2024-11-15T15:12:11-06:00 2023-12-31 991856619 GRANT THORNTON ADVISORS LLC 1000 WILSON BOULEVARD SUITE 1500 ARLINGTON VA 22209 990 2023-01-01 260893414 GREEN BUSINESS CERTIFICATION INC GREE 8007951747 2101 L STREET NW 600 WASHINGTON DC 20037 PETER TEMPLETON PRESIDENT & CEO 8007951747 2024-11-15 1 0 MARY TORRETTA P00847851 7038477500 2023 2024-10-15 13:58:12Z GBCI PETER TEMPLETON 2101 L STREET NW 600 WASHINGTON DC 20037 60817608 0 X WWW.GBCI.ORG X 2007 DC GBCI PROVIDES THIRD-PARTY CREDENTIALING AND VERIFICATION FOR SEVERAL (SEE SCHEDULE O)RATING SYSTEMS RELATING TO THE BUILT ENVIRONMENT. IT WAS ESTABLISHED IN JANUARY 2008 WITH THE SUPPORT OF THE U.S. GREEN BUILDING COUNCIL TO PROVIDE INDEPENDENT OVERSIGHT OF THE LEADERSHIP IN ENERGY AND ENVIRONMENTAL DESIGN (LEED) PROJECT CERTIFICATION AND PROFESSIONAL CREDENTIALING PROCESSES. GBCI HAS EXPANDED ITS CERTIFICATION EFFORTS TO EIGHT RATING SYSTEMS ALL WITHIN THE SUSTAINABILITY UMBRELLA INCLUDING PEER, TRUE, SITES, ICP, RELI AND WELL. GBCI ALSO OVERSEES PROFESSIONAL CREDENTIALS INCLUDING THE LEED PROFESSIONAL CREDENTIALS, WHICH DENOTE LEADERSHIP IN GREEN BUILDING AND TO DISTINGUISH BUILDING PROFESSIONALS WITH THE KNOWLEDGE AND SKILLS TO SUCCESSFULLY STEWARD THE LEED CERTIFICATION PROCESS. ADDITIONAL GBCI CREDENTIALS INCLUDE THE SITES AP, THE WELL AP, CITY CLIMATE PLANNER, SEA AND SEP, THE LEED GREEN RATER, THE TRUE ADVISOR AND EDGE EXPERTS. 6 6 0 126 0 0 0 0 46347214 51135245 -175831 1446526 2249609 5000014 48420992 57581785 0 0 0 0 15171343 9745060 0 0 0 29094111 42887610 44265454 52632670 4155538 4949115 81680191 105369274 37300329 54816532 44379862 50552742 X GREEN BUSINESS CERTIFICATION INC. (GBCI) IS THE PREMIER ORGANIZATION INDEPENDENTLY RECOGNIZING EXCELLENCE IN GREEN BUSINESS INDUSTRY PERFORMANCE AND PRACTICE GLOBALLY. THROUGH RIGOROUS CERTIFICATION AND CREDENTIALING STANDARDS, GBCI DRIVES (SEE SCHEDULE O)ADOPTION OF GREEN BUSINESS PRACTICES, WHICH FOSTERS GLOBAL COMPETITIVENESS AND ENHANCES ENVIRONMENTAL PERFORMANCE AND HUMAN HEALTH BENEFITS. 0 0 LEED CERTIFICATION - GBCI ADMINISTERS THE LEED CERTIFICATION PROGRAM, PERFORMING THIRD-PARTY TECHNICAL REVIEWS AND VERIFICATION OF REGISTERED PROJECTS TO DETERMINE IF THEY HAVE MET THE STANDARDS SET FORTH BY THE LEED GREEN BUILDING RATING SYSTEM. LEED, OR LEADERSHIP IN ENERGY & ENVIRONMENTAL DESIGN, IS THE MOST WIDELY USED GREEN BUILDING RATING SYSTEM IN THE WORLD AND AN INTERNATIONAL SYMBOL OF EXCELLENCE IN GREEN BUILDING. DEVELOPED BY THE U.S. GREEN BUILDING COUNCIL (USGBC), LEED PROVIDES A FRAMEWORK FOR HEALTHY, EFFICIENT AND COST-SAVING GREEN BUILDINGS. LEED CERTIFICATION IA A GLOBALLY RECOGNIZED SYMBOL OF SUSTAINABILITY ACHIEVEMENT AND LEADERSHIP. LEED CREDENTIALING - GBCI CREDENTIALS CONSIST OF COMPETENCY EXAMS AND CERTIFICATE PROGRAMS. THE