2024-11-14T09:24:25-06:00 2023-12-31 203985546 JOHNSON O'CONNOR FERON & CARUCCI LLP 101 EDGEWATER DRIVE SUITE 210 WAKEFIELD MA 01880 990 2023-01-01 271215143 BUILT ENVIRONMENT PLUS BUIL 6177522422 PO BOX 366 SOMERVILLE MA 02143 MEREDITH ELBAUM EXECUTIVE DIRECTOR 6177522422 2024-11-06 1 1 JOSEPH M GISO P00030126 7819143400 2024-11-06 2023 2024-10-15 13:58:12Z MEREDITH ELBAUM PO BOX 366 SOMERVILLE MA 02143 964079 0 X WWW.BUILTENVIRONMENTPLUS.ORG X 2009 MA DRIVE SUSTAINABLE & REGENERATIVE DESIGN, CONSTRUCTION, AND OPERATION OF THE BUILT ENVIRONMENT. 14 14 14 50 0 0 549722 660777 233274 288998 3 3 -20257 -27268 762742 922510 0 0 0 0 510782 583093 0 0 177182 310123 414895 820905 997988 -58163 -75478 225673 127180 101157 78142 124516 49038 X TO DRIVE SUSTAINABLE AND REGENERATIVE DESIGN, CONSTRUCTION, AND OPERATION OF THE BUILT ENVIRONMENT. 0 0 569842 288998 BUILT ENVIRONMENT PLUS, FORMERLY KNOWN AS THE USGBC MASSACHUSETTS CHAPTER, IS A MEMBERSHIP-BASED COMMUNITY ADVOCATING FOR GREEN BUILDINGS AT THE STATE AND LOCAL LEVEL. BUILT ENVIRONMENT PLUS PROVIDES GREEN BUILDING EDUCATION, NETWORKING, ADVOCACY, AND LEADERSHIP OPPORTUNITIES FOR THE SUBSTAINABLE BUILDING PRACTITIONER COMMUNITY AND BEYOND. OUR EVENTS AND PROGRAMMING ARE SUPPORTED AND ENHANCED BY THE VOLUNTEER EFFORTS FOR OUR COMMUNITY MEMBERS.OVER 600 PEOPLE PARTICIPATE AS MEMBERS & ACTIVE VOLUNTEERS, AND OVER 15,000 PEOPLE SUBSCRIBE TO OUR VARIOUS COMMUNICATON LISTS. THROUGH OUR MANY COMMITTEES, WE ADDRESS ALL ASPECTS OF THE GREENING OF THE REAL ESTATE SECTOR: PLANNING, DESIGN & ENGINEERING, CONSTRUCTION, MANAGEMENT & OPERATION, AND BEYOND. WE HELP ALL PRACTITIONERS BY PROMOTING MARKET TRANSFORMATION. 569842 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 8 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X BUILT ENVIRONMENT PLUS 6177522422 PO BOX 366 SOMERVILLE MA 02143 JENNIFER TARANTO CHAIR 3.00 X X 0 0 0 GALEN NELSON TREASURER 1.00 X X 0 0 0 KRISTEN FRITSCH VICE CHAIRPERSON 1.00 X X 0 0 0 SARAH MICHELMAN SECRETARY 1.00 X X 0 0 0 JULIE JANISKI DIRECTOR 0.50 X 0 0 0 BRAD MAHONEY DIRECTOR 0.50 X 0 0 0 REBECCA SCHOFIELD DIRECTOR 0.50 X 0 0 0 KATE BUBRISKI DIRECTOR 0.50 X 0 0 0 REBECCA RAHMLOW DIRECTOR 0.50 X 0 0 0 N JONATHAN UNAKA DIRECTOR 1.00 X 0 0 0 NEETU SIDDARTH DIRECTOR 0.50 X 0 0 0 CHAD LAURENT DIRECTOR 0.50 X 0 0 0 SANDHYA IYER DIRECTOR 0.50 X 0 0 0 AXEL JEREMIE DIRECTOR 1.00 X 0 0 0 MEREDITH ELBAUM EXECUTIVE DIRECTOR 40.00 X 122060 0 0 122060 0 0 1 0 0 0 0 12865 50396 219357 378159 9073 660777 PROGRAM SERVICE FEES 541300 288998 288998 288998 3 3 14301 50396 41569 -27268 -27268 922510 288998 0 -27265 X 122060 56148 30515 35397 375383 172676 93846 108861 27345 12579 6836 7930 13443 6184 3361 3898 44862 20636 11216 13010 37179 37179 281939 270124 11815 3250 3250 20422 11398 5936 3088 5695 238 5457 17108 10265 3421 3422 3385 20 3231 134 12678 3570 9108 2325 2325 381 381 4712 2827 943 942 BAD DEBT EXPENSE 13855 