Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2022.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
91 cents of each dollar spent went to programs.
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
5 people listed on the 990; $146K paid to officers and key staff.
Stephen Smith’s $146K as President is at the 94th percentile of top reported officer pay among 852 $100K–1M housing 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 · 1 named individual · Part VII
| Name | FY2024 | FY2023 | FY2022 |
|---|---|---|---|
| Stephen Smith | $145,631 | $151,819 | $42,408 |
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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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
Studies and proposes reforms for building codes and construction policy, comparing them globally.
Questions for Center for Building INC
Your first name shows with your question. Center for Building INC answers here, for everyone.
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The center for building in north america published a major report on the high cost of elevators in the U.S. And canada, and got substantial media attention upon its release, including an op-ed in the new york times.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $278K | $192K |
| Total assetsLn 16 | $278K | $195K |
| LiabilitiesLn 26 | $2K | $4 |
| Net assetsLn 32 | $276K | $194K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $12K | $12K | ||
| Pay of current officers, directors and key staffLn 5 | $146K | $138K | $4K | $3K |
| Pension plan contributionsLn 8 | $4K | $4K | $131 | $87 |
| Other employee benefitsLn 9 | $18K | $17K | $538 | $353 |
| Payroll taxesLn 10 | $11K | $11K | $344 | $229 |
| Legal feesLn 11b | $8 | $8 | ||
| Accounting feesLn 11c | $10K | $10K | ||
| Other fees for servicesLn 11g | $14K | $13K | $800 | |
| Advertising and promotionLn 12 | $18K | $18K | ||
| Office expensesLn 13 | $869 | $286 | $3 | $580 |
| Information technologyLn 14 | $336 | $251 | $85 | |
| TravelLn 17 | $6K | $6K | ||
| InsuranceLn 23 | $361 | $361 | ||
| Other expenses (24a–d)Ln 24 | $3K | $2K | $661 | |
| Total functional expensesLn 25 | $244K | $223K | $17K | $4K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest Viewing | $163K | $244K | −$82K | $194K | 990 PDF |
| FY2023 | $19K | $217K | −$198K | $276K | 990 PDF |
| FY2022 | $543K | $69K | $475K | $475K | 990 PDF |
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Schedules filed Part IV
See the full FY2024 990 (6 parts)
Part I · Summary $162,564 revenue, 12 lines filed
Part VI · Governance 3 of 4 board members independent, 2 to look at
Part VIII · Statement of revenue $162,564 across 5 lines filed
Part IX · Statement of functional expenses $244,472 across 14 lines filed
Part X · Balance sheet $194,501 assets, 8 lines filed
Part XI · Reconciliation of net assets $194,497 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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