EXAMS ARE CONSTRUCTED USING RIGOROUS TEST DEVELOPMENT BEST PRACTICES TO ASSESS WHETHER WORKING PROFESSIONALS HAVE THE MINIMUM COMPETENCIES TO PERFORM THEIR JOBS. GBCI CREDENTIALS REQUIRE ONGOING MAINTENANCE TO ENCOURAGE CREDENTIALED PROFESSIONALS TO PARTICIPATE IN LEARNING EXPERIENCES THAT DEMONSTRATE CONTINUED COMPETENCY AND UP-TO-DATE INDUSTRY KNOWLEDGE. GBCI DEVELOPS AND ADMINISTERS THE ISO/IEC 17024 ACCREDITED LEED PROFESSIONAL CREDENTIAL EXAMS, WHICH INCLUDE THE LEED GREEN ASSOCIATE AND LEED AP WITH SPECIALTY CREDENTIALS, THE SITES AP, THE SUSTAINABILITY EXCELLENCE CREDENTIALS, AND THE URBAN GREENHOUSE GAS INVENTORY SPECIALIST CREDENTIAL. GBCI ALSO ADMINISTERS THE TRUE ADVISOR CERTIFICATE PROGRAM. WELL - GBCI SUPPORTS THE DELIVERY OF IWBI'S WELL BUILDING STANDARD, AN EVIDENCE-BASED STANDARD, WHICH SETS PERFORMANCE REQUIREMENTS IN TEN CATEGORIES: AIR, WATER, NOURISHMENT, LIGHT, FITNESS, COMFORT, MIND, SOUND, MATERIALS, AND COMMUNITY. CERTIFICATION ALLOWS BUILDING OWNERS AND EMPLOYERS TO KNOW THAT THEIR SPACE IS PERFORMING RELATED TO HEALTH AND WELL-BEING OF OCCUPANTS. GBCI SUPPORTS THE ADVANCEMENT OF WELL BY PROVIDING CERTIFICATION MANAGEMENT AND DELIVERY SERVICES FOR WELL CERTIFICATION PROGRAMS. WELL WAS PIONEERED BY DELOS AND IS MANAGED BY THE INTERNATIONAL WELL BUILDING INSTITUTE. TRUE (TOTAL RESOURCE USE AND EFFICIENCY) - TRUE IS A CERTIFICATION PROGRAM DEDICATED TO MEASURING, IMPROVING AND RECOGNIZING ZERO WASTE PERFORMANCE BY ENCOURAGING THE ADOPTION OF SUSTAINABLE RESOURCE MANAGEMENT AND WASTE REDUCTION PRACTICES WHICH CONTRIBUTE TO POSITIVE ENVIRONMENTAL, HEALTH AND ECONOMIC OUTCOMES. TRUE IS DESIGNED TO HELP GUIDE THE TRANSITION TO A CIRCULAR ECONOMY BY SUPPORTING BUSINESSES AND COMMUNITIES IN RE-THINKING OLD ASSUMPTIONS AND RE-DESIGNING PROCESSES TO ENSURE THAT ALL RESOURCES ARE VALUED FOR THEIR HIGHEST AND BEST USE. A TRUE CERTIFIED PROJECT'S GOAL IS TO DIVERT ALL SOLID WASTE FROM THE LANDFILL, INCINERATION AND THE ENVIRONMENT. FACILITIES ACHIEVE CERTIFICATION BY MEETING AN AVERAGE OF 90% OR GREATER OVERALL WASTE DIVERSION OVER A PERIOD OF 12 MONTHS, AS WELL AS IMPLEMENTING A SERIES OF CREDITS AND MINIMUM PROGRAM REQUIREMENTS. EDGE - AN INNOVATION OF IFC, A MEMBER OF THE WORLD BANK GROUP, EDGE IS A GREEN BUILDING CERTIFICATION SYSTEM FOCUSED ON MAKING BUILDINGS IN EMERGING MARKETS MORE RESOURCE-EFFICIENT. IT EMPOWERS DEVELOPERS AND BUILDERS TO QUICKLY IDENTIFY THE MOST COST-EFFECTIVE WAYS TO REDUCE ENERGY USE, WATER USE AND EMBODIED ENERGY IN MATERIALS. EDGE EMPOWERS EMERGING MARKETS TO SCALE UP RESOURCE-EFFICIENT BUILDINGS IN A FAST, EASY AND AFFORDABLE WAY. GBCI ADMINISTERS EDGE CERTIFICATION IN OVER 140 COUNTRIES AROUND THE WORLD. SITES - GBCI ADMINISTERS THE SUSTAINABLE SITES INITIATIVE (SITES)-A COMPREHENSIVE RATING SYSTEM (SITES) DESIGNED TO DISTINGUISH SUSTAINABLE LANDSCAPES, MEASURE THEIR PERFORMANCE, AND ULTIMATELY ELEVATE THE VALUE OF LANDSCAPES. THE RATING SYSTEM CAN BE APPLIED TO DEVELOPMENT PROJECTS LOCATED ON SITES WITH OR WITHOUT BUILDINGS, RANGING FROM NATIONAL PARKS, TO CORPORATE CAMPUSES, STREETSCAPES AND HOMES. BY SUPPORTING THE DEVELOPMENT OF HEALTHY, THRIVING COMMUNITIES AND NEIGHBORHOODS, SITES DRIVES SUSTAINABILITY EFFORTS BEYOND THE BUILDING. THE INVESTOR CONFIDENCE PROJECT (ICP) - GBCI ADMINISTERS THE INVESTOR CONFIDENCE PROJECT (ICP), AND ITS INVESTOR READY ENERGY EFFICIENCY CERTIFICATION (IREE). ICP IS A GLOBAL UNDERWRITING STANDARD FOR DEVELOPING AND MEASURING ENERGY EFFICIENCY RETROFITS FOR COMMERCIAL AND MULTIFAMILY RESIDENTIAL BUILDINGS. THROUGH ITS IREE CERTIFICATION, ICP AIMS TO STANDARDIZE ENERGY EFFICIENCY UPGRADES AND TRANSFORM THE ENERGY EFFICIENCY MARKET BY INCREASING CONFIDENCE IN THE FINANCIAL AND ENVIRONMENTAL PERFORMANCE OF BUILDING RETROFITS. BY ONLY CERTIFYING PROJECTS THAT ADHERE TO RIGOROUS STANDARDS AND BEST PRACTICES, ICP REDUCES RISK FOR INVESTORS AND LOWERS TRANSACTION COSTS FOR BUYERS AND SELLERS OF ENERGY EFFICIENCY. SUSTAINABILITY EXCELLENCE CREDENTIALS (FORMERLY ISSP CREDENTIALS) THE SUSTAINABILITY EXCELLENCE ASSOCIATE (SEA) AND SUSTAINABILITY EXCELLENCE PROFESSIONAL (SEP) CREDENTIALS RECOGNIZE INDIVIDUALS DEDICATED TO MAKING THE WORLD A MORE SUSTAINABLE PLACE - ECONOMICALLY, SOCIALLY, AND ENVIRONMENTALLY. THE SEA IS DESIGNED FOR EMERGING SUSTAINABILITY PROFESSIONALS, INCLUDING STUDENTS, RECENT GRADUATES OR PROFESSIONALS LOOKING TO INCORPORATE SUSTAINABILITY CONCEPTS INTO THEIR CAREER. THE SEP DESIGNATES AN INDIVIDUAL WHO HAS EXTENSIVE EXPERIENCE IN SUSTAINABILITY AND WHO CAN DEMONSTRATE PROFESSIONAL EXCELLENCE IN THE FIELD. EARNING AN ISSP CREDENTIAL DEMONSTRATES THAT A PERSON HAS THE SKILLS AND KNOWLEDGE TO PLAN, IMPLEMENT AND EVALUATE THE INTEGRATION OF SUSTAINABILITY INTO ORGANIZATIONAL CULTURE AND PRACTICES AND IS ABREAST OF CURRENT ISSUES, TOOLS AND TECHNIQUES. THE CREDENTIALS WERE ORIGINALLY DEVELOPED BY THE INTERNATIONAL SOCIETY OF SUSTAINABILITY PROFESSIONALS (ISSP) AND ARE CURRENTLY OWNED AND ADMINISTERED BY GBCI. PEER - GBCI ADMINISTERS PEER, OR PERFORMANCE EXCELLENCE IN ELECTRICITY RENEWAL-A COMPREHENSIVE, CONSUMER-CENTRIC, DATA-DRIVEN RATING SYSTEM FOR MEASURING AND IMPROVING POWER SYSTEM PERFORMANCE AND ELECTRICITY INFRASTRUCTURE. THE PEER RATING SYSTEM SERVES AS A TOOL TO ACCELERATE TRANSFORMATION OF THE ELECTRICITY SECTOR. PEER EVALUATES AND VERIFIES A POWER SYSTEM'S PERFORMANCE ACROSS FOUR CATEGORIES: RELIABILITY AND RESILIENCY; ENERGY EFFICIENCY AND ENVIRONMENT; OPERATIONS, MANAGEMENT AND SAFETY; AND GRID SERVICES. THE PROGRAM CAN BE USED FOR POWER SYSTEMS OF ALL SIZES, INCLUDING CAMPUSES, MICROGRIDS, CRITICAL