2025-01-22T16:55:50-06:00 2024-03-31 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 317 FORT COLLINS CO 80525 990 2023-04-01 840929974 BETTER BUSINESS BUREAU SERVING NORTHERN COLORADO AND WYOMING BETT 9704882037 8020 S LARIMER COUNTY ROAD 5 100 FORT COLLINS CO 80528 SHELLEY POLANSKY PRESIDENT 9704882037 2025-01-21 1 1 SID FAHSHOLTZ CPA P00779361 9702237855 2023 2024-10-15 13:58:12Z SHELLEY POLANSKY 8020 S LARIMER COUNTY ROAD 5 100 FORT COLLINS CO 80528 2458799 0 X WWW.BBB.ORG/WYOMING-AND-NORTHERN-COLORADO X 1983 CO TO PROVIDE CONSUMER INFORMATION, PROTECTION, AND MEDIATION IN THE MARKETPLACE 14 14 24 0 126602 0 0 0 2279090 2294606 31172 46095 134223 118098 2444485 2458799 190304 190915 0 0 1337271 1235221 0 0 0 809282 1139460 2336857 2565596 107628 -106797 3212006 3107780 596349 568252 2615657 2539528 TO PROVIDE CONSUMER INFORMATION, PROTECTION, AND MEDIATION IN THE MARKETPLACE. 0 0 2018798 190915 2286102 THE BUREAU IS A NONPROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF PROVIDING A VEHICLE THROUGH WHICH THE BUSINESS COMMUNITY IN NORTHERN COLORADO AND SOUTHERN WYOMING CAN MANIFEST ITS CONCERN FOR SOUND CONSUMER RELATIONS. ADDITIONALLY, IT PROVIDES A FORUM FOR LOCAL BUSINESSES TO EXPRESS COMMENTS OR CONCERNS REGARDING MATTERS OF BUSINESS AND CONSUMER POLICY. THE BUREAU PROVIDES EDUCATIONAL MATERIAL WHICH KEEPS CONSUMERS INFORMED AND ALSO ADMINISTERS A PROGRAM OFFERING LEGALLY BINDING ARBITRATION AS A LAST RESORT TO RESOLVE BUYER-SELLER DISPUTES. 2018798 0 0 0 1 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 17 0 1 24 0 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X SHELLEY POLANSKY 9704882037 8020 S LARIMER COUNTY ROAD 5 FORT COLLINS CO 80528 TEREE CARR DIRECTOR 1.00 1.00 X 0 0 0 CARRIE BAUMGART DIRECTOR 1.00 1.00 X 0 0 0 NATHAN EWERT TREASURER 1.00 1.00 X X 0 0 0 MICHAEL SHIRAZI DIRECTOR 1.00 1.00 X 0 0 0 EVAN HYATT EX-OFFICIO 1.00 1.00 X 0 0 0 CHARLIE SHOOP DIRECTOR 1.00 1.00 X 0 0 0 ROY OTTO DIRECTOR 1.00 1.00 X 0 0 0 ZACHARY WILSON EX-OFFICIO 1.00 1.00 X 0 0 0 SHELLEY POLANSKY PRESIDENT/CEO 40.00 1.00 X X 114026 0 15770 STEPHEN LAINE CHAIRMAN 1.00 1.00 X X 0 0 0 GRACE TAYLOR DIRECTOR 1.00 1.00 X 0 0 0 ADAM CROWE DIRECTOR 1.00 1.00 X 0 0 0 CHRIS ELDER DIRECTOR 1.00 1.00 X 0 0 0 KENT NOBLE EX-OFFICIO 1.00 1.00 X 0 0 0 114026 0 15770 1 0 0 0 0 MEMBERSHIP DUES 561499 2164247 2164247 MARKETING INCOME 561499 12667 12667 REFERRAL INCOME 561499 374 374 117318 108814 8504 2294606 46095 46095 SPONSORED ADS 541800 118098 118098 118098 2458799 2286102 126602 46095 190915 129795 824418 200341 80667 2454 43717 4667 188151 50040 65470 77375 80004 1574 52613 14832 40TH ANNIVERSARY 145814 NATIONAL COUNCIL DUES 135933 LONG-TERM DEVELOPMENT 117793 BANK CHARGES 50538 108485 2565596 514516 528887 103089 106402 22438 5898 105687 43189 992269 272264 768328 720005 920478 989262 777470 714137 3212006 3107780 151433 160530 424924 402322 10250 5400 9742 0 596349 568252 X 2615657 2539528 2615657 2539528 3212006 3107780 -106797 30668 0 X 0 1 X 1 0 1 1 0 772702 106811 665891 84839 71528 13311 134728 93925 40803 720005 DUE FROM FOUNDATION 703887 ROU ASSET 10250 714137 X PART X, LINE 2: THE BUREAU AND FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) AND 501(C)(3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. THE FOUNDATION QUALIFIES UNDER SECTION 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE, AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). AS SUCH, DONORS ARE ENTITLED TO A CHARITABLE DEDUCTION FOR CONTRIBUTIONS TO THE FOUNDATION. THE BUREAU AND FOUNDATION ARE SUBJECT TO TAX ON NET UNRELATED BUSINESS TAXABLE INCOME FOR CERTAIN ACTIVITIES, WHICH GENERALLY CONSISTS OF INVESTMENT AND ADVERTISING INCOME. THE ORGANIZATIONS UTILIZE THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE USE OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPARATE FROM THE MEASUREMENT OF A TAX POSITION. AN ENTITY SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE ORGANIZATIONS, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME, AND TO THE MAINTENANCE OF ITS TAX EXEMPT STATUS. MANAGEMENT HAS EVALUATED THE ADOPTED POLICIES AND PROCEDURES THAT HAVE BEEN IMPLEMENTED TO PROVIDE ASSURANCE THAT INCOME IS PROPERLY CHARACTERIZED AND ACTIVITIES THAT JEOPARDIZE ITS TAX EXEMPT STATUS ARE WITHIN LIMITS ESTABLISHED UNDER EXISTING TAX CODE AND REGULATIONS. MANAGEMENT HAS DETERMINED THE EFFECTS OF UNCERTAIN TAX POSITIONS ARE NOT MATERIAL TO THE ORGANIZATIONS FOR RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AND, ACCORDINGLY, NO INCOME TAX LIABILITY HAS BEEN RECORDED FOR UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. INCOME TAX YEARS FROM FISCAL 2020 THROUGH THE CURRENT YEAR ARE AVAILABLE FOR EXAMINATION AT MARCH 31, 2024. ADDITIONALLY, PENALTIES AND INTEREST MAY BE ASSESSED ON INCOME TAXES THAT ARE DELINQUENT. THE ASSESSMENT OF UNCERTAIN INCOME TAXES IS SUBJECT TO ESTIMATE, AND IT IS REASONABLY POSSIBLE THAT THE ESTIMATE MAY CHANGE IN THE NEAR TERM AND THE CHANGE MAY BE MATERIAL. 0 BETTER BUSINESS BUREAU SERVING NORTHERN COLORADO AND WYOMING FOUNDATION 8020 S LARIMER COUNTY RD 5 STE 100 FORT COLLINS CO 80528 742525298 501(C)(3) 190915 0 FMV COST SHARING 1 1 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE BOARD OF DIRECTORS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE PRESIDENT, FOR SIGNATURE BEFORE FILING. THE CHAIRMAN AND TREASURER OF THE BOARD ALSO REVIEW FORM 990 BEFORE FILING. ALL MEMBERS OF THE BOARD HAVE ACCESS TO FORM 990. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY THE MOST VALUABLE ASSETS OF A BBB ARE ITS INTEGRITY AND NEUTRALITY. ANY CONFLICT OF INTEREST ON THE PART OF BBB EMPLOYEES OR THE BBB BOARD OF DIRECTORS, WHETHER REAL OR PERCEIVED, CAN HARM BBB'S REPUTATION. TO ELIMINATE THE EXISTANCE OR APPEARANCE OF ANY CONFLICT OF INTEREST, THE FOLLOWING STANDARD SHALL APPLY TO ALL BBB EMPLOYEES (INCLUDING OFFICERS) AND DIRECTORS. BBB EMPLOYEES AND BBB DIRECTORS SHALL AVOID BOTH THE FACT AND APPEARANCE OF A CONFLICT OF INTEREST IN ANY WORK OR SERVICE PERFORMED BY THE BBB. ON AN ANNUAL BASIS, ALL BBB DIRECTORS SHALL DISCLOSE TO THE BBB BOARD OF DIRECTORS ANY FINANCIAL, BUSINESS, OR COMMUNITY RELATIONSHIP THAT MAY CONFLICT WITH THE WORK OR SERVICE PERFROMED FOR BBB. BBB EMPLOYEES AND BBB DIRECTORS SHALL NOT ACCEPT MORE THAN NOMINAL GIFTS, GRATUITIES, OR FREE SERVICES. DEFINITIONS: "ASSOCIATION