Civic Intelligence

Better Business Bureau Inc

990 • Fiscal year 2014 • EIN 35-0177190

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

151 N Delaware Street Ste 2020Indianapolis, IN 46204-2599

(317) 488-2221

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.31x

Higher debt load relative to assets than 65% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.17x

Higher debt load relative to revenue than 49% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

5th percentile

-24%

Higher net margin than 5% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

45th percentile

$124,999

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$777,417

No earlier filing loaded for comparison.

Net Assets

$535,024

No earlier filing loaded for comparison.

Liabilities

$242,393

No earlier filing loaded for comparison.

Revenue

$1,403,153

No earlier filing loaded for comparison.

Expenses

$1,745,032

No earlier filing loaded for comparison.

Net Income

-$341,879

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2014: $777,417Liabilities 2014: $242,393Net Assets 2014: $535,0242014Assets 2015: $657,238Liabilities 2015: $218,941Net Assets 2015: $438,2972015Assets 2016: $760,505Liabilities 2016: $250,253Net Assets 2016: $510,2522016Assets 2017: $874,389Liabilities 2017: $263,037Net Assets 2017: $611,3522017Assets 2018: $771,253Liabilities 2018: $181,084Net Assets 2018: $590,1692018Assets 2019: $907,815Liabilities 2019: $197,718Net Assets 2019: $710,0972019Assets 2020: $1,207,709Liabilities 2020: $309,168Net Assets 2020: $898,5412020Assets 2021: $1,255,601Liabilities 2021: $413,369Net Assets 2021: $842,2322021Assets 2022: $1,480,553Liabilities 2022: $725,216Net Assets 2022: $755,3372022Assets 2023: $1,660,921Liabilities 2023: $739,261Net Assets 2023: $921,6602023Assets 2024: $1,736,683Liabilities 2024: $715,315Net Assets 2024: $1,021,3682024

Highlighted filing

2014

Assets$777,417
Liabilities$242,393
Net Assets$535,024

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,403,153Expenses 2014: $1,745,032Net Income 2014: -$341,8792014Revenue 2015: $1,632,356Expenses 2015: $1,717,718Net Income 2015: -$85,3622015Revenue 2016: $1,753,553Expenses 2016: $1,701,874Net Income 2016: $51,6792016Revenue 2017: $1,941,386Expenses 2017: $1,871,408Net Income 2017: $69,9782017Revenue 2018: $1,930,696Expenses 2018: $1,909,704Net Income 2018: $20,9922018Revenue 2019: $1,959,376Expenses 2019: $1,872,907Net Income 2019: $86,4692019Revenue 2020: $1,879,913Expenses 2020: $1,728,118Net Income 2020: $151,7952020Revenue 2021: $1,909,067Expenses 2021: $1,991,756Net Income 2021: -$82,6892021Revenue 2022: $1,932,895Expenses 2022: $1,936,151Net Income 2022: -$3,2562022Revenue 2023: $2,471,213Expenses 2023: $2,345,743Net Income 2023: $125,4702023Revenue 2024: $2,562,988Expenses 2024: $2,493,846Net Income 2024: $69,1422024

Highlighted filing

2014

Revenue$1,403,153
Expenses$1,745,032
Net Income-$341,879
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$1,403,153
Mission and Program Overview

Mission

Promote business integrity and public confidence in advertising, selling, services and other business operations in central indiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$0$352,842▲ $352,842
Savings and Temporary Cash Investments$673,265$183,377▼ $489,888
Land, Buildings, and Equipment, Net$51,120$76,613▲ $25,493
Accounts Receivable$60,763$72,115▲ $11,352
Cash and Non-Interest-Bearing Accounts$229,342$51,000▼ $178,342
Prepaid Expenses and Deferred Charges$55,554$35,885▼ $19,669
Total Assets$1,075,629$777,417▼ $298,212
Other Assets Total$5,585$5,585→ $0
Liabilities
Accounts Payable and Accrued Expenses$107,490$155,976▲ $48,486
Deferred Revenue$89,436$86,417▼ $3,019
Total Liabilities$196,926$242,393▲ $45,467
Net Assets / Fund Balance
Unrestricted Net Assets$878,703$535,024▼ $343,679
Total Net Assets Fund Balance$878,703$535,024▼ $343,679
Total Liabilities and Net Assets / Fund Balance$1,075,629$777,417▼ $298,212

