Nonprofit · EIN 88-3531896
CENTER FOR BUILDING INC
Tax-exempt · BROOKLYN, NY 11211
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $162,564 | $244,472 | -$81,908 | $194,501 | $4 | $194,497 |
| December 31, 2023 | 990 | $18,535 | $216,905 | -$198,370 | $278,012 | $1,607 | $276,405 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $162,339
- Program service revenue
- $0
- Investment income
- $40
- Other revenue
- $185
Expenses
- Grants and similar amounts paid
- $12,498
- Compensation of officers, directors and key employees
- $145,631
- Salaries, compensation and benefits (total)
- $179,425
- Professional fundraising fees
- $0
- Legal fees
- $8
- Accounting fees
- $10,108
- Travel
- $5,950
- Program services (functional)
- $222,902
- Management and general (functional)
- $17,408
- Fundraising (functional)
- $4,162
Balance sheet and other
- Total assets, start of year
- $278,012
- Total assets, end of year
- $194,501
- Total liabilities, end of year
- $4
- Net assets, end of year
- $194,497
- Net assets without donor restrictions
- $194,497
- Gross receipts
- $162,564
- Employees
- 1
- Volunteers
- 3
- Year formed
- 2022
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEPHEN SMITH | PRESIDENT Trustee or director, Officer | 40 | $145,631 | $22,324 |
| MICHAEL ELIASON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| BEN FURNAS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JULIAN VITULLO-MARTING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN ZEANAH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEPHEN SMITH | PRESIDENT Trustee or director, Officer | 40 | $151,819 | $20,006 |
| MICHAEL ELIASON | TREASURER Trustee or director | 1 | $0 | $0 |
| BEN FURNAS | SECRETARY Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 629 GRAND ST APT 3B, BROOKLYN, NY 11211-3026
- In care of
- % STEPHEN SMITH
- Principal officer (990 for 2024)
- STEPHEN SMITH, 629 GRAND ST APT 3B, BROOKLYN, NY 11211
- Signed the 990
- STEPHEN SMITH, EXECUTIVE DIRECTOR
- Phone
- (484) 995-8479
- Website
- WWW.CENTERFORBUILDING.ORG
- Return prepared by
- UHY ADVISORS GREAT LAKES INC
Mission
TO STUDY BUILDING CODES AND CONSTRUCTION POLICY IN THE UNITED STATES AND CANADA IN COMPARATIVE GLOBAL CONTEXT, AND PROPOSE AVENUES FOR REFORM TO BRING OUR CODES IN LINE WITH THOSE IN OTHER DEVELOPED COUNTRIES.
Program accomplishments
- 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. THE ORGANIZATION'S ICC PROPOSAL TO RAISE THE HEIGHT LIMIT FOR A SINGLE-EXIT APARTMENT BUILDING UP TO FOUR STORIES IN THE MODEL U.S. BUILDING CODE (THE IBC) PASSED A KEY COMMITTEE VOTE (IF EVENTUALLY ENACTED, THE CODE CHANGE WILL REDUCE CONSTRUCTION COSTS FOR SMALL-LOT FOUR-STORY APARTMENT BUILDINGS BY ROUGHLY 10%). LAWMAKERS IN MULTIPLE CITIES AND STATES PASSED BILLS REFORMING BUILDING CODES RELATED TO SINGLE-EXIT BUILDINGS AS WELL, BUILDING ON RESEARCH AND ADVOCACY BY THE CENTER FOR BUILDING.Expenses $222,902 · grants $12,498
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 88-3531896
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L05)
- Assets (IRS master file)
- $194,501
- Income (IRS master file)
- $162,564
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $162,564 | $244,472 | $194,501 | IRS |
| 990 | December 2023 | $18,535 | $216,905 | $278,012 | XML |
| 990 | December 2022 | $543,493 | $68,718 | $475,913 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-3531896).
Questions about CENTER FOR BUILDING INC
- What is the EIN of CENTER FOR BUILDING INC?
- The employer identification number (EIN) of CENTER FOR BUILDING INC is 88-3531896.
- Is CENTER FOR BUILDING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to CENTER FOR BUILDING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR BUILDING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CENTER FOR BUILDING INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER FOR BUILDING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CENTER FOR BUILDING INC?
- The 990 for the year ended December 31, 2024 names STEPHEN SMITH.
- Who are the officers and directors of CENTER FOR BUILDING INC?
- The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $145,631 (STEPHEN SMITH, PRESIDENT).
- How much revenue does CENTER FOR BUILDING INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $162,564, expenses of $244,472 and total assets of $194,501 at year end.
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