WITH A FOR-PROFIT BUSINESS" MEANS BEING EMPLOYED BY A FOR-PROFIT BUSINESS, SERVING AS AN OFFICER OR DIRECTOR OF A FOR-PROFIT BUSINESS, OR RETAINING A SIGNIFICANT OWNERSHIP INTEREST IN A FOR-PROFIT BUSINESS. "ASSOCIATION WITH A NOT-FOR-PROFIT ORGANIZATION" MEANS SERVING AS AN OFFICER OR DIRECTOR OF A NOT-FOR-PROFIT ORGANIZATION. AVOIDING ACTUAL OR PERCEIVED CONFLICT OF INTEREST ANNUAL DISCLOSURE BY BBB EMPLOYEES: ON AN ANNUAL BASIS, ALL BBB EMPLOYEES, EXCEPT FOR THE BBB CEO AND OFFICERS, SHALL DISCLOSE TO THE BBB CEO: ANY ASSOCIATION WITH A FOR-PROFIT BUSINESS, ANY ASSOCIATION WITH A NOT-FOR-PROFIT ORGANIZATION, AND ANY OTHER FINANCIAL, BUSINESS, OR COMMUNITY RELATIONSHIP THAT MAY CONFLICT WITH THE WORK OR SERVICE PERFORMED FOR BBB. BOARD ACTION AFTER ANNUAL DISCLOSURE BY BBB EMPLOYEES: WHEN DISCLOSURE IS MADE BY AN EMPLOYEE IN ACCORDANCE WITH SECTION III ABOVE, THE BBB BOARD OF DIRECTORS MUST DETERMINE: (1) WHETHER THE DISCLOSED ASSOCATION OR RELATIONSHIP IS, OR IS LIKELY TO BE PERCEIVED BY OTHERS AS, INCOMPATIBLE WITH THE MISSION OR ADVERSLEY AFFECTING THE IMAGE OF BETTER BUSINEESS BUREAU; AND (2) WHETHER ANY SUCH INCOMPATIBILITY OR ADVERSE EFFECT CAN BE AVOIDED BY RESTRICTING THE BBB DUTIES OF THE EMPLOYEE. IF THE BBB BOARD OF DIRECTORS DETERMINE THAT A DISCLOSED ASSOCIATION OR RELATIONSHIP IS, OR IS LIKELY TO BE PERCEIVED BY OTHERS AS, INCOMPATIBLE WITH THE BBB'S MISSION OR ADVERSELY AFFECTING THE BBB'S IMAGE, AND ALSO DETERMINES THAT SUCH INCOMPATIBILITY OR ADVERSE EFFECT CANNOT BE AVOIDED BY RESTRICTING THE BBB DUTIES OF THE EMPLOYEE, THEN THE EMPLOYEE MAKING THE DISCLOSURE MAY NOT CONTINUE HIS OR HER EMPLOYMENT WITH BBB UNLESS THE DISCLOSED ASSOCIATION OR RELATIONSHIP IS TERMINATED. IF BBB BOARD OF DIRECTORS DETERMINES THAT A DISCLOSED ASSOCIATION OR RELATIONSHIP IS, OR IS LIKELY TO BE PERCEIVED BY OTHERS AS, INCOMPATIBLE WITH BBB'S MISSION OR ADVERSELY AFFECTING THE BBB'S IMAGE, AND ALSO DETERMINES THAT SUCH INCOMPATIBILITY OR ADVERSE EFFECT CAN BE AVOIDED BY RESTRICTING THE BBB DUTIES OF THE EMPLOYEE MAKING THE DISCLOSURE, THE BBB BOARD SHALL SET WHATEVER RESTRICTIONS IT DEEMS APPROPRIATE RELATING TO THE EMPLOYEE. THIS MAY INCLUDE RESTRICTING THE EMPLOYEE'S PARTICIPATION IN ANY BBB REPORT, REVIEW, OR ACTION PERTAINING TO: (1) A BUSINESS/ORGANIZATION WITH WHICH THE EMPLOYEE IS ASSOCIATED, (2) A COMPETITOR OF THE BUSINESS/ORGANIZATION, OR (3) THE TRADE OR INDUSTRY OF WHICH THE BUSINESS/ORGANIZATION IS A PART. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION WAS COMPARED TO A SALARY SURVEY DONE BY CBBB AND APPROVED BY THE EXECUTIVE COMMITTEE DURING A SPECIALLY CONVENED EXECUTIVE COMMITTEE MEETING. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE AT WWW.BBB.ORG/WYOMING-AND-NORTHERN-COLORADO OR UPON REQUEST. BETTER BUSINESS BUREAU SERVING NORTHERN COLORADO AND WYOMING FOUNDATION 8020 SOUTH LARIMER COUNTY ROAD 5 FORT COLLINS CO 80528 742525298 OUTREACH FOR BBB. CO 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 BETTER BUSINESS BUREAU SERVING NORTHERN COLORADO AND WYOMING FOUNDATION K 80004 FAIR MARKET VALUE BETTER BUSINESS BUREAU SERVING NORTHERN COLORADO AND WYOMING FOUNDATION L 190915 FAIR MARKET VALUE