Building Performance Association INC FY2021 filing

Not tax-deductible

Pittsburgh, PA501(c)(6)Community DevelopmentEIN 83-1408081Revenue $520K in FY2021

On file with the IRSbuilding-performance.org651 Holiday Drive Plaza 5 Ste Ste 4, 15220-0000 · Pittsburgh, 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.

76¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
4 of 5
filings with a surplus
Average surplus $81K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $275K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$776K
208% of total assets
Concern: liabilities are 208% of assets; over 80%.
Pt X · Ln 26
Independent board members
24
of 24 voting members
Looks good: 24 of 24 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$520K
+35% vs prior year
Spent
$502K
To programs
76%
Net assets
−$403K
By yearFY2020–FY2024
Revenue
$520K
FY2021▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2020$384K
FY2021$520K
FY2022$1.1M
FY2023$1.6M
FY2024$1.4M
Expenses
$502K
FY2021▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$415K
FY2021$502K
FY2022$957K
FY2023$1.5M
FY2024$1.2M
Net assets
−$403K
FY2021▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020−$421K
FY2021−$403K
FY2022−$250K
FY2023−$152K
FY2024$17K

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

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

76 cents of each dollar spent went to programs.

Program services 76% · $384K Management & general 22% · $111K Fundraising 2% · $8K

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

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Who runs it and what they're paid

25 people listed on the 990.

Part VII, Section A · reportable compensation
President and CEO
$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
$0Pt VII · Sec A
$0Pt VII · Sec A
See Building Performance Association INC 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

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

Provided by the organization

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1 program · $384K · in their own filed words · FY2021
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.

$384Kprogram 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
Total grants receivedfrom 1 funder$275K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$520K
Ln 12
Fees for servicesLn 2g$372K
Gifts and grantsLn 1h$147K
Other incomeLn 4–11$1K
Money outPt IX
$502K
Ln 25
Programscol B$384K
Managementcol C$111K
Fundraisingcol D$8K
Owns and owesPt X
−$403K
net assets · Ln 32
Cash and savingsLn 1–2$35K
Total assetsLn 16$373K
LiabilitiesLn 26$776K
PeoplePt VI, VII
25
listed · VII A
PaidVII A0
Voting boardVI 1a24
IndependentVI 1b24
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$147K
Fees for servicesLn 2g$372K
Other incomeLn 4–11$1K
Total revenueLn 12$520K
Assets in detailPt X, end of year
CashLn 1$35K
Cash and savings togetherLn 1–2$35K
Total assetsLn 16$373K
LiabilitiesLn 26$776K
Net assetsLn 32−$403K
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 FY21End FY21
Cash and savingsLn 1–2$1K$35K
Total assetsLn 16$221K$373K
LiabilitiesLn 26$642K$776K
Net assetsLn 32−$421K−$403K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$37K$16K$19K$2K
Other salaries and wagesLn 7$62K$27K$32K$4K
Pension plan contributionsLn 8$3K$1K$1K$181
Other employee benefitsLn 9$10K$4K$5K$624
Payroll taxesLn 10$8K$3K$4K$502
Legal feesLn 11b$470$470
Accounting feesLn 11c$16K$16K
Information technologyLn 14$18K$14K$4K
OccupancyLn 16$6K$6K
TravelLn 17$843$843
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$325K$310K$15K
All other expensesLn 24e$14K$8K$6K
Total functional expensesLn 25$502K$384K$111K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.4M$1.2M$168K$17K 990 PDF
FY2023 $1.6M$1.5M$98K−$152K 990 PDF
FY2022 $1.1M$957K$153K−$250K 990 PDF
FY2021 Viewing $520K$502K$18K−$403K 990 PDF
FY2020 $384K$415K−$31K−$421K 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 FY2021 990 (6 parts)
Part I · Summary $520,281 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $93,074$146,751
I-9 Program service revenuePrior year $244,101$372,341
I-10 Investment income$0
I-11 Other revenuePrior year $46,897$1,189
I-12 Total revenuePrior year $384,072$520,281
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $133,446$120,115
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $281,598$381,883
I-18 Total expensesPrior year $415,044$501,998
I-19 Revenue less expensesPrior year −$30,972$18,283
Part VI · Governance 24 of 24 board members independent, no flags
VI-1a Voting members of the governing body24
VI-1b Independent voting members24
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 $520,281 across 6 lines filed
VIII-1b Membership dues$82,715
VIII-1d Related organizations$64,036
VIII-1h Total contributions, gifts and grants$146,751
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $372,341$372,341
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,189$1,189
VIII-12 Total revenueRelated to mission $373,530 · Unrelated business $0 · Excluded from tax $0$520,281
Part IX · Statement of functional expenses $501,998 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $15,831 · Management $18,943 · Fundraising $2,361$37,135
IX-7 Other salaries and wagesPrograms $26,607 · Management $31,837 · Fundraising $3,968$62,412
IX-8 Pension plan contributionsPrograms $1,215 · Management $1,454 · Fundraising $181$2,850
IX-9 Other employee benefitsPrograms $4,187 · Management $5,011 · Fundraising $624$9,822
IX-10 Payroll taxesPrograms $3,367 · Management $4,027 · Fundraising $502$7,896
IX-11b Legal feesManagement $470$470
IX-11c Accounting feesManagement $15,767$15,767
IX-14 Information technologyPrograms $14,139 · Management $3,649$17,788
IX-16 OccupancyManagement $6,001$6,001
IX-17 TravelManagement $843$843
IX-23 InsuranceManagement $1,717$1,717
IX-24 Other expenses (24a–d)Programs $310,006 · Management $14,859$324,865
IX-24e All other expensesPrograms $8,193 · Management $6,239$14,432
IX-25 Total functional expensesPrograms $383,545 · Management $110,817 · Fundraising $7,636$501,998
Part X · Balance sheet $373,330 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $1,314$34,844
X-4 Accounts receivableStart of year $215,796$334,919
X-9 Prepaid expenses and deferred chargesStart of year $3,567$3,567
X-16 Total assetsStart of year $220,677$373,330
X-17 Accounts payable and accrued expensesStart of year $153,049$248,306
X-25 Other liabilitiesStart of year $488,604$527,717
X-26 Total liabilitiesStart of year $641,653$776,023
X-27 Net assets without donor restrictionsStart of year −$420,976−$402,693
X-32 Total net assets or fund balancesStart of year −$420,976−$402,693
X-33 Total liabilities and net assetsStart of year $220,677$373,330
Part XI · Reconciliation of net assets −$402,693 net assets at year end
XI-1 Total revenue$520,281
XI-2 Total expenses$501,998
XI-3 Revenue less expenses$18,283
XI-4 Net assets at start of year−$420,976
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$402,693

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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