2025-11-17T07:05:59-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 28601 CHAGRIN BLVD SUITE 210 WOODMERE OH 44122 990 2024-01-01 340148880 BETTER BUSINESS BUREAU INC BETT 2162417678 200 TREEWORTH BLVD BROADVIEW HEIGHTS OH 44147 PAMELA ANSON PRESIDENT & CEO 2162417678 2025-11-16 1 1 DAVID REAPE P00068117 2168311200 2025-11-16 2024 2025-03-06 01:10:19Z SUE MCCONNELL 200 TREEWORTH BLVD BROADVIEW HEIGHTS OH 44147 1926293 0 X CLEVELAND.BBB.ORG X 1922 OH AS A LEADER IN ADVANCING MARKETPLACE BBB PROMOTES INFORMED BUYING & GIVING DECISIONS, TRUTHFUL ADVERTISING AND SELLING PRACTICES, & THE RESOLUTION OF MARKETPLACE DISPUTES. 26 26 2 26 232895 0 0 0 1839663 1881043 65181 45250 734 0 1905578 1926293 0 0 0 0 1011265 1081750 0 0 0 1065994 1003227 2077259 2084977 -171681 -158684 4341612 4515139 273436 302283 4068176 4212856 X AS A LEADER IN ADVANCING MARKETPLACE TRUST AND ETHICS IN OUR COMMUNITY, AND WITH THE SUPPORT OF BBB ACCREDITED BUSINESSES MEETING HIGH STANDARDS, BBB PROMOTES INFORMED BUYING AND GIVING DECISIONS, TRUTHFUL ADVERTISING AND SELLING PRACTICES, AND THE RESOLUTION OF MARKETPLACE DISPUTES. 0 0 RECEIVED NUMEROUS PHONE CALLS REQUESTING BBB COMPANY/CHARITY REPORTS, CONSUMER COUNSELING, BUYING TIPS, COMPLAINT ASSISTANCE AND/OR BUSINESS ASSISTANCE/SERVICES, IN ADDITION TO THE NUMEROUS VISITORS TO THE BBB WEBSITE. ISSUED REPORTS ON COMPANIES AND CHARITIES. ACCEPTED AND FORMALLY PROCESSED AND FACILITATED ATTEMPTED RESOLUTION OF MANY CONSUMER DISPUTES WITH BUSINESSES, HOSTING MEDIATION OR ARBITRATION SESSIONS. CORRESPONDED WITH BUSINESSES SEEKING SUBSTANTIATION OR MODIFICATION OF ADVERTISEMENTS. EDUCATED CONSUMERS THROUGH MEDIA DISSEMINATIONS THAT RESULTED IN MEDIA EXPOSURES. 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 2 1 1 1 0 0 0 0 0 0 0 X 26 26 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X PAMELA ANSON 2164135232 200 TEEWORTH BLVD BROADVIEW HEIGHTS OH 44147 ANDY FIFFICK CHAIR 0.50 X X 0 0 0 RICHARD LOWE DIRECTOR 0.50 X 0 0 0 KRIS TOTH VICE CHAIR 0.50 X X 0 0 0 BRANDON CHROSTOWSKI DIRECTOR 0.50 X 0 0 0 ELLA FONG DIRECTOR 0.50 X 0 0 0 WAYNE LAWRENCE IMMEDIATE PAST CHAIR 0.50 X X 0 0 0 DELL DUNCAN TREASURER 0.50 X 0 0 0 AARON GARFUNKEL DIRECTOR 0.50 X 0 0 0 KAREN DISANTO DIRECTOR 0.50 X 0 0 0 JENNIE THOMAS DIRECTOR 0.50 0.50 X 0 0 0 HAL BECKER DIRECTOR 0.50 X 0 0 0 PATRICE BLAKEMORE SECRETARY 0.50 X 0 0 0 JAMES DROZDOWSKI DIRECTOR 0.50 X 0 0 0 TONDI ALLEN DIRECTOR 0.50 X 0 0 0 MARK BLUMENTHAL DIRECTOR 0.50 X 0 0 0 DAVID SHABEL DIRECTOR 0.50 X 0 0 0 BRAD SIENIASWKI VICE CHAIR 0.50 X X 0 0 0 ELAD GRANOT DIRECTOR 0.50 X 0 0 0 INDIA HOBBS DIRECTOR 0.50 0.50 X 0 0 0 KEVIN ADELSTEIN DIRECTOR 0.50 X 0 0 0 MATTHEW MCCRACKEN DIRECTOR 0.50 X 0 0 0 RENEE LIGON DIRECTOR 0.50 X 0 0 0 BRIAN PAULEY DIRECTOR 0.50 X 0 0 0 ERIC POUND DIRECTOR 0.50 X 0 0 0 SASKIA TOPAZIO DIRECTOR 0.50 X 0 0 0 DAN TINGLER DIRECTOR 0.50 X 0 0 0 SUE MCCONNELL PRESIDENT 39.50 0.50 X 167707 0 