Building Transparency EIN 84-2727715

Building Transparency

EIN  84-2727715 Public charity (501(c)(3)) Seattle, WA
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/30/26 · see original filing: IRS
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Size
$1–10M
What they do
Enabling swift action on building carbon emissions by providing open access data and tools.
Leadership
Stacy Smedley · Executive Director · $180K
Money in and out
$3.0M revenue, $3.3M expenses
Bottom line
82% program efficiency

Enabling swift action on building carbon emissions by providing open access data and tools. For fiscal year 2024 it reported $3.0M in revenue, $3.3M in expenses, and $-39K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$3.0M
Pt VIII · Ln 12
Total expenses
$3.3M
Pt IX · Ln 25
Net assets
$-39K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$329K
Where spending went · Part IX cols B–D
Program services $0.82 Management & general $0.18
Program efficiency
82%
of spending reaches programs▼ -3% vs prior filing year
Operating runway
0.0mo
months of highly liquid reserves at operating expense rate▼ -100% vs prior filing year
Surplus margin
-11%
revenue over expenses, this year▼ -269% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$3.0M
FY2024▼ -14%
Expenses
$3.3M
FY2024▲ +2%
Total assets
$7K
FY2024▼ -94%
Total liabilities
$47K
FY2024
Total revenue
$3.0M
Pt VIII · Ln 12
Total expenses
$3.3M
Pt IX · Ln 25
Net assets
$-39K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$329K
Total assetsPt X · Ln 16$7K
Program-expense ratioPt IX · col B82%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $2.7M of program spending, described in the organization's own filed words · FY2024.
01

Ec3 Tool

The embodied carbon in construction calculator (EC3) tool is an open-source industry-leading sustainability platform that helps professionals find, assess, compare, benchmark, and reduce the amount of embodied carbon used in construction.

$1.5Mprogram expense
02

Odci

Open data for climate initiative (odci) is committed to providing global, freely accessible, credible, verified, and standardized construction materials life cycle assessment data to the public. It is a globally aligned material generic database with regional values and data ranges.

$1.0Mprogram expense
03

Tallylca Tool

Tally is a life cycle assessment (lca) tool that enables calculation of the environmental impacts of building material selections, directly in an autodesk revit model. Tally allows revit users to imbue their bim with the complete information about the building materials and architectural products. 5000+ models built in us in 2024.

$166Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBuilding Transparency
EINHdr · item D84-2727715
Principal addressHdr · item CSeattle, WA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C20)
Ruling yearIRS BMFNov 2020

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$180,000Pt VII · Sec A
Program Director
$135,563Pt VII · Sec A
Director, Global Policy
$126,720Pt VII · Sec A
Senior Data & Methodology Manager
$116,138Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Stacy Smedley’s $180K as Executive Director is at the 78th percentile of top reported officer pay among 1843 $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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Stacy Smedley$180,000
Stacy Smedley$180,000$45,000
Vaclav Hasik$135,563
Vaclav Hasik$127,050$111,500$109,708
Mary Poss$126,720
Mikaela Derousseau$116,138
Kelsey Price$115,000
Mikaela Derousseau$112,613$102,375

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.

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Statement of Revenue

Part VIII
Contributions & grants$2.0M · 67%
Program service revenue$972K · 33%
Contributions & grants67%$2.0M
Program service revenue33%$972K
Total revenueLn 12$3.0M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.82 Management & general $0.18
Program services82%$2.7M
Management & general18%$598K
Total functional expensesLn 25$3.3M

Balance Sheet

Part X · end of year
CashLn 1$7K
Total assetsLn 16$7K
Total liabilitiesLn 26$47K
Total net assetsLn 32$-39K
Months of cash on handcomputed0.0

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $7K · Operating expenses/yr $3.3M
0.0 months
Where the money goes
Program services
Program services $2.7M · Total expenses $3.3M
82%
Management & General
Management & general $598K · Total expenses $3.3M
18%
Fundraising
Fundraising $0 · Total expenses $3.3M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $2.4M
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $2.0M · Total revenue $3.0M
67%
Government reliance
Government grants — · Total revenue $3.0M
Earned-income share
Program service revenue $972K · Total revenue $3.0M
33%
Investment reliance
Investment income $0 · Total revenue $3.0M
0%
Program self-sufficiency
Program service revenue $972K · Total expenses $3.3M
30%
Growth & trend
Revenue growth (YoY)
This year $3.0M · Prior year $3.4M
-14%
Revenue CAGR
FY2020 $1.3M · FY2024 $3.0M
+23%
Net-asset trend (YoY)
End of year $-39K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $3.0M · Expenses $3.3M
-11%
Liabilities-to-Assets
Total liabilities — · Total assets $7K
Net-asset ratio
Net assets $-39K · Total assets $7K
-530%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $7K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Stacy Smedley · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $180K · Total expenses $3.3M
5%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $791K · Total expenses $3.3M
24%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 82%
Overhead ratio 18%
Fundraising cost ratio 0%
Revenue growth -14%
Legal fee ratio 1%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$3.0M revenue · viewing · ⤓ 990 PDF
FY2023$3.4M revenue · ⤓ 990 PDF
FY2022$1.7M revenue · ⤓ 990 PDF
FY2021$832K revenue · ⤓ 990 PDF
FY2020$1.3M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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