Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 654,011 | 516,818 | 288,710 | 430,586 | 260,406 | 2,150,531 |
| 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 | 654,011 | 516,818 | 288,710 | 430,586 | 260,406 | 2,150,531 |
| 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).. | 613,383 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,537,148 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 654,011 | 516,818 | 288,710 | 430,586 | 260,406 | 2,150,531 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 175 | 175 | ||||
| 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 VI.).. | 100 | 100 | ||||
| 11 | Total support. Add lines 7 through 10. | 2,150,806 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART I LINE 5, PART V, LINE 2(A), AND PART IX LINES 7,8,9, AND 10 | BBB WISE GIVING ALLIANCE'S IRS FORM W-3, TRANSMITTAL OF WAGES AND TAX STATEMENT, IS INCLUDED AS PART OF THE FILING FOR COUNCIL OF BETTER BUSINESS BUREAUS, INC., A RELATED ORGANIZATION. THE BBB WISE GIVING ALLIANCE (THE ALLIANCE) IS AFFILIATED WITH THE COUNCIL OF BETTER BUSINESS BUREAUS, INC. (CBBB), A BUSINESS MEMBERSHIP ORGANIZATION TAX EXEMPT UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ALLIANCE REIMBURSES CBBB FOR RENT, ACCOUNTING SERVICES, POSTAGE, OFFICE SUPPLIES, LEGAL SERVICES, AND TECHNICAL CONSULTING. IN ADDITION, THE ALLIANCE REIMBURSES CBBB FOR SALARIES, PAYROLL TAXES, AND BENEFITS OF ALLIANCE STAFF PERSONS PAID THROUGH CBBB. |
| FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS | BBB STANDARDS FOR CHARITY ACCOUNTABILITY: ONE OF THE KEY DISTINCTIONS BETWEEN BBB WGA AND OTHER CHARITY MONITORING ORGANZATIONS ARE THE 20 BBB CHARITY STANDARDS WHICH ADDRESS CHARITY GOVERNANCE, FINANCES, RESULTS REPORTING, DONOR PRIVACY, AND FUNDRAISING PRACTICES. THEY SERVE AS THE BASIS FOR RIGOROUS EVALUATIONS COMPLETED BY THE BBB WGA EXPERT RESEARCH STAFF. A DETAILED EXPLANATION OF HOW EACH STANDARD IS APPLIED APPEARS ON GIVE.ORG. GIVE.ORG WEBSITE: BBB WGA LAUNCHED A NEW WEEKLY BLOG ON ITS WEBSITE IN 2015: "WISE GIVING WEDNESDAY." THIS BLOG FEATURES A DISCUSSION ON A VARIETY OF CHARITY ACCOUNTABILITY ISSUES INCLUDING VOLUNTEERING, THE VALUE OF STANDARDS, AND CYBERSECURITY. THE BLOG ALSO INCLUDES A "BUILDING TRUST" VIDEO SERIES WHICH CONSISTS OF A VIDEO INTERVIEW WITH THE CEOS OF MAJOR NATIONAL CHARITABLE ORGANIZATIONS. IN ADDITION, THE BLOG PROVIDES LINKS TO RECENTLY COMPLETED NATIONAL CHARITY REPORTS. INTERNATIONAL CONFERENCE ON CHARITY ACCOUNTABILITY: IN JUNE 2015, BBB WGA HOSTED A CHARITY CONFERENCE IN WASHINGTON DC ABOUT ADVANCING DONOR TRUST, WHICH WAS HELD IN CONJUNCTION WITH THE INTERNATIONAL COMMITTEE ON FUNDRAISING ORGANIZATIONS - AN INTERNATIONAL ASSOCIATION OF NATIONAL CHARITY MONITORING ORGANIZATIONS