Civic Intelligence

Better Business Bureau of Central

EIN 31-4152770 • 501(c)6 • Columbus, OH

Profile

Be the leader in advancing trust in the marketplace through adherence to self-regulatory standards of trust and to instill public confidence in responsibile businesses through programs of education and action that inform, protect and assist the general public.

1169 Dublin RoadColumbus, OH 43215

www.centralohio.bbb.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.13x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.11x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

39th percentile

1.1%

Higher net margin than 39% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$172,893

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

37th percentile

1.3%

Faster asset growth than 37% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

5.0%

Faster revenue growth than 48% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,017,152

Up $39,002 (+1.3%) from 2023

Liabilities

Down

$382,680

Down $28,354 (-6.9%) from 2023

Net Assets

Up

$2,634,472

Up $67,356 (+2.6%) from 2023

Revenue

Up

$3,552,943

Up $168,585 (+5.0%) from 2023

Expenses

Up

$3,512,121

Up $91,063 (+2.7%) from 2023

Net Income

Up

$40,822

Up $77,522 (+211%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2018: $2,543,778Liabilities 2018: $711,860Net Assets 2018: $1,831,9182018Assets 2019: $2,524,123Liabilities 2019: $610,007Net Assets 2019: $1,914,1162019Assets 2020: $2,933,165Liabilities 2020: $720,970Net Assets 2020: $2,212,1952020Assets 2021: $3,174,331Liabilities 2021: $539,258Net Assets 2021: $2,635,0732021Assets 2022: $3,044,359Liabilities 2022: $451,874Net Assets 2022: $2,592,4852022Assets 2023: $2,978,150Liabilities 2023: $411,034Net Assets 2023: $2,567,1162023Assets 2024: $3,017,152Liabilities 2024: $382,680Net Assets 2024: $2,634,4722024

Highlighted filing

2024

Assets$3,017,152
Liabilities$382,680
Net Assets$2,634,472

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $3,475,529Expenses 2018: $3,248,690Net Income 2018: $226,8392018Revenue 2019: $3,496,701Expenses 2019: $3,414,503Net Income 2019: $82,1982019Revenue 2020: $3,640,931Expenses 2020: $3,352,852Net Income 2020: $288,0792020Revenue 2021: $3,329,531Expenses 2021: $3,018,842Net Income 2021: $310,6892021Revenue 2022: $3,250,482Expenses 2022: $3,275,516Net Income 2022: -$25,0342022Revenue 2023: $3,384,358Expenses 2023: $3,421,058Net Income 2023: -$36,7002023Revenue 2024: $3,552,943Expenses 2024: $3,512,121Net Income 2024: $40,8222024

Highlighted filing

2024

Revenue$3,552,943
Expenses$3,512,121
Net Income$40,822

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 25, 2025
Return Version
2024v5.0
Gross Receipts
$3,552,943
Mission and Program Overview

Mission

Be the leader in advancing trust in the marketplace through adherence to self-regulatory standards of trust and to instill public confidence in responsibile businesses through programs of education and action that inform, protect and assist the general public.

The mission better business bureau is to advance marketplace trust by encouragig and supporting ethical business practices. Bbb does this by setting standards for trust, accrediting businesses that meet those standards, and providing resources to help consumers make informed decisions. Through a commitment to ethics, transparency, and ongoing business education, bbb helps build a more truthworthy and reliable marketplace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,567,116$2,634,472▲ $67,356
Land, Buildings, and Equipment, Net$1,301,594$1,357,136▲ $55,542
Investments in Publicly Traded Securities$1,389,094$1,355,939▼ $33,155
Cash and Non-Interest-Bearing Accounts$281,689$298,990▲ $17,301
Intangible Assets$5,773$5,087▼ $686
Total Assets$2,978,150$3,017,152▲ $39,002
Liabilities
Mortgage Notes Payable Secured by Investment Property$380,645$343,010▼ $37,635
Other Liabilities$30,389$27,170▼ $3,219
Deferred Revenue-$12,500-
Total Liabilities$411,034$382,680▼ $28,354
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,567,116$2,634,472▲ $67,356
Total Liabilities and Net Assets / Fund Balance$2,978,150$3,017,152▲ $39,002

