Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BBB CONSUMER EDUCATION FOUNDATION
Employer identification number
74-1893779
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
No
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
No
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
No
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
(A)
BETTER BUSINESS BUREAU OF SE TX
741466379
9
Yes
No
No
205,082
Total
205,082
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
BBB CONSUMER EDUCATION FOUNDATION
Employer identification number
74-1893779
Return Reference
Explanation
FORM 990-EZ, PART I, LINE 10
BETTER BUSINESS BUREAU OF SOUTHEAST SHARED COSTS ALLOC 29,000 TEXAS, INC. 550 FANNIN, SUITE 100 BEAUMONT TX 77701
FORM 990-EZ, PART I, LINE 10
LAMAR UNIVERSITY 05/03/2013 4400 MLK PARKWAY BEAUMONT, TX 77705 7,500 0 0 LIT FOUNDATION 05/03/2013 P. O. BOX 10085 BEAUMONT, TX 77710 7,500 0 0 LAMAR STATE COLLEGE ORANGE 05/03/2013 410 FRONT STREET ORANGE, TX 77630 7,500 0 0 LAMAR STATE COLLEGE PORT ARTHUR 05/03/2013 1500 PROCTER STREET PORT ARTHUR, TX 77640 7,500 0 0
FORM 990-EZ, PART I, LINE 16
TORCH AWARDS SOUTHEASTTEXAS.COM 280 ABRACADABRA 2,437 KFDM 7,355 PHOTOGRAPHY 726 COMMISSIONS 9,808 OTHER 899 PRESENTATION/VIDEO 2,345 AUDIOVISUAL 3,200 ENTERTAINMENT 400 TROPHIES 107 AUCTION COSTS 200 CONTRACT HELP 140 FLORAL/DECORATING 2,072 PARTY EQPT/SUPPLIES 3,595 SUPPLIES 694 SIGNAGE 174 OTHER KBMT 3,788 COST OF GOODS SOLD 21,054 SENIOR CELEBRATION ADVERTISING 235 OTHER 604 AUDIOVISUAL 2,700 COMMISSION 4,480 ENTERTAINMENT 1,500 FOOD 207 KFDM 3,175 BUSINESS SEMINARS COMMISSIONS 420 OTHER 80 SPEAKER 5,759 MEALS 7,433 SHRED-IT AAA RENTALS 1,106 OTHER 159 COMMISSIONS 254 LAWS OF LIFE PRINTING 870 FACILITY RENTAL 5,826 AWARDS 2,325 PHOTOGRAPHY 1,050 FLOWERS 269 OTHER 2,784 POSTAGE 40 SIGNS 115 SUPPLIES/MISC. 226 TROPHIES 313 VIDEO PRODUCTS 225 IN PURSUIT OF ETHICS ADVERTISING 500 VERIZON 529 SIGNS 30 FLORIST 65 OTHER 2,796 EXPENSES E-MAIL CONTACTS 672 BILLBOARD ADVERTISING 300 POSTAGE, SHIPPING 200 SUPPLIES 145 BANK FEES 299 MINOR EQUIPMENT 130 50TH ANNIVERSARY CELEBRAT 9,581 NON-INVESTMENT DEPRECIATION 223 TOTAL 116,899
FORM 990-EZ, PART II, LINE 24
FURNISHINGS & EQUIPMENT 51,030 51,540 LESS ACCUMULATED DEPRECIATION 50,921 51,143 TOTAL 109 397
FORM 990-EZ, PART III
TO INFORM AND EDUCATE THE PUBLIC AS TO THE DIFFERENCE BETWEEN HONEST AND LEGITIMATE ADVERTISING AND SELLING AND THAT WHICH IS MISLEADING, DISHONEST AND IMPROPER, AND TO PREVENT THE PUBLIC, BY ALL PROPER MEANS, FROM BEING MISLEAD BY PERSONS, PARTNERSHIPS OR CORPORATIONS USING UNFAIR ADVERTISING OR UNFAIR SELLING PRACTICES. TO COOPERATE WITH BETTER BUSINESS BUREAUS AND SUCH OTHER ORGANIZATIONS HAVING OBJECTIVES IN COMMON, AND TO DO GENERALLY SUCH OTHER THINGS AS MAY BE NECESSARY, REQUISITE, CONVENIENT OR PROPER TO CARRY OUT THE PURPOSES AND OBJECTS OF THE CORPORATION, AS ARE PERMITTED UNDER ARTICLE 2.01 OF THE TEXAS NON-PROFIT CORPORATION ACT.
