BETTER BUSINESS BUREAU OF SOUTHERN CALIFORNIA INCORPORATED (EIN 951438717) - Form 990 Financial Analysis & Trantor Score

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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

1945

Legal Domicile

Principal Officer

RICK COPELAN

Phone

8056938657

Tax Period

2023-01-01 to 2023-12-31

BETTER BUSINESS BUREAU OF SOUTHERN CALIFORNIA INCORPORATED, founded in 1945, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year.

Mission

PROVIDE PROTECTION TO THE CONSUMING PUBLIC

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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 (2023)

Revenue Breakdown

Contributions & Grants $3,755

Program Service Revenue $1,666,719

Investment Income $5,177

Other Revenue $0

TOTAL REVENUE $1,675,651

Expense Breakdown

Grants Paid $0

Salaries & Benefits $973,683

Fundraising Expenses $0

Program Expenses $1,638,708

Other Expenses $665,025

TOTAL EXPENSES $1,638,708

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,675,651	$1,768,469	-0.1%
Expenses	$1,638,708	$1,551,761	+0.1%
Net Income	$36,943	$216,708	-0.8%

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

N/A

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

$332,016

Total Directors

$332,016

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ABEL GONZALEZ	DIRECTOR	0.50	Director	$0	$0	$0
CAROL COPELAN	VICE PRESIDENT/SECRETARY	40.00	Officer Director	$142,072	$0	$142,072
DR CHRISTINE SELLERS DVM	DIRECTOR	0.50	Director	$0	$0	$0
CRAIG WATKINS	DIRECTOR	0.50	Director	$0	$0	$0
DALE GUSTAFSON	DIRECTOR	0.50	Director	$0	$0	$0
ELDON EDWARDS	DIRECTOR	0.50	Director	$0	$0	$0
JAN FINLEY	PAST CHAIR	0.50	Director	$0	$0	$0
JULIE TIZZANO	VICE CHAIR	0.50	Director	$0	$0	$0
MARC GRANDLE DC	DIRECTOR	0.50	Director	$0	$0	$0
RICK COPELAN	PRESIDENT	40.00	Officer Director	$189,944	$0	$189,944
SCOTT WESTGAARD	CHAIR	0.50	Director	$0	$0	$0
STEVEN WOLFF	DIRECTOR	0.50	Director	$0	$0	$0
SUSAN WILSON	TREASURER	0.50	Director	$0	$0	$0
JIM STERNE	DIRECTOR	0.50	Director	$0	$0	$0
SHERRI GASTELUM	DIRECTOR	0.50	Director	$0	$0	$0
MICHELLE SHIPMAN	DIRECTOR	0.50	Director	$0	$0	$0
ROGER MANN	DIRECTOR	0.50	Director	$0	$0	$0
BOBBY BOYES	DIRECTOR	0.50	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	No data	No data	No data	No data
2023	$1,675,651	$1,638,708	$895,077	$36,943
2022	$1,768,469	$1,551,761	$846,349	$216,708
2021	$1,727,644	$1,479,128	$636,395	$248,516
2020	$1,482,154	$1,465,432	$556,158	$16,722
2019	$1,493,973	$1,511,497	$375,705	$-17,524
2018	$1,601,002	$1,488,817	$371,116	$112,185

BETTER BUSINESS BUREAU OF SOUTHERN CALIFORNIA INCORPORATED