Civic Intelligence

Better Business Bureau

990 • Fiscal year 2014 • EIN 54-0140004

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 17, 2015

5115 Bernard DriveRoanoke, VA 24018

(540) 342-3455

Siviq Scores

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

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

55th percentile

4.7%

Higher net margin than 55% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$126,395

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 15.7% of source-year revenue.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

48th percentile

3.2%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

53rd percentile

4.7%

Faster revenue growth than 53% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$777,411

Up $24,467 (+3.2%) from 2013

Net Assets

Up

$773,304

Up $23,886 (+3.2%) from 2013

Liabilities

Up

$4,107

Up $581 (+16%) from 2013

Revenue

Up

$803,605

Up $36,373 (+4.7%) from 2013

Expenses

Up

$766,166

Up $53,214 (+7.5%) from 2013

Net Income

Down

$37,439

Down $16,841 (-31%) from 2013

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 2011: $679,658Liabilities 2011: $178Net Assets 2011: $679,4802011Assets 2012: $695,592Liabilities 2012: $454Net Assets 2012: $695,1382012Assets 2013: $752,944Liabilities 2013: $3,526Net Assets 2013: $749,4182013Assets 2014: $777,411Liabilities 2014: $4,107Net Assets 2014: $773,3042014Assets 2015: $795,116Liabilities 2015: $4,668Net Assets 2015: $790,4482015Assets 2016: $854,107Liabilities 2016: $1,455Net Assets 2016: $852,6522016Assets 2017: $874,227Liabilities 2017: $1,142Net Assets 2017: $873,0852017Assets 2018: $819,297Liabilities 2018: $1,397Net Assets 2018: $817,9002018Assets 2019: $827,158Liabilities 2019: $3,864Net Assets 2019: $823,2942019Assets 2020: $946,245Liabilities 2020: $26,829Net Assets 2020: $919,4162020Assets 2021: $1,102,418Liabilities 2021: $23,135Net Assets 2021: $1,079,2832021Assets 2022: $1,291,922Liabilities 2022: $10,254Net Assets 2022: $1,281,6682022Assets 2023: $1,523,744Liabilities 2023: $8,637Net Assets 2023: $1,515,1072023Assets 2024: $1,604,471Liabilities 2024: $6,515Net Assets 2024: $1,597,9562024

Highlighted filing

2014

Assets$777,411
Liabilities$4,107
Net Assets$773,304

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $655,7742011Expenses 2012: $690,0922012Revenue 2013: $767,232Expenses 2013: $712,952Net Income 2013: $54,2802013Revenue 2014: $803,605Expenses 2014: $766,166Net Income 2014: $37,4392014Revenue 2015: $879,316Expenses 2015: $862,172Net Income 2015: $17,1442015Revenue 2016: $960,461Expenses 2016: $898,257Net Income 2016: $62,2042016Revenue 2017: $974,587Expenses 2017: $954,154Net Income 2017: $20,4332017Revenue 2018: $1,047,626Expenses 2018: $1,102,811Net Income 2018: -$55,1852018Revenue 2019: $1,376,537Expenses 2019: $1,371,142Net Income 2019: $5,3952019Revenue 2020: $1,482,040Expenses 2020: $1,385,918Net Income 2020: $96,1222020Revenue 2021: $1,554,108Expenses 2021: $1,394,241Net Income 2021: $159,8672021Revenue 2022: $1,616,835Expenses 2022: $1,414,450Net Income 2022: $202,3852022Revenue 2023: $1,597,306Expenses 2023: $1,363,867Net Income 2023: $233,4392023Revenue 2024: $1,552,363Expenses 2024: $1,469,514Net Income 2024: $82,8492024

Highlighted filing

2014

Revenue$803,605
Expenses$766,166
Net Income$37,439
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 17, 2015
Return Version
2014v5.0
Gross Receipts
$803,605
Mission and Program Overview

Mission

Promote the highest ethical relationship between business and the public, through voluntary self-regulation, consumer and business education, and service excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$707,110$717,334▲ $10,224
Land, Buildings, and Equipment, Net$45,834$60,077▲ $14,243
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$752,944$777,411▲ $24,467
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,526$4,107▲ $581
Total Liabilities$3,526$4,107▲ $581
Net Assets / Fund Balance
Unrestricted Net Assets$735,865$773,304▲ $37,439
Temporarily Rstr Net Assets$13,553--
Total Net Assets Fund Balance$749,418$773,304▲ $23,886
Total Liabilities and Net Assets / Fund Balance$752,944$777,411▲ $24,467

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$56,144$72,016$128,160
Leasehold Improvements$3,933$657$4,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie WheelerPresident & CEOFT$118,730$7,665$126,395