FORM 990-EZ, PART III, LINE 29
THE BETTER BUSINESS BUREAU TORCH AWARDS IS A FUNDRAISING ACTIVITY TO RAISE FUNDS. REVENUES FROM THE BANQUET AND AUCTION BENEFIT THE BBB CONSUMER EDUCATION FOUNDATION WHICH ENDOWS THE BETTER BUSINESS BUREAU LAMAR UNIVERSITY COLLEGE OF BUSINESS SCHOLARSHIPS (AND THIS YEAR THE LAMAR INSTITUTE OF TECHNOLOGY, LAMAR STATE COLLEGE-ORANGE AND LAMAR STATE COLLEGE-PORT ARTHUR)WITH TOTAL CONTRIBUTIONS AND MATCHING CONTRIBUTIONS MADE TO DATE OF 200,000. THE TORCH AWARDS ALSO SEEKS PUBLIC RECOGNITION FOR FOR-PROFIT COMPANIES THAT MAINTAIN A SOLID COMMITMENT TO CONDUCTING THEIR BUSINESS PRACTICES IN AN ETHICAL FASHION. IT IS DESIGNED TO PROMOTE THE IMPORTANCE OF ETHICAL BUSINESS PRACTICES, AND THE WILLINGNESS AND EFFORTS MADE BY OUTSTANDING BUSINESSES TO ENSURE THAT OUR REGION'S MARKETPLACE REMAINS FAIR AND HONORABLE FOR ALL CITIZENS. THERE ARE TWO CATEGORIES FOR FOR-PROFIT COMPANIES: LARGE (21 OR MORE EMPLOYEES, AND SMALL (1-20 EMPLOYEES). THERE IS ALSO A CATEGORY FOR NON-PROFIT ORGANIZATIONS. WINNERS ARE RECOGNIZED AND ARE ELIGIBLE FOR INTERNATIONAL COMPETITION.
FORM 990-EZ, PART III, LINE 30
EDUCATIONAL PROGRAMS THROUGH THE EDUCATIONAL INITIATIVES CALLED "T.O.G.G.L.E" (TEACHING OUR GENERATIONS GREAT LEADERSHIP ETHICS), INCLUDING "LAWS OF LIFE" AND "IN PURSUIT OF ETHICS": THE GOAL IS TO EDUCATE THE FUTURE CONSUMERS AND BUSINESS LEADERS OF SOUTHEAST TEXAS BY EMPOWERING YOUNG PEOPLE WITH ETHICS-BASED TRAINING, PROVIDING TOOLS THAT WILL HELP THEM MAKE POSITIVE, INTEGRAL CHOICES IN LIFE, HOME, SCHOOL AND WHEN THEY ENTER THE WORKFORCE, AND PREVENT THEM FROM FALLING VICTIM TO FRAUD. THERE WERE OVER 2,000 6TH, 7TH AND 8TH GRADE STUDENTS THROUGHOUT SOUTHEAST TEXAS WHO SUBMITTED ESSAYS FOR THE LAWS OF LIFE INITIATIVE. TEN STUDENT FINALISTS WERE HONORED, ALONG WITH THEIR TEACHERS AND SCHOOL CAMPUSES AT THE ANNUAL BANQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.