2025-10-15T11:41:20-05:00 2024-12-31 260794367 UHY ADVISORS MID-ATLANTIC INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2024-01-01 521070270 BBB WISE GIVING ALLIANCE BBBW 7032479321 3101 WILSON BOULEVARD 523 ARLINGTON VA 22201 BENNETT WEINER PRESIDENT & CEO 7032479321 2025-10-15 1 0 KATSIARYNA VASILIEV P02167272 4107205220 2025-10-15 2024 2025-03-06 01:10:19Z X BENNETT WEINER 3101 WILSON BOULEVARD SUITE 523 ARLINGTON VA 22201 2522828 0 X WWW.GIVE.ORG X 1975 DC STRENGTHEN PUBLIC CONFIDENCE IN CHARITIES BY PROMOTING WISE GIVING & TRUSTWORTHY CHARITY PRACTICES. 11 11 14 11 0 0 162135 253711 2048088 2226889 0 42228 0 0 2210223 2522828 0 0 0 0 1821467 1777326 0 0 52233 750439 677607 2571906 2454933 -361683 67895 1636155 1653276 1356742 1278611 279413 374665 X BBB WISE GIVING ALLIANCE (BBB WGA) EVALUATES CHARITIES, AT NO CHARGE, USING ITS 20 HOLISTIC BBB CHARITY STANDARDS TO HELP DONORS VERIFY THE TRUSTWORTHINESS OF SOLICITING ORGANIZATIONS. (BBB IS THE ABBREVIATION FOR BETTER BUSINESS BUREAU.) 0 0 1939916 2208721 BBB WGA PRODUCES ABOUT 1,500 REPORTS ON NATIONALLY-SOLICTING CHARITIES BASED ON THE 20 BBB STANDARDS FOR CHARITY ACCOUNTABILITY. PUBLIC INQUIRIES HELP DETERMINE WHICH CHARITIES ARE EVALUATED. CHARITIES CAN ALSO REQUEST TO BE EVALUATED. PRODUCES A WISE GIVING GUIDE MAGAZINE THREE TIMES PER YEAR, WHICH INCLUDES A SUMMARY LIST OF CHARITY EVALUATIONS. CHARITIES THAT MEET ALL 20 STANDARDS ARE CALLED BBB ACCREDITED CHARITIES. THERE IS NO CHARGE FOR CHARITY ACCREDITATION AND THE RESULTING REPORTS ARE FREE TO THE PUBLIC AT GIVE.ORG. ACCREDITED CHARITIES HAVE THE OPTION OF LICENSING A BBB CHARITY SEAL FOR A SLIDING SCALE FEE. OF THE CHARITIES THAT PROVIDE REQUESTED INFORMATION, 70% WERE FOUND TO MEET ALL 2O BBB CHARITY STANDARDS AND 30% DID NOT MEET ONE OR MORE OF THE STANDARDS.THE CURRENT NAME, BBB WISE GIVING ALLIANCE (BBB WGA) BEGAN TO BE USED IN 2001. HOWEVER, UNDER PREVIOUS NAMES, THE LEGACY OF BBB REPORTING ON NATIONAL CHARITIES DATES BACK TO THE 1920'S.IN ADDITION TO ITS LONG HISTORY, ONE OF THE KEY DISTINCTIONS BETWEEN BBB WGA AND OTHER CHARITY MONITORING ORGANIZATIONS IS THAT IT IS A STANDARDS-BASED CHARITY EVALUATOR. THE 20 BBB STANDARDS FOR CHARITY ACCOUNTABILITY ADDRESS, AMONG OTHER THINGS, CHARITY GOVERNANCE, FINANCES, RESULTS REPORTING, TRANSPARENCY AND ACCURATE APPEALS. THESE STANDARDS SERVE AS THE BASIS FOR RIGOROUS EVALUATIONS COMPLETED BY THE BBB WGA EXPERT RESEARCH STAFF. A DETAILED EXPLANATION OF HOW EACH STANDARD IS APPLIED APPEARS ON GIVE.ORG.BBB WGA PUBLISHES A MAGAZINE THREE TIMES A YEAR, THE WISE GIVING GUIDE, THAT FEATURES COVER STORIES ON CHARITY ACCOUNTABILITY TOPICS ALONG WITH A SUMMARY CHART OF ITS MOST CURRENT NATIONAL CHARITY