33274 167707 0 33274 1 0 0 0 0 MEMBERSHIP DUES 561449 1605481 1605481 MEMBERSHIP PROGRAMS 561449 231180 231180 PROCESSING FEES 561449 30667 30667 RELATED PARTY SERVICES 561449 12000 12000 ARBITRATION REIMBURSEM 561449 1715 1715 1881043 45250 45250 1926293 1648148 232895 45250 200981 662982 49008 91282 77497 4648 97853 295155 51614 57163 50378 7701 1080 28895 5842 MEMBERSHIP DEVELOPMENT 274403 DUES/SUBSCRIPTIONS 102950 MAINTENANCE AND REPAIRS 24515 MISCELLANEOUS 1030 2084977 261923 405391 304623 313143 850 0 6523 7345 1334418 379939 983374 954479 2603406 2628527 180913 206254 4341612 4515139 64592 68098 208844 234185 273436 302283 X 4068176 4212856 4068176 4212856 4341612 4515139 -158684 303364 0 X X 0 1 X 1 0 0 1 0 2711760 348614 69353 2991021 2779767 -426697 358690 2711760 3306441 -367551 159123 2779767 2576906 281624 447911 3306441 2109214 156145 311547 2576906 1.00000 0 0 282237 282237 771685 351323 420362 280496 28616 251880 954479 ACCRUED DEFERRED COMP PLAN 206254 ACCRUED REAL ESTATE TAXES 27931 234185 1926293 0 1926293 0 1926293 2084977 0 2084977 0 2084977 PART V, LINE 4: INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS: THE ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE ASSETS WHICH, THROUGH INVESTMENT, WILL PROVIDE INCOME TO SUPPORT THE BETTER BUSINESS BUREAU IN THE FURTHERANCE OF ITS PURPOSE. EARNINGS: ALL INVESTMENT EARNINGS (INTEREST AND DIVIDENDS BUT NOT CAPITAL GAINS) SHALL BE PERIODICALLY TRANSFERRED TO THE BETTER BUSINESS BUREAU'S OPERATING ACCOUNT TO BE USED FOR PROGRAM SUPPORT CONSISTENT WITH BUDGETARY REQUIREMENTS. WITHDRAWALS OF PRINCIPAL: THE FINANCE COMMITTEE SHALL ANNUALLY DETERMINE THE MAXIMUM AMOUNT OF PRINCIPAL THAT MAY BE WITHDRAWN FROM THE ENDOWMENT FUND IN ANY GIVEN YEAR ACCORDING TO THE SPENDING RULE BELOW. THE BOARD OF DIRECTORS HEREBY DELEGATES DISCRETIONARY AUTHORITY TO THE FINANCE COMMITTEE TO AUTHORIZE ANY AND ALL SUCH WITHDRAWALS UP TO THIS MAXIMUM AMOUNT BASED ON THE FINANCIAL NEEDS OF THE ORGANIZATION. EXTRAORDINARY WITHDRAWALS OF PRINCIPAL: THE BOARD OF DIRECTORS, UPON THE RECOMMENDATION OF THE FINANCE COMMITTEE, MAY AUTHORIZE THE WITHDRAWAL OF ADDITIONAL MONIES-FOR SPECIAL OPERATIONAL OR CAPITAL EXPENDITURE PURPOSES-IN EXCESS OF THE ANNUAL MAXIMUM AMOUNT DESCRIBED ABOVE. ANY SUCH EXTRAORDINARY WITHDRAWAL CAN BE MADE ONLY AFTER THE AFFIRMATIVE VOTE-IN PERSON AT A MEETING OF THE FULL BOARD OF DIRECTORS-OF TWO THIRDS OF THE BOARD OF DIRECTORS THEN IN OFFICE. INVESTMENT: THE FINANCE COMMITTEE WILL DIRECT THE INVESTMENT OF THE ENDOWMENT MONIES. THE GOAL IS TO MAXIMIZE GROWTH OF THE FUND IN ORDER TO PROVIDE 1) OPERATING FUNDS AND 2) A SOURCE OF FUNDS IN THE EVENT OF UNUSUAL OR EXTRAORDINARY FINANCIAL NEED. SPENDING POLICY: THE SPENDING RULE IS USED TO DETERMINE THE MAXIMUM AMOUNT OF PRINCIPAL THAT MAY BE WITHDRAWN FROM THE ENDOWMENT FUND IN A GIVEN YEAR ("ANNUAL COMPENSATING DISTRIBUTION"). THE ANNUAL COMPENSATING DISTRIBUTION