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      <Form990PartVIISectionAGrp>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SARAH RAYMOND</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARCUS JACKSON</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DAN MORRISON</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LISA FROHNAPFEL</PersonNm>
        <TitleTxt>PRESIDENT/CEO</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>20.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
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      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
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      <TotalContributionsAmt>2471365</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ACCREDITED BUSINESS DI</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>17102</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>17102</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ADVERTISING REVIEW</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>3600</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3600</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ARBITRATION FEES</Desc>
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        <UnrelatedBusinessRevenueAmt>175</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
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      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1872</TotalRevenueColumnAmt>
        <ExclusionAmt>1872</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>SPONSORSHIP/AD SALES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>78887</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>78887</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>767</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>767</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>79654</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2573768</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>83254</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>17277</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>1872</ExclusionAmt>
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      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>193831</TotalAmt>
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        <TotalAmt>1435148</TotalAmt>
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        <TotalAmt>25086</TotalAmt>
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        <TotalAmt>132974</TotalAmt>
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        <TotalAmt>131093</TotalAmt>
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      <FeesForServicesLegalGrp>
        <TotalAmt>5778</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>30950</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>4168</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>3433</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>20801</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>70658</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>161239</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>34817</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>12074</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>9615</TotalAmt>
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        <TotalAmt>557</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>5568</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>TAXES</Desc>
        <TotalAmt>6304</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COUNCIL DUES</Desc>
        <TotalAmt>122123</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK FEES</Desc>
        <TotalAmt>58293</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP EXPENSES</Desc>
        <TotalAmt>23311</TotalAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>37673</TotalAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>2525494</TotalAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>830817</EOYAmt>
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      <PledgesAndGrantsReceivableGrp>
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        <EOYAmt>55000</EOYAmt>
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        <EOYAmt>938364</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>150000</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <EOYAmt>150000</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <DonorRestrictionNetAssetsGrp>
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      <TotLiabNetAssetsFundBalanceGrp>
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      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
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        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
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      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
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        <BookValueAmt>510</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>510</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>0</TotalRevEtcAuditedFinclStmtAmt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTERNAL REVENUE SERVICE HAS RULED UNDER SECTION 501(C)(6) THAT THE BUREAU QUALIFIES AS A NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAXES. ALTHOUGH THE BUREAU WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, THE EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS INCOME". SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES ARBITRATION FEES AND NEUTRAL DISPUTE RESOLUTION INCOME. THERE WERE PAYMENTS OF $6,304 AND $2,410 FOR UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2023 AND 2022. TAX POSITIONS ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUSTAINED UPON EXAMINATION.</ExplanationTxt>
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      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>4681</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>5076</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>193831</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED WITH MEMBERS OF THE BOARD OF DIRECTORS. THE TREASURER OF THE BOARD OF DIRECTORS SIGNS HIS/HER APPROVAL OF THE FORM PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS ANNUALLY. AT THAT TIME, EACH INDIVIDUAL REAFFIRMS IN WRITING THAT THEY ARE CONFORMING TO THE POLICY AND/OR DISCLOSES ANY POTENTIAL CONFLICT OF INTEREST. ANY REPORTS OF POSSIBLE BREACHES OF SAID POLICY ARE HANDLED BY THE BOARD CHAIRPERSON AND/OR THE PRESIDENT/CEO. REPORTS ARE TREATED IN CONFIDENCE, ARE INVESTIGATED AS NECESSARY AND APPROPRIATE ACTION IS TAKEN BASED UPON THE POLICIES OF THE BUREAU.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>PERIODIC REVIEW OF THE COMPENSATION OF THE PRESIDENT/CEO IS PERFORMED BY THE BOARD OF DIRECTORS. MINUTES OF THESE MEETINGS ARE MAINTAINED BY THE ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, ANNUAL REPORTS, AND THE FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BBB HAS A COMMITTEE THAT OVERSEES THE REVIEW OF THE FINANCIAL STATEMENTS. THE OVERSIGHT PROCESS HAS NOT CHANGED DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
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          <BusinessNameLine1Txt>BETTER BUSINESS BUREAU OF WESTERN MICHIGAN EDUCATIONAL FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2627 EAST BELTLINE SUITE 320</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49546</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>TO SUPPORT THE CENTER FOR CHARACTER ETHICS AND OTHER EDUCATIONAL PROGRAMS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>SECTION 501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>1</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>1</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>BETTER BUSINESS BUREAU OF WESTERN MICHIGAN EDUCATIONAL FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>938364</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>AMOUNT OF LOAN</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
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          <BusinessNameLine1Txt>BETTER BUSINESS BUREAU OF WESTERN MICHIGAN EDUCATIONAL FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>K</TransactionTypeTxt>
        <InvolvedAmt>153360</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>AMOUNT PAID FOR RENT</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
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</Return>