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$694,021$217,318$911,339
Land$624,000-$624,000
Equipment$39,115$144,670$183,785
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judith L Ketner-dollisonPresidentFT$172,893$172,893
Melissa RognerVP MarketingFT$114,856$114,856
James P CassidyVP OperationFT$91,723$91,723

Board Members and Trustees

NameTitle
See AttachedSee Attached
Revenue and Support

Revenue Composition

Contributions and Grants
$2,957,002
Program Service Revenue
$534,997
Investment Income
$60,944
Other Revenue
$0
All Other Contributions
$2,236
Change in Net Assets
$40,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,300,176
Other Expenses$1,211,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,549,250--$1,549,250
Current Officers, Directors, Trustees, and Key Employees$379,472--$379,472
Fees for Services Other$329,806--$329,806
Office Expenses$236,144--$236,144
Other Employee Benefits$171,082--$171,082
Payroll Taxes$147,510--$147,510
Occupancy$120,772--$120,772
Advertising$114,167--$114,167
Pension Plan Contributions$52,862--$52,862
Depreciation Depletion$51,162--$51,162
Fees for Services Accounting$29,475--$29,475
Travel$18,368--$18,368
Interest$16,263--$16,263
Conferences and Meetings$10,464--$10,464
Other Expenses$9,237--$9,237
Fees for Service Investment Mgmnt Fees$9,233--$9,233
All Other Expenses$7,202--$7,202
Fees for Services Legal$1,750--$1,750
Total Functional Expenses$3,512,121$0$0$3,512,121
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
Due to Foundation$13,558
Hnb Credit Card Payable$6,850
Fsa Funds Held$6,762
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
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, Page 6, Part VI, Line 11B

Bbb of central ohio's president/ceo and assistant treasurer conduct an intitial review of the form 990 and provide feedback to the external cpa firm. Once revisions are incorporated, the updated return is presented to the bbb finance committee for review, and subsequently to the board of directors for final review and approval. Upon board approval, the cpa firm files the return on behalf of bbb.

Form 990, Page 6, Part VI, Line 12C

Bbb provides a conflict of interest policy disclosure annually at the board of director's annual meeting and includes it in the board handbook, which each director is required to acknowledge and sign. Key employees also review and sign a conflict of interest policy annually as part of the organization's staff handbook process.

Form 990, Page 6, Part VI, Line 15A

The ceo evaluation committee, led by the bbb board chair and comprised of bbb executive committee members, conducts an annual performance review of the president/ceo and establishes performance metrics for the upcoming year. The committee reviews and updates the president/ceo's compensation and benefits based on performance outcomes and relevant comparability data. The approved salary is incorporated into the annual budget recommendations, which are presented to the bbb executive committee for approval and then submitted to the full board for final approval at the annual meeting.

Form 990, Page 6, Part VI, Line 15B

Key employees receive an annual performance review conducted by the president/ceo evaluating performance, achievements and setting goals for the coming year. Based on performance, the president/ceo recommends salary adjustments, which are incorporated into the annual budget. The proposed budget is then presented to the bbb executive committee for approval and submitted to the full board for final approval at the annual meeting.

Form 990, Page 6, Part VI, Line 19

990's are avaliable via the website.

