2024-08-23T13:25:56-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-01-01 593514321 BEHAVIOR ANALYST CERTIFICATION BOARD INC BEHA 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD BCBA-D CHEIF EXECUTIVE OFFICER 7204384321 2024-08-22 1 1 SARAH HINTZ P00492291 3037795710 2024-08-22 2023 2024-08-08 14:25:15Z JAMES CARR PHD BCBA-D 7950 SHAFFER PARKWAY LITTLETON CO 80127 30600495 0 X WWW.BACB.COM X 1998 FL PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES. 12 12 119 265 196560 85452 134067 0 22114399 29301272 11503 243718 0 0 22259969 29544990 43090 1112486 0 0 9470652 10282198 0 0 0 10161590 12293228 19675332 23687912 2584637 5857078 15831055 23173200 0 0 15831055 23173200 WE PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES BY SYSTEMATICALLY ESTABLISHING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. 0 0 20621267 1112486 29104712 PROVIDE CREDENTIALING, STANDARDS DEVELOPMENT AND ENFORCEMENT, EXAMINATION ADMINISTRATIONS AND REGULATORY COORDINATION AND ASSISTANCE FOR BEHAVIOR ANALYSTS. 20621267 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 16 0 1 119 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JAMES CARR 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 SUNGWOO KAHNG PHD BCBA-D PRESIDENT 2.00 1.00 X X 0 0 0 MOLLY DUBUQUE MA MASTERS BCBA VP (THRU 8/23), DIRECTOR 2.00 1.00 X X 0 0 0 FLORENCE DIGENNARO REED PHD BCBA-D TREASURER (THRU 4/23) 2.00 1.00 X X 0 0 0 BREANNE HARTLEY PHD BCBA-D TREASURER (AS OF 5/23) 2.00 1.00 X X 0 0 0 MARLENE BROWN MS MASTERS BCBA SECRETARY (THRU 8/23), DIRECTOR 2.00 1.00 X X 0 0 0 SADIE ANDERSON RBT REPRESENTATIVE 2.00 0.00 X 0 0 0 IVY CHONG PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 JULIE KOUDYS PHD CPSYCH BCBA-D INT'L REP & SECRETARY (AS OF 8/23) 2.00 1.00 X X 0 0 0 MARK LISTER BCABA REPRESENTATIVE 2.00 0.00 X 0 0 0 CHRISSY MCNAIR CONSUMER REP., VP (AS OF 8/23) 2.00 1.00 X X 0 0 0 JAMES MOORE PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 ADEL NAJDOWSKI PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 SARAH RICHLING PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 ERIC VICI BCABA REP (THRU 7/23) 2.00 0.00 X 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 40.00 1.00 X 448794 0 106518 MARGARET BLOOM ESQ CHIEF LEGAL COUNSEL 40.00 0.00 X 226175 0 26170 MOLLI LUKE PHD BCBA-D CHIEF CERTIFICATION/LEARNING OFFICER 40.00 0.00 X 194117 0 35458 DAVE FRAZELL DIRECTOR OF INFORMATION TECHNOLOGY 40.00 0.00 X 166043 0 28646 RACHEL ULRICH DIRECTOR OF CERTIFICATION SERVICES 40.00 0.00 X 147928 0 25316 JOHN KRAMER SOFTWARE DEVELOPMENT MANAGER 40.00 0.00 X 152901 0 14384 1335958 0 236492 15 0 1 0 PEARSON VUE 5601 GREEN VALLEY DRIVE BLOOMINGTON MN 55437 EXAM ADMIN./TEST DEVELOPMENT 6836056 UNCOMMON SOLUTIONS 6530 S YOSEMITE ST GREENWOOD VILLAGE CO 80111 IT SUPPORT 654772 HOWELL CONSTRUCTION 8085 E HARVARD AVENUE DENVER CO 80231 BUILDING CONSTRUCTION 160960 3 TEST ADMINISTRATION FE 611430 8827620 8827620 RECERTIFICATION FEES 611430 7689705 7689705 RBT APPLICATION FEES 611430 4470650 4470650 BCBA & BCABA APP. FEES 611430 4073255 4073255 RBT RENEWAL FEES 611430 3075590 3075590 1164452 967892 196560 29301272 178555 178555 1120668 1039576 15929 81092 -15929 65163 65163 29544990 29104712 196560 243718 1107586 1107586 4900 4900 555312 333187 222125 7000943 