2026-06-11T16:25:18-05:00 2025-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 200 ALLEGHENY DRIVE SUITE 200 WARRENDALE PA 150867629 990 2025-01-01 250355180 BETTER BUSINESS BUREAU OF WESTERN PENNSYLVANIA INC BETT 8772675222 2 E CRAFTON AVE PITTSBURGH PA 15205 KATE SULLIVAN PRESIDENT 8772675222 2026-05-22 1 JUSTINE N BAUER P01283101 4123922345 2026-05-22 2025 2025-03-06 01:10:19Z X KATE SULLIVAN 2 E CRAFTON AVE PITTSBURGH PA 15205 2598231 0 X WWW.PITTSBURGH.BBB.ORG X 1970 PA TO BE THE LEADER IN ADVANCING MARKETPLACE TRUST 9 9 26 9 0 0 0 0 1974229 2057911 65066 64424 0 0 2039295 2122335 0 0 0 0 1565710 1514858 0 0 0 544207 565105 2109917 2079963 -70622 42372 1343576 1658048 346164 871477 997412 786571 X TO BE THE LEADER IN ADVANCING MARKETPLACE TRUST. WE DO THIS BY SETTING STANDARDS FOR MARKETPLACE TRUST, ENCOURAGING AND SUPPORTING BEST PRACTICES BY ENGAGING WITH AND EDUCATING CONSUMERS AND BUSINESSES, CELEBRATING MARKETPLACE ROLE MODELS, CALLING OUT AND ADDRESSING SUBSTANDARD MARKETPLACE BEHAVIOR, AND CREATING A COMMUNITY OF TRUSTWORTHY BUSINESSES AND CHARITIES. 0 0 1696092 2057911 THE BETTER BUSINESS BUREAU'S (BBB) CORE SERVICES IN ADVANCING MARKETPLACE TRUST ARE: - WE ARE PROUD TO PROVIDE CONSUMERS WITH ACCESS TO 114,600 BUSINESS PROFILES, HELPING THEM IDENTIFY TRUSTED COMPANIES THROUGHOUT OUR 28-COUNTY SERVICE AREA. BY RATING LOCAL BUSINESSES BASED ON THEIR RELIABILITY AND PERFORMANCE, WE OFFER A VALUABLE RESOURCE FOR THE COMMUNITY. IN 2025 ALONE, CONSUMERS VISITED OUR SITE OVER 1.8 MILLION TIMES TO FIND REPUTABLE BUSINESSES.SEE SCHEDULE O FOR ADDITIONAL PROGRAM ACCOMPLISHMENTS.- BBB'S DISPUTE RESOLUTION PROGRAM CONCILIATED OVER 6,403 COMPLAINTS AGAINST BUSINESSES FILED BY CONSUMERS WITHIN OUR SERVICE RESULTING IN 78.09% RESPONSE RATE.- THERE WERE NEARLY 5,636 CUSTOMER REVIEWS FILED AGAINST LOCAL BUSINESSES WHICH PROVIDES FEEDBACK IN OUR BUSINESS PROFILES HELPING CONSUMERS TO MAKE EDUCATED BUYING DECISIONS.- BBB SCAM TRACKER - AN ONLINE TOOL THAT ENABLES CONSUMERS AND BUSINESSES TO REPORT SCAMS IN AN EFFORT TO PREVENT OTHERS FROM FALLING PREY TO SIMILAR CONS, HAD OVER 1,984 SCAMS REPORTED BY CONSUMERS. - THERE WERE OVER 691 MEDIA MENTIONS RELATED TO THE BBB AND OUR EFFORTS IN PROTECTING CONSUMERS AND BUSINESSES IN SETTING STANDARDS AND BEST PRACTICES FOR BUSINESS.- PROVIDED OUR LOCAL 3,800 ACCREDITED BUSINESSES MEMBER SERVICES THAT INCLUDE REQUEST A QUOTE, BUSINESS PROFILES VIEWED, WEBSITE VIEWS, CUSTOMER REVIEWS AND DISPUTE RESOLUTION. 