INFRASTRUCTURE, AN ENTIRE CITY'S GRID OR A UTILITY TERRITORY, AND EVEN TRANSIT SYSTEMS. A PEER CERTIFICATION SIGNIFIES THAT A SYSTEM IS RESILIENT IN THE FACE OF DISASTERS, RELIABLE IN ITS ABILITY TO MEET EVERYDAY NEEDS AND SUSTAINABLE IN A WAY THAT PRIORITIZES EFFICIENCY AND MITIGATES THE IMPACTS OF CLIMATE RISK. FEDERAL GP (FEDERAL GUIDING PRINCIPLES) - GBCI OFFERS FEDERAL AGENCIES AND THE DEPARTMENT OF DEFENSE A ROBUST COMPLIANCE ASSESSMENT FOR MEETING THE GUIDING PRINCIPLES FOR SUSTAINABLE FEDERAL BUILDINGS. THE GUIDING PRINCIPLES WERE ESTABLISHED BY AN EXECUTIVE ORDER TO GUIDE AGENCIES IN DESIGNING, LOCATING, CONSTRUCTING, MAINTAINING, AND OPERATING FEDERAL BUILDINGS IN A SUSTAINABLE MANNER THAT INCREASES EFFICIENCY, OPTIMIZES PERFORMANCE, ELIMINATES UNNECESSARY USE OF RESOURCES, ENSURES THE HEALTH OF OCCUPANTS, PROTECTS THE ENVIRONMENT, GENERATES COST SAVINGS, AND MITIGATES RISKS TO ASSETS, CONSISTENT WITH AGENCY AND DEPARTMENT MISSIONS. PARKSMART - GBCI ADMINISTERS PARKSMART, THE WORLD'S ONLY RATING SYSTEM THAT DEFINES, MEASURES AND RECOGNIZES HIGH-PERFORMING, SUSTAINABLE PARKING STRUCURES. DEVELOPED BY INDUSTRY EXPERTS, PARKSMART APPLIES TO NEW AND EXISTING FACILITIES AND ASSESSES PROJECTS IN SEVERAL CATEGORIES, INCLUDING PARKING STRUCTURE MANAGEMENT, PROGRAMMING, DESIGN AND TECHNOLOGY. CITY CLIMATE PLANNER (CCP) - THE CITY CLIMATE PLANNER PROGRAM HELPS CITY STAFF AND THEIR PARTNERS DEVELOP THE SKILLS NEEDED TO ADVANCE LOCAL CLIMATE ACTION IN CITIES WORLDWIDE. THE URBAN GREENHOUSE GAS INVENTORY SPECIALIST CREDENTIAL FOCUSES ON COMMUNITY-LEVEL GREENHOUSE GAS EMISSIONS INVENTORY ACCOUNTING, WHICH IS A KEY BUILDING BLOCK IN DEVELOPING QUALITY CLIMATE ACTION PLANS. IT IS GEARED TOWARD PRACTITIONERS DEVELOPING CITY AND COMMUNITY-SCALE GREENHOUSE GAS INVENTORIES AND IS BASED ON THE GLOBAL PROTOCOL FOR COMMUNITY-SCALE GREENHOUSE GAS EMISSION INVENTORIES (GPC), THE MOST COMPREHENSIVE GLOBAL PROTOCOL FOR CALCULATING AND REPORTING GHG INVENTORIES. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 X 19 0 1 0 0 1 GM IN MX AE 0 0 0 0 0 0 X 6 6 0 1 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 X PETER TEMPLETON 8007951747 2101 L STREET NW 600 WASHINGTON DC 20037 X DAVID WITEK COO, ARC 40.00 0.00 X 332510 0 32885 MICAH SILVEY VICE PRESIDENT 40.00 0.00 X 187688 0 26609 DROR KARNI SENIOR DIRECTOR 40.00 0.00 X 195591 0 17012 ABIGAIL HAMPSHIRE PRINCIPAL ENGINEER 40.00 0.00 X 185891 0 26356 KENNETH SIMPSON VICE PRESIDENT 40.00 0.00 X 185621 0 16751 SCOT HORST FORMER SR. VICE PRESIDENT 0.00 0.00 X 196094 0 0 PETER TEMPLETON PRESIDENT & CEO 40.00 0.00 X 0 0 0 LISA REVITTE CHIEF OPERATING OFFICER 40.00 0.00 X 0 0 0 JACQUELYN HENKE WOLFF BOARD CHAIR 5.00 0.00 X X 0 0 0 GEORGE BANDY VICE CHAIR 5.00 0.00 X X 0 0 0 BEAU ARMSTRONG SECRETARY/TREASURER 