5977668 1023275 638181 557296 80885 1459382 1229610 229772 628380 521503 106877 242937 230790 12147 98698 98698 6500 6500 30019 30019 344888 298497 46391 1217678 587555 630123 1401899 1056097 345802 1030503 903090 127413 572281 544969 27312 90862 79628 11234 149570 86860 62710 80450 70503 9947 EXAM ADMINISTRATION 6836056 6836056 PROGRAM SUP SERVICES 188517 186895 1622 UBIT TAXES 2370 2077 293 23687912 20621267 3066645 0 3027765 5363614 8647160 1009605 2213899 785068 1137943 1428831 3018187 15371150 15831055 23173200 0 0 X 15831055 23173200 15831055 23173200 15831055 23173200 5857078 1485067 0 X X 0 1 X 1 0 X 877600 134067 1011667 11785180 15828372 24661205 21928450 29301272 103504479 11785180 16705972 24661205 22062517 29301272 104516146 3290 1830 1810 1120 1600 9650 0 3290 1830 1810 1120 1600 9650 104506496 58755 81736 47859 82805 178555 449710 204367 99925 87013 49939 85452 526696 263122 181661 134872 132744 264007 976406 12048302 16887633 24796077 22195261 29565279 105492552 0.99070 0.98870 0.00930 0.01120 X 0 0 0 0 6500 6500 23574153 23580653 1000000 250000 0 0 882065 1000000 1000000 1000000 3882065 5823098 11000 6500 17500 220516 250000 250000 250000 970516 1455774 11000 6500 17500 1088952 706968 381984 1124947 78100 1046847 1428831 X 31015967 1485067 15929 1500996 29514971 30019 30019 29544990 22797788 -860105 -860105 23657893 30019 30019 23687912 PART X, LINE 2: BACB IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE IRC AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. BACB IS ALSO EXEMPT FROM STATE INCOME TAXES. BACB ENGAGES IN CERTAIN ACTIVITIES THAT PRODUCE UNRELATED BUSINESS INCOME THAT IS TAXABLE AS DEFINED BY FEDERAL INCOME TAX REGULATIONS. INCOME TAX EXPENSE ON UNRELATED BUSINESS ACTIVITIES TOTALED APPROXIMATELY $2,370 AND $21,804 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY. THE BACB AND BACB PROPERTY FOLLOW THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE CONSOLIDATED FINANCIAL STATEMENTS RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS 15,929. PART XII, LINE 2D - OTHER ADJUSTMENTS: BACB PROPERTY EXPENSES 1,153,260. INTERCOMPANY RENT EXPENSE FOR BACB FROM BACB PROPERTY -2,028,990. LOSS ON DISPOSAL OF ASSETS 15,929. INVESTMENT INCOME FROM BACB PROPERTY NOT INCLUDED ON AFS -303. ROUNDING -1. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES INTERNATIONAL CERTIFICATIONS EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES INTERNATIONAL CERTIFICATIONS EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES INTERNATIONAL CERTIFICATIONS MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES INTERNATIONAL CERTIFICATIONS NORTH AMERICA 0 0 PROGRAM SERVICES INTERNATIONAL CERTIFICATIONS SOUTH ASIA 0 0 PROGRAM SERVICES INTERNATIONAL CERTIFICATIONS SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES INTERNATIONAL CERTIFICATIONS SOUTH AMERICA 0 0 PROGRAM SERVICES INTERNATIONAL CERTIFICATIONS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 ASSOCIATION OF PROFESSIONAL BEHAVIOR ANALYSTS 9457 S UNIVERSITY BLVD 936 HIGHLANDS RANCH CO 80126 261546198 501(C)(6) 32000 0 N/A N/A STANDARDS DEVELOPMENT BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 501(C)(2) 998487 0 N/A N/A BUILDING MAINTENANCE 0 2 PART I, LINE 2: THE BOARD OF DIRECTORS PRE-APPROVES AN AMOUNT TO BE ALLOCATED FOR