1696092 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 26 1 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 8772675222 2 E CRAFTON AVE PITTSBURGH PA 15205 JEFF MOESLEIN CHAIRMAN 2.00 X X 0 0 0 WILLIAM G BALL VICE CHAIRMAN 2.00 X X 0 0 0 BRANDI WELSCH TREASURER 2.00 X X 0 0 0 JENNIFER BEVILACQUA SECRETARY 2.00 X X 0 0 0 MARIANNE NEEL BOARD MEMBER 2.00 X 0 0 0 JEFFREY WONDERLING BOARD MEMBER 2.00 X 0 0 0 SUSIE BARBOUR BOARD MEMBER 2.00 X 0 0 0 LESLIE MORGANS BOARD MEMBER 2.00 X 0 0 0 JAMES C CLARKE BOARD MEMBER 2.00 X 0 0 0 WARREN KING PRESIDENT/CEO THRU DEC 2025 50.00 X 146929 0 8917 KATE SULLIVAN PRESIDENT/CEO AS OF JAN 2026 50.00 X 0 0 0 146929 0 8917 1 0 1 0 0 MEMBERSHIP DUES 541900 1995759 1995759 SPONSORSHIP 900099 62152 62152 2057911 18660 18660 521660 475896 45764 45764 45764 2122335 2057911 0 64424 155846 62338 93508 995416 839330 156086 17964 17054 910 243190 204970 38220 102442 85570 16872 12130 9825 2305 20415 16536 3879 6502 6502 39413 39413 17327 15537 1790 91563 78826 12737 112872 97171 15701 12310 12310 6522 6522 21341 11819 9522 13080 10939 2141 DUES 130633 130633 BANK CHARGES 35108 35108 MEMBERSHIP EXPENSES 28137 28137 MISCELLANEOUS 17083 17083 669 576 93 2079963 1696092 383871 0 82106 132475 496106 476855 3338 6651 795498 194459 27700 601039 606733 415928 127593 25100 1343576 1658048 102022 174113 101884 358674 311741 142258 26949 346164 871477 X 997412 786571 997412 786571 1343576 1658048 X 42372 -3726 -249487 0 X X 0 1 X 1 0 30360 30044 316 179462 164415 15047 585676 585676 601039 OPERATING LEASE LIABILITIES 9071 FINANCE LEASE LIABILITIES 17878 26949 X 2112107 -3726 -3726 2115833 6502 6502 2122335 2073461 0 2073461 6502 6502 2079963 PART X, LINE 2: IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE BUREAU ACCOUNTS FOR UNCERTAIN TAX POSITIONS RELATIVE TO UNRELATED BUSINESS INCOME TAX, IF ANY, AS REQUIRED. X X X 0 0 0 WARREN KING PRESIDENT/CEO THRU DEC 2025 146929 0 0 0 0 0 4707 0 4210 0 155846 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE BBB HAS TWO CLASSES OF MEMBERSHIP: ACTIVE AND ASSOCIATE. ACTIVE MEMBERS INCLUDE PERSONS, FIRMS, CORPORATIONS AND ASSOCIATIONS ENGAGED IN BUSINESS OR PROFESSIONAL FIELDS WHO ARE INTERESTED IN AND WILLING TO SUBSCRIBE TO THE AIMS AND PURPOSES OF THE BBB. APPLICATION FOR MEMBERSHIP MUST BE SUBMITTED AND IS APPROVED BASED ON MEMBERSHIP STANDARDS. ASSOCIATE MEMBERSHIPS IS GRANTED TO PERSONS, FIRMS, CORPORATIONS AND ASSOCIATES WHO SUBSCIRBE TO THE SAME PRINCIPLES AS THE ACTIVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED AT A MEETING OF MEMBERS. ALL MEMBERS, IN GOOD STANDING, ARE ELIGIBLE TO CAST ONE VOTE FOR THE ELECTION OF OFFICERS AND DIRECTORS TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS IS PROVIDED WITH A COPY OF THE RETURN FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THERE