BETTER BUSINESS BUREAU OF CENTRAL … - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1921

Legal Domicile

Principal Officer

JUDITH L KETNER-DOLLISON

Phone

6147544560

Tax Period

2024-01-01 to 2024-12-31

BETTER BUSINESS BUREAU OF CENTRAL OHIO INC, founded in 1921, is a community nonprofit that reported $3.6M in total revenue in fiscal year 2024.

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.

Program Service Accomplishments

Program 1

Expenses: $3,512,121 Revenue: $534,997

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 -...

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,957,002

Program Service Revenue $534,997

Investment Income $60,944

Other Revenue $0

TOTAL REVENUE $3,552,943

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,300,176

Fundraising Expenses $0

Program Expenses $3,512,121

Other Expenses $1,211,945

TOTAL EXPENSES $3,512,121

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,552,943	$3,384,358	+0.0%
Expenses	$3,512,121	$3,421,058	+0.0%
Net Income	$40,822	$-36,700	-2.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$379,472

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JUDITH L KETNER-DOLLISON	PRESIDENT	40.00	Officer	$172,893	$0	$172,893
JAMES P CASSIDY	VP OPERATION	40.00	Officer	$91,723	$0	$91,723
MELISSA ROGNER	VP MARKETING	40.00	Officer	$114,856	$0	$114,856
SEE ATTACHED	SEE ATTACHED	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$3,552,943	$3,512,121	$3,017,152	$40,822
2023	$3,384,358	$3,421,058	$2,978,150	$-36,700
2022	$3,250,482	$3,275,516	$3,044,359	$-25,034
2021	$3,329,531	$3,018,842	$3,174,331	$310,689
2020	$3,640,931	$3,352,852	$2,933,165	$288,079
2019	$3,496,701	$3,414,503	$2,524,123	$82,198
2018	$3,475,529	$3,248,690	$2,543,778	$226,839

BETTER BUSINESS BUREAU OF CENTRAL OHIO INC