2025-11-12T12:28:55-06:00 2024-12-31 HURRICANE HELENE SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 580606077 BETTER BUSINESS BUREAU OF METRO ATLANTA % BRIAN CATANIA BETT 4047660875 200 NORTH POINT CENTER East Ste 510 ALPHARETTA GA 30022 Brian Catania PRESIDENT 4047660875 2025-11-15 true true NICOLE V DAVIS P01580853 4048746244 2025-11-15 2024 2025-03-06 01:10:19Z Brian Catania 200 N POINT CENTER EAST 510 ALPHARETTA GA 30022 5391835 false X WWW.BBB.ORG X 1937 GA TO BE A LEADER IN ADVANCING MARKETPLACE TRUST 14 14 41 16 457152 23929 0 0 4760765 4823665 17093 123730 60612 0 4838470 4947395 0 0 0 0 3577829 3241327 0 0 0 1806660 1474663 5384489 4715990 -546019 231405 4238290 4602599 238600 126791 3999690 4475808 X 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 BETTER BUSINESS BUREAU ANNUAL MEETING & AWARDS CELEBRATION - A PROGRAM THAT CELEBRATES BBB ACCREDITED BUSINESSES THROUGHOUT GEORGIA WHO 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. DIGITAL MARKETING - 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. false false false true false false false false true true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 7 0 true 41 true true true false false false false false false false X 14 14 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 0.0 X X 325873 0 17018 Brandi Zaccardi Senior Vice President 40.0 0.0 X 153129 0 26541 Joshua Hares Executive VP of Business Dev. 40.0 0.0 X 153963 0 10691 Sunny Dellinger VP of Finance & Admin Services 40.0 0.0 X 142361 0 18732 Nancy Crittenden Business Development Represent 40.0 0.0 X 126223 0 12645 Kevin Williams Business Development Represent 40.0 0.0 X 112300 0 7721 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 SUSAN JUDSON DIRECTOR 1.0 0.0 X 0 0 0 DONNA BEATTY Second Vice Chair 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 Jack Priblo Director 1.0 0.0 X 0 0 0 Stephanie Lee Director 1.0 0.0 X 0 0 0 1013849 0 93348 6 false true false 0 0 MEMBERSHIP DUES 541900 4322218 4322218 SHARED SERVICES 541900 44160 44160 INTERNET MARKETING 541800 456102 456102 PRODUCTS 541800 1050 1050 MISC. INCOME 541900 135 135 4823665 99166 99166 0 0 0 0 0 469004 444440 24564 24564 24564 0 0 0 0 0 0 0 0 0 0 4947395 4366513 457152 123730 0 0 0 0 852292 0 1941608 65217 186685 195525 29822 22088 24645 0 0 0 94751 210232 91305 390895 0 138310 16486 0 39501 0 0 29998 14598 DUES AND SUBSCRIPTIONS 293364 MERCHANT FEES 60094 INCOME TAXES 10499 EMPLOYEE ENGAGEMENT 8075 4715990 X 1432797 1385650 0 0 0 0 1279 5351 0 0 0 0 0 200004 0 0 54237 92850 371490 271192 19631 100298 2513902 2747690 0 0 0 0 0 0 216444 70756 4238290 4602599 61948 65505 0 0 0 0 0 0 0 0 0 0 0 0 0 0 176652 61286 238600 126791 X 3999690 4475808 0 0 3999690 4475808 4238290 4602599 231405 244713 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. 2513902 350428 100000 16640 2747690 2301572 292330 80000 2513902 2630591 38087 -367106 2301572 2360924 41643 228024 2630591 2133914 34743 192267 2360924 1.00000 false false 0 4185 4185 0 0 367305 267007 100298 100298 0 DUE TO CCE 0 OPERATING LEASE LIABILITY 61286 61286 X 5192108 244713 244713 4947395 4947395 4715990 4715990 4715990 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 The Bureau is exempt from income taxes under Section 501(C)(6) of the Internal Revenue Code 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, 2021. X X false false false Brian Cantania President/CEO 265873 60000 0 16300 1915 344088 Brandi Zaccardi Senior Vice President 133129 20000 0 8070 19618 180817 Sunny Dellinger VP of Finance & Admin Services 120390 21971 0 6193 13582 162136 Joshua Hares Executive VP of Business Dev. 153963 0 0 0 11289 165252 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. A BOARD COMMITTEE WORKS WITH THE BBB PRESIDENT TO REVIEW THE COMPENSATION AND SALARY RANGES EVERY 3 YEARS. 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 ONE YEAR, 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. ONCE A COMPANY HAS BEEN PRE-QUALIFIED BASED ON THESE STANDARDS, THEY ARE CALLED BY ONE OF OUR BUSINESS DEVELOPMENT REPRESENTATIVES AND INVITED TO BE A BBB MEMBER. IF THEY ACCEPT, THE BBB GETS MORE DETAILED INFORMATION. ONCE FULLY QUALIFIED AND REVIEWED BY THE PRESIDENT, THE COMPANIES ARE THEN PRESENTED TO OUR BOARD OF DIRECTORS FOR FINAL APPROVAL. ANOTHER AREA OF THE BBB VERIFIES THAT THE COMPANY STILL QUALIFIES FOR ACCREDITATION IN SUBSEQUENT YEARS. 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 AND THE BOARD REVIEW THE 990 BEFORE SUBMISSION TO THE IRS. AFTER SUBMISSION, ALL VOTING MEMBERS RECEIVE A COPY OF THE RETURN. Part VI, Section B, Question 12C EVERY EMPLOYEE AND BOARD MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT. THE STATEMENT IS VERBALLY COVERED IN A NEW EMPLOYEE/NEW DIRECTOR ORIENTATION. 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. 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.