Filing and Contact Details

Filer

Filer Name
Better Business Bureau of Central
EIN
31-4152770
Phone
6147544560
Address
1169 DUBLIN ROAD, COLUMBUS, OH 43215

Signing Officer

Name
Judith L Ketner-dollison
Title
President
Phone
6147544560
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith L Ketner-dollison
Formed
1921
Legal Domicile
Oh
Voting Board Members
19
Independent Board Members
19
Employees
33

Preparer

Firm
Hirth Norris & Garrison Llp
Address
2425 OLD STRINGTOWN ROAD, GROVE CITY, OH 43123-2919
Preparer
Timothy R Harris
Phone
6148750803
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission better business bureau is to advance marketplace trust by encouragig and supporting ethical business practices. Bbb does this by setting standards for trust, accrediting businesses that meet those standards, and providing resources to help consumers make informed decisions. Through a commitment to ethics, transparency, and ongoing business education, bbb helps build a more truthworthy and reliable marketplace.

Form 990, Page 2, Part III, Line 4A

The program areas that represent the largest investments in resources, as they are central to bbb central ohio's purpose and impact in the community, are: . Accreditation/business trust programs - bbb evaluates and offers accreditation to local businesses based on eight bbb standards for trust, promoting ethical practices, transparency, and responsiveness. Bbb also provides dispute resolution services, including mediation and arbitration, to help resolve complaints fairly and efficiently. Businesses benefit from increased visibility on bbb.org and have opportunities to promote their accreditation in consumer-facing content, reaching visitors actively seeking reputable companies. . Business education - bbb promotes ethical leadership, employee-focused cultures, and a strong commitment to customers and community through ongoing business education outreach. Programs include monthly events, webinars, and presenations at chambers and industry gatherings. Bbb also supports businesses with resources and guidance on reputation management best practices, emphasizing the value of timely and constructive responses to online complaints and reviews. . Consumer education & scam awareness - bbb maintains a robust consumer advocacy progarm through scam alerts, public education campaigns, and the bbb scamtracker platform helping thousands of central ohio residents avoid fraud and financial loss. Bbb business profiles - including ratings, customer reviews, complaint history, and accreditation status - are viewed by more than 2 million local website visitors annually seeking trustworthy business. Bbb also provides live consumer guidance to help consumers make informed, trustworthy purchasing decisions.