EVALUATIONS. COVER STORY TOPICS IN 2024 INCLUDED: CONTEMPLATING CAUSE-RELATED MARKETING, PUBLIC EYE ON CHARITY ACCOUNTABILITY, AND 2024 DONOR HANBOOKTHE GIVE.ORG WEBSITE INCLUDES A WEEKLY "WISE GIVING WEDNESDAY' POSTING THAT ADDRESSES VARIOUS CHARITY ACOUNTABILITY ISSUES, SUCH AS ADVICE ON GIVING TO DISASTER RELIEF ORGANIZATIONS AND SIGNALS OF TRUST FOR CHARITIES. OTHER TOPIC EXAMPLES DURING 2024 INCLUDED CONCERNS ABOUT CYBERSECURITY, GUIDELINES FOR GOOD GOVERNANCE, CELEBRATING VOLUNTEERS, AND THE ETHICAL USE OF PHOTOS IN CHARITY APPEALS. DURING 2024 WISE GIVING WEDNESDAY HAD ITS 500TH POST.BBB WGA ALSO CONTINUED ITS 'BUILDING TRUST' VIDEO SERIES WHICH CONSISTS OF INTERVIEWS WITH CEO'S OF MAJOR CHARITABLE ORGANIZATIONS.IN OCTOBER 2024, BBB WGA PARTICIPATED IN INTERNATIONAL CHARITY FRAUD AWARENESS WEEK, WHICH REPRESENTS AN INTERNATIONAL COALITION OF GOVERNMENT REGULATORS, LAW ENFORCEMENT AGENCIES, CHARITIES AND OTHERS SEEKING TO ADDRESS CHARITY FRAUD ISSUES. BBB WGA DISTRIBUTED DONOR ADVICE ON CHARITY FRAUD CAUTIONS.THE HEART OF GIVING PODCAST ENTERED ITS FIFTH YEAR OF PRODUCTION IN 2024. THIS WEEKLY SERIES INVOLVES DETAILED DISCUSSIONS WITH CHARITY SECTOR LEADERS ON VARIOUS TOPICS SUCH AS THE MOTIVATIONS BEHIND WHY WE GIVE AND WHAT DROVE CHARITY EXECUTIVES TO A CAREER OF SERVICE AND GIVING. DURING 2024, THE HEART OF GIVNG HAD ITS 200TH PODCAST.IN NOVEMBER 2024, BBB WGA RELEASED THE SEVENTH EDITION OF THE GIVE.ORG DONOR TRUST REPORT. THIS ANNUAL REVIEW OF TRUST AND GIVING ATTITUDES INVOLVES AN ONLINE SURVEY OF OVER 2,200 ADULTS IN THE U.S AND 1,000 IN CANADA, WHICH EXPLORES DONOR BELIEFS, FEELINGS, AND BEHAVIORAL INTENTIONS RELATED TO CHARITY TRUST AND GIVING. ONE OF THE KEY FINDINGS OF THIS LATEST SURVEY SHOWED THAT RELIGIOUSLY AFFILIATED INDVIDUALS ARE MORE LIKELY TO TRUST CHARITIES AND BE OPEN TO CHARITABLE SOLICITATION.IN JULY 2024, BBB WGA DISTRIBUTED A SPECIAL EDITION OF THE GIVE.ORG DONOR TRUST REPORT THAT FOCUSED ON THE PUIBLIC PERCEPTION OF CHARITY ACCOUNTABILITY. THE SURVEY SHOWED THAT WHILE THE PUBLIC CONTINUES TO VALUE CHARITY FINANCES, APPEAL ACCURACY AND THE PROTECTION OF DONOR INFORMATION ARE ALSO TOP PUBLIC PRIORITIES, ON MARCH 21, 2024, BBB WISE GIVING ALLIANCE HOSTED A DONOR TRUST AND PARTICIPATION EVENT AT THE FORD FOUNDATION CENTER FOR SOCIAL JUSTICE IN NEW YORK CITY.THE EVENT WAS CO-HOSTED BY CHARITY MONITORING WORLDWIDE, A NETWORK OF CHARITY MONITORS REPRESENTING 20 COUNTRIES FROM THE AMERICAS, ASIA, AFRICA, AND EUROPE. BBB WGA IS THE U.S. MEMBER OF CHARITY MONITORING WORLDWIDE. THE PROGRAM SOUGHT TO GAIN INSIGHTS INTO THE ROOTS OF THE GENEROSITY CRISIS IN THE UNITED STATES AND FOR CHARITIES IN ATTENDANCE TO LEARN ABOUT ACTIONABLE ADVICE ON