Civic Intelligence

Better Business Bureau of Central & Eastern Kentucky Inc

EIN 61-0536718 • 501(c)6 • Louisville, KY

Profile

To create a community of trustworthy business, set standards for marketplace trust and encourage and support best practices for business

13104 Eastpoint BlvdLouisville, KY 40223

bluegrass.bbb.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2022

Net Margin

21st percentile

-7.2%

Higher net margin than 21% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$44,633

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2022

Asset Growth

12th percentile

-19%

Faster asset growth than 12% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

10th percentile

-19%

Faster revenue growth than 10% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$472,844

Down $109,568 (-19%) from 2021

Liabilities

Down

$677

Down $5,692 (-89%) from 2021

Net Assets

Down

$472,167

Down $103,876 (-18%) from 2021

Revenue

Down

$758,351

Down $173,142 (-19%) from 2021

Expenses

Down

$812,917

Down $243,814 (-23%) from 2021

Net Income

Up

-$54,566

Up $70,672 (+56%) from 2021

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,691,600Liabilities 2011: $1,434,931Net Assets 2011: $256,6692011Assets 2012: $1,669,052Liabilities 2012: $1,388,855Net Assets 2012: $280,1972012Assets 2013: $1,618,962Liabilities 2013: $1,346,280Net Assets 2013: $272,6822013Assets 2014: $1,597,307Liabilities 2014: $1,317,947Net Assets 2014: $279,3602014Assets 2015: $1,524,973Liabilities 2015: $1,272,160Net Assets 2015: $252,8132015Assets 2016: $1,513,587Liabilities 2016: $1,233,256Net Assets 2016: $280,3312016Assets 2017: $1,496,733Liabilities 2017: $1,181,462Net Assets 2017: $315,2712017Assets 2018: $1,025,791Liabilities 2018: $6,271Net Assets 2018: $1,019,5202018Assets 2019: $924,349Liabilities 2019: $7,060Net Assets 2019: $917,2892019Assets 2020: $709,344Liabilities 2020: $8,547Net Assets 2020: $700,7972020Assets 2021: $582,412Liabilities 2021: $6,369Net Assets 2021: $576,0432021Assets 2022: $472,844Liabilities 2022: $677Net Assets 2022: $472,1672022

Highlighted filing

2022

Assets$472,844
Liabilities$677
Net Assets$472,167

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,603,0302011Revenue 2012: $1,712,004Expenses 2012: $1,688,476Net Income 2012: $23,5282012Revenue 2013: $1,506,359Expenses 2013: $1,513,874Net Income 2013: -$7,5152013Revenue 2014: $1,236,240Expenses 2014: $1,229,562Net Income 2014: $6,6782014Revenue 2015: $1,208,037Expenses 2015: $1,234,584Net Income 2015: -$26,5472015Revenue 2016: $1,222,450Expenses 2016: $1,194,932Net Income 2016: $27,5182016Revenue 2017: $1,234,879Expenses 2017: $1,204,259Net Income 2017: $30,6202017Revenue 2018: $1,989,890Expenses 2018: $1,285,641Net Income 2018: $704,2492018Revenue 2019: $993,084Expenses 2019: $1,107,013Net Income 2019: -$113,9292019Revenue 2020: $825,860Expenses 2020: $1,075,402Net Income 2020: -$249,5422020Revenue 2021: $931,493Expenses 2021: $1,056,731Net Income 2021: -$125,2382021Revenue 2022: $758,351Expenses 2022: $812,917Net Income 2022: -$54,5662022

Highlighted filing

2022

Revenue$758,351
Expenses$812,917
Net Income-$54,566

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 10, 2023
Return Version
2022v5.0
Gross Receipts
$758,351
Mission and Program Overview

Mission

To create a community of trustworthy business, set standards for marketplace trust and encourage and support best practices for business

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$576,043$472,167▼ $103,876
Savings and Temporary Cash Investments$425,603$277,100▼ $148,503
Cash and Non-Interest-Bearing Accounts$91,744$193,011▲ $101,267
Prepaid Expenses and Deferred Charges$2,023$2,733▲ $710
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$582,412$472,844▼ $109,568
Other Assets Total$63,042$0▼ $63,042
Liabilities
Accounts Payable and Accrued Expenses$6,369$677▼ $5,692
Total Liabilities$6,369$677▼ $5,692
Net Assets / Fund Balance
Total Net Assets Fund Balance$576,043$472,167▼ $103,876
Total Liabilities and Net Assets / Fund Balance$582,412$472,844▼ $109,568

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$247,542$247,542
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jack FrankPrior President & CEOFT$44,633$44,633