13855 DUES AND SUBSCRIPTIONS 7479 3177 3802 500 STAFF DEVELOPMENT 4232 4232 OTHER TAXES 255 255 997988 569842 250964 177182 116145 42758 3027 3030 15936 77151 88249 3044 1238 500 3300 2603 1078 697 225673 127180 56913 57640 44244 20185 0 317 101157 78142 X 124516 49038 124516 49038 225673 127180 -75478 0 X X 0 1 X 1 0 X 394452 514047 619732 567982 675078 2771291 101702 41367 20066 233274 288998 685407 496154 555414 639798 801256 964076 3456698 0 0 0 3456698 39 43 24 3 3 112 39 43 24 3 3 112 496193 555457 639822 801259 964079 3456810 1.00000 0.99990 0.00000 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3300 2603 697 697 LINE OF CREDIT 317 317 X 964079 41569 41569 922510 0 922510 1039557 41569 41569 997988 0 997988 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND AS A CORPORATION ORGANIZED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS, IT IS ALSO EXEMPT FROM MASSACHUSETTS INCOME TAXES. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC 740, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2023 AND 2022. THE ORGANIZATION ACCRUES INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES. THE ORGANIZATION FILES FEDERAL AND MASSACHUSETTS TAX RETURNS. THE STATUTE OF LIMITATIONS FOR THESE JURISDICTIONS IS GENERALLY THREE YEARS. THE ORGANIZATION HAD NO RETURNS UNDER EXAMINATION AS OF DECEMBER 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 41,569. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 41,569. GREEN BUILDING SHOWCASE 38547 29752 8795 9007 14427 BUILDING TECH FORUM 26150 20644 5506 6459 5506 6170 64697 50396 14301 6459 14513 20597 41569 -27268 BARBRA BATSHALOM PREVIOUS CHAIRPERSON 54432 EDUCATIONAL SERVICES 0 SCHEDULE L, PART V BARBRA BATSHALOM, PREVIOUS CHAIRPERSON AT BUILT ENVIRONMENT PLUS, IS THE FOUNDER AND PRESIDENT OF SUSTAINABLE PERFORMANCE INSTITUTE (SPI). THE ORGANIZATION PAID SPI DURING THE YEAR TO TEACH COURSES AT THE ORGANIZATION IN AN ARM'S-LENGTH TRANSACTION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS MAY ELECT OR REMOVE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS AND APPROVES THE TAX RETURN, THEN THE FULL BOARD REVIEWS THE TAX RETURN BEFORE THE RETURN IS SUBMITTED TO THE TAX AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS TO SIGN THE CONFLICT OF INTEREST DISCLOSURE FORM UPON ELECTION/RE-ELECTION, WHICH OCCURS ANNUALLY. THE CONFLICTS OF INTEREST LISTING IS CIRCULATED EACH YEAR. IF THERE IS A CONFLICT OF INTEREST, THAT BOARD MEMBER ABSTAINS FROM VOTING AND THIS IS NOTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE MEETS TO ESTABLISH THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR DETERMINES COMPENATION FOR ALL OTHER EMPLOYEES, BUT MAY CONSULT THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 270,124. MANAGEMENT AND GENERAL EXPENSES 11,815. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 281,939. FORM 990, PAGE 12, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.