Civic Intelligence

The Better Business Bureau Inc

EIN 16-0365335 • 501(c)6 • Amherst, NY

Profile

The better business bureau's mission is to be the leader in advancing marketplace trust. We do this by setting standards for marketplace trust; encouraging and supporting best practices by engaging with and educating consumers and business; celebrating marketplace roles; calling out and addressing substandard marketplace behavior; and creating a community of trustworthy businesses and charities.the better business bureau sees trust as a function of two primary factors - integrity and performance. Integrity includes respect, ethics, intent, and working toward a diverse, inclusive and equitable marketplace. Performance speaks to a business's track record of delivering results in accordance with bbb standards and/or addressing customer concerns in a timely, satisfactory manner.

100 Bryant Woods SouthAmherst, NY 14228

www.bbb.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.26x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.32x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

24th percentile

-2.6%

Higher net margin than 24% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$263,930

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

31st percentile

0.5%

Faster asset growth than 31% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

6.1%

Faster revenue growth than 51% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$5,426,553

Up $25,740 (+0.5%) from 2023

Liabilities

Up

$1,386,660

Up $24,685 (+1.8%) from 2023

Net Assets

Up

$4,039,893

Up $1,055 (+0.0%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin24th percentile

Revenue

Up

$4,373,308

Up $252,761 (+6.1%) from 2023

Expenses

Up

$4,485,817

Up $76,499 (+1.7%) from 2023

Net Income

Up

-$112,509

Up $176,262 (+61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $3,431,588Liabilities 2012: $1,486,118Net Assets 2012: $1,945,4702012Assets 2013: $3,278,106Liabilities 2013: $789,124Net Assets 2013: $2,488,9822013Assets 2014: $3,496,617Liabilities 2014: $714,189Net Assets 2014: $2,782,4282014Assets 2015: $3,763,220Liabilities 2015: $762,607Net Assets 2015: $3,000,6132015Assets 2016: $3,994,184Liabilities 2016: $855,307Net Assets 2016: $3,138,8772016Assets 2017: $3,811,045Liabilities 2017: $650,966Net Assets 2017: $3,160,0792017Assets 2018: $4,131,761Liabilities 2018: $960,127Net Assets 2018: $3,171,6342018Assets 2019: $4,404,217Liabilities 2019: $1,033,199Net Assets 2019: $3,371,0182019Assets 2020: $4,770,820Liabilities 2020: $1,028,235Net Assets 2020: $3,742,5852020Assets 2021: $5,688,613Liabilities 2021: $1,171,741Net Assets 2021: $4,516,8722021Assets 2022: $5,241,850Liabilities 2022: $1,212,262Net Assets 2022: $4,029,5882022Assets 2023: $5,400,813Liabilities 2023: $1,361,975Net Assets 2023: $4,038,8382023Assets 2024: $5,426,553Liabilities 2024: $1,386,660Net Assets 2024: $4,039,8932024

Highlighted filing

2024

Assets$5,426,553
Liabilities$1,386,660
Net Assets$4,039,893
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,443,509Expenses 2012: $2,174,196Net Income 2012: $269,3132012Revenue 2013: $1,997,998Expenses 2013: $1,770,254Net Income 2013: $227,7442013Revenue 2014: $2,630,126Expenses 2014: $2,363,804Net Income 2014: $266,3222014Revenue 2015: $2,681,143Expenses 2015: $2,459,639Net Income 2015: $221,5042015Revenue 2016: $2,866,091Expenses 2016: $2,724,496Net Income 2016: $141,5952016Revenue 2017: $3,072,840Expenses 2017: $3,142,975Net Income 2017: -$70,1352017Revenue 2018: $3,186,208Expenses 2018: $3,106,503Net Income 2018: $79,7052018Revenue 2019: $3,493,406Expenses 2019: $3,432,244Net Income 2019: $61,1622019Revenue 2020: $3,452,505Expenses 2020: $3,245,255Net Income 2020: $207,2502020Revenue 2021: $4,388,157Expenses 2021: $3,869,323Net Income 2021: $518,8342021Revenue 2022: $3,794,201Expenses 2022: $3,778,043Net Income 2022: $16,1582022Revenue 2023: $4,120,547Expenses 2023: $4,409,318Net Income 2023: -$288,7712023Revenue 2024: $4,373,308Expenses 2024: $4,485,817Net Income 2024: -$112,5092024