5.00 0.00 X X 0 0 0 JP FLAHERTY DIRECTOR 3.00 0.00 X 0 0 0 YIANICE HERNANDEZ DIRECTOR 3.00 0.00 X 0 0 0 SARA NEFF DIRECTOR 3.00 0.00 X 0 0 0 1283395 0 119613 114 1 1 0 THE EPSTEN GROUP INC 101 MARIETTA STREET NW SUITE 2600 ATLANTA GA 30303 CERTIFICATION REVIEWER 3044942 ABS GROUP OF COMPANIES INC PO BOX 915092 DALLAS TX 753915092 CERTIFICATION REVIEWER 2142493 SUSTAINABILITY ASSURANCE SERVICES SMALLMAN ST 3RD FL PITTSBURGH PA 15222 CERTIFICATION REVIEWER 2087051 ECOWORKS STUDIO LLC 659 AUBURN AVE NE SUITE 135 ATLANTA GA 30312 DESIGN SERVICES 2014499 CATALYST PARTNERS LLC 1250 CT AVE NW 8TH FLOOR SUITE 825 WASHINGTON DC 20036 CERTIFICATION REVIEWER 1935260 21 CERTIFICATION 900099 36487682 36487682 CREDENTIALING 900099 6922436 6922436 REGISTRATION 900099 6170135 6170135 BUILDING STANDARD TEST 900099 1554992 1554992 51135245 658287 658287 3019190 1004872 3235823 0 -216633 1004872 788239 788239 INTERCOMPANY SERVICES 900099 4880860 4880860 OTHER INCOME 900099 119154 119154 5000014 57581785 56016105 0 1565680 X 7584693 280986 1267513 611868 20414361 184783 271678 7685 15488268 1236343 445361 1839588 89113 4828 9774 157185 CHINA OPERATING EXPENSE 2728006 PROF. DEVELOPMENT & MEM 10637 52632670 58381867 86925564 255569 837488 21962 0 177592 42135 116468 100520 0 15948 4107925 4552614 651342 792481 410809 1631934 17673125 10571110 81680191 105369274 3496535 4757011 23900563 45124982 9903231 4934539 37300329 54816532 X 44379862 50552742 44379862 50552742 81680191 105369274 X 4949115 932905 X 0 1 X 1 0 0 0 100829 88725 12104 15639 11795 3844 15948 DUE FROM U.S. GREEN BUILDING COUNCIL 7804940 DUE FROM GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LTD (GBCI INDIA) 1716247 DUE FROM GREEN BUSINESS CERTIFICATION INSTITUTE GMBH 1008118 DEPOSITS 41805 10571110 DUE TO U.S. GREEN BUILDING COUNCIL 3233056 DEFERRED PORTION OF PURCHASE PRICE OF SITES 591893 DEFERRED TAX 1000158 DUE TO CAGBC (CANADA GREEN BUILDING COUNCIL) 109432 4934539 X PART X, LINE 2: GBCI HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. EAST ASIA AND THE PACIFIC 0 5 PROGRAM SERVICES CONSULTING 70673 NORTH AMERICA 0 7 PROGRAM SERVICES CONSULTING 225553 SOUTH AMERICA 0 5 PROGRAM SERVICES CONSULTING 214963 SOUTH ASIA 0 1 PROGRAM SERVICES CONSULTING 102082 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES PROJECT REVIEWER 342370 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES PROJECT REVIEWER 786910 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES PROJECT REVIEWER 5753 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EXAM PROCTORING FEES 493 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES EXAM PROCTORING FEES 124476 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES EXAM PROCTORING FEES 32999 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES EXAM PROCTORING FEES 98503 NORTH AMERICA 0 0 PROGRAM SERVICES EXAM PROCTORING FEES 44685 SOUTH AMERICA 0 0 PROGRAM SERVICES EXAM PROCTORING FEES 3301 SOUTH ASIA 0 0 PROGRAM SERVICES EXAM PROCTORING FEES 21751 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES EXAM PROCTORING FEES 1272 NORTH AMERICA 0 0 PROGRAM SERVICES CONSULTING & TRAVEL 119318 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES MARKETING 4200 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MARKETING 132271 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES MARKETING 175738 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES MARKETING 44658 SOUTH AMERICA 0 0 PROGRAM SERVICES MARKETING 80616 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES SERVICE FEES 35575 SOUTH ASIA 0 0 GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED - INDIA (SUBSIDIARY) 651342 EAST ASIA AND THE PACIFIC 0 0 ARC JAPAN 141139 0 18 0 0 0 18 1748797 1711844 3460641 0 0 1 0 0 1 0 0 0 DAVID WITEK COO, ARC 302938 0 29572 0 0 0 13200 0 19685 0 365395 0 0 0 MICAH SILVEY VICE PRESIDENT 173250 0 14438 0 0 0 7508 0 19101 0 214297 0 0 0 DROR KARNI SENIOR DIRECTOR 175958 0 17482 0 2151 0 7867 0 9145 0 212603 0 0 0 ABIGAIL HAMPSHIRE PRINCIPAL ENGINEER 170873 0 14438 0 580 0 7515 0 18841 0 212247 0 0 0 KENNETH SIMPSON VICE PRESIDENT 171351 0 14045 0 225 0 7496 0 9255 0 202372 0 0 0 SCOT HORST FORMER SR. VICE PRESIDENT 0 0 0 0 196094 0 0 0 0 0 196094 0 0 0 PART I, LINE 3 THE COMPENSATION PRESENTED IN PART VII AND SCHEDULE J PART II IS PAID BY U.S. GREEN BUILDING COUNCIL, INC. (USGBC). USGBC IS AN UNRELATED ORGANIZATION THAT ACTS AS A COMMON PAY AGENT (THROUGH MARCH 31, 2023) FOR GREEN BUSINESS CERTIFICATION INC. (GBCI). THE COMPENSATION REPORTED IN PART VII AND SCHEDULE J PART II OF GBCI REPRESENTS COMPENSATION PAID TO THE REPORTED INDIVIDUALS BY USGBC FOR SERVICES PROVIDED TO GBCI. OTHER THAN THE PRESIDENT & CEO (PETER TEMPLETON), ALL INDIVIDUALS LISTED IN PART VII OF GBCI'S FORM 990 AND SCHEDULE J, PART II WORK FULL TIME FOR GBCI. EFFECTIVE MARCH 31, 2023, USGBC ENTERED INTO A STATUTORY EMPLOYER AGREEMENT WITH GBCI. PRESIDENT & CEO PETER TEMPLETON DIVIDED HIS TIME EVENLY BETWEEN GBCI AND USGBC. COMPENSATION AND BENEFITS AMOUNTS OF MR. TEMPLETON ARE PRESENTED IN PART VII AND SCHEDULE J, PART II OF USGBC'S FORM 990. USGBC USES THE FOLLOWING TO ESTABLISH COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE SCHEDULE J, PART II, COMPENSATION AND BENEFITS: ALL EMPLOYEES OF GBCI WERE W-2 EMPLOYEES OF U.S. GREEN BUILDING COUNCIL ("USGBC"), PAID BY USGBC THROUGH A MANAGEMENT AGREEMENT AND COMMON PAY AGENT (THROUGH MARCH 31, 2023) WITH GBCI. PETER TEMPLETON SERVED AS PRESIDENT & CEO OF BOTH USGBC AND GBCI; HIS FULL COMPENSATION IS REPORTED ON USGBC'S 990. EFFECTIVE MARCH 31, 2023, USGBC