2024-07-25T15:02:53-05:00 2023-12-31 610420207 JONES NALE & MATTINGLY PLC 401 WEST MAIN STREET SUITE 1100 LOUISVILLE KY 40202 990 2023-01-01 610417092 BETTER BUSINESS BUREAU INC BETT 5025831492 13104 EASTPOINT PARK BOULEVARD LOUISVILLE KY 40223 REANNA SMITH-HAMBLIN PRESIDENT/CEO 5025831492 2024-07-25 1 REANNA SMITH-HAMBLIN 999009999 1 KORTNEY RYAN P01432484 5025830248 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z REANNA SMITH-HAMBLIN 13104 EASTPOINT PARK BOULEVARD LOUISVILLE KY 40223 2655327 0 X WWW.BBB.ORG/LOUISVILLE X 1947 KY TO BE THE LEADER IN ADVANCING MARKETPLACE TRUST 18 18 26 0 78656 0 0 0 1921343 2386997 9218 27437 253999 236784 2184560 2651218 406989 0 0 0 1324537 1724367 0 0 28222 739859 861676 2471385 2586043 -286825 65175 2097065 2220472 18980 2869 2078085 2217603 TO BE THE LEADER IN ADVANCING MARKETPLACE TRUST 0 0 2326173 2514627 THE BETTER BUSINESS BUREAU, INC. WAS ESTABLISHED TO PROMOTE INTEGRITY AND CREATE CONFIDENCE IN ADVERTISING, SELLING AND OTHER PHASES OF BUSINESS. 2326173 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 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 1 0 1 26 1 1 1 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 KY X REANNA SMITH-HAMBLIN 5025880043 13104 EASTPOINT PARK BOULEVARD LOUISVILLE KY 40223 KRYSTEEN CISSELL DIRECTOR 1.00 X 0 0 0 WAYNE TURCHETTA DIRECTOR 1.00 X 0 0 0 WENDE COSBY DIRECTOR 1.00 X 0 0 0 DAVE VOGEL DIRECTOR 1.00 X 0 0 0 LONNY POWELL DIRECTOR 1.00 X 0 0 0 AARON MCGAHEE DIRECTOR 1.00 X 0 0 0 JEFF ELDER DIRECTOR 1.00 X 0 0 0 TIM DENHAM DIRECTOR 1.00 X 0 0 0 BLAINE ADAMS DIRECTOR 1.00 X 0 0 0 ISRAEL CUENCA DIRECTOR 1.00 X 0 0 0 DEANA KAREM DIRECTOR 1.00 X 0 0 0 ROB WATSON DIRECTOR 1.00 X 0 0 0 PAUL THOMPSON DIRECTOR 1.00 X 0 0 0 PAULA HUNTER DIRECTOR 1.00 X 0 0 0 DEJA DOWNEY DIRECTOR 1.00 X 0 0 0 REANNA SMITH-HAMBLIN PRESIDENT/CEO 40.00 X 158407 0 0 SAMUEL L CILONE JR CHAIR 1.00 X 0 0 0 MARK TURNER TREASURER 1.00 X 0 0 0 CHRIS TAYLOR SECRETARY 1.00 X 0 0 0 158407 0 0 1 0 1 0 0 MEMBERSHIP DUES & ENRO 900099 2386997 2386997 2386997 31546 31546 4109 -4109 -4109 -4109 ADVERTISING 541800 114239 114239 WISE BUYING GUIDE 541800 26389 26389 BBB/CEF CHARITY REVIEW 900099 17500 17500 78656 78656 236784 2651218 2514627 78656 57935 158407 110885 39602 7920 1232603 1122078 99696 10829 221572 203345 16441 1786 111785 102588 8296 901 20965 19240 1556 169 187765 172319 13932 1514 8218 7542 610 66 60000 55064 4452 484 1303 1195 97 11 12931 11868 959 104 DUES AND SUBSCRIPTIONS 192508 176672 14284 1552 COST OF SALES 103894 95348 7709 837 COMPUTER, WEB, SOTFWARE 76278 70003 5660 615 BANK FEES 46108 42315 3421 372 151706 135711 14933 1062 2586043 2326173 231648 28222 1163354 1217151 578635 663608 9819 0 342669 2956 338875 339713 6382 0 2097065 2220472 18980 2869 18980 2869 X 2078085 2217603 2078085 2217603 2097065 2220472 65175 74343 0 X X 0 1 X 1 0 0 1 0 332261 332261 10408 2956 7452 339713 PAYROLL TAXES AND W/H PAYABLE 87 PAYABLE TO RELATED PARTY 2782 2869 X PART X, LINE 2: THE ORGANIZATION'S ACCOUNTING POLICY PROVIDES THAT A TAX EXPENSE/BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS RESULTING IN AN ACCRUAL OF TAX EXPENSE OR BENEFIT. X X 0 0 0 REANNA SMITH-HAMBLIN PRESIDENT/CEO 153131 0 5276 0 0 0 0 0 0 0 158407 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 AND FORM 990-T ARE PROVIDED TO THE PRESIDENT/CEO OF THE ORGANIZATION