GRANTS EACH YEAR. THE EXECUTIVE COMMITTEE AND THE CEO ARE AUTHORIZED TO APPROVE GRANTS UP TO THE BOARD-APPROVED ALLOCATED AMOUNT. X 1 1 X X X X 0 1 0 0 0 0 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 399972 0 48822 0 0 0 92862 0 13656 0 555312 0 0 0 MARGARET BLOOM ESQ CHIEF LEGAL COUNSEL 218575 0 7600 0 0 0 24283 0 1887 0 252345 0 0 0 MOLLI LUKE PHD BCBA-D CHIEF CERTIFICATION/LEARNING OFFICER 184517 0 9600 0 0 0 21726 0 13732 0 229575 0 0 0 DAVE FRAZELL DIRECTOR OF INFORMATION TECHNOLOGY 160343 0 5700 0 0 0 19524 0 9122 0 194689 0 0 0 RACHEL ULRICH DIRECTOR OF CERTIFICATION SERVICES 140928 0 7000 0 0 0 16137 0 9179 0 173244 0 0 0 JOHN KRAMER SOFTWARE DEVELOPMENT MANAGER 145801 0 7100 0 0 0 7634 0 6750 0 167285 0 0 0 PART I, LINE 1A BUSINESS-CLASS AIRFARE WILL BE PAID BY BACB ONLY WHEN DEEMED ALLOWABLE UNDER BACB'S BUSINESS-CLASS AIRFARE POLICY AND IS NOT INCLUDED IN TAXABLE INCOME. THE FOLLOWING BENEFITS WERE RECEIVED: SUNGWOO KAHNG - $1,247 MARGARET BLOOM - $4,669 JAMES CARR - $853 PART I, LINE 4B BEHAVIOR ANALYST CERTIFICATION BOARD ESTABLISHED A 457(F) PLAN. THE FOLLOWING INDIVIDUAL HAD EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2023: JAMES CARR - $48,722 NO AMOUNTS VESTED FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2023. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE A STANDING COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD OF DIRECTORS, ANY ADVISORY DIRECTOR AND ANY OTHER DIRECTORS APPOINTED OR ELECTED BY THE BOARD OF DIRECTORS TO SERVE ON THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, REPORTING TO THE BOARD OF DIRECTORS AT ITS SUCCEEDING MEETING OF ANY ACTION TAKEN; PROVIDED, HOWEVER, THAT THE EXECUTIVE COMMITTEE SHALL NOT (A) FILL VACANCIES ON THE BOARD OR A COMMITTEE OF THE BOARD; OR (B) ADOPT, AMEND, OR REPEAL THE BYLAWS OR ANY OTHER GOVERNING POLICY OF THE BOARD OF DIRECTORS. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED BY ONE OR MORE EXECUTIVE COMMITTEE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A TERMS WHICH BECOME VACANT AND WHICH ARE NOT APPOINTED UNDER SECTION 2 A OF THIS ARTICLE SHALL BE ELECTED BY THE CERTIFICANTS OF THE CORPORATION, IN THE MANNER SPECIFIED BY THE CORPORATION. AT LEAST ONE OF THESE ELECTED DIRECTORS SHALL HOLD THE BCBA-D DESIGNATION. AT LEAST TWO OF THESE ELECTED DIRECTORS SHALL BE A MASTER'S LEVEL BOARD CERTIFIED BEHAVIOR ANALYST ("BCBA"). AT LEAST ONE OF THESE ELECTED DIRECTORS SHALL BE CERTIFIED BY THE CORPORATION AS A BOARD CERTIFIED ASSISTANT BEHAVIOR ANALYST ("BCABA"). THE REMAINING DIRECTORS ELECTED UNDER THIS PROVISION MAY BE CERTIFIED EITHER AS BOARD CERTIFIED ASSISTANT BEHAVIOR ANALYSTS, BOARD CERTIFIED BEHAVIOR ANALYSTS, AS SHALL BE DETERMINED BY THE ELECTIONS COMMITTEE IN PREPARING A SLATE OF NOMINEES FOR ELECTION UNDER THIS PROVISION. AT LEAST ONE OF THESE ELECTED DIRECTORS SHALL BE A CITIZEN OF A COUNTRY OUTSIDE OF THE UNITED STATES. IN THE ELECTION OF DIRECTORS UNDER THIS SECTION, THE BCABA REPRESENTATIVE SHALL BE ELECTED BY ACTIVE BCABA CERTIFICANTS. BCBA DIRECTORS SHALL BE ELECTED BY ACTIVE BCBA AND BCABA CERTIFICANTS. THE TERM FOR ANY DIRECTOR ELECTED UNDER THIS PROVISION SHALL BE AS DESCRIBED IN SECTION 3 OF THIS ARTICLE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL AT THEIR SUMMER OR EARLY FALL MEETING. THE