ENTERED INTO A STATUTORY EMPLOYER AGREEMENT WITH GBCI. DAVID WITEK, DROR KARNI, ABIGAIL HAMPSMIRE, KENNETH SIMPSON AND MICAH SILVEY SERVED AS DEDICATED EMPLOYEES OF GBCI. THEIR COMPENSATION WAS REIMBURSED THROUGH GBCI'S MANAGEMENT AGREEMENT WITH USGBC AND IS FULLY REPORTED ON GBCI'S 990. SCOTT HORST WAS NOT EMPLOYED IN 2023 BUT HIS COMPENSATION LISTED IS THE RESULT OF A 457B PAYOUT IN 2023. FORM 990, PART VI, SECTION A, LINE 3 ON JANUARY 1, 2008, GBCI ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH USGBC WHEREBY EACH ORGANIZATION PAYS THEIR SHARE OF JOINT COSTS WHICH ARE ALLOCATED TO EACH ORGANIZATION BASED ON A REASONABLE ALLOCATION RATE. GBCI GRANTS CONTROL OVER HIRING, FIRING, TRAINING AND COMPENSATION OF THESE EMPLOYEES TO USGBC. ALL EMPLOYEES ARE EMPLOYED BY USGBC AND GBCI WILL REIMBURSE USGBC FOR THEIR SHARE OF THOSE ALLOCATED SALARIES AND BENEFITS. ADDITIONALLY, GBCI WILL REIMBURSE USGBC FOR THEIR SHARE OF OFFICE SPACE, SERVICES AND OTHER OVERHEAD EXPENSES. MANAGEMENT FEES CHARGED TO GBCI DURING THE YEAR ENDED DECEMBER 31, 2023, WERE $20,414,361. FORM 990, PART VI, SECTION A, LINE 7A THE GBCI PRESIDENT AND CEO SHALL BE APPOINTED BY THE USGBC BOARD OF DIRECTORS IN CONSULTATION WITH THE GBCI CHAIR. FOR 2023, THE CURRENT CEO OF USGBC SERVES AS EX OFFICIO AS THE GBCI PRESIDENT AND CEO, WITHOUT THE RIGHT TO VOTE. FORM 990, PART VI, SECTION A, LINE 7B THE USGBC BOARD APPROVES ANY CHANGES TO GBCI'S ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WHICH HAS BEEN DELEGATED THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS COMPLETED EACH YEAR BY SENIOR STAFF, IN ASSOCIATION WITH TAX ADVISORS, AND FILED WITH THE IRS. PRIOR TO FILING, GBCI PROVIDES A COPY OF THE FORM 990 TO THE BOARD OF DIRECTORS. THE FORM 990 IS POSTED TO THE BOARD PORTAL FOR A MINIMUM OF TWO DAYS PRIOR TO THE FILING BEING SENT IN TO THE IRS. AN EMAIL IS SENT TO ALL BOARD MEMBERS NOTIFYING THEM THAT THE FORM 990 ISAVAILABLE FOR THEIR REVIEW AND REQUESTING THAT THEY RESPOND TO RAISE ANY QUESTIONS OR CONCERNS THEY MIGHT HAVE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY INCLUDES DIRECTORS, CORPORATE OFFICER AND MEMBER OF A COMMITTEE OR OTHER DECISION-MAKING BODY HAS AN ONGOING ANNUAL OBLIGATION TO REVIEW, SIGN AND DISCLOSE POTENTIAL OR ACTUAL CONFLICTS. CONFLICTS ARE REVIEWED BY THE PRESIDENT AND CEO, THE GENERAL COUNSEL, AND THE VICE PRESIDENT, GOVERNANCE. IF A CONFLICT EXISTS, THE INDIVIDUAL ABSTAINS FROM MAKING MOTIONS, VOTING, EXECUTING AGREEMENTS OR TAKING ANY OTHER SIMILAR DIRECT ACTION OF USGBC ON MATTERS WHICH DIRECT OR PREDOMINANT INVOLVE THE MATTER OF CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S BASE SALARY WAS DETERMINED BY THE USGBC BOARD IN CONSULTATION WITH THE GBCI BOARD CHAIR. SALARIES OF CEOS OF COMPARABLE ORGANIZATIONS WERE