2024-11-15T16:28:30-06:00 2023-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-01-01 580606077 BETTER BUSINESS BUREAU OF METRO ATLANTA % BRIAN CATANIA BETT 4047660875 200 NORTH POINT CENTER E Suite 510 ALPHARETTA GA 30022 Brian Catania PRESIDENT 4047660875 2024-11-15 true true SABRE J LINAHAN P01372980 4048746244 2024-11-15 2023 2024-10-15 13:58:12Z X Brian Catania 200 N POINT CENTER EAST 510 ALPHARETTA GA 30022 5466962 false X WWW.BBB.ORG X 1937 GA TO BE A LEADER IN ADVANCING MARKETPLACE TRUST 17 17 56 16 398638 80889 0 0 4987751 4760765 -143957 17093 76563 60612 4920357 4838470 16009 0 0 0 3350481 3577829 0 0 0 1919281 1806660 5285771 5384489 -365414 -546019 4385950 4238290 85139 238600 4300811 3999690 THE PURPOSE OF BBB IS TO BE A LEADER IN ADVANCING MARKETPLACE TRUST THROUGH PROVIDING CONSUMER INFORMATION, DISPUTE RESOLUTION, MEDIATION/ARBITRATION/CONCILIATION, AND MARKETPLACE OVERSIGHT OF BUSINESS PRACTICES. false false SEARCH ENGINE SOLUTIONS (SES) - A PROGRAM THAT USES GOOGLE AD WORDS TO ENHANCE BBB ACCREDITED BUSINESS EXPOSURE THROUGH AN ONLINE BUSINESS DIRECTORY. IT IS MARKETED TO A LIMITED NUMBER OF TYPES OF BUSINESSES. BETTER BUSINESS BUREAU ANNUAL MEETING & AWARDS CELEBRATION - A PROGRAM THAT CELEBRATES BBB ACCREDITED BUSINESSES THROUGHOUT GEORGIA THAT ARE DEDICATED TO PROMOTING AN ETHICAL MARKETPLACE WHERE BUYERS AND SELLERS CAN SUPPORT AND TRUST EACH OTHER. THE EVENT IS USED TO COMMUNICATE, PROMOTE AND CELEBRATE/RECOGNIZE THE VALUES AND IMPACT OF BBB ACCREDITATION THROUGHOUT THE GEORGIA COMMUNITY. false false false true false false false false true true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 11 0 true 56 true true true false false false false false false false X 17 17 false false false false true true false true true false false true true true true true true true true false GA X BRIAN CATANIA 4047660875 200 NORTH POINT CENTER EAST SUITE ALPHARETTA GA 30022 X Brian Cantania President/CEO 40.0 1.0 X 332500 0 17182 Brandi Zaccardi SVP Brand Engagement 40.0 0.0 X 155850 0 21123 Anita Harris Community Engagement Executive 40.0 0.0 X 156069 0 8321 Sunny Dellinger Administrative Services Direct 40.0 1.0 X 128972 0 14208 Shantay Irons Director of Business Developme 40.0 0.0 X 126454 0 12768 Nancy Crittenden Business Development Represent 40.0 0.0 X 125039 0 7315 Ray Pennie Director 1.0 0.0 X 0 0 0 Chuck Palmer BBB Attorney 1.0 0.0 X 0 0 0 PRESTON HOBSON First Vice Chair 1.0 0.0 X 0 0 0 RAYMOND A KATHE DIRECTOR 1.0 1.0 X 0 0 0 SUSAN JUDSON DIRECTOR 1.0 0.0 X 0 0 0 DONNA BEATTY Second Vice Chair 1.0 1.0 X 0 0 0 JEFF HOWARD Secretary/Treasurer 1.0 0.0 X 0 0 0 MICHAEL A JONES Board Chair 1.0 0.0 X 0 0 0 Bonnie Rabe Director 1.0 0.0 X 0 0 0 Marc Apple DIRECTOR 1.0 0.0 X 0 0 0 Sharla Crawford DIRECTOR 1.0 0.0 X 0 0 0 Susan Chana Director 1.0 0.0 X 0 0 0 Brian Henry Director 1.0 0.0 X 0 0 0 Christina Moore Director 1.0 0.0 X 0 0 0 Ginny Philippi Director 1.0 0.0 X 0 0 0 Tony Weeks Director 1.0 0.0 X 0 0 0 Bill Buchanan Director 1.0 0.0 X 0 0 0 Craig Brazeman director 1.0 0.0 X 0 0 0 1024884 0 80917 6 false true