Center for Business and Consumer Ethics Inc

Nonprofit profile at a glance

EIN
300288746
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Dayton, OH, USA
Phone
9372225825
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Consumer Protection

Reported finances

Revenue
$28,268
Expenses
$40,602
Assets
$42,716
Liabilities
$7,200

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Highest reported compensation

  • JOHN NORTH (TRUSTEE, EXEC DIRECTOR): $291,469 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To collaborate with governmental agencies, businesses/nonprofits and the bbb to prepare consumers of all ages to spend, save and give wisely and act with integrity and ethics in business.

What it reported doing in 2024

Bbb's charity report program strives to promote public confidence in national and local charities and encourage informed charitable giving. The program provides the public with information on specific charities and wise giving practices. Bbb's charity report program also advises charities on how to meet and maintain high ethical standards of operation.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 85% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 70
  • Accountability: 73
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: $21.36 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94.3%; rating input score 94; 56th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 27th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.6%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 29.9%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 48th percentile among comparable filings
  • Revenue growth: -6.3% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 33rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.2% of spending went to programs
  • Governance: 9 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $35K in reported program spending
  • Leadership: top reported pay $291K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.