2023-09-06T16:41:24-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-01-01 593514321 BEHAVIOR ANALYST CERTIFICATION BOARD INC BEHA 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 7204384321 2023-09-05 1 JAMES CARR PHD BCBA-D XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2023-09-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES CARR PHD BCBA-D 7950 SHAFFER PARKWAY LITTLETON CO 80127 23211432 0 X WWW.BACB.COM X 1998 FL PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES. 12 12 114 80 185949 48939 0 134067 24857894 22114399 131066 11503 0 0 24988960 22259969 2503470 43090 0 0 8535255 9470652 0 0 0 9454100 10161590 20492825 19675332 4496135 2584637 13618114 15831055 0 0 13618114 15831055 WE PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES BY SYSTEMATICALLY ESTABLISHING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. 0 0 17290202 43090 21928450 PROVIDE CREDENTIALING, STANDARDS DEVELOPMENT AND ENFORCEMENT, EXAMINATION ADMINISTRATIONS AND REGULATORY COORDINATION AND ASSISTANCE FOR BEHAVIOR ANALYSTS. 17290202 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 1 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 15 0 1 114 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 VICE PRESIDENT 2.00 1.00 X X 0 0 0 FLORENCE DIGENNARO REED PHD BCBA-D - TREASURER 2.00 1.00 X X 0 0 0 MARLENE BROWN MS MASTERS BCBA SECRETARY 2.00 1.00 X X 0 0 0 ANGELIKA ANDERSON PHD BCBA-D INTL REP - BCABA REP 2.00 0.00 X 0 0 0 SADIE ANDERSON RBT REPRESENTATIVE 2.00 0.00 X 0 0 0 BREANNE HARTLEY DIRECTOR 2.00 0.00 X 0 0 0 JULIE KOUDYS PHD CPSYCH BCBA-D INTERNATIONAL REP 2.00 0.00 X 0 0 0 CHRISSY MCNAIR CONSUMER REP 2.00 0.00 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 ERIC VICI BCABA REPRESENTATIVE 2.00 0.00 X 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 40.00 1.00 X 369110 0 90296 MELISSA NOSIK PHD BCBA-D DEPUTY CEO 40.00 0.00 X 217741 0 31465 MARGARET BLOOM ESQ CHIEF LEGAL COUNSEL 40.00 0.00 X 207506 0 26699 MOLLI LUKE PHD BCBA-D CHIEF CERTIFICATION/LEARNING OFFICER 40.00 0.00 X 165569 0 28740 DAVE FRAZELL DIRECTOR OF OPERATIONS 40.00 0.00 X 150662 0 24655 JOHN KRAMER SOFTWARE DEVELOPMENT MANAGER 40.00 0.00 X 126968 0 15441 1237556 0 217296 12 0 1 0 HOWELL CONSTRUCTION 8085 E HARVARD AVENUE DENVER CO 80231 BUILDING CONSTRUCTION 6539698 PEARSON VUE 5601 GREEN VALLEY DRIVE BLOOMINGTON MN 55437 EXAM ADMIN./TEST DEVELOPMENT 5702852 UNCOMMON SOLUTIONS INC 6530 S YOSEMITE ST GREENWOOD VILLAGE CO 80111 IT SUPPORT 517589 FOUNDATION FOR INTERNATIONAL SERVICES 505 5TH AVE S 101 EDMONDS WA 98020 EDUCATIONAL REVIEW 112620 4 134067 134067 TEST ADMINISTRATION FE 611430 7532287 7532287 RECERTIFICATION FEES 611430 4500520 4500520 RBT RENEWAL FEES 611430 3369515 3369515 BCBA & BCABA APP. FEES 611430 3032665 3032665 RBT APPLICATION FEES 611430 2586045 2586045 1093367 907418 185949 22114399 68438 68438 894528 947521 3942 -52993 -3942 -56935 -56935 22259969 21928450 185949 11503 28140 28140 14950 14950 447806 268684 179122 6657481 5793783 863698 401176 360187 40989 1408024 1211401 196623 556165 470794 85371 289981 275482 14499 33790 33790 29295 29295 384406 341616 42790 926321 468241 458080 1165597 878782 286815 662664 569891 92773 515601 484308 31293 120627 107236 13391 86962 77308 9654 40781 36254 4527 EXAM ADMINISTRATION 5702852 5702852 PROGRAM SUP SERVICES 180910 180910 UBIT TAXES 21803 19383 2420 19675332 17290202 2385130 0 5266100 3027765 4634291 8647160 