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,788$74,834$109,622
Other Land Buildings$41,825$47,792$89,617
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim ManiscaloPresidentFT$124,999$124,999
Diedra ColvinChief Operating OfficerFT$108,488$108,488

Board Members and Trustees

NameTitle
Steven RakeAudit Chair
Lisa SchlehuberChairperson
Mike PeckVice Chair
Andrew SmithDirector
Bryan DavenportDirector
Cindy HulenDirector
Crystal HoustonDirector
Don LineDirector
Gus RojasDirector
Jerrod KleinDirector
Kelly Wiggins PayneDirector
Ken LeonardDirector
Kyle LacyDirector
Mark L WinzenreadDirector
Matt BarringerDirector
Peter G Gundy JrDirector
Tom HironsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,336,241
Program Service Revenue
$61,335
Investment Income
$5,577
Other Revenue
$0
Change in Net Assets
$-341,879

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,402,329
Revenue Not Reported on Financial Statements
$824
Revenue Not Reported on Form 990
$-1,800
Total Revenue per Audited Statements
$1,400,529
Total Revenue per Form 990
$1,403,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,174,454
Other Expenses$570,578
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$745,186
Current Officers, Directors, Trustees, and Key Employees---$233,487
Office Expenses---$119,064
Other Employee Benefits---$93,047
Payroll Taxes---$87,924
Advertising---$81,582
Occupancy---$74,091
Fees for Services Other---$51,497
Conferences and Meetings---$34,304
Depreciation Depletion---$30,112
Pension Plan Contributions---$14,810
Other Expenses---$13,398
Travel---$11,407
Fees for Services Accounting---$11,310
Fees for Services Legal---$6,805
All Other Expenses---$6,641
Insurance---$6,222
Fees for Service Investment Mgmnt Fees---$824
Total Functional Expenses$0$0$0$1,745,032

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,745,032
Expenses per Audited Statements$1,744,208
Total Expenses per Audited Statements$1,744,208
Expenses Not Reported on Financial Statements$824
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 A, line 6

The organization has members.

Form 990, Part VI, Section A, line 7A

The organization has members who elect the members of the governing body.

Form 990, Part VI, Section B, line 11

The Audit Committee Chair and President/CEO review the return in detail prior to finalizing.

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

Monitored at regular Board meetings.

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

The Executive Committee of the Board reviews the compensation of other equivalent BBB officers nationwide and sets annual goals. The Executive Director makes all other compensation decisions regarding other employees. The Board approves the annual budget.

Form 990, Part VI, Section C, line 19

Upon request.

Filing and Contact Details

Filer

Filer Name
Better Business Bureau Inc
EIN
35-0177190
Phone
3174882221
Address
151 N Delaware Street Ste 2020, Indianapolis, IN 46204-2599
Doing Business As
Better Business Bureau of Central IN

Signing Officer

Name
Timothy Maniscalo
Title
CEO
Phone
3174882221
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Maniscalo
Formed
1916
Legal Domicile
In
Voting Board Members
16
Independent Board Members
16
Employees
23
Volunteers
30

Preparer

Firm
Alerding CPA Group
Address
4181 E 96th Street Suite 180, Indianapolis, IN 46240
Preparer
Candace T Graham
Phone
3175694181
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Management of the Organization evaluates all significant tax positions to ensure compliance with exempt purpose of the Organization as required by U.S. GAAP, including consideration of any unrelated business income tax. As of December 31, 2014, Management does not believe the Organization has taken any tax positions that are not in compliance with the exempt purpose of the Organization. The Organization's Federal and state tax returns remain open and subject to examination beginning with the tax year ended December 31, 2011.

