Civic Intelligence

Better Business Bureau Inc

EIN 63-0348217 • 501(c)6 • Birmingham, AL

View Organization Page

Profile

To promote public confidence in business through self regulation and consumer education.

2101 Highland Ave Suite 410Birmingham, AL 35205

www.centralalabama.bbb.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.22x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

35th percentile

0.08x

Higher debt load relative to revenue than 35% of similar nonprofits.

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

Net Margin

28th percentile

-1.9%

Higher net margin than 28% of similar nonprofits.

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

Top Officer Pay

70th percentile

$142,379

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

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

Asset Growth

17th percentile

-6.8%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

27th percentile

-0.8%

Faster revenue growth than 27% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$684,857

Down $50,204 (-6.8%) from 2023

Liabilities

Down

$153,528

Down $13,019 (-7.8%) from 2023

Net Assets

Down

$531,329

Down $37,185 (-6.5%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin28th percentile

Revenue

Down

$2,009,139

Down $16,616 (-0.8%) from 2023

Expenses

Down

$2,046,324

Down $254,620 (-11%) from 2023

Net Income

Up

-$37,185

Up $238,004 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $473,077Liabilities 2011: $15,241Net Assets 2011: $457,8362011Assets 2012: $539,847Liabilities 2012: $19,775Net Assets 2012: $520,0722012Assets 2013: $576,239Liabilities 2013: $6,214Net Assets 2013: $570,0252013Assets 2014: $718,375Liabilities 2014: $22,909Net Assets 2014: $695,4662014Assets 2015: $818,959Liabilities 2015: $5,950Net Assets 2015: $813,0092015Assets 2016: $942,928Liabilities 2016: $5,737Net Assets 2016: $937,1912016Assets 2017: $1,007,567Liabilities 2017: $6,367Net Assets 2017: $1,001,2002017Assets 2018: $956,854Liabilities 2018: $12,299Net Assets 2018: $944,5552018Assets 2019: $941,454Liabilities 2019: $9,693Net Assets 2019: $931,7612019Assets 2020: $1,183,436Liabilities 2020: $180,764Net Assets 2020: $1,002,6722020Assets 2021: $1,159,880Liabilities 2021: $159,058Net Assets 2021: $1,000,8222021Assets 2022: $1,000,552Liabilities 2022: $156,849Net Assets 2022: $843,7032022Assets 2023: $735,061Liabilities 2023: $166,547Net Assets 2023: $568,5142023Assets 2024: $684,857Liabilities 2024: $153,528Net Assets 2024: $531,3292024

Highlighted filing

2024

Assets$684,857
Liabilities$153,528
Net Assets$531,329
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,271,9092011Expenses 2012: $1,479,5212012Expenses 2013: $1,469,0182013Revenue 2014: $1,786,346Expenses 2014: $1,660,905Net Income 2014: $125,4412014Revenue 2015: $2,049,613Expenses 2015: $1,932,070Net Income 2015: $117,5432015Revenue 2016: $2,142,788Expenses 2016: $2,018,606Net Income 2016: $124,1822016Revenue 2017: $1,991,239Expenses 2017: $1,927,230Net Income 2017: $64,0092017Revenue 2018: $1,989,975Expenses 2018: $1,990,733Net Income 2018: -$7582018Revenue 2019: $2,020,301Expenses 2019: $2,017,925Net Income 2019: $2,3762019Revenue 2020: $2,141,373Expenses 2020: $2,070,462Net Income 2020: $70,9112020Revenue 2021: $2,115,172Expenses 2021: $2,117,022Net Income 2021: -$1,8502021Revenue 2022: $2,018,422Expenses 2022: $2,175,541Net Income 2022: -$157,1192022Revenue 2023: $2,025,755Expenses 2023: $2,300,944Net Income 2023: -$275,1892023Revenue 2024: $2,009,139Expenses 2024: $2,046,324Net Income 2024: -$37,1852024

Highlighted filing

2024

Revenue$2,009,139
Expenses$2,046,324
Net Income-$37,185
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
$684,857
Liabilities
$153,528
Net assets
$531,329
Revenue
$2,009,139
Expenses
$2,046,324
Net income
-$37,185
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.15$0.53$2.01$2.05$0.04
2023Summary only. Only limited summary data is available for this year.$0.74$0.17$0.57$2.03$2.30$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.16$0.84$2.02$2.18$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.16$1.00$2.12$2.12$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.18$1.00$2.14$2.07$0.07
2019Summary only. Only limited summary data is available for this year.$0.94$0.01$0.93$2.02$2.02$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.01$0.94$1.99$1.99$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.01$1.00$1.99$1.93$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.94$2.14$2.02$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.01$0.81$2.05$1.93$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.02$0.70$1.79$1.66$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.01$0.57$1.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.02$0.52$1.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.02$0.46$1.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.1
Gross Receipts
$2,009,139
Mission and Program Overview

Mission

To promote public confidence in business through self regulation and consumer education.