CONSIDERED, AS WELL AS THE SALARY OF USGBC'S PRIOR CEO. THE COMPENSATION FOR STAFF, INCLUDING KEY EMPLOYEES, IS SET BY THE CEO OF GBCI/USGBC. THIS COMPENSATION IS BASED ON A THIRD-PARTY COMPENSATION REVIEW OF SIMILAR NONPROFIT ORGANIZATIONS AND ANNUAL PERFORMANCE EVALUATIONS. THE CEO'S ANNUAL INCREASES ARE IN ALIGNMENT WITH THE SAME COMPENSATION POLICY THAT APPLIES TO STAFF. FORM 990, PART VI, SECTION C, LINE 19 GBCI PROVIDES THE PUBLIC WITH ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. THE FOLLOWING DOCUMENTS CAN BE MADE AVAILABLE FOR PUBLIC REVIEW: - FOUNDING DOCUMENTS - COMMITTEE POLICIES AND PROCEDURES - BYLAWS - CONFLICT OF INTEREST POLICY - ANTITRUST COMPLIANCE POLICY - OTHER PROGRAM RELATED POLICIES OUR FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST AS WELL AS PROVIDING A COPY OF OUR FORM 990 FILING UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART IX, LINE 11G REVIEWER CHARGES 11,089,678. GENERAL CONSULTING 1,548,920. REVENUE SHARE EXPENSE 1,264,535. EXAM/ACCREDITATION EXPENSES 1,149,182. MERCHANDISE EXPENSE 218,477. COMMUNICATIONS CONSULTING 180,000. PROFESSIONAL SERVICES 30,766. CUSTOMER SERVICE 6,710. FORM 990, PART XI, LINE 9: NET ASSET TRANSFER OF ARC SKORU 902,585. OTHER CHANGES IN NET ASSETS 30,320. GREEN BUSINESS CERTIFICATION INSTITUTE GMBH STEINSDORFSTR8 MUNICH GM MARKET DEVELOPMENT GM GREEN BUSINESS CERTIFICATION INC C 3613143 2084870 1.00000 1 GREEN BUSINESS CERTIFICATION INSTITUTE PRIVATE LIMITED UNIT 610-618 TOWER A SPAZEL TECH SOHNA ROAD SECTOR IN CERTIFICATION IN GREEN BUSINESS CERTIFICATION INC C 2614890 5412448 1.00000 1 ARC SKORU INC 2101 L ST NW 600 WASHINGTON DC 20037 814943088 SEE PART VII DE GREEN BUSINESS CERTIFICATION INC C 7271526 1.00000 1 GREEN BUSINESS CERTIFICATION INSTITUTE S DE R L DE CV REFORMA 505 PISO 32 COL CUAUHTMO DELEGACIN CUAUHTMOC MX C.P. 06500 MARKET DEVELOPMENT MX GREEN BUSINESS CERTIFICATION INC C 1675 1.00000 1 GREEN BUSINESS CERTIFICATION INSTITUTE DMCC SWISS TOWER UNIT 1001-18 PLOT JLT-P DUBAI AE CERTIFICATION AE GBC INST PRIVATE LIMITED C 27781 1.00000 1 ARC JAPAN INC 1F 4-3-26 KUDANKITA TOKYO JA CHOYODA-K TECHNOLOGY JA N/A C 141139 0.33330 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 ARC SKORU S 902585 NAV (SEE PART VII) SCHEDULE R, PART IV, COLUMN (B): PRIMARY ACTIVITY ARC IS A STATE-OF-THE-ART PLATFORM DESIGNED TO HELP BUILDING OWNERS COLLECT, MEASURE PERFORMANCE, MAKE IMPROVEMENTS AND BENCHMARK AGAINST OTHER PROJECTS. IT IS A COMPLEMENT TO LEED AND OTHER GREEN BUILDING RATING SYSTEMS, STANDARDS, PROTOCOLS AND GUIDELINES AND ALLOWS BUILDINGS AND SPACES TO COMPARE PERFORMANCE METRICS AND CONNECT THOSE METRICS TO GREEN BUILDING STRATEGIES. ARC WAS DISSOLVED AS OF DECEMBER 31, 2023, A FINAL 2023 RETURN WAS FILED AND ITS ACTIVITIES WERE TRANSFERRED TO GBCI.