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IRS990/Form990PartVIISectionAGrp/PersonNm17Kyle Lacy
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt01336241
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Promote business integrity and public confidence in advertising, selling, services and other business operations in central Indiana.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0878703
IRS990/NetAssetsOrFundBalancesEOYAmt0535024
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1800
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt074091
IRS990/OfficeExpensesGrp/TotalAmt0119064
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05585
IRS990/OtherAssetsTotalGrp/EOYAmt05585
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt093047
IRS990/OtherExpensesGrp/Desc0National Charter Dues
IRS990/OtherExpensesGrp/Desc1Selling Expenses
IRS990/OtherExpensesGrp/Desc2Special Events
IRS990/OtherExpensesGrp/Desc3Auto Expense
IRS990/OtherExpensesGrp/TotalAmt067255
IRS990/OtherExpensesGrp/TotalAmt133284
IRS990/OtherExpensesGrp/TotalAmt222782
IRS990/OtherExpensesGrp/TotalAmt313398
IRS990/OtherSalariesAndWagesGrp/TotalAmt0745186
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt087924
IRS990/PensionPlanContributionsGrp/TotalAmt014810
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt055554
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035885
IRS990/PrincipalOfficerNm0Timothy Maniscalo
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0BBB Get Noticed
IRS990/ProgramServiceRevenueGrp/Desc1Arbitration
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt055780
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15555
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055780
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15555
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01349486
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0129
IRS990/PYOtherExpensesAmt0346975
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt078913
IRS990/PYRevenuesLessExpensesAmt0141347
IRS990/PYSalariesCompEmpBnftPaidAmt0940206
IRS990/PYTotalExpensesAmt01287181
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01428528
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-341879
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt061335
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0673265
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0183377
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt034788
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074834
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109622
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0824
IRS990ScheduleD/ExpensesSubtotalAmt01744208
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0824
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0824
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1800
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041825
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt047792
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt089617
IRS990ScheduleD/RevenueNotReportedAmt0-1800
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0824
IRS990ScheduleD/RevenueSubtotalAmt01402329
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management of the Organization evaluates all significant tax positions to ensure compliance with exempt purpose of the Organization as required by U.S. GAAP, including consideration of any unrelated business income tax. As of December 31, 2014, Management does not believe the Organization has taken any tax positions that are not in compliance with the exempt purpose of the Organization. The Organization's Federal and state tax returns remain open and subject to examination beginning with the tax year ended December 31, 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt076613
IRS990ScheduleD/TotalExpensesPerForm990Amt01745032
IRS990ScheduleD/TotalRevenuePerForm990Amt01403153
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01400529
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01744208
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has members who elect the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Audit Committee Chair and President/CEO review the return in detail prior to finalizing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Monitored at regular Board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Executive Committee of the Board reviews the compensation of other equivalent BBB officers nationwide and sets annual goals. The Executive Director makes all other compensation decisions regarding other employees. The Board approves the annual budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01075629
IRS990/TotalAssetsEOYAmt0777417
IRS990/TotalAssetsGrp/BOYAmt01075629
IRS990/TotalAssetsGrp/EOYAmt0777417
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01336241
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/TotalAmt01745032
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0196926
IRS990/TotalLiabilitiesEOYAmt0242393
IRS990/TotalLiabilitiesGrp/BOYAmt0196926
IRS990/TotalLiabilitiesGrp/EOYAmt0242393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0878703
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0535024
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt061335
IRS990/TotalReportableCompFromOrgAmt0233487
IRS990/TotalRevenueGrp/ExclusionAmt05577
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061335
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01403153
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01075629
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0777417
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt011407
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0878703

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