WHO THOROUGHLY REVIEWS BOTH BEFORE THEY ARE FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C A. ON AN ANNUAL BASIS, ALL BUREAU EMPLOYEES EXCEPT FOR THE BUREAU CEO AND OFFICERS SHALL DISCLOSE TO THE BUREAU CEO: 1. ANY ASSOCIATION WITH A FOR-PROFIT BUSINESS, 2. ANY ASSOCIATION WITH A NOT-FOR-PROFIT ORGANIZATION, AND 3. ANY OTHER FINANCIAL, BUSINESS OR COMMUNITY RELATIONSHIP THAT MAY CONFLICT WITH THE WORK OR SERVICE PERFORMED FOR THE BUREAU. B. ON AN ANNUAL BASIS, THE BUREAU CEO AND ANY OTHER OFFICERS OF THE BUREAU WHO ARE COMPENSATED FOR THEIR SERVICE BY THE BUREAU SHALL DISCLOSE TO THE BUREAU BOARD OF DIRECTORS: 1. ANY ASSOCIATION WITH A FOR-PROFIT BUSINESS, 2. ANY ASSOCIATION WITH A NOT-FOR-PROFIT BUSINESS, 3. ANY OTHER FINANCIAL, BUSINESS OR COMMUNITY RELATIONSHIP THAT MAY CONFLICT WITH THE WORK OR SERVICE PERFORMED FOR THE BUREAU, 4. ANY ASSOCIATION WITH A FOR-PROFIT BUSINESS BY A SPOUSE OR IMMEDIATE FAMILY MEMBER, 5. ANY ASSOCIATION WITH A NOT-FOR -PROFIT ORGANIZATION BY A SPOUSE OR IMMEDIATE FAMILY MEMBER, AND 6. ANY OTHER FINANCIAL, BUSINESS OR COMMUNITY RELATIONSHIP OF A SPOUSE OR IMMEDIATE FAMILY MEMBERS THAT MAY CONFLICT WITH THE WORK OR SERVICE PERFORMED FOR THE BUREAU FORM 990, PART VI, SECTION B, LINE 15A THE BBB BUDGET AND FINANCE COMMITTEE HANDLES THE ANNUAL CEO PERFORMANCE EVALUATION BASED ON GOALS ESTABLISHED EACH YEAR AS PART OF THE CEO EVALUATION. EACH FEBRUARY, THE COMMITTEE DETERMINES THE AMOUNT OF ANY CEO BONUS EARNED FOR PRIOR YEAR PERFORMANCE BASED ON SUCCESS IN MEETING THE PRIOR YEAR GOALS. THE COMMITTEE ALSO ESTABLISHES CEO COMPENSATION FOR THE CURRENT YEAR, RETROACTIVE TO JANUARY 1, AND REPORTS TO THE BOARD ON THE CEO PERFORMANCE REVIEW AND COMPENSATION AT THE NEXT BOARD MEETING. IN ESTABLISHING CEO COMPENSATION AND ANNUAL BONUS OPPORTUNITY, THE COMMITTEE REVIEWS THE ANNUAL BBB CEO SALARY SURVEY COMPILED EACH YEAR BY THE IABBB FROM COPIES OF 990 RETURNS THAT ALL BBBS ARE REQUIRED TO SUBMIT; CONSIDERS CEO SALARIES PAID BY OTHER ASSOCIATIONS AND NON-PROFITS IN THE LOUISVILLE AREA (GREATER LOUISVILLE, INC., METRO UNITED WAY, CENTER FOR NON-PROFIT EXCELLENCE, ETC.); AND, CONSIDERS THE GENERAL RANGE OF COST-OF-LIVING RAISES THAT BUSINESS AND ORGANIZATIONS IN THE LOUISVILLE AREA ARE GENERALLY PROVIDING IN EMPLOYEE COMPENSATION. THE BOARD CHAIRMAN PREPARES A WRITTEN STATEMENT OF THE BONUS AND COMPENSATION AGREED TO BY THE COMMITTEE AND THIS WRITTEN STATEMENT IS SIGNED BY THE BOARD CHAIR AND CEO, WITH A COPY BEING PROVIDED TO THE BBB'S DIRECTOR OF FINANCE AND HR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PAGE 12, PART XII, LINE 2C THE ORGANIZATION RECEIVED AN AUDITED FINANCIAL STATEMENT FOR THE YEAR FOR WHICH IT IS COMPLETING THIS RETURN PREPARED IN ACCORDANCE WITH THE MODIFIED CASH BASIS OF ACCOUNTING. THE ORGANIZATION'S AUDIT/FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANTS. BETTER BUSINESS BUREAU CONSUMER EDUCATION FUND INC 13104 EASTPOINT PARK BOULEVARD LOUISVILLE KY 40223 610973984 FURTHER THE EDUCATION PURPOSES OF THE BBB, INC. REGARDING CONSUMER AFFAIRS. KY 501(C)(3) 12B II BETTER BUSINESS BUREAU 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 BETTER BUSINESS BUREAU CONSUMER EDUCATION FUND INC K 60000 ESTIMATE BETTER BUSINESS BUREAU CONSUMER EDUCATION FUND INC O 17500 ESTIMATE BETTER BUSINESS BUREAU CONSUMER EDUCATION FUND INC Q 12615 ESTIMATE