Board Members and Trustees

NameTitle
John S AldridgeChairman
Steve HooverPast Chair
Charles OverstreetVice Chair
Bob EvansDirector
Bob SmithDirector
C Michael ShannonDirector
David DuncanDirector
Gary RobertsonDirector
Gayle MerrillDirector
Janet L RiddlebargerDirector
Jeffrey MarksDirector
John WilliamsDirector
Matt PrescottDirector
Quinn MonganDirector
R J RedstromDirector
Rachel NicholsDirector
Rick JamesDirector
Stacie VestDirector
Susan StillDirector
Kevin P OddoLegal Counsel
Mike LevanSecretary
Michael R BellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$802,190
Investment Income
$1,415
Other Revenue
$0
Change in Net Assets
$37,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$460,168
Other Expenses$305,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$198,750$49,687-$248,437
Current Officers, Directors, Trustees, and Key Employees$94,984$23,746-$118,730
Occupancy$31,915$7,979-$39,894
All Other Expenses$31,391$6,651-$38,042
Other Employee Benefits$30,310$7,577-$37,887
Payroll Taxes$28,575$7,144-$35,719
Other Expenses$24,856$5,061-$24,856
Pension Plan Contributions$15,516$3,879-$19,395
Depreciation Depletion$12,474$3,119-$15,593
Fees for Services Legal-$12,307-$12,307
Travel$2,057$8,233-$10,290
Office Expenses$5,152$574-$5,726
Insurance-$5,311-$5,311
Fees for Services Accounting-$5,200-$5,200
Advertising$968--$968
Total Functional Expenses$590,028$176,138$0$766,166
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Any changes in the by-laws must be voted on by the members.

Form 990, Part VI, Line 11B: Form 990 Review Process

Treasurer reviews and recommends acceptance to the Executive Committee.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Would provide if requested.

Filing and Contact Details

Filer

Filer Name
Better Business Bureau
EIN
54-0140004
Phone
5403423455
Address
5115 Bernard Drive, Roanoke, VA 24018

Signing Officer

Name
Julie Wheeler
Title
President
Signed
2015-07-17
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Va
Voting Board Members
23
Independent Board Members
22
Employees
14

Preparer

Firm
Cole & Associates CPAs LLC
Address
2118 Rosalind Ave, Roanoke, VA 24014
Preparer
Clark M Cole
Phone
5402667178
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Net Assets released from restrictions = -$13553

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IRS990/Form990PartVIISectionAGrp/PersonNm10Bob Smith
IRS990/Form990PartVIISectionAGrp/PersonNm11Charles Overstreet
IRS990/Form990PartVIISectionAGrp/PersonNm12Susan Still
IRS990/Form990PartVIISectionAGrp/PersonNm13David Duncan
IRS990/Form990PartVIISectionAGrp/PersonNm14Jeffrey Marks
IRS990/Form990PartVIISectionAGrp/PersonNm15Matt Prescott
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IRS990/Form990PartVIISectionAGrp/PersonNm17R J Redstrom
IRS990/Form990PartVIISectionAGrp/PersonNm18Stacie Vest
IRS990/Form990PartVIISectionAGrp/PersonNm19C Michael Shannon
IRS990/Form990PartVIISectionAGrp/PersonNm20Gary Robertson
IRS990/Form990PartVIISectionAGrp/PersonNm21John Williams
IRS990/Form990PartVIISectionAGrp/PersonNm22Julie Wheeler
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Legal Counsel
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22President & CEO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/OfficeExpensesGrp/ProgramServicesAmt05152
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IRS990/OnBehalfOfIssuerInd0false
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15061
IRS990/OtherExpensesGrp/ProgramServicesAmt092836
IRS990/OtherExpensesGrp/ProgramServicesAmt120244
IRS990/OtherExpensesGrp/ProgramServicesAmt224856
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IRS990/OtherExpensesGrp/TotalAmt129670
IRS990/OtherExpensesGrp/TotalAmt225305
IRS990/OtherExpensesGrp/TotalAmt324856
IRS990/OtherRevenueTotalAmt00
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0198750
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IRS990/PayrollTaxesGrp/ProgramServicesAmt028575
IRS990/PayrollTaxesGrp/TotalAmt035719
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03879
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015516
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IRS990/ProgramServiceRevenueGrp/Desc0Advertising
IRS990/ProgramServiceRevenueGrp/Desc1Arbitration Fees
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc3Miscellaneous
IRS990/ProgramServiceRevenueGrp/Desc4Royalties
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12740
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2727323
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38258
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt434060
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029809

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.60$0.01$1.60$1.55$1.47$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.52$1.60$1.36$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.29$0.01$1.28$1.62$1.41$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.10$0.02$1.08$1.55$1.39$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.03$0.92$1.48$1.39$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.82$1.38$1.37$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$1.05$1.10$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.97$0.95$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.96$0.90$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.79$0.88$0.86$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.77$0.80$0.77$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.77$0.71$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$0.66
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)6 • $500k-$1M nonprofits