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        <ManagementAndGeneralAmt>9620</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>308508</ProgramServicesAmt>
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      <InformationTechnologyGrp>
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        <ProgramServicesAmt>35823</ProgramServicesAmt>
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      <ConferencesMeetingsGrp>
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        <ManagementAndGeneralAmt>2608</ManagementAndGeneralAmt>
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      <PaymentsToAffiliatesGrp>
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        <ProgramServicesAmt>127812</ProgramServicesAmt>
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      <DepreciationDepletionGrp>
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        <ProgramServicesAmt>9588</ProgramServicesAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FSAuditedInd>true</FSAuditedInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleD documentId="RetDoc3">
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS RELATED TO THE POTENTIAL SOURCES OF INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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        <PersonNm>RICK WALZ</PersonNm>
        <TitleTxt>PRESIDENT/CEO</TitleTxt>
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    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>BETTER BUSINESS BUREAU COLLECTS VIABLE INFORMATION REGARDING THE RELIABILITY OF BUSINESSES TO HELP CONSUMERS MAKE WISE BUYING CHOICES. ITS ALTERNATIVE DISPUTE RESOLUTION PROCESS PROVIDES BINDING ARBITRATION TO BUSINESSES AND CONSUMERS SHOULD THERE BE NO RESOLUTION IN THE NORMAL COMPLAINT PROCESS. THE AD REVIEW PROGRAM SEEKS SUBSTANTIATION FOR ADVERTISEMENTS THAT ARE UNTRUE, MISLEADING, DECEPTIVE, FRAUDULENT, FALSELY DISPARAGING OF COMPETITORS, OR INSINCERE OFFERS TO SELL. BETTER BUSINESS BUREAU TAILORS PRESENTATIONS TO THE GENERAL PUBLIC ON TOPICS SUCH AS FRAUD TACTICS AND ETHICS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS ARE COMPRISED OF BUSINESSES IN 23 COUNTIES THAT MEET SPECIFIED ACCREDITATION REQUIREMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT THE ORGANIZATION'S BOARD OF DIRECTORS AT THE ANNUAL MEETING VIA PROXY STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS ELECT THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CEO AND EXECUTIVE COMMITTEE REVIEW FORM 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IF A CONFLICT IS DISCLOSED, THE MEMBER WILL NOT VOTE OR USE PERSONAL INFLUENCE ON ANY BOARD ACTION PERTAINING TO THE ORGANIZATION OF WHICH THE PERSON IS A PART. THE MINUTES OF THE BOARD MEETING SHALL CLEARLY DISLCOSE THAT THE DIRECTOR DID NOT VOTE ON THE MATTER AND MUST DESCRIBE THE EXTENT OF THE DIRECTORS INVOLVEMENT IN ANY DISCUSSION OF THE MATTER WITH WHICH THERE IS A CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS THE CEO'S PERFORMANCE AND COMPARES THE RESULTS WITH THE NATIONAL STATISTICS FOR SIMILAR OPERATIONS. THIS EVALUATION GENERATES A PERFORMANCE GRADE WHICH IS UTILIZED FOR DETERMINING COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S IRS FORM 990 FOR THE PRIOR THREE YEARS IS AVAILABLE AT WWW.GUIDESTAR.ORG.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FROM INDIVIDUALS.</ExplanationTxt>
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    </IRS990ScheduleO>
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</Return>