The organization's primary purpose is to promote public confidence in business through self regulation and consumer education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$415,679$512,698▲ $97,019
Savings and Temporary Cash Investments$224,267$122,676▼ $101,591
Cash and Non-Interest-Bearing Accounts$59,063$21,800▼ $37,263
Land, Buildings, and Equipment, Net$18,473$13,611▼ $4,862
Accounts Receivable$3,637$1,657▼ $1,980
Total Assets$735,061$684,857▼ $50,204
Other Assets Total$13,942$12,415▼ $1,527
Liabilities
Other Liabilities$146,762$143,685▼ $3,077
Accounts Payable and Accrued Expenses$19,785$9,843▼ $9,942
Total Liabilities$166,547$153,528▼ $13,019
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$568,514$531,329▼ $37,185
Total Net Assets Fund Balance$568,514$531,329▼ $37,185
Total Liabilities and Net Assets / Fund Balance$735,061$684,857▼ $50,204

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,794$162,884$166,678
Equipment$9,817$3,338$13,155
Other Securities$512,698--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carl BatesPresident/CEOFT$133,500$8,879$142,379
Angela MorganVice President of Business RelationsFT$107,850$16,837$124,687
Ken WilliamsVice President of OperationsFT$67,060$258$67,318

Board Members and Trustees

NameTitle
Jeff PizitzChairman
Chandrel Wright-richardsonDirector
Chris StewartDirector
Curt MorrisDirector
D Boyd BusbyDirector
David DuboseDirector
Drew LolleyDirector
Dulce RiveraDirector
Jimmy MorrisDirector
Johanna AlvarezDirector
John JordanDirector
John M WilsonDirector
Joseph BraswellDirector
Liz RutherfordDirector
Natalie PruittDirector
Perryn CarrollDirector
Rick RothDirector
Robert K BakerDirector
Sarah HigginsDirector
Tyler WilliamsDirector
Tyler KimeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,980,137
Investment Income
$28,892
Other Revenue
$110
Change in Net Assets
$-37,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,141,874
Other Expenses$904,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$903,546$132,542-$1,036,088
Occupancy$113,183$19,974-$133,157
Payments to Affiliates$127,265--$127,265
Insurance$91,270$16,106-$107,376
Payroll Taxes$68,519$12,092-$80,611
Advertising$5,797$74,211-$80,008
Fees for Services Accounting-$59,000-$59,000
All Other Expenses$38,736$12,659-$51,395
Information Technology$43,300$7,641-$50,941
Other Expenses$27,667$4,883-$32,550
Pension Plan Contributions$20,251$3,574-$23,825
Office Expenses$10,675$1,884-$12,559
Travel$9,562$1,687-$11,249
Fees for Services Other$2,407$7,808-$10,215
Depreciation Depletion$4,132$729-$4,861
Fees for Services Legal-$3,405-$3,405
Conferences and Meetings-$1,745-$1,745
Other Employee Benefits$1,148$202-$1,350
Total Functional Expenses$1,615,455$430,869$0$2,046,324
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba - Loan$143,685
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 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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is governed by its business members.”

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

“Each business member has one vote in the election of the board of directors and the officers of the organization.”

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

“The organization's by-laws require that certain decisions of the governing body be subject to member approval.”

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

“A copy of form 990 is presented to the board of directors along with a copy of the financial statements. Each board member has the opportunity to review the documents.”

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

“All parties must annually sign a conflict of interest acknowledgement form.”

Form 990, Part VI, Section B, Line 15

“Compensation is reviewed annually and approved by the executive committee and board of directors.”

Form 990, Part VI, Section C, Line 18

“Form 990 is available through guidestar. It is also available at the organization's office for anyone who requests a copy.”

Form 990, Part VI, Section C, Line 19

“The documents are available in the better business bureau office upon request of any interested party.”

Filing and Contact Details

Filer

Filer Name
Better Business Bureau Inc
EIN
63-0348217
Phone
2055582222
Address
2101 HIGHLAND AVE SUITE 410, BIRMINGHAM, AL 35205
Doing Business As
Bbb of Central Alabama

Signing Officer

Name
Carl Bates
Title
President
Phone
2055582222
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carl Bates
Formed
1955
Legal Domicile
Al
Voting Board Members
21
Independent Board Members
21
Employees
31
Volunteers
0

Preparer

Firm
Cri Advisors LLC
Address
3700 COLONNADE PARKWAY SUITE 300, BIRMINGHAM, AL 35243
Preparer
Andrew Waits
Phone
2059337822
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The form 990 is prepared on the modified cash receipts and disbursements basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. Modifications to the cash basis of accounting include recording depreciation on property and equipment, recording prepaid expenses, and accruing for payroll liabilities.”

FORM 990, PART XII, LINE 2C:

“There have been no changes from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The bureau is exempt from income taxes under section 501(c)(6) of the internal revenue code. However, income from certain activities not directly related to the better business bureau's taxexempt purpose is subject to taxation as unrelated business income. Income taxes for such unrelated business income were $0 for the year ended december 31, 2024.”

Raw XML AppendixShowing 400 of 560 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
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IRS990/BooksInCareOfDetail/USAddress/CityNm0BIRMINGHAM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd01
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IRS990/DecisionsSubjectToApprovaInd01
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IRS990/DescribedInSection501c3Ind00
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IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm0DULCE RIVERA
IRS990/Form990PartVIISectionAGrp/PersonNm1SARAH HIGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT K BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm3RICK ROTH
IRS990/Form990PartVIISectionAGrp/PersonNm4PERRYN CARROLL
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IRS990/Form990PartVIISectionAGrp/PersonNm14D BOYD BUSBY
IRS990/Form990PartVIISectionAGrp/PersonNm15CURT MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm16CHRIS STEWART
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IRS990/Form990PartVIISectionAGrp/PersonNm18JIMMY MORRIS
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IRS990/Form990PartVIISectionAGrp/PersonNm22KEN WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm23ANGELA MORGAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
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/TitleTxt10CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDENT OF BUSINESS RELATIONS
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IRS990/MinutesOfCommitteesInd01
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