HOW TO GAIN BROAD AND PLURALISTIC SUPPORT. SPEAKERS INCLUDED REPRESENTATIVES FROM GIVINGTUESDAY, THE GENEROSITY COMMISSION, GOFUNDME, AND GIVING USA.DURING 2024 BBB WISE GIVING ALLIANCE BEGAN BETA TESTING A CHAT FUNCTION ON THE GIVE.ORG WEBSITE CALLED ASKGIVE.ORG. THIS FUNCTION ENABLES WEBSITE VISITORS TO ASK QUESTIONS ABOUT CHARITES THAT CAN ACCESS SOME ELEMENTS OF BBB WGA CHARITY REPORTS AS WELL AS THE CONTENTS OF OVER 500 WISE GIVING WEDNESDAY POSTS, 200 PODCASTS, AND OTHER DONOR ADVICE AVAILABLE ON THE GIVE.ORG WEBSITE. 196624 IN 2024 BBB WGA CONTINUED GIVESAFELY.IO THIS IS A SECURE TRUST BASED DONATION PLATFORM FOR BBB ACCREDITED CHARITIES (I.E., CHARITIES THAT MEET BBB CHARITY STANDARDS). IT AIMS TO PROTECT DONORS' PERSONAL DATA BY THE USE OF THE BLOCKCHAIN. DATA IS ONLY PASSED ON TO THE CHARITY WITH THE DONORS' CONSENT. IT ALSO ENABLES DONORS TO DONATE WITH CRYPTOCURRENCY. DURING 2024, BBB WGA CONTINUED TO HOLD NO-CHARGE VIDEO MEETINGS WITH CHARITY EXECUTIVES. THIS WAS INTENDED TO SERVE AS A VIRTUAL WORKSHOP SERIES WHERE BBB ACCREDITED CHARITIES CONNECT AND INTERACT WITH EXPERTS AND COLLEAGUES IN THE CHARITABLE SECTOR TO DISCUSS CHARITABLE SECTOR ISSUES OF INTEREST.THE ADVANCING COLLABORATION PROJECT STARTED IN 2017 AS AN ARTICLE SERIES CREATED IN PARTNERSHIP WITH STANFORD SOCIAL INNOVATION REVIEW. THESE ARTICLES SOUGHT TO ENCOURAGE CHARITIES TO SEEK OUT NEW PARTNERSHIPS AS A WAY TO REACH LARGER AUDIENCES WHILE SHARING RISK AND HELPING ACHIEVE MORE THAN AN ORGANIZATION CAN DO ALONE. BBB WGA'S WEBSITE PROVIDES EXAMPLES OF COLLABORATIONS FROM A VARIETY OF CHARITIES. 18168 18168 2136540 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 0 0 0 0 0 0 1 14 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X X BENNETT WEINER PRESIDENT & CEO 7032479321 3101 WILSON BOULEVARD SUITE 523 ARLINGTON VA 22201 X ANDRAS KOSARAS CHAIR 1.00 X X 0 0 0 JANICE LACHANCE VICE CHAIR 1.00 X X 0 0 0 ROBERT DIGGS SECRETARY 1.00 X X 0 0 0 TERESE KUNG TREASURER 1.00 X X 0 0 0 BARBARA O'REILLY BOARD MEMBER 1.00 X 0 0 0 CAREN CROLAND YANIS BOARD MEMBER 1.00 X 0 0 0 ELIZABETH MONG BOARD MEMBER 1.00 X 0 0 0 JON PRATT BOARD MEMBER 1.00 X 0 0 0 PRATICHI SHAH BOARD MEMBER 1.00 X 0 0 0 ROGER CRAVER BOARD MEMBER 1.00 X 0 0 0 WARREN CLARK BOARD MEMBER 1.00 X 0 0 0 HERMAN ART TAYLOR PRESIDENT & CEO 40.00 X 267684 0 65067 BENNETT WEINER EXECUTIVE VP & COO 40.00 X 184748 0 40702 KELLEY BEVIS GENERAL COUNSEL 40.00 X 121935 0 8591 JULIE RIZZO DIRECTOR, DEVELOPMENT & SEAL LICENSING 40.00 X 119051 0 16035 SHAWN VAN GORDER DIRECTOR, CHARITY EVALUATION 40.00 X 114299 0 8591 ELVIA CASTRO ASSOCIATE DIRECTOR, CHARITY EVALUATION 40.00 X 100240 0 240 907957 0 139226 6 0 1 0 0 253711 253711 CHARITY SEAL