IS A WRITTEN CONFLICT OF INTEREST POLICY FOR EMPLOYEES, DIRECTORS AND OFFICERS REQUIRING ANNUAL DISCLOSURE OF PERCEIVED OR ACTUAL CONFLICT OF INTEREST. THE POLICY IS BOARD APPROVED AND PROVIDED TO NEW EMPLOYEES AND DIRECTORS AS PART OF THEIR ORIENTATION. CONFLICTS OF INTEREST MUST BE DISCLOSED, CONSIDERED AND OVERCOME IF NECESSARY. BOARD ACTION AFTER ANNUAL DISCLOSURE BY BUREAU EMPLOYEES: A. WHEN DISCLOSURE IS MADE BY AN EMPLOYEE, THE BUREAU BOARD OF DIRECTORS MUST DETERMINE: 1. WHETHER THE DISCLOSED ASSOCIATION OR RELATIONSHIP IS, OR IS LIKELY TO BE PERCEIVED BY OTHERS AS INCOMPATIBLE WITH THE MISSION OR ADVERSELY AFFECTING THE IMAGE OF THE BETTER BUSINESS BUREAU; AND 2. WHETHER ANY SUCH INCOMPATIBILITY OR ADVERSE EFFECT CAN BE AVOIDED BY RESTRICTING THE BUREAU DUTIES OF THE EMPLOYEE. B. IF THE BUREAU BOARD OF DIRECTORS DETERMINE THAT A DISCLOSED ASSOCIATION OR RELATIONSHIP IS, OR IS LIKELY TO BE PERCEIVED BY OTHERS AS INCOMPATIBLE WITH THE BUREAU'S MISSION OR ADVERSELY AFFECTING THE BUREAU'S IMAGE, AND ALSO DETERMINES THAT SUCH INCOMPATIBILITY OR ADVERSE EFFECT CANNOT BE AVOIDED BY RESTRICTING THE BUREAU DUTIES OF THE EMPLOYEE, THEN THE EMPLOYEE MAKING THE DISCLOSURE MAY NOT CONTINUE HIS OR HER EMPLOYMENT WITH THE BUREAU UNLESS THE DISCLOSED ASSOCIATION OR RELATIONSHIP IS TERMINATED. C. IF THE BUREAU BOARD OF DIRECTORS DETERMINES THAT A DISCLOSED ASSOCIATION OR RELATIONSHIP IS, OR IS LIKELY TO BE PERCEIVED BY OTHERS AS INCOMPATIBLE WITH THE BUREAU'S MISSION OR ADVERSELY AFFECTING THE BUREAU'S IMAGE, AND ALSO DETERMINES THAT SUCH INCOMPATIBILITY OR ADVERSE EFFECT CAN BE AVOIDED BY RESTRICTING THE BUREAU DUTIES OF THE EMPLOYEE MAKING THE DISCLOSURE, THE BUREAU BOARD SHALL SET WHATEVER RESTRICTIONS IT DEEMS APPROPRIATE RELATING TO THE EMPLOYEE. THIS MAY INCLUDE RESTRICTING THE EMPLOYEE'S PARTICIPATION IN ANY BUREAU 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. ANNUAL DISCLOSURE BY BUREAU DIRECTORS: ON AN ANNUAL BASIS, ALL BUREAU DIRECTORS SHALL DISCLOSE TO THE BUREAU BOARD OF DIRECTORS ANY FINANCIAL, BUSINESS OR COMMUNITY RELATIONSHIP THAT MAY CONFLICT WITH THE WORK OR SERVICE PERFORMED FOR THE BUREAU. RESTRICTIONS APPLICABLE TO BUREAU DIRECTORS: A. BUREAU DIRECTORS WHO ARE ASSOCIATED WITH A FOR-PROFIT BUSINESS OR A NOT-FOR -PROFIT ORGANIZATION SHALL NOT VOTE OR USE PERSONAL INFLUENCE ON ANY BOARD ACTION PERTAINING TO THE BUSINESS/ORGANIZATION, OR THE TRADE OR INDUSTRY OF WHICH THE BUSINESS/ORGANIZATION IS A PART. THE DIRECTOR MAY, HOWEVER, PARTICIPATE IN BOARD DISCUSSIONS RELATING TO SUCH ACTION BY PROVIDING INFORMATION KNOWN TO THE DIRECTOR AND ANSWERING QUESTIONS FROM