FINAL VERSION OF THE FORM IS SUBSEQUENTLY SHARED WITH THE BOARD OF DIRECTORS. MANAGEMENT REVIEWS THE FORM 990 WITH THE PAID PREPARER PRIOR TO THE EXECUTIVE COMMITTEE PRESENTATION. FORM 990, PART VI, SECTION B, LINE 12C THE BACB REQUIRES ALL DIRECTORS AND OFFICERS TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. ADDITIONALLY, DIRECTORS ANNUALLY IDENTIFY AFFILIATIONS OR INTERESTS THAT COULD CAUSE AN ACTUAL OR APPARENT CONFLICT OF INTEREST. DEPENDING ON THE NATURE OF THE CONFLICT, CONFLICTS ARE REVIEWED BY THE BOARD OR THE EXECUTIVE COMMITTEE OF THE BOARD. EACH BOARD MEMBER IS REQUIRED TO REFRAIN FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH HE/SHE HAS AN INTEREST, OR OTHERWISE ATTEMPTING TO EXERT ANY INFLUENCE ON THE BACB TO AFFECT A DECISION TO PARTICIPATE OR NOT PARTICIPATE IN SUCH TRANSACTION. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. CONFLICT OF INTEREST POLICY COMPLIANCE STATEMENTS ARE OBTAINED ANNUALLY FROM DIRECTORS AND OFFICERS OF THE BACB BOARD OF DIRECTORS. THE BACB PROHIBITS DIRECTORS AND OFFICERS OF THE BOARD FROM PARTICIPATING IN ANY MATTER WHERE HE OR SHE HAS AN ACTUAL CONFLICT OF INTEREST. BACB PROVIDES A PROCESS FOR DOCUMENTING AND ADDRESSING APPARENT CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS REVIEWED BY THE BOARD AND SET BY AN EXECUTIVE COMPENSATION COMMITTEE WITHIN PARAMETERS APPROVED BY THE BOARD. THE EXECUTIVE COMPENSATION COMMITTEE CAREFULLY REVIEWED DOCUMENTS RELATED TO CEO PERFORMANCE AND ACCOMPLISHMENT OF TARGET GOALS, MADE SALARY COMPARISONS USING GUIDESTAR AND/OR THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES CEO COMPENSATION SURVEY RESULTS, CONSIDERED COST OF LIVING DATA, AND GATHERED INPUT FROM BOARD MEMBERS AND STAFF. THE BOARD RETAINED THE FIRM OF STRATEGIC PERFORMANCE GROUP TO COMPLETE A CEO SALARY COMPARABILITY STUDY. INDEPENDENT CONSULTATION IS OBTAINED APPROXIMATELY EVERY THREE YEARS. STRATEGIC PERFORMANCE GROUP USES A NUMBER OF SURVEYS, COMPARING SALARIES BASED ON THE SIZE OF THE ORGANIZATION, SIMILAR TYPES OF ORGANIZATIONS, THE NON-PROFIT INDUSTRY, REGIONAL, AND OTHER FACTORS. THE EXECUTIVE COMPENSATION COMMITTEE CONSIDERS THE DATA REPORTED FROM STRATEGIC PERFORMANCE GROUP AND OTHER SOURCES OF INFORMATION IN DETERMINING THE CEO'S SALARY AND INCENTIVE COMPENSATION. THE EXECUTIVE COMPENSATION COMMITTEE THEN DELIBERATES AND VOTES TO APPROVE THE CEO'S COMPENSATION PACKAGE. THE PROCESS, DELIBERATIONS AND APPROVED COMPENSATION PACKAGE WAS DOCUMENTED IN THE MEETING MINUTES. THE PROCESS WAS LAST UNDERTAKEN IN 2022. COMPENSATION FOR THE BACB'S OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY THE CEO WHO UTILIZES COMPARABLE NON-PROFIT DATA TO DETERMINE FAIR AND REASONABLE COMPENSATION FOR THE SIZE OF THE ORGANIZATION, THE RESPONSIBILITIES OF THE POSITION, EDUCATION LEVEL AND YEARS OF EXPERIENCE, ALONG WITH THE ORGANIZATION'S CURRENT FINANCIAL POSITION. THIS PROCESS LAST OCCURRED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ELECTRONICALLY OR IN HARD COPY UPON REQUEST. PART XII LINE 1 THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 SINGLE PARENT TITLE HOLDING COMPANY CO 501(C)(2) N/A BEHAVIOR ANALYST CERTIFICATION BOARD INC 1 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 BACB PROPERTY B 998487 CASH PAYMENT BACB PROPERTY K 1030503 BOOK