LICENSE FEES 900099 2208721 2208721 PUBLICATIONS 900099 18168 18168 2226889 42228 42228 2522828 0 0 2269117 558200 523437 27694 7069 926167 868487 45951 11729 96498 90488 4788 1222 91336 85647 4532 1157 105125 98578 5216 1331 629 287 342 66288 30214 36074 110607 50414 60193 27159 27159 54066 34270 19333 463 103424 96983 5131 1310 50576 47426 2509 641 11175 10458 608 109 38873 36888 1985 17752 16646 881 225 DUES AND SUBSCRIPTIONS 78399 64462 8307 5630 WISE GIVING GUIDE 54696 54696 BAD DEBTS 22736 22736 DIRECT MAIL PRINTING/DE 21347 21347 19880 19880 2454933 2136540 266160 52233 610377 296254 100000 51383 10481 18494 36944 600876 480055 0 120821 900000 942228 55901 146548 1636155 1653276 220097 65931 1089184 1074572 47461 138108 1356742 1278611 X 279413 274665 100000 279413 374665 1636155 1653276 X 67895 27357 0 X X 0 1 X 1 0 X 373279 229967 263269 162135 253711 1282361 373279 229967 263269 162135 253711 1282361 1282361 90 153 3 42228 42474 1324835 0.96790 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 600876 480055 120821 120821 SECURITY DEPOSITS 8440 DEFERRED COMPENSATION PLAN 138108 146548 DEFERRED COMPENSATION PLAN 138108 138108 X 2522828 0 2522828 0 2522828 2454933 0 2454933 0 2454933 PART X, LINE 2: BBB WGA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES (EXCEPT TAXES ON UNRELATED BUSINESS INCOME) UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEARS ENDED DECEMBER 31, 2024 OR 2023 SINCE BBB WGA HAD NO TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE INCOME TAX POSITIONS TAKEN BY BBB WGA FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT BBB WGA CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THEY HAVE PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. BBB WGA BELIEVES THAT THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFICANTLY INCREASE UNRECOGNIZED TAX LIABILITIES WITHIN 12 MONTHS OF THE REPORTING DATE. NONE OF BBB WGA'S FEDERAL OR STATE INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. X X 0 1 0 0 0 0 0 0 0 HERMAN ART TAYLOR PRESIDENT & CEO 267684 0 0 0 0 0 30000 0 35067 0 332751 0 0 0 BENNETT WEINER EXECUTIVE VP & COO 184748 0 0 0 0 0 20000 0 20702 0 225450 0 0 0 PART I, LINE 4B EFFECTIVE JUNE 1, 2021, BBB WGA ADOPTED A SECTION 457(F) DEFERRED COMPENSATION PLAN FOR CERTAIN MEMBERS OF EXECUTIVE MANAGEMENT, AS DESIGNATED BY THE BOARD. THE BOARD SPECIFIES THE CONTRIBUTION TYPES, LEVELS AND VESTING TERMS THAT APPLY FOR THE INDIVIDUAL PLAN PARTICIPANTS. THE PLAN WAS AMENDED AND RESTATED EFFECTIVE DECEMBER 8, 2021, TO PERMIT PARTICIPANT-DIRECTED INVESTMENT OF ACCOUNT BALANCES AND MAKE CERTAIN OTHER CHANGES. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE IRS FORM 990 IS SHARED WITH THE BBB WISE GIVING ALLIANCE AUDIT COMMITTEE AND BOARD OF DIRECTORS PRIOR TO ITS SUBMISSION TO THE IRS, TAKING INTO ACCOUNT THEIR COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C BBB WISE GIVING ALLIANCE BOARD MEMBERS ARE ANNUALLY ASKED TO COMPLETE A CONFLICT OF INTEREST FORM. NO CONFLICTS HAVE ARISEN, SO FOLLOW-UP WAS NOT REQUIRED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF BBB WGA SETS GOALS AND EXPECTATIONS FOR BOTH THE ENTITY AND THE PRESIDENT & CEO. THE BOARD ASSESSES THE PRESIDENT & CEO'S PERFORMANCE IN MEETING THESE GOALS ON AN ANNUAL BASIS. THE BOARD ALSO CONSIDERS COMPARABLE MARKET DATA FOR CEO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII H. ART TAYLOR ENDED HIS POSITION AT BBB WISE GIVING ALLIANCE ON MARCH 31, 2025, AND IS NOW PRESIDENT & CEO OF THE ASSOCIATION OF FUNDRAISING PROFESSIONALS. THE BBB WISE GIVING ALLIANCE BOARD PROMOTED BENNETT WEINER TO SERVE AS PRESIDENT & CEO, BBB WISE GIVING ALLIANCE, EFFECTIVE APRIL 1, 2025. FORM 990, PART XII, LINE 2C NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS HAS BEEN MADE DURING THE TAX YEAR. FORM 990, PART XI, LINE 8 THERE WAS A PRIOR PERIOD ADJUSTMENT DUE TO THE 2023 ACCRUAL OF DEFERRED COMPENSATION. FORM 990, PART X, LINE 19 FOR BBB WISE GIVING ALLIANCE, 94% ($1,074,572) OF ITS TOTAL LIABILITIES ($1,140,503) ARE DEFERRED ACCREDITED CHARITY SEAL FEES (CONTRACT LIABILITIES), AND NOT DEBT IN THE TRADITIONAL SENSE OF THE WORD. THERE IS NO CHARGE FOR CHARITIES TO BE EVALUATED IN RELATION TO THE BBB CHARITY STANDARDS. CHARITIES THAT ARE FOUND TO MEET THE 20 BBB CHARITY STANDARDS ARE CALLED BBB ACCREDITED CHARITIES. THEY HAVE THE OPTION TO SIGN AN AGREEMENT AND PAY A SLIDING-SCALE ANNUAL FEE FOR THE USE OF THE BBB ACCREDITED CHARITY SEAL ON THEIR WEBSITE AND FUNDRAISING MATERIALS. SEAL FEES ARE PAID FOR A 12-MONTH PERIOD, AND AN APPLICABLE PORTION IS RECOGNIZED EACH MONTH AS PART OF REVENUE. EACH SEAL PARTICIPANT HAS AN INDIVIDUAL START DATE THAT REFLECTS THE DATE THAT THEY LAST SIGNED THE ANNUAL SEAL AGREEMENT. THE PORTION OF ANY ANNUAL SEAL FEES THAT ARE NOT RECOGNIZED AS OF 12/31/2024 WERE DEFERRED AS SHOWN ON IRS FORM 990, PART X, BALANCE SHEET, LIABILITIES, LINE 19, "DEFERRED REVENUE." THIS UNEARNED REVENUE (DEFERRED SEAL FEES) APPEARS AS A LIABILITY BECAUSE OF HOW ACCOUNTING RECOGNIZES THIS ANNUAL SUBSCRIPTION/ADVANCE PAYMENT CIRCUMSTANCE, NOT BECAUSE IT REFLECTS REAL DEBT. IN VIEW OF THE ABOVE, BBB WISE GIVING ALLIANCE BELIEVES THAT TO CALCULATE A MORE ACCURATE RECOGNITION OF ITS TOTAL LIABILITIES TO TOTAL ASSETS RATIO, THE DEFERRED SEAL FEES SHOULD BE OMITTED FROM LIABILITIES. IF SO, THEN THIS RATIO WOULD BE 12% INSTEAD OF THE 77% IF ONE INCLUDES THE DEFERRED SEAL FEES AS A LIABILITY.