Raw XML Appendix344 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE MISSION BETTER BUSINESS BUREAU IS TO ADVANCE MARKETPLACE TRUST BY ENCOURAGIG AND SUPPORTING ETHICAL BUSINESS PRACTICES. BBB DOES THIS BY SETTING STANDARDS FOR TRUST, ACCREDITING BUSINESSES THAT MEET THOSE STANDARDS, AND PROVIDING RESOURCES TO HELP CONSUMERS MAKE INFORMED DECISIONS. THROUGH A COMMITMENT TO ETHICS, TRANSPARENCY, AND ONGOING BUSINESS EDUCATION, BBB HELPS BUILD A MORE TRUTHWORTHY AND RELIABLE MARKETPLACE.
IRS990/AdvertisingGrp/ProgramServicesAmt0114167
IRS990/AdvertisingGrp/TotalAmt0114167
IRS990/AllOtherContributionsAmt02236
IRS990/AllOtherExpensesGrp/ProgramServicesAmt07202
IRS990/AllOtherExpensesGrp/TotalAmt07202
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BETTER BUSINESS BUREAU OF CENTRAL
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0OHIO INC
IRS990/BooksInCareOfDetail/PhoneNum06147544560
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01169 DUBLIN ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043215
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0281689
IRS990/CashNonInterestBearingGrp/EOYAmt0298990
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0379472
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0379472
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt010464
IRS990/ConferencesMeetingsGrp/TotalAmt010464
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02957002
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt060944
IRS990/CYOtherExpensesAmt01211945
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0534997
IRS990/CYRevenuesLessExpensesAmt040822
IRS990/CYSalariesCompEmpBnftPaidAmt02300176
IRS990/CYTotalExpensesAmt03512121
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03552943
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt012500
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt051162
IRS990/DepreciationDepletionGrp/TotalAmt051162
IRS990/Desc0THE PROGRAM AREAS THAT REPRESENT THE LARGEST INVESTMENTS IN RESOURCES, AS THEY ARE CENTRAL TO BBB CENTRAL OHIO'S PURPOSE AND IMPACT IN THE COMMUNITY, ARE: . ACCREDITATION/BUSINESS TRUST PROGRAMS - BBB EVALUATES AND OFFERS ACCREDITATION TO LOCAL BUSINESSES BASED ON EIGHT BBB STANDARDS FOR TRUST, PROMOTING ETHICAL PRACTICES, TRANSPARENCY, AND RESPONSIVENESS. BBB ALSO PROVIDES DISPUTE RESOLUTION SERVICES, INCLUDING MEDIATION AND ARBITRATION, TO HELP RESOLVE COMPLAINTS FAIRLY AND EFFICIENTLY. BUSINESSES BENEFIT FROM INCREASED VISIBILITY ON BBB.ORG AND HAVE OPPORTUNITIES TO PROMOTE THEIR ACCREDITATION IN CONSUMER-FACING CONTENT, REACHING VISITORS ACTIVELY SEEKING REPUTABLE COMPANIES. . BUSINESS EDUCATION - BBB PROMOTES ETHICAL LEADERSHIP, EMPLOYEE-FOCUSED CULTURES, AND A STRONG COMMITMENT TO CUSTOMERS AND COMMUNITY THROUGH ONGOING BUSINESS EDUCATION OUTREACH. PROGRAMS INCLUDE MONTHLY EVENTS, WEBINARS, AND PRESENATIONS AT CHAMBERS AND INDUSTRY GATHERINGS. BBB ALSO SUPPORTS BUSINESSES WITH RESOURCES AND GUIDANCE ON REPUTATION MANAGEMENT BEST PRACTICES, EMPHASIZING THE VALUE OF TIMELY AND CONSTRUCTIVE RESPONSES TO ONLINE COMPLAINTS AND REVIEWS. . CONSUMER EDUCATION & SCAM AWARENESS - BBB MAINTAINS A ROBUST CONSUMER ADVOCACY PROGARM THROUGH SCAM ALERTS, PUBLIC EDUCATION CAMPAIGNS, AND THE BBB SCAMTRACKER PLATFORM HELPING THOUSANDS OF CENTRAL OHIO RESIDENTS AVOID FRAUD AND FINANCIAL LOSS. BBB BUSINESS PROFILES - INCLUDING RATINGS, CUSTOMER REVIEWS, COMPLAINT HISTORY, AND ACCREDITATION STATUS - ARE VIEWED BY MORE THAN 2 MILLION LOCAL WEBSITE VISITORS ANNUALLY SEEKING TRUSTWORTHY BUSINESS. BBB ALSO PROVIDES LIVE CONSUMER GUIDANCE TO HELP CONSUMERS MAKE INFORMED, TRUSTWORTHY PURCHASING DECISIONS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt033
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt03512121
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt029475
IRS990/FeesForServicesAccountingGrp/TotalAmt029475
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01750
IRS990/FeesForServicesLegalGrp/TotalAmt01750
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0329806
IRS990/FeesForServicesOtherGrp/TotalAmt0329806
