Building Performance Association INC FY2022 filing

Not tax-deductible

Pittsburgh, PA501(c)(6)Community DevelopmentEIN 83-1408081

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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.

83¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · 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
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
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
$1.1M
130% of total assets
Concern: liabilities are 130% 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
$1.1M
+113% vs prior year
Spent
$957K
To programs
83%
Net assets
−$250K
By yearFY2020–FY2024
Revenue
$1.1M
FY2022▲ +113%
Revenue by fiscal year
FY2020$384K
FY2021$520K
FY2022$1.1M
FY2023$1.6M
FY2024$1.4M
Expenses
$957K
FY2022▲ +91%
Expenses by fiscal year
FY2020$415K
FY2021$502K
FY2022$957K
FY2023$1.5M
FY2024$1.2M
Net assets
−$250K
FY2022▲ +38%
Net assets by fiscal year
FY2020−$421K
FY2021−$403K
FY2022−$250K
FY2023−$152K
FY2024$17K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

83 cents of each dollar spent went to programs.

Program services 83% · $790K Management & general 17% · $161K Fundraising 1% · $7K

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

26 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 · $790K · in their own filed words · FY2022
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.

$790Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$914K
Gifts and grantsLn 1h$193K
Other incomeLn 4–11$3K
Money outPt IX
$957K
Ln 25
Programscol B$790K
Managementcol C$161K
Fundraisingcol D$7K
Owns and owesPt X
−$250K
net assets · Ln 32
Cash and savingsLn 1–2$28K
Total assetsLn 16$826K
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
26
listed · VII A
PaidVII A0
Voting boardVI 1a24
IndependentVI 1b24
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$193K
Fees for servicesLn 2g$914K
Other incomeLn 4–11$3K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$28K
Cash and savings togetherLn 1–2$28K
Total assetsLn 16$826K
LiabilitiesLn 26$1.1M
Net assetsLn 32−$250K
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 FY22End FY22
Cash and savingsLn 1–2$35K$28K
Total assetsLn 16$373K$826K
LiabilitiesLn 26$776K$1.1M
Net assetsLn 32−$403K−$250K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K$29K$19K$2K
Other salaries and wagesLn 7$122K$71K$46K$4K
Pension plan contributionsLn 8$6K$4K$2K$210
Other employee benefitsLn 9$18K$10K$7K$584
Payroll taxesLn 10$14K$8K$5K$459
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$20K$20K
Information technologyLn 14$23K$16K$7K
OccupancyLn 16$11K$11K
TravelLn 17$9K$6K$3K
Conferences, conventions and meetingsLn 19$54$54
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$656K$634K$22K
All other expensesLn 24e$23K$11K$12K
Total functional expensesLn 25$957K$790K$161K$7K

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 Viewing $1.1M$957K$153K−$250K 990 PDF
FY2021 $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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $1,110,186 across 6 lines filed
VIII-1b Membership dues$122,956
VIII-1d Related organizations$70,000
VIII-1h Total contributions, gifts and grants$192,956
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $914,488$914,488
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,742$2,742
VIII-12 Total revenueRelated to mission $917,230 · Unrelated business $0 · Excluded from tax $0$1,110,186
Part IX · Statement of functional expenses $957,483 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $29,128 · Management $19,020 · Fundraising $1,647$49,795
IX-7 Other salaries and wagesPrograms $71,080 · Management $46,415 · Fundraising $4,020$121,515
IX-8 Pension plan contributionsPrograms $3,718 · Management $2,428 · Fundraising $210$6,356
IX-9 Other employee benefitsPrograms $10,332 · Management $6,747 · Fundraising $584$17,663
IX-10 Payroll taxesPrograms $8,094 · Management $5,286 · Fundraising $459$13,839
IX-11b Legal feesManagement $3,657$3,657
IX-11c Accounting feesManagement $19,525$19,525
IX-14 Information technologyPrograms $16,471 · Management $6,885$23,356
IX-16 OccupancyManagement $11,402$11,402
IX-17 TravelPrograms $5,972 · Management $2,821$8,793
IX-19 Conferences, conventions and meetingsManagement $54$54
IX-23 InsuranceManagement $1,997$1,997
IX-24 Other expenses (24a–d)Programs $633,965 · Management $22,422$656,387
IX-24e All other expensesPrograms $11,263 · Management $11,881$23,144
IX-25 Total functional expensesPrograms $790,023 · Management $160,540 · Fundraising $6,920$957,483
Part X · Balance sheet $825,974 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $34,844$27,773
X-4 Accounts receivableStart of year $334,919$793,695
X-9 Prepaid expenses and deferred chargesStart of year $3,567$4,506
X-16 Total assetsStart of year $373,330$825,974
X-17 Accounts payable and accrued expensesStart of year $248,306$524,033
X-25 Other liabilitiesStart of year $527,717$551,931
X-26 Total liabilitiesStart of year $776,023$1,075,964
X-27 Net assets without donor restrictionsStart of year −$402,693−$249,990
X-32 Total net assets or fund balancesStart of year −$402,693−$249,990
X-33 Total liabilities and net assetsStart of year $373,330$825,974
Part XI · Reconciliation of net assets −$249,990 net assets at year end
XI-1 Total revenue$1,110,186
XI-2 Total expenses$957,483
XI-3 Revenue less expenses$152,703
XI-4 Net assets at start of year−$402,693
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$249,990

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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