability, and energy efficiency of all residential buildings through receiving retrofit or home improvement services.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-1408081) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
73¢ of each $1 spent went to programs.
Run by 24 volunteers.
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)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $81K a year · 8% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
73% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
0.3 mo
of spending, in cash
0.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $275K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$809K
98% of total assets
Liabilities are 98% of assets.
Pt X · Ln 26
Independent board members
19
of 19 voting members
19 of 19 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$1.4M
-14% vs prior year
Spent
$1.2M
To programs
73%
Net assets
$17K
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$384K
FY2021$520K
FY2022$1.1M
FY2023$1.6M
FY2024$1.4M
Expenses
$1.2M
FY2024▼ -20%
Tap a bar for its year
Expenses by fiscal year
FY2020$415K
FY2021$502K
FY2022$957K
FY2023$1.5M
FY2024$1.2M
Net assets
$17K
FY2024▲ +111%
Tap a bar for its year
Net assets by fiscal year
FY2020−$421K
FY2021−$403K
FY2022−$250K
FY2023−$152K
FY2024$17K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2019.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $886K Management & general 27% · $322K

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

21 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Steve Cowell
Director
$0Pt VII · Sec A
Paul Krajsa
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Building Performance Association INC 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

Improves homes for better health, safety, comfort, and energy efficiency.

Questions for Building Performance Association INC

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Your first name shows with your question. Building Performance Association INC answers here, for everyone.

1 program · $886K · in their own filed words · FY2024
01

Providing industry leadership through establishment of policies, programs, and ongoing education designed to further their mission. Working as a force for collaboration, coordination, and education of those working to improve the health, safety, comfort, durability, and energy efficiency of all residential buildings.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-1408081) · Dispute this line
$886Kprogram expense

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
United States Energy FoundationFY2024$275K
Total grants receivedfrom 1 funder$275K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$990K
Gifts and grantsLn 1h$377K
Other incomeLn 4–11$10K
Money outPt IX
$1.2M
Ln 25
Programscol B$886K
Managementcol C$322K
Owns and owesPt X
$17K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$825K
LiabilitiesLn 26$809K
PeoplePt VI, VII
21
listed · VII A
PaidVII A0
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$377K
Fees for servicesLn 2g$990K
Other incomeLn 4–11$10K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$31K
Cash and savings togetherLn 1–2$31K
Accounts receivableLn 4$795K
Total assetsLn 16$825K
LiabilitiesLn 26$809K
Net assetsLn 32$17K
OperationsPt I, VI
EmployeesI 50
VolunteersI 624
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$13K$31K
Total assetsLn 16$908K$825K
LiabilitiesLn 26$1.1M$809K
Net assetsLn 32−$152K$17K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$83K$42K$41K
Other salaries and wagesLn 7$288K$146K$142K
Pension plan contributionsLn 8$13K$7K$7K
Other employee benefitsLn 9$41K$21K$20K
Payroll taxesLn 10$31K$16K$15K
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$27K$27K
Information technologyLn 14$15K$399$15K
OccupancyLn 16$2K$2K
TravelLn 17$66K$55K$11K
Conferences, conventions and meetingsLn 19$4K$4K$754
InsuranceLn 23$3K$1K$2K
Other expenses (24a–d)Ln 24$622K$594K$27K
All other expensesLn 24e$6K$469$5K
Total functional expensesLn 25$1.2M$886K$322K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Oct 28, 2025 $1.4M$1.2M$168K$17K 990 PDF
FY2023Filed with the IRS Nov 8, 2024 $1.6M$1.5M$98K−$152K 990 PDF
FY2022Filed with the IRS Nov 7, 2023 $1.1M$957K$153K−$250K 990 PDF
FY2021Filed with the IRS Nov 4, 2022 $520K$502K$18K−$403K 990 PDF
FY2020Filed with the IRS Oct 28, 2021 $384K$415K−$31K−$421K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,376,630 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $331,952$376,889
I-9 Program service revenuePrior year $1,263,666$989,632
I-10 Investment income$0
I-11 Other revenuePrior year $3,807$10,109
I-12 Total revenuePrior year $1,599,425$1,376,630
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $374,180$456,504
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,126,894$751,746
I-18 Total expensesPrior year $1,501,074$1,208,250
I-19 Revenue less expensesPrior year $98,351$168,380
Part VI · Governance 19 of 19 board members independent, no flags
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,376,630 across 7 lines filed
VIII-1b Membership dues$101,889
VIII-1f All other contributions, gifts and grants$275,000
VIII-1h Total contributions, gifts and grants$376,889
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $989,632$989,632
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $10,109$10,109
VIII-12 Total revenueRelated to mission $989,632 · Unrelated business $0 · Excluded from tax $10,109$1,376,630
Part IX · Statement of functional expenses $1,208,250 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $41,899 · Management $40,781$82,680
IX-7 Other salaries and wagesPrograms $145,978 · Management $142,082$288,060
IX-8 Pension plan contributionsPrograms $6,831 · Management $6,649$13,480
IX-9 Other employee benefitsPrograms $20,820 · Management $20,264$41,084
IX-10 Payroll taxesPrograms $15,811 · Management $15,389$31,200
IX-11b Legal feesManagement $6,596$6,596
IX-11c Accounting feesManagement $27,363$27,363
IX-14 Information technologyPrograms $399 · Management $14,562$14,961
IX-16 OccupancyManagement $1,857$1,857
IX-17 TravelPrograms $55,199 · Management $10,521$65,720
IX-19 Conferences, conventions and meetingsPrograms $3,593 · Management $754$4,347
IX-23 InsurancePrograms $1,049 · Management $2,104$3,153
IX-24 Other expenses (24a–d)Programs $594,369 · Management $27,461$621,830
IX-24e All other expensesPrograms $469 · Management $5,450$5,919
IX-25 Total functional expensesPrograms $886,417 · Management $321,833 · Fundraising $0$1,208,250
Part X · Balance sheet $825,489 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $13,010$30,702
X-4 Accounts receivableStart of year $890,906$794,787
X-16 Total assetsStart of year $908,072$825,489
X-17 Accounts payable and accrued expensesStart of year $681,671$599,993
X-25 Other liabilitiesStart of year $378,040$208,755
X-26 Total liabilitiesStart of year $1,059,711$808,748
X-27 Net assets without donor restrictionsStart of year −$191,757−$38,410
X-28 Net assets with donor restrictionsStart of year $40,118$55,151
X-32 Total net assets or fund balancesStart of year −$151,639$16,741
X-33 Total liabilities and net assetsStart of year $908,072$825,489
Part XI · Reconciliation of net assets $16,741 net assets at year end
XI-1 Total revenue$1,376,630
XI-2 Total expenses$1,208,250
XI-3 Revenue less expenses$168,380
XI-4 Net assets at start of year−$151,639
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$16,741

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

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