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt09233
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt09233
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JUDITH L KETNER-DOLLISON
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES P CASSIDY
IRS990/Form990PartVIISectionAGrp/PersonNm2MELISSA ROGNER
IRS990/Form990PartVIISectionAGrp/PersonNm3SEE ATTACHED
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0172893
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt191723
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2114856
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP OPERATION
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt3SEE ATTACHED
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01921
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03552943
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt05773
IRS990/IntangibleAssetsGrp/EOYAmt05087
IRS990/InterestGrp/ProgramServicesAmt016263
IRS990/InterestGrp/TotalAmt016263
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt060944
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt060944
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01389094
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01355939
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0361988
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01301594
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01357136
IRS990/LandBldgEquipCostOrOtherBssAmt01719124
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02954766
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION BETTER BUSINESS BUREAU IS TO ADVANCE MARKETPLACE TRUST BY ENCOURAGIG AND SUPPORTING ETHICAL BUSINESS PRACTICES. BBB DOES THIS BY SETTING STANDARDS FOR TRUST, ACCREDITING BUSINESSES THAT MEET THOSE STANDARDS, AND PROVIDING RESOURCES TO HELP CONSUMERS MAKE INFORMED DECISIONS. THROUGH A COMMITMENT TO ETHICS, TRANSPARENCY, AND ONGOING BUSINESS EDUCATION, BBB HELPS BUILD A MORE TRUTHWORTHY AND RELIABLE MARKETPLACE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0380645
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0343010
IRS990/NetAssetsOrFundBalancesBOYAmt02567116
IRS990/NetAssetsOrFundBalancesEOYAmt02634472
IRS990/NetUnrlzdGainsLossesInvstAmt026534
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ProgramServicesAmt0120772
IRS990/OccupancyGrp/TotalAmt0120772
IRS990/OfficeExpensesGrp/ProgramServicesAmt0236144
IRS990/OfficeExpensesGrp/TotalAmt0236144
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0171082
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0171082
IRS990/OtherExpensesGrp/Desc0NATIONAL OFFICE DUES
IRS990/OtherExpensesGrp/Desc1OTHER DIRECT UBTI COSTS
IRS990/OtherExpensesGrp/Desc2CAR & EXECUTIVE EXPENSE
IRS990/OtherExpensesGrp/Desc3STAFF TRAINING & EDUCATIO
IRS990/OtherExpensesGrp/ProgramServicesAmt0168300
IRS990/OtherExpensesGrp/ProgramServicesAmt179670
IRS990/OtherExpensesGrp/ProgramServicesAmt29932
IRS990/OtherExpensesGrp/ProgramServicesAmt39237
IRS990/OtherExpensesGrp/TotalAmt0168300
IRS990/OtherExpensesGrp/TotalAmt179670
IRS990/OtherExpensesGrp/TotalAmt29932
IRS990/OtherExpensesGrp/TotalAmt39237
IRS990/OtherLiabilitiesGrp/BOYAmt030389
IRS990/OtherLiabilitiesGrp/EOYAmt027170
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01549250
IRS990/OtherSalariesAndWagesGrp/TotalAmt01549250
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0147510
IRS990/PayrollTaxesGrp/TotalAmt0147510
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt052862
IRS990/PensionPlanContributionsGrp/TotalAmt052862
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JUDITH L KETNER-DOLLISON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/BusinessCd1524298
IRS990/ProgramServiceRevenueGrp/Desc0BBB.ORG ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc1BWC GROUP DISCOUNTS/AUTOLINE
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0434499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1100498
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0434499
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1100498
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02801398