OTHER DIRECTORS. THE MINUTES OF ANY BOARD MEETING RELATING TO SUCH BOARD ACTION SHALL CLEARLY STATE THAT THE DIRECTOR DID NOT VOTE ON THE MATTER AND SHALL DESCRIBE THE EXTENT OF THE DIRECTOR'S PARTICIPATION IN ANY DISCUSSION. B. IN ANY ONE CALENDAR YEAR, THE BUREAU MAY PURCHASE A SUBSTANTIAL AMOUNT OF GOODS OR SERVICES FROM A BUSINESS OR NOT-FOR-PROFIT ORGANIZATION THAT A DIRECTOR IS ASSOCIATED WITH ONLY IF: 1. AT LEAST THREE COMPETITIVE BIDS ARE OBTAINED FROM OTHER PROVIDERS, IF POSSIBLE; AND 2. THE BUSINESS/ORGANIZATION IS NOT THE LOWEST BIDDER, THE BUREAU BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE MUST BE INFORMED OF THE RELATIONSHIP BETWEEN THE BUREAU DIRECTOR AND THE BUSINESS/ORGANIZATION. THE MINUTES OF THE BOARD OR EXECUTIVE COMMITTEE SHOULD REFLECT THIS DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 THE BBB'S BOARD OF DIRECTORS HAS SEVERAL COMMITTEES, INCLUDING THE PERFORMANCE REVIEW COMMITTEE. IT IS FOCUSED ON THE ASSESSMENT OF THE CEO'S JOB PERFORMANCE AND PRODUCTIVITY IN RELATION TO CERTAIN PRE-ESTABLISHED CRITERIA AND ORGANIZATIONAL OBJECTIVES. THE COMMITTEE'S RECOMMENDATIONS ON THE CEO'S PERFORMANCE AND COMPENSATION IS MADE TO THE BOARD OF DIRECTORS FOR APPROVAL. THE CEO DOES AN ANNUAL REVIEW OF TOP MANAGEMENT, OFFICERS AND ALL EMPLOYEES IN DETERMINING THEIR COMPENSATION. THE BOARD OF DIRECTORS ANNUALLY APPROVES THE BBB'S BUDGET WHICH INCLUDES COMPENSATION FOR ALL BBB EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 THE BBB COMPLIES WITH PUBLIC INSPECTION REQUIREMENTS FOR FORMS 990 AND 1023. THE FORMS ARE NOT PUBLICLY AVAILABLE, BUT WILL BE MADE AVAILABLE FOR IN-PERSON INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE BBB COMPLIES WITH PUBLIC INSPECTION REQUIREMENTS FOR THE FORMS. THE FORMS ARE NOT PUBLICLY AVAILABLE, BUT WILL BE MADE AVAILABLE FOR IN-PERSON INSPECTION UPON REQUEST. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTE FIRST REVIEWS THE AUDIT WHO THEN MAKES THEIR RECOMMENDATION(S) TO THE EXECUTIVE COMMITTE OF THE BOARD. THE BOARD THEN REVIEWS THE AUDIT WITH THE AUDITOR AT A SCHEDULED BOARD MEETING WITH THE EXECUTIVE COMMITTEE'S RECOMMENDATION(S). FORM 990, PART XI, LINE 8: DURING THE YEAR ENDED DECEMBER 31, 2025, THE BUREAU IDENTIFIED THAT DEFERRED MEMBERSHIP DUES WERE UNDERSTATED IN THE PRIOR PERIOD. AS A RESULT, ON JANUARY 1, 2025, THE BUREAU RECORDED A PRIOR-PERIOD ADJUSTMENT OF $249,487 TO PROPERLY REFLECT TOTAL DEFERRED MEMBERSHIP DUES AND NET ASSETS WITHOUT DONOR RESTRICTIONS. BETTER BUSINESS BUREAU EDUCATIONAL FDN 520 E MAIN ST SUITE 100 CARNEGIE PA 15106 237242776 INACTIVE PA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0