1883819 745876 714997 1137943 2991692 3018187 11034 0 13618114 15831055 0 0 X 13618114 15831055 13618114 15831055 13618114 15831055 2584637 -371696 0 X X 0 1 X 1 0 X 877600 134067 1011667 7737798 11785180 15828372 24661205 21928450 81941005 7737798 11785180 16705972 24661205 22062517 82952672 2103 3290 1830 1810 1120 10153 0 2103 3290 1830 1810 1120 10153 82942519 29927 58755 81736 47859 68438 286715 207811 204367 99925 87013 49939 649055 237738 263122 181661 134872 118377 935770 7975536 12048302 16887633 24796077 22180894 83888442 0.98870 0.98540 0.01120 0.01440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 19539321 19539321 1000000 250000 0 0 636118 882065 1000000 1000000 3518183 5277275 5500 11000 16500 159030 220516 250000 250000 879546 1319319 11000 11000 1883819 745876 1137943 1137943 X 21724911 -371696 -371696 22096607 29295 134067 163362 22259969 19562264 -83773 -83773 19646037 29295 29295 19675332 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 $21,804 AND $2,991 FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, RESPECTIVELY. BACB FOLLOWS 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 STATEMENT AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE CONSOLIDATED FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION REVENUE INCLUDED IN EXPENSES ON AUDITED F/S 134,067. PART XII, LINE 2D - OTHER ADJUSTMENTS: BACB PROPERTY EXPENSES 578,891. INTERCOMPANY RENT EXPENSE FOR BACB FROM BACB PROPERTY -528,597. CONTRIBUTION REVENUE INCLUDED IN EXPENSES ON AUDITED F/S -134,067. 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS 14950 0 0 0 0 0 0 14950 0 14950 EAST ASIA AND THE PACIFIC GRANT FOR PROFESSIONAL RECOGNITION IN EAST ASIA AND PASIFIC 14590 WIRE TRANSFER 0 N/A N/A 0 1 0 0 0 0 0 0 PART I, LINE 2: THE BOARD OF DIRECTORS PRE-APPROVES AN AMOUNT TO BE ALLOCATED FOR GRANTS EACH YEAR. THE COMMITTEE ON PHILANTHROPY (CONSISTING OF MEMBERS OF THE BOARD OF DIRECTORS), THE EXECUTIVE COMMITTEE, AND THE CEO ARE ALL AUTHORIZED TO APPROVE GRANTS UP TO THE BOARD-APPROVED ALLOCATED AMOUNT. PART I, LINE 3: THE ACCOUNTING METHOD USED IS MODIFIED CASH BASIS. PART III ACCOUNTING METHOD: 1 CALIFORNIA ASSOCIATION FOR BEHAVIOR ANALYSIS 6114 LA SALLE AVE NO 326 OAKLAND CA 94611 943306696 501(C)6 12000 0 N/A N/A NATIONAL WESTERN CONFERENCE SPONSORSHIP 0 1 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 323889 0 45221 0 0 0 77023 0 13273 0 459406 0 0 0 MELISSA NOSIK PHD BCBA-D DEPUTY CEO 205633 0 12108 0 0 0 21588 0 9877 0 249206 0 0 0 MARGARET BLOOM ESQ CHIEF LEGAL COUNSEL 198392 0 9114 0 0 0 22060 0 4639 0 234205 0 0 0 MOLLI LUKE PHD BCBA-D CHIEF CERTIFICATION/LEARNING OFFICER 154461 0 11108 0 0 0 15391 0 13349 0 194309 0 0 0 DAVE FRAZELL DIRECTOR OF OPERATIONS 142554 0 8108 0 0 0 15578 0 9077 0 175317 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: BREANNE HARTLEY - $738 SUNGWOO KAHNG - $1,162 JAMES CARR - $1,763 MARGARET BLOOM - $1,155 MELISSA NOSIK - $1,829 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, 2022: JAMES CARR - $45,113 NO AMOUNTS VESTED FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2022. 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 2022. 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 CHANGE FROM THRE 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 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 BACB PROPERTY C 134667 CASH PAYMENT BACB PROPERTY K 662664 CASH PAYMENT BACB PROPERTY P 484067 CASH PAYMENT