Highlighted filing

2024

Revenue$4,373,308
Expenses$4,485,817
Net Income-$112,509
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,426,553
Liabilities
$1,386,660
Net assets
$4,039,893
Revenue
$4,373,308
Expenses
$4,485,817
Net income
-$112,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.43$1.39$4.04$4.37$4.49$0.11
2023Detailed filing. Detailed filing data is available for this year.$5.40$1.36$4.04$4.12$4.41$0.29
2022Detailed filing. Detailed filing data is available for this year.$5.24$1.21$4.03$3.79$3.78$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.69$1.17$4.52$4.39$3.87$0.52
2020Detailed filing. Detailed filing data is available for this year.$4.77$1.03$3.74$3.45$3.25$0.21
2019Detailed filing. Detailed filing data is available for this year.$4.40$1.03$3.37$3.49$3.43$0.06
2018Detailed filing. Detailed filing data is available for this year.$4.13$0.96$3.17$3.19$3.11$0.08
2017Detailed filing. Detailed filing data is available for this year.$3.81$0.65$3.16$3.07$3.14$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.99$0.86$3.14$2.87$2.72$0.14
2015Detailed filing. Detailed filing data is available for this year.$3.76$0.76$3.00$2.68$2.46$0.22
2014Detailed filing. Detailed filing data is available for this year.$3.50$0.71$2.78$2.63$2.36$0.27
2013Summary only. Only limited summary data is available for this year.$3.28$0.79$2.49$2.00$1.77$0.23
2012Summary only. Only limited summary data is available for this year.$3.43$1.49$1.95$2.44$2.17$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$4,685,059
Mission and Program Overview

Mission

To be the leader in advancing marketplace trust.

The better business bureau, inc. Provides information about businesses and charities to assist in buying/donation decisions, works with businesses and consumers to settle complaints, and educates the public in upstate new york about scams and other marketplace issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,693,947$1,765,917▲ $71,970
Investments in Publicly Traded Securities$1,435,634$1,357,134▼ $78,500
Land, Buildings, and Equipment, Net$1,104,733$1,116,623▲ $11,890
Investments Other Securities$752,953$676,686▼ $76,267
Savings and Temporary Cash Investments$180,084$247,329▲ $67,245
Prepaid Expenses and Deferred Charges$45,132$53,343▲ $8,211
Cash and Non-Interest-Bearing Accounts$8,478$16,086▲ $7,608
Total Assets$5,400,813$5,426,553▲ $25,740
Other Assets Total$179,852$193,435▲ $13,583
Liabilities
Deferred Revenue$909,053$955,328▲ $46,275
Accounts Payable and Accrued Expenses$251,795$218,861▼ $32,934
Other Liabilities$201,127$212,471▲ $11,344
Total Liabilities$1,361,975$1,386,660▲ $24,685
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,038,838$4,039,893▲ $1,055
Total Net Assets Fund Balance$4,038,838$4,039,893▲ $1,055
Total Liabilities and Net Assets / Fund Balance$5,400,813$5,426,553▲ $25,740

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$788,614$494,162$1,282,776
Equipment$118,726$548,204$666,930
Land$209,283-$209,283
Other Securities$676,686--
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Warren ClarkPresident & CEOFT$195,606$68,324$263,930
Nadine TasevskiVP of Business RelationsFT$126,178$36,593$162,771
Dawn CarlsonExecutive Vice PresidentFT$158,701-$158,701
Kate DonovanChief Financial OfficerFT$132,768-$132,768
Debbie BenderBusiness Relations RepreseFT$103,746-$103,746

Board Members and Trustees

NameTitle
Gary BennettBoard Chair
Karyn RandoVice Chair
Catherine MillerDirector
Craig RogersDirector
David CarrDirector
Guinevere GormanDirector
Jason BotticelliDirector
Jennifer LaroseDirector
Jennifer PageDirector
Jill JohnsonDirector
John IpeDirector
Joseph PinkansDirector
Joshua GregoryDirector
KEVIN O'CONNELLDirector
Lura LunkenheimerDirector
Lynn OswaldDirector
Lynne FulmoreDirector
Meghan FlorkowskiDirector
Patricia McgrathDirector
Phillip TooheyDirector
Tai Boon TanDirector
William LoecherDirector
Lucy MutoSecretary
Jordan GentileTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,307
Program Service Revenue
$4,089,079
Investment Income
$234,593
Other Revenue
$24,329
All Other Contributions
$25,307
Change in Net Assets
$-112,509

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,373,308
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$96,390
Total Revenue per Audited Statements
$4,469,698
Total Revenue per Form 990
$4,373,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,161,271
Other Expenses$1,324,546
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$858,539$1,245,208-$2,103,747
Current Officers, Directors, Trustees, and Key Employees$215,099$311,976-$527,075
Office Expenses$148,183$214,923-$363,106
Advertising$122,248$177,306-$299,554
Other Employee Benefits$96,395$139,808-$236,203
Payroll Taxes$82,656$119,881-$202,537
Occupancy$52,023$75,453-$127,476
Pension Plan Contributions$37,426$54,283-$91,709
Conferences and Meetings$35,781$51,897-$87,678
Depreciation Depletion$26,346$38,212-$64,558
Other Expenses$17,600$25,528-$43,128
Fees for Services Accounting$14,009$20,318-$34,327
Fees for Services Other$12,576$18,239-$30,815
Fees for Services Legal$7,442$10,793-$18,235
Fees for Service Investment Mgmnt Fees-$17,174-$17,174
All Other Expenses$309$448-$757
Total Functional Expenses$1,823,653$2,662,164$0$4,485,817

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,485,817
Expenses per Audited Statements$4,468,643
Total Expenses per Audited Statements$4,468,643
Expenses Not Reported on Financial Statements$17,174
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Liability$210,471
Funds Held for Others$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A copy of the return is reviewed by the board chair, treasurer, and members of the finance committee prior to filing. A full copy is provided to the board in a subsequent meeting.”