IRS990/PYInvestmentIncomeAmt057772
IRS990/PYOtherExpensesAmt01214203
IRS990/PYProgramServiceRevenueAmt0525188
IRS990/PYRevenuesLessExpensesAmt0-36700
IRS990/PYSalariesCompEmpBnftPaidAmt02206855
IRS990/PYTotalExpensesAmt03421058
IRS990/PYTotalRevenueAmt03384358
IRS990/ReconcilationRevenueExpnssAmt040822
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0534997
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02567116
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02634472
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0694021
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0217318
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0911339
IRS990ScheduleD/EquipmentGrp/BookValueAmt039115
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0144670
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0183785
IRS990ScheduleD/LandGrp/BookValueAmt0624000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0624000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013558
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26762
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FOUNDATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1HNB CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FSA FUNDS HELD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01357136
IRS990ScheduleD/TotalLiabilityAmt027170
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0172893
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JUDITH L KETNER-DOLLISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0172893
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION BETTER BUSINESS BUREAU IS TO ADVANCE MARKETPLACE TRUST BY ENCOURAGIG AND SUPPORTING ETHICAL BUSINESS PRACTICES. BBB DOES THIS BY SETTING STANDARDS FOR TRUST, ACCREDITING BUSINESSES THAT MEET THOSE STANDARDS, AND PROVIDING RESOURCES TO HELP CONSUMERS MAKE INFORMED DECISIONS. THROUGH A COMMITMENT TO ETHICS, TRANSPARENCY, AND ONGOING BUSINESS EDUCATION, BBB HELPS BUILD A MORE TRUTHWORTHY AND RELIABLE MARKETPLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PROGRAM AREAS THAT REPRESENT THE LARGEST INVESTMENTS IN RESOURCES, AS THEY ARE CENTRAL TO BBB CENTRAL OHIO'S PURPOSE AND IMPACT IN THE COMMUNITY, ARE: . ACCREDITATION/BUSINESS TRUST PROGRAMS - BBB EVALUATES AND OFFERS ACCREDITATION TO LOCAL BUSINESSES BASED ON EIGHT BBB STANDARDS FOR TRUST, PROMOTING ETHICAL PRACTICES, TRANSPARENCY, AND RESPONSIVENESS. BBB ALSO PROVIDES DISPUTE RESOLUTION SERVICES, INCLUDING MEDIATION AND ARBITRATION, TO HELP RESOLVE COMPLAINTS FAIRLY AND EFFICIENTLY. BUSINESSES BENEFIT FROM INCREASED VISIBILITY ON BBB.ORG AND HAVE OPPORTUNITIES TO PROMOTE THEIR ACCREDITATION IN CONSUMER-FACING CONTENT, REACHING VISITORS ACTIVELY SEEKING REPUTABLE COMPANIES. . BUSINESS EDUCATION - BBB PROMOTES ETHICAL LEADERSHIP, EMPLOYEE-FOCUSED CULTURES, AND A STRONG COMMITMENT TO CUSTOMERS AND COMMUNITY THROUGH ONGOING BUSINESS EDUCATION OUTREACH. PROGRAMS INCLUDE MONTHLY EVENTS, WEBINARS, AND PRESENATIONS AT CHAMBERS AND INDUSTRY GATHERINGS. BBB ALSO SUPPORTS BUSINESSES WITH RESOURCES AND GUIDANCE ON REPUTATION MANAGEMENT BEST PRACTICES, EMPHASIZING THE VALUE OF TIMELY AND CONSTRUCTIVE RESPONSES TO ONLINE COMPLAINTS AND REVIEWS. . CONSUMER EDUCATION & SCAM AWARENESS - BBB MAINTAINS A ROBUST CONSUMER ADVOCACY PROGARM THROUGH SCAM ALERTS, PUBLIC EDUCATION CAMPAIGNS, AND THE BBB SCAMTRACKER PLATFORM HELPING THOUSANDS OF CENTRAL OHIO RESIDENTS AVOID FRAUD AND FINANCIAL LOSS. BBB BUSINESS PROFILES - INCLUDING RATINGS, CUSTOMER REVIEWS, COMPLAINT HISTORY, AND ACCREDITATION STATUS - ARE VIEWED BY MORE THAN 2 MILLION LOCAL WEBSITE VISITORS ANNUALLY SEEKING TRUSTWORTHY BUSINESS. BBB ALSO PROVIDES LIVE CONSUMER GUIDANCE TO HELP CONSUMERS MAKE INFORMED, TRUSTWORTHY PURCHASING DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BBB OF CENTRAL OHIO'S PRESIDENT/CEO AND ASSISTANT TREASURER CONDUCT AN INTITIAL REVIEW OF THE FORM 990 AND PROVIDE FEEDBACK TO THE EXTERNAL CPA FIRM. ONCE REVISIONS ARE INCORPORATED, THE UPDATED RETURN IS PRESENTED TO THE BBB FINANCE COMMITTEE FOR REVIEW, AND SUBSEQUENTLY TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. UPON BOARD APPROVAL, THE CPA FIRM FILES THE RETURN ON BEHALF OF BBB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BBB PROVIDES A CONFLICT OF INTEREST POLICY DISCLOSURE ANNUALLY AT THE BOARD OF DIRECTOR'S ANNUAL MEETING AND INCLUDES IT IN THE BOARD HANDBOOK, WHICH EACH DIRECTOR IS REQUIRED TO ACKNOWLEDGE AND SIGN. KEY EMPLOYEES ALSO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY AS PART OF THE ORGANIZATION'S STAFF HANDBOOK PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CEO EVALUATION COMMITTEE, LED BY THE BBB BOARD CHAIR AND COMPRISED OF BBB EXECUTIVE COMMITTEE MEMBERS, CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND ESTABLISHES PERFORMANCE METRICS FOR THE UPCOMING YEAR. THE COMMITTEE REVIEWS AND UPDATES THE PRESIDENT/CEO'S COMPENSATION AND BENEFITS BASED ON PERFORMANCE OUTCOMES AND RELEVANT COMPARABILITY DATA. THE APPROVED SALARY IS INCORPORATED INTO THE ANNUAL BUDGET RECOMMENDATIONS, WHICH ARE PRESENTED TO THE BBB EXECUTIVE COMMITTEE FOR APPROVAL AND THEN SUBMITTED TO THE FULL BOARD FOR FINAL APPROVAL AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KEY EMPLOYEES RECEIVE AN ANNUAL PERFORMANCE REVIEW CONDUCTED BY THE PRESIDENT/CEO EVALUATING PERFORMANCE, ACHIEVEMENTS AND SETTING GOALS FOR THE COMING YEAR. BASED ON PERFORMANCE, THE PRESIDENT/CEO RECOMMENDS SALARY ADJUSTMENTS, WHICH ARE INCORPORATED INTO THE ANNUAL BUDGET. THE PROPOSED BUDGET IS THEN PRESENTED TO THE BBB EXECUTIVE COMMITTEE FOR APPROVAL AND SUBMITTED TO THE FULL BOARD FOR FINAL APPROVAL AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6990'S ARE AVALIABLE VIA THE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02978150
IRS990/TotalAssetsEOYAmt03017152
IRS990/TotalAssetsGrp/BOYAmt02978150
IRS990/TotalAssetsGrp/EOYAmt03017152
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt02957002
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03512121
IRS990/TotalFunctionalExpensesGrp/TotalAmt03512121
IRS990/TotalGrossUBIAmt0534997
IRS990/TotalLiabilitiesBOYAmt0411034
IRS990/TotalLiabilitiesEOYAmt0382680
IRS990/TotalLiabilitiesGrp/BOYAmt0411034
IRS990/TotalLiabilitiesGrp/EOYAmt0382680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02567116
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02634472
IRS990/TotalProgramServiceExpensesAmt03512121
IRS990/TotalProgramServiceRevenueAmt0534997
IRS990/TotalReportableCompFromOrgAmt0379472
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060944
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03552943
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0534997
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02978150
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03017152
IRS990/TravelGrp/ProgramServicesAmt018368
IRS990/TravelGrp/TotalAmt018368
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01169 DUBLIN RD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043215
IRS990/VotingMembersGoverningBodyCnt019
IRS990/VotingMembersIndependentCnt019
IRS990/WebsiteAddressTxt0WWW.CENTRALOHIO.BBB.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDITH L KETNER-DOLLISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06147544560
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETTER BUSINESS BUREAU OF CENTRAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OHIO INC
ReturnHeader/Filer/BusinessNameControlTxt0BETT
ReturnHeader/Filer/EIN0314152770
ReturnHeader/Filer/PhoneNum06147544560
ReturnHeader/Filer/USAddress/AddressLine1Txt01169 DUBLIN ROAD
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043215
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311158488
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HIRTH NORRIS & GARRISON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 OLD STRINGTOWN ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GROVE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431232919
ReturnHeader/PreparerPersonGrp/PhoneNum06148750803
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY R HARRIS
ReturnHeader/ReturnTs02025-08-13T16:08:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.