WITH A MEMBERSHIP OF STANDARDS-BASED CHARITY REPORTING ORGANIZATIONS THAT REPORT ON CHARITIES IN THEIR RESPECTIVE COUNTRIES. TOPICS COVERED IN THE PANEL PRESENTATIONS INCLUDED CHARITY SECURITY AND PRIVACY, GAINING TRUST OF NEW GENERATIONS, AND COMMUNICATING CHARITY VALUE AND INSPIRING TRUST. MAJOR CHARITY FRAUD ANNOUNCEMENT: ON MAY 19, 2015, BBB WGA JOINED A WASHINGTON DC PRESS CONFERENCE THAT WAS HELD BY THE FEDERAL TRADE COMMISSION AND LAW ENFORCEMENT AGENCIES FROM ACROSS THE COUNTRY. THIS CONFERNCE ANNOUNCED A MAJOR GOVERNMENT ACTION AGAINST FOUR CANCER CHARITIES THAT WERE ACCUSED OF COLLECTIVELY BILKING MORE THAT $187 MILLION FORM THE PUBLIC OVER A PERIOD OF SEVERAL YEARS. BBB WGA HAD PREVIOUSLY REPORTED THAT THREE OF THESE CANCER CHARITIES DID NOT PROVIDE INFORMATION TO BBB WGA DESPITE REPEATED WRITTEN REQUEST, AND WHILE THE FOURTH CHARITY PROVIDED INFORMATION, IT DID NOT MEET SEVERAL BBB CHARITY STANDARDS. PUBLIC OUTREACH: BBB WGA ISSUED A NUMBER OF PRESS RELEASES IN 2015 ON SUCH TOPICS AS: GIVING WISELY ON GIVING TUESDAY, HURRICANE PATRICIA DONATION TIPS, SYRIAN REFUGEE ASSISTANCE, AND ADVICE ON DONATING TO NEPAL EARTHQUAKE RELIEF. SUCH EDUCATIONAL EFFORTS WERE ASSISTED BY DISTRIBUTIONS AT THE REGIONAL LEVEL. IN 2015, 57 OF THE 112 BETTER BUSINESS BUREAUS IN THE UNITED STATES AND CANADA HAD LOCAL CHARITY REPORTING PROGRAMS THAT GENRATED AN ADDITIONAL 10,000 REPORTS USING THE SAME STANDARDS AS BBB WGA. PROMOTING WISE GIVING: IN SEPTEMBER 2015, BBB WGA LAUNCHED A PUBLIC CAMPAIGN TO BRING ATTENTION TO CHARITIES THAT DO NOT DISCLOSE ANY INFORMATION DESIPITE REPEATED WRITTEN REQUESTS. THESE ARE CALLED "NONDISCLOSURE ORGANIZATIONS." BBB WGA REPORTS ON THESE ORGANIZATIONS HAVE A LITERAL RED FLAG - A RED EXCLAMATION MARK- ALONG WITH AN EXPALNATION ABOUT THIS LACK OF COOPERATION. WISE GIVING GUIDE: DURING 2015, COVER STORIES APPEARING IN THE WISE GIVING GUIDE MAGAZINE INCLUDED: PRIVACY AND SECURITY IN ONLINE GIVING, WHEN CHARITIES DON'T DISCLOSE, AND WORKPLACE GIVING. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BY-LAWS OF THE ORGANIZATION WERE UPDATED TO REMOVE REFERENCE TO A SINGLE MEMBERSHIP CORPORATE STRUCTURE AND INCLUDE CHANGES ESTABLISHED BY THE LICENSING AGREEMENT BETWEEN COUNCIL OF BETTER BUSINESS BUREAUS AND THE ORGANIZATION. CHANGES TO THE BY-LAWS INCLUDE THE FOLLOWING: 1) REFERENCE TO SOLE MEMBERSHIP CORPORATE STRUCTURE REMOVED 2) FUNDAMENTAL TRANSACTIONS (MERGER, DISSOLUTION, CONVERSION ETC.) WILL NEED TO BE MADE IN CONSULTATION WITH COUNCIL OF BETTER BUSINESS BUREAUS 3) BOARD MEMBER MINIMUM INCREASED FROM 13 TO 15 4) TWO BOARD MEMBERS WILL BE APPOINTED BY COUNCIL OF BETTER BUSINESS BUREAUS BOARD 5) COUNCIL OF BETTER BUSINESS BUREAUS PRESIDENT WILL SERVE AS A VOTING MEMBER OF THE BOARD OF DIRECTORS 6) GOVERNANCE AND NOMINATING COMMITTEE DEFINED 6) OFFICE OF VICE CHAIR DEFINED |