Form 990, Part VI, Section B, Line 12C

“The board of directors review the conflict policy annually at the first meeting of the fiscal year of the board of directors. Directors and key employees are required to complete a conflict of interest questionnaire and are provided the disclosure once per year to review for accuracy and identify changes. At this time, the conflict of interest policy is reviewed as well as procedures around managing conflicts of interest. After each individual reviews their questionnaire and identified any changes, updated questionnaires are submitted to the governance committee for review.”

Form 990, Part VI, Section B, Line 15A

“Compensation for the organization's top officer is determined at a meeting of the board of directors.”

Form 990, Part VI, Section C, Line 19

“These documents are provided to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Better Business Bureau Inc
EIN
16-0365335
Phone
7168815222
Address
100 BRYANT WOODS SOUTH, AMHERST, NY 14228

Signing Officer

Name
Warren E Clark
Title
President & CEO
Phone
7168815222
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Warren E Clark
Formed
1923
Legal Domicile
Ny
Voting Board Members
25
Independent Board Members
24
Employees
49
Volunteers
0

Preparer

Firm
Chiampou Travis Besaw & Kershner Llp
Address
45 BRYANT WOODS NORTH, AMHERST, NY 14228
Preparer
Eugene G Kershner
Phone
7166302400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“INVESTMENT FEES -17,174.”

Raw XML AppendixShowing 400 of 628 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt250
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IRS990/Form990PartVIISectionAGrp/PersonNm3JILL JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm4PATRICIA MCGRATH
IRS990/Form990PartVIISectionAGrp/PersonNm5JENNIFER PAGE
IRS990/Form990PartVIISectionAGrp/PersonNm6CRAIG ROGERS
IRS990/Form990PartVIISectionAGrp/PersonNm7KEVIN O'CONNELL
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IRS990/Form990PartVIISectionAGrp/PersonNm9PHILLIP TOOHEY
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IRS990/Form990PartVIISectionAGrp/PersonNm11CATHERINE MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm12LUCY MUTO
IRS990/Form990PartVIISectionAGrp/PersonNm13JOSEPH PINKANS
IRS990/Form990PartVIISectionAGrp/PersonNm14JOSHUA GREGORY
IRS990/Form990PartVIISectionAGrp/PersonNm15KARYN RANDO
IRS990/Form990PartVIISectionAGrp/PersonNm16GARY BENNETT
IRS990/Form990PartVIISectionAGrp/PersonNm17MEGHAN FLORKOWSKI
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IRS990/Form990PartVIISectionAGrp/PersonNm20GUINEVERE GORMAN
IRS990/Form990PartVIISectionAGrp/PersonNm21JOHN IPE
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IRS990/Form990PartVIISectionAGrp/PersonNm23LURA LUNKENHEIMER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt27VP OF BUSINESS RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt28BUSINESS RELATIONS REPRESE
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IRS990/MissionDesc0THE BETTER BUSINESS BUREAU'S MISSION IS TO BE THE LEADER IN ADVANCING MARKETPLACE TRUST. WE DO THIS BY SETTING STANDARDS FOR MARKETPLACE TRUST; ENCOURAGING AND SUPPORTING BEST PRACTICES BY ENGAGING WITH AND EDUCATING CONSUMERS AND BUSINESS; CELEBRATING MARKETPLACE ROLES; CALLING OUT AND ADDRESSING SUBSTANDARD MARKETPLACE BEHAVIOR; AND CREATING A COMMUNITY OF TRUSTWORTHY BUSINESSES AND CHARITIES.THE BETTER BUSINESS BUREAU SEES TRUST AS A FUNCTION OF TWO PRIMARY FACTORS - INTEGRITY AND PERFORMANCE. INTEGRITY INCLUDES RESPECT, ETHICS, INTENT, AND WORKING TOWARD A DIVERSE, INCLUSIVE AND EQUITABLE MARKETPLACE. PERFORMANCE SPEAKS TO A BUSINESS'S TRACK RECORD OF DELIVERING RESULTS IN ACCORDANCE WITH BBB STANDARDS AND/OR ADDRESSING CUSTOMER CONCERNS IN A TIMELY, SATISFACTORY MANNER.
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