Board Members and Trustees

NameTitle
Reanna Smith-hamblinPresident & CEO
Chris TaylorVice Chair
Aaron McgaheeBoard Member
Dave VogelBoard Member
Jeff ElderBoard Member
Kartik KamatBoard Member
Katy KnottsBoard Member
Krysteen CissellBoard Member
Lonny PowellBoard Member
Lynn WelchBoard Member
Mark TurnerBoard Member
Samuel L Cilone JrBoard Member
Wayne TurchettaBoard Member
Wende CosbyBoard Member
Tim DenhamSecretary
Cindy EffingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$131,702
Program Service Revenue
$577,824
Investment Income
$6,995
Other Revenue
$41,830
All Other Contributions
$131,702
Change in Net Assets
$-54,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$517,636
Other Expenses$295,281
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$388,948
Occupancy---$63,042
Other Employee Benefits---$49,031
Current Officers, Directors, Trustees, and Key Employees---$44,633
Payments to Affiliates---$43,769
Payroll Taxes---$35,024
Information Technology---$28,223
Office Expenses---$19,288
Fees for Services Other---$12,552
All Other Expenses---$10,955
Fees for Services Accounting---$10,891
Other Expenses---$7,503
Insurance---$6,823
Conferences and Meetings---$6,785
Fees for Services Legal---$3,340
Fees for Service Investment Mgmnt Fees---$2,630
Travel---$119
Total Functional Expenses$0$0$0$812,917
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
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section A, Line 6

The organization consists of accredited business members.

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

Members meet the governing board of directors annually.

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

The board reviews annual 990.

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

Conflict of interest policy is monitored through annual review by the board. Employees are required to disclose conflicts annually to organization.

Form 990, Part VI, Section B, Line 15

The board of directors meets to discuss and approve key employee compensation.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Better Business Bureau of Central
EIN
61-0536718
Phone
8592591230
Address
13104 EASTPOINT BLVD, LOUISVILLE, KY 40223

Signing Officer

Name
Reanna Smith-hamblin
Title
President
Phone
8592591230
Signed
2023-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reanna Smith-hamblin
Formed
1957
Legal Domicile
Ky
Voting Board Members
16
Independent Board Members
16
Employees
15
Volunteers
0

Preparer

Firm
HISLE AND COMPANY CPA'S
Address
277 EAST HIGH STREET, LEXINGTON, KY 40507-1409
Preparer
Diana L Hughes
Phone
8592593403
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IRS990/OtherRevenueMiscGrp/Desc0MEMBERSHIP DIRECTORY
IRS990/OtherRevenueMiscGrp/Desc1AD REVENUE
IRS990/OtherRevenueMiscGrp/Desc2AUTOLINE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018390
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023265
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt118390
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2175
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt023265
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt1175
IRS990/OtherRevenueTotalAmt041830
IRS990/OtherSalariesAndWagesGrp/TotalAmt0388948
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt043769
IRS990/PayrollTaxesGrp/TotalAmt035024
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02023
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02733
IRS990/PrincipalOfficerNm0REANNA SMITH-HAMBLIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER EVENTS
IRS990/ProgramServiceRevenueGrp/Desc2GOOGLE SES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0540586
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt133225
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24013
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0540586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt133225
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24013
IRS990/ProgSrvcAccomActy2Grp/Desc0TO MITIGATE CONSUMER COMPLAINTS THROUGH ARBITRATION
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0147608
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt022258
IRS990/PYOtherExpensesAmt0368578
IRS990/PYOtherRevenueAmt095256
IRS990/PYProgramServiceRevenueAmt0666371
IRS990/PYRevenuesLessExpensesAmt0-125238
IRS990/PYSalariesCompEmpBnftPaidAmt0688153
IRS990/PYTotalExpensesAmt01056731
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0931493
IRS990/ReconcilationRevenueExpnssAmt0-54566
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0576043
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0472167
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0425603
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0277100
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0247542
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0247542
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONSISTS OF ACCREDITED BUSINESS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS MEET THE GOVERNING BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS ANNUAL 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY IS MONITORED THROUGH ANNUAL REVIEW BY THE BOARD. EMPLOYEES ARE REQUIRED TO DISCLOSE CONFLICTS ANNUALLY TO ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS MEETS TO DISCUSS AND APPROVE KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON 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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0582412
IRS990/TotalAssetsEOYAmt0472844
IRS990/TotalAssetsGrp/BOYAmt0582412
IRS990/TotalAssetsGrp/EOYAmt0472844
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0131702
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/TotalAmt0812917
IRS990/TotalGrossUBIAmt023440
IRS990/TotalLiabilitiesBOYAmt06369
IRS990/TotalLiabilitiesEOYAmt0677
IRS990/TotalLiabilitiesGrp/BOYAmt06369
IRS990/TotalLiabilitiesGrp/EOYAmt0677
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0576043
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0472167
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0577824
IRS990/TotalReportableCompFromOrgAmt044633
IRS990/TotalRevenueGrp/ExclusionAmt06995
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0596214
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0758351
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt023440
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0582412
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0472844
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0119
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02901 RICHMOND ROAD
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040509
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0BBB.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0REANNA SMITH-HAMBLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08592591230
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETTER BUSINESS BUREAU OF CENTRAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0& EASTERN KENTUCKY INC
ReturnHeader/Filer/BusinessNameControlTxt0BETT
ReturnHeader/Filer/EIN0610536718
ReturnHeader/Filer/PhoneNum08592591230

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