IS CALCULATED FOR THE UPCOMING FISCAL YEAR (WHICH IS THE CALENDAR YEAR FOR BBB) IN THE 4TH QUARTER OF THE CURRENT YEAR, AS FOLLOWS: FIVE PERCENT OF THE AVERAGE FAIR VALUE OF THE ENDOWMENT FUND ON SEPTEMBER 30 OF THE CURRENT YEAR AND EACH OF THE TWO PRECEDING YEARS; LESS: ACTUAL INVESTMENT EARNINGS (INTEREST AND DIVIDENDS BUT NOT CAPITAL GAINS) OF THE ENDOWMENT FUND DURING THE FOUR QUARTERS ENDING SEPTEMBER 30TH OF THE CURRENT YEAR; EQUALS: ANNUAL COMPENSATING DISTRIBUTION FOR THE UPCOMING FISCAL YEAR. FOR EXAMPLE, THE ANNUAL COMPENSATING DISTRIBUTION FOR FISCAL/CALENDAR 2021 WOULD BE FIVE PERCENT OF THE AVERAGE FAIR VALUE OF THE ENDOWMENT FUND AT SEPTEMBER 30, 2021, SEPTEMBER 30, 2020; SEPTEMBER 30, 2019, LESS ACTUAL INTEREST AND DIVIDENDS EARNED BY THE ENDOWMENT FUND BETWEEN OCTOBER 1, 2020 AND SEPTEMBER 30, 2021. THE COMPENSATING DISTRIBUTION IS A DISCRETIONARY PAYMENT TO BE CONSIDERED BASED ON THE ORGANIZATION'S FINANCIAL NEED. AT ITS DISCRETION, THE FINANCE COMMITTEE MAY AUTHORIZE COMPENSATING DISTRIBUTIONS PERIODICALLY DURING THE YEAR (E.G., QUARTERLY); HOWEVER, THESE "INTERIM" DISTRIBUTIONS WILL BE RECONCILED ANNUALLY BASED ON THE SPENDING RULE ABOVE. X X 0 0 0 SUE MCCONNELL PRESIDENT 167707 0 0 0 0 0 22310 0 10964 0 200981 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONLY ONE CLASS OF MEMBERS. AT ALL MEETINGS OF THE MEMBERS, EACH MEMBER SHALL BE ENTITLED TO CAST ONE VOTE ON ANY QUESTION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS DOES MOST OF THE GOVERNING. THE ONLY MEMBER VOTE PERFORMED IS FOR THE ELECTION OF BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B BETTER BUSINESS BUREAU'S FORMS 990 & 990-T ARE INTERNALLY REVIEWED BY MANAGEMENT. THE DRAFT REVIEWED BY MANAGEMENT WILL ALSO BE REVIEWED BY THE BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IF A POTENTIAL CONFLICT COMES TO OUR ATTENTION, WE WILL INVESTIGATE IT.IN ADDITION, ALL BUSINESS DEALINGS WITH BOARD MEMBERS, REGARDLESS OF SIZE/SCOPE, ARE DISCLOSED AND APPROVED BEFORE PROCEEDING. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT SETS COMPENSATION OF ALL EMPLOYEES UTILIZING SURVEYS SHOWING SALARIES OF SIMILARLY POSITIONED EMPLOYEES AT OTHER BETTER BUSINESS BUREAU'S WITH THE EXCEPTION OF THE VICE PRESIDENTS' COMPENSATION, WHICH IS SET BY THE BOARD MEMBERS. THE PROCESSES ARE DOCUMENTED AT THE TIME THE DECISIONS ARE MADE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII, #1 ACCOUNTING METHOD: THE ACCOUNTING METHOD USED TO PREPARE THE 990 IS THE MODIFIED CASH BASIS. ON NOVEMBER 14, 2011, THE ORGANIZATION FILED FORM 3115 REQUESTING PERMISSION TO CHANGE ITS ACCOUNTING METHOD FROM ACCRUAL TO MODIFIED CASH. THIS REQUEST WAS APPROVED BY IRS ON MARCH 13, 2012. THE 2014 990 IS FILED UNDER THIS NEW METHOD OF ACCOUNTING. BBB EDUCATIONAL FOUNDATION 2800 EUCLID AVENUE 4TH FLOOR CLEVELAND OH 44115 311749318 CONSUMER EDUCTION OH 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0