| FORM 990, PART VI, SECTION A, LINE 6 | THE NUMBER AND GENERAL QUALIFICATIONS OF VOTING MEMBERS IS DETERMINED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE VOTING MEMBERS OF THE BOARD OF DIRECTORS CONSIST OF THE FOLLOWING INDIVIDUALS: THE CBBB PRESIDENT, TWO INDIVIDUALS WHO ARE APPOINTED BY THE CBBB BOARD AFTER CONSULTING WITH THE BBB WISE GIVING ALLIANCE GOVERNANCE AND NOMINATING COMMITTEE, TWO INDIVIDUALS WHO ARE BBB PRESIDENTS/CEOS AND ELECTED BY THE BOARD OF DIRECTORS, AND TEN TO SIXTEEN INDIVIDUALS WHO ARE ELECTED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING DECISIONS ARE SUBJECT TO THE APPROVAL OF THE PRESIDENT OF THE COUNCIL OF BETTER BUSINESS BUREAUS INC: AMENDMENT OF BY-LAWS AND ARTICLES OF INCORPORATION, SALE, TERMINATION AND MERGERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT OF THE IRS FORM 990 IS SHARED WITH THE BBB WISE GIVING ALLIANCE AUDIT COMMITTEE AND BOARD OF DIRECTORS PRIOR TO ITS SUBMISSION TO THE IRS, TAKING INTO ACCOUNT THEIR COMMENTS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BBB WISE GIVING ALLIANCE BOARD MEMBERS ARE ANNUALLY ASKED TO COMPLETE A CONFLICT OF INTEREST FORM. NO CONFLICTS HAVE ARISEN, SO FOLLOW-UP WAS NOT REQUIRED. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF WGA REVIEWS THE PERFORMANCE OF THE PRESIDENT AND CEO. THE BOARD SETS GOALS AND EXPECTATIONS FOR THE ENTITY, AND PRESIDENT AND CEO POSITION AND ASSESSES THE PRESIDENT AND CEO'S PERFORMANCE IN MEETING THOSE GOALS. THIS ASSESSMENT IS USED IN CONJUNCTION WITH A REVIEW OF COMPENSATION INFORMATION AVAILABLE FOR SIMILAR POSITIONS EACH YEAR IN DETERMINING THE PRESIDENT AND CEO'S COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | BBB WISE GIVING ALLIANCE AUDITED FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE TO INQUIRERS UPON REQUEST. |
| FORM 990, PART VII, SECTION A, COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEE | THE CBBB PRESIDENT & CEO SERVES ON THE BBB WGA BOARD, REPRESENTING CBBB PURSUANT TO BBB WGA BYLAWS AND A LICENSE AGREEMENT BETWEEN BBB WGA AND CBBB WHICH SEEKS TO STRENGTHEN THEIR STRATEGIC ALLIANCE AND ENSURE COLLABORATION WITH CBBB IN DEVELOPING AND REALIZING MUTUAL ORGANIZATIONAL GOALS. |
| FORM 990, PART XII, LINE 2C | THE AUDIT OVERSIGHT PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART IX, LINES 5-7, STATEMENT OF FUNCTIONAL EXPENSES | THE FUNCTIONAL ALLOCATION OF COMPENSATION EXPENSES INTO THE THREE EXPENSE CATEGORIES OF PROGRAM SERVICES, MANAGEMENT AND GENERAL, AND FUND RAISING WAS BASED ON TIME SHEET DATA THAT KEPT TRACK OF ACTUAL STAFF TIME SPENT ON THESE ACTIVITIES DURING 2015. |
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