Bbb National Programs Charitable Foundation (cont'd on Schedule O) FY2023 filing

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Education, research and support of industry self-regulation and soft law in the u.s.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$244K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $445K a year · 52% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$244K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $923K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$947K
456% of total assets
Concern: liabilities are 456% of assets; over 80%.
Pt X · Ln 26
Independent board members
1
of 3 voting members
Worth a look: 1 of 3 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$455K
×12 vs prior year
Spent
$710K
To programs
89%
Net assets
−$739K
By yearFY2022–FY2025
Revenue
$455K
FY2023▲ ×12
Tap a bar for its year
Revenue by fiscal year
FY2022$38K
FY2023$455K
FY2024$1.6M
FY2025$465K
Expenses
$710K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2022Not on file
FY2023$710K
FY2024$1.4M
FY2025$1.8M
Net assets
−$739K
FY2023▼ -52%
Tap a bar for its year
Net assets by fiscal year
FY2022−$485K
FY2023−$739K
FY2024−$451K
FY2025−$1.8M

From the FY2023 Form 990 · see the original

Give Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $633K Management & general 11% · $77K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990; $244K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$244,200Pt VII · Sec A
Board Chair (effective 6/1/23)
$0Pt VII · Sec A
President and CEO
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chair (until 6/1/23)
$0Pt VII · Sec A

Howard Smith’s $189K as Executive Director is at the 98th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023
Justin Connor—$254,146—
Justin Alexander Connor——$244,200
Howard Smith$188,932$28,819—
Christa Evans$175,358——
Jennifer Santos$158,953——
Lucile Tournas$108,797——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Bbb National Programs Charitable Foundation (cont'd on Schedule O) executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates, researches, and supports industry self-regulation across the U.S.

Questions for Bbb National Programs Charitable Foundation (cont'd on Schedule O)

Tap to ask. Bbb National Programs Charitable Foundation (cont'd on Schedule O) sees how many people are interested.

Your first name shows with your question. Bbb National Programs Charitable Foundation (cont'd on Schedule O) answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $633K · in their own filed words · FY2023
01

Support for research, education and development of industry self-regulatory processes to enhance trust in the marketplace.

$633Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$923K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$455K
Ln 12
Gifts and grantsLn 1h$455K
Money outPt IX
$710K
Ln 25
Programscol B$633K
Managementcol C$77K
Owns and owesPt X
−$739K
net assets · Ln 32
Cash and savingsLn 1–2$207K
Total assetsLn 16$208K
LiabilitiesLn 26$947K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$455K
Total revenueLn 12$455K
Assets in detailPt X, end of year
CashLn 1$207K
Cash and savings togetherLn 1–2$207K
Total assetsLn 16$208K
LiabilitiesLn 26$947K
Net assetsLn 32−$739K
OperationsPt I, VI
EmployeesI 54
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$37K$207K
Total assetsLn 16$37K$208K
LiabilitiesLn 26$522K$947K
Net assetsLn 32−$485K−$739K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$248K$214K$33K
Pension plan contributionsLn 8$38K$33K$5K
Payroll taxesLn 10$19K$16K$3K
Management feesLn 11a$168K$145K$23K
Legal feesLn 11b$298$298
Other fees for servicesLn 11g$31K$31K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$15K$15K$21
Information technologyLn 14$36K$32K$4K
OccupancyLn 16$27K$27K
TravelLn 17$11K$11K
Conferences, conventions and meetingsLn 19$95K$95K
Other expenses (24a–d)Ln 24$20K$11K$8K
Total functional expensesLn 25$710K$633K$77K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $465K$1.8M−$1.4M−$1.8M 990 PDF
FY2024 $1.6M$1.4M$288K−$451K 990 PDF
FY2023 Viewing $455K$710K−$254K−$739K 990 PDF
FY2022 $38K−$485K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $455,250 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$455,250
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $0$455,250
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$304,566
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$405,076
I-18 Total expensesPrior year $0$709,642
I-19 Revenue less expensesPrior year $0−$254,392
Part VI · Governance 1 of 3 board members independent, no flags
VI-1a Voting members of the governing body3
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $455,250 across 4 lines filed
VIII-1d Related organizations$275,000
VIII-1f All other contributions, gifts and grants$180,250
VIII-1h Total contributions, gifts and grants$455,250
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$455,250
Part IX · Statement of functional expenses $709,642 across 13 lines filed
IX-7 Other salaries and wagesPrograms $214,266 · Management $33,301$247,567
IX-8 Pension plan contributionsPrograms $32,940 · Management $5,120$38,060
IX-10 Payroll taxesPrograms $16,391 · Management $2,548$18,939
IX-11a Management feesPrograms $144,799 · Management $23,435$168,234
IX-11b Legal feesPrograms $298$298
IX-11g Other fees for servicesPrograms $31,481$31,481
IX-12 Advertising and promotionPrograms $1,651$1,651
IX-13 Office expensesPrograms $15,061 · Management $21$15,082
IX-14 Information technologyPrograms $31,959 · Management $3,993$35,952
IX-16 OccupancyPrograms $27,163$27,163
IX-17 TravelPrograms $10,974$10,974
IX-19 Conferences, conventions and meetingsPrograms $94,646$94,646
IX-24 Other expenses (24a–d)Programs $11,483 · Management $8,112$19,595
IX-25 Total functional expensesPrograms $633,112 · Management $76,530 · Fundraising $0$709,642
Part X · Balance sheet $207,743 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $37,498$207,498
X-4 Accounts receivable$245
X-16 Total assetsStart of year $37,498$207,743
X-17 Accounts payable and accrued expensesStart of year $14,224$22,214
X-25 Other liabilitiesStart of year $508,119$924,766
X-26 Total liabilitiesStart of year $522,343$946,980
X-27 Net assets without donor restrictionsStart of year −$484,845−$769,237
X-28 Net assets with donor restrictionsStart of year $0$30,000
X-32 Total net assets or fund balancesStart of year −$484,845−$739,237
X-33 Total liabilities and net assetsStart of year $37,498$207,743
Part XI · Reconciliation of net assets −$739,237 net assets at year end
XI-1 Total revenue$455,250
XI-2 Total expenses$709,642
XI-3 Revenue less expenses−$254,392
XI-4 Net assets at start of year−$484,845
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$739,237

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.