false 0 0 MEMBERSHIP DUES 541900 4290365 4290365 DISPUTE RESOLUTION 541900 69000 69000 INTERNET MARKETING 541800 398008 398008 PRODUCTS 541800 630 630 MISC. INCOME 541900 2762 2762 4760765 77801 77801 0 0 60612 60612 0 60612 60612 567784 568796 59696 -1012 -59696 -60708 -60708 0 0 0 0 0 0 0 0 0 0 4838470 4362127 398638 77705 0 0 0 0 673121 0 2379342 91824 210730 222812 85507 33481 22450 0 0 0 224439 216979 79911 445213 0 238772 7021 0 18702 0 0 65507 15502 DUES AND SUBSCRIPTIONS 298500 EMPLOYEE ENGAGEMENT 17412 RELOCATION EXPENSES 16081 TORCH AWARDS 15017 6166 5384489 X 1837503 1432797 0 0 0 0 182 1279 0 0 0 0 0 0 0 0 71860 54237 279957 260326 144833 19631 2301572 2513902 0 0 0 0 0 0 30000 216444 4385950 4238290 82747 61948 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2392 176652 85139 238600 X 4300811 3999690 0 0 4300811 3999690 4385950 4238290 -546019 244898 X false true X true false false true false SCHEDULE C, PART I-A THE ORGANIZATION COLLECTS DUES FROM MEMBERS; HOWEVER, NO AMOUNTS ARE USED FOR LOBBYING PURPOSES. 2301572 292330 80000 2513902 2630591 38087 -367106 2301572 2360924 41643 228024 2630591 2133914 34743 192267 2360924 1801226 332688 2133914 1.00000 false false 4185 3979 206 275772 256347 19425 19631 ROU ASSET 175537 SECURITY DEPOSIT 40000 FSA COLLATERAL ACCOUNT 907 216444 0 DUE TO CCE 1005 OPERATING LEASE LIABILITY 175647 176652 X INTENDED USE OF ENDOWMENT FUNDS TO CONTRIBUTE TO THE FINANCIAL SECURITY OF THE BUREAU AND SUPPLEMENT ITS OPERATING BUDGET. THE BUREAU HAS A SPENDING POLICY THAT WILL TAKE EFFECT ONCE THE ENDOWMENT HAS REACHED A SPECIFIED VALUE. ASC 740 FOOTNOTE BBB and the Affiliate are exempt from income taxes under Section 501(c)(6) and Section 501(c)(3) of the Internal Revenue Code, respectively, as amended. However, income from certain activities not directly related to the Bureau's tax-exempt purpose is subject to taxation as unrelated business income. The Bureau annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Bureau takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Bureau is subject to examination by the federal and state taxing authorities. In general, the Bureau is no longer subject to tax examinations for tax years ending before December 31, 2020. X X true false false Brian Cantania President/CEO 266000 66500 0 16500 1864 350864 Brandi Zaccardi SVP Brand Engagement 135850 20000 0 7793 14433 178076 Anita Harris Community Engagement Executive 56569 99500 0 2903 5928 164900 FORM 990, SCH J, PART I, #3 CEO AND EMPLOYEE COMPENSATION IS DETERMINED AFTER REVIEWING COMPARATIVE SALARY INFORMATION FROM OTHER BBB (SIMILAR ORGANIZATIONS) AND THE MARKETPLACE SALARY FIGURES FOR COMPARABLE JOBS. THERE IS A BOARD COMMITTEE WHO WORKS WITH THE BBB PRESIDENT TO REVIEW THE COMPENSATION AND SALARY RANGES EVERY 3 YEARS. FORM 990, SCH J, PART I, #4a Anita Harris received $98,000 separate from service payment. Part VI, Section A, Question 6 ORGANIZATIONS ARE INVITED TO BECOME ACCREDITED BUSINESSES OF THE BBB AFTER THEY HAVE BEEN PRE-QUALIFIED BASED ON OUR STANDARDS OF GOOD BUSINESS PRACTICES: HAVE TO HAVE BEEN IN BUSINESS FOR AT LEAST SIX MONTHS, MUST MEET ALL LICENSING/BONDING REQUIREMENTS OF THE LOCAL GOVERNMENTS, MUST AGREE TO RESOLVE ISSUES PROMPTLY AND ADDRESS ANY ISSUES THE BBB BRINGS TO THEIR ATTENTION, MUST BE FREE OF GOVERNMENT ACTIONS THAT DEMONSTRATE A SIGNIFICANT FAILURE TO SUPPORT BBB ETHICAL PRINCIPLES, MUST MAINTAIN AT LEAST A B RATING, MUST ADHERE TO GOVERNMENT/BBB/INDUSTRY ADVERTISING STANDARDS, MUST HONESTLY REPRESENT THEIR PRODUCTS/SERVICES,MUST HONOR PROMISES, AND MUST SAFEGUARD THE PRIVACY OF THEIR CUSTOMERS.BUSINESSES ARE CALLED BY ONE OF OUR BUSINESS RELATIONS PEOPLE AND INVITED TO BE A BBB MEMBER. IF THEY ACCEPT, THE BBB GETS MORE DETAILED INFORMATION. Part VI, Section A, Question 7A THE BOARD HAS A NOMINATING COMMITTEE, CHAIRED BY THE IMMEDIATE PAST CHAIR OR THE CHAIR OF THE BOARD, THAT WORKS WITH THE PRESIDENT TO IDENTIFY COMPANIES AND PEOPLE IN THE COMMUNITY WHO CAN ADD VALUE TO THE BBB BOARD.THE COMPANY MUST BE IN GOOD STANDING WITH THE BBB AND THE PERSON NOMINATED MUST BE SELECTED BY THE COMPANY AND EXHIBIT HIGH ETHICAL STANDARDS. THE VALUE ADDED COMES THROUGH DIVERSITY OF INDUSTRY AND OTHER HUMAN DEMOGRAPHICS. AT OUR ANNUAL MEETING, WHICH IS ANNOUNCED TO ALL MEMBERS, THE SLATE OF BOARD NOMINEES IS PRESENTED FOR APPROVAL. ONCE APPROVED BY A MAJORITY OF THE MEMBERS PRESENT (PER OUR BY-LAWS), THE NEW BOARD MEMBERS JOIN THE BOARD. PRIOR TO THEIR FIRST MEETING, THE BBB PRESIDENT AND THE BBB COUNSEL MEET WITH THE NEW DIRECTORS TO ENSURE THEY UNDERSTAND THEIR RESPONSIBILITIES AND THE OPERATION OF THE BBB. Part VI, Section B, Question 11B THE 990 IS PREPARED BY THE BBB'S ACCOUNTING FIRM WITH INPUT COORDINATED WITH THE BBB PRESIDENT. THE BBB PRESIDENT REVIEWS THE 990 AND PROVIDES A COPY TO THE BOARD BEFORE SUBMISSION TO THE IRS. Part VI, Section B, Question 12C EVERY BOARD MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT. THE STATEMENT IS VERBALLY COVERED WITH ALL NEW DIRECTORS. THE POLICY IS REVIEWED ANNUALLY AT ONE OF THE BOARD MEETINGS. INSTANCES WHICH VIOLATE THE POLICY ARE HANDLED BY THE BBB PRESIDENT AND THE BBB BOARD, AS APPROPRIATE. ALL BOARD MEMBERS ARE COVERED UNDER THE POLICY. ANY CONFLICTS ARE REFERRED TO BBB'S ATTORNEY, CHARLES PALMER OF TROUTMAN PEPPER LLP. Part VI, Section B, Questions 15A & 15B THE PROCESS FOR DETEMINING COMPENSATION OF THE CEO, OFFICERS, AND KEY EMPLOYEES IS DETERMINED AFTER REVIEWING COMPARATIVE SALARY INFORMATION FROM OTHER BBBs (SIMILAR ORGANIZATIONS) AND THE MARKETPLACE SALARY FIGURES FOR COMPARABLE JOBS. A BOARD COMMITTEE WORKS WITH THE BBB PRESIDENT TO REVIEW THE COMPENSATION AND SALARY RANGES EVERY 3 YEARS. Part VI, Section C, Question 19 DOCUMENTS SUCH AS THE 990 AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST FROM THE BBB PRESIDENT. OTHER DOCUMENTS, AS APPROPRIATE, ARE ALSO AVAILABLE FROM THE PRESIDENT. Better Business Bureau Educational Found 200 North Point Center East Suite 5 Atlanta GA 30022 581615422 Ethics Educ. GA (c)(3) 9 NA false false true false false false false false false false false false false true true true true false false