Building Transparency
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
OUR CORE MISSION IS TO PROVIDE THE OPEN ACCESS DATA AND TOOLS NECESSARY TO ENABLE BROAD AND SWIFT ACTION ACROSS THE BUILDING INDUSTRY IN ADDRESSING EMBODIED CARBON'S ROLE IN CLIMATE CHANGE.
- Income
- $3.0 million
- Spending
- $3.3 million
- Spent on programs
- 82%
- Reserves
- -0.1 months of spending
- Largest source of income
- donations and private grants, 67%
- Employees
- 6
- Volunteers
- 9
- Highest pay
- $208,509, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 24 out of 100. Higher than 1% of charities in its peer group (environment, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 630% of what it owns.
Living within its means
4 of 15Spending exceeded income by 11% of income.
Income trend
5 of 15Income fell 14% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 78 out of 100. Higher than 23% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $1.5 million spent. 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. WITH BOTH INDIVIDUAL AND ORGANIZATIONAL PUBLIC ACCESS, OUR EC3 TOOL CURRENTLY FEATURES OVER 63,000 USERS, 16,500+ BUILDING PROJECTS IN 83 COUNTRIES, AND MORE THAN 151,000 DIGITIZED EPDS. WE HAVE OVER 7,350 COMPANIES WITH ACTIVE TOOL USERS. EC3 ENABLES CARBON SMART CHOICES DURING MATERIAL SPECIFICATION AND PROCUREMENT. IT IS THE ONLY FREE AND OPEN-ACCESS GLOBAL EMBODIED CARBON ACCOUNTING TOOL.
- $1.0 million spent. 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.
- $165,863 spent. 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.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.