BEHAVIOR ANALYST CERTIFICATION BOARD INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- BEHAVIOR ANALYST CERTIFICATION BOARD INC (EIN 59-3514321)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-10-06
- IRS object ID
- 202232799349301193
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-10-06T16:01:20-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8390 EAST CRESCENT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 300 | AddressLine2Txt |
| City | GREENWOOD VILLAGE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593514321 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEHAVIOR ANALYST CERTIFICATION BOARD | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BEHA | BusinessNameControlTxt |
| Phone | 7202045801 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7950 SHAFFER PARKWAY | AddressLine1Txt |
| City | LITTLETON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80127 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES CARR PHD BCBA-D | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 7202045801 | PhoneNum |
| Signature | 2022-10-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAMES | PersonFirstNm |
| Person Last | CARR PHD BCBA-D | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH HINTZ | PreparerPersonNm |
| PTIN | P00492291 | PTIN |
| Phone | 3037795710 | PhoneNum |
| Preparation | 2022-10-05 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES CARR PHD BCBA-D | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7950 SHAFFER PARKWAY | AddressLine1Txt |
| City | LITTLETON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80127 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,814,164 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BACB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 116 | TotalEmployeeCnt |
| Total Volunteers | 128 | TotalVolunteersCnt |
| Total Gross UBI | $196,689 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $86,013 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $877,600 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,031,048 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,857,894 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$700,681 | PYInvestmentIncomeAmt |
| CY Investment Income | $131,066 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $16,207,967 | PYTotalRevenueAmt |
| CY Total Revenue | $24,988,960 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $668,241 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,503,470 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,001,783 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,535,255 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,069,318 | PYOtherExpensesAmt |
| CY Other Expenses | $9,454,100 | CYOtherExpensesAmt |
| PY Total Expenses | $14,739,342 | PYTotalExpensesAmt |
| CY Total Expenses | $20,492,825 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,468,625 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,496,135 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,810,198 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,618,114 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,810,198 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,618,114 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE BY SYSTEMATICALLY ESTABLISHING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,632,490 | ExpenseAmt |
| Grant | $2,503,470 | GrantAmt |
| Revenue | $24,661,205 | RevenueAmt |
| Desc | PROVIDE CREDENTIALING, STANDARDS DEVELOPMENT AND ENFORCEMENT, EXAMINATION ADMINISTRATIONS AND REGULATORY COORDINATION AND ASSISTANCE FOR BEHAVIOR ANALYSTS. | Desc |
| Total Program Service Expenses | $17,632,490 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 116 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOB JOHNS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7202045801 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7950 SHAFFER PARKWAY | AddressLine1Txt |
| City | LITTLETON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80127 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| JAMES CARR PHD BCBA-D | ||||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | 1.00 | Yes (X) | $346,264 | $0 | $46,102 | ||
| MELISSA NOSIK PHD BCBA-D | ||||||||
| DEPUTY CEO | 40.00 | 0.00 | $196,192 | $0 | $42,311 | Yes (X) | ||
| MARGARET BLOOM ESQ | ||||||||
| CHIEF LEGAL COUNSEL | 40.00 | 0.00 | $197,786 | $0 | $26,994 | Yes (X) | ||
| DAVE FRAZELL | ||||||||
| DIRECTOR OF OPERATIONS | 40.00 | 0.00 | $141,572 | $0 | $35,037 | Yes (X) | ||
| MOLLI LUKE PHD BCBA-D | ||||||||
| DIRECTOR OF CERTIFICANT SE | 40.00 | 0.00 | $139,871 | $0 | $38,669 | Yes (X) | ||
| TYRA SELLERS PHD BCBA-D | ||||||||
| DIRECTOR OF ETHICS | 40.00 | 0.00 | $127,631 | $0 | $34,383 | Yes (X) | ||
| SUNGWOO KAHNG PHD BCBA-D | ||||||||
| PRESIDENT | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MOLLY DUBUQUE MA BCBA | ||||||||
| VICE PRESIDENT - MASTERS B | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| FLORENCE DIGENNARO REED PHD BCBA-D | ||||||||
| TREASURER | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MARLENE BROWN MS BCBA | ||||||||
| SECRETARY - MASTER'S BCBA | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ANGELIKA ANDERSON PHD BCBA-D | ||||||||
| INTL REP - BCABA REP | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| SADIE ANDERSON | ||||||||
| RBT REPRESENTATIVE | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JULIE KOUDYS PHD CPSYCH BCBA-D | ||||||||
| INTERNATIONAL REP | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CHRISSY MCNAIR | ||||||||
| CONSUMER REP | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| JAMES MOORE PHD BCBA-D | ||||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ADEL NAJDOWSKI PHD BCBA-D | ||||||||
| DIRECTOR | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ERIC VICI | ||||||||
| BCABA REPRESENTATIVE | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,149,316 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $223,496 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PEARSON VUE | |||||
| 5601 GREEN VALLEY DRIVE | BLOOMINGTON | MN | 55437 | EXAM ADMIN./TEST DEVELOPMENT | $5,804,664 |
| UNCOMMON SOLUTIONS INC | |||||
| 6530 S YOSEMITE ST | GREENWOOD VILLAGE | CO | 80111 | IT SUPPORT | $541,066 |
| EPPSTEIN UHEN ARCHITECTS | |||||
| 1899 WYNKOOP STREET SUITE 700 | DENVER | CO | 80202 | BUILDING CONSTRUCTION | $258,138 |
| FOUNDATION FOR INTERNATIONAL SERVICES | |||||
| 505 5TH AVE S 101 | EDMONDS | WA | 98020 | EDUCATIONAL REVIEW | $148,090 |
| JOURNEYTEAM | |||||
| 121 W ELECTION RD 300 | DRAPER | UT | 84020 | IT SUPPORT | $146,253 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TEST ADMINISTRATION FE | 611430 | $7,276,138 | $7,276,138 |
| BCBA & BCABA APP. FEES | 611430 | $6,073,505 | $6,073,505 |
| RECERTIFICATION FEES | 611430 | $5,485,323 | $5,485,323 |
| RBT APPLICATION FEES | 611430 | $2,917,925 | $2,917,925 |
| RBT RENEWAL FEES | 611430 | $2,172,530 | $2,172,530 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $932,473 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $735,784 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $196,689 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,857,894 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,859 | TotalRevenueColumnAmt |
| Exclusion | $47,859 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $908,411 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $825,204 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $83,207 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $83,207 | TotalRevenueColumnAmt |
| Exclusion | $83,207 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,988,960 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,661,205 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $196,689 | UnrelatedBusinessRevenueAmt |
| Exclusion | $131,066 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,503,470 | TotalAmt |
| Program Services | $2,503,470 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $894,606 | TotalAmt |
| Program Services | $628,203 | ProgramServicesAmt |
| Management And General | $266,403 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,509,855 | TotalAmt |
| Program Services | $4,240,994 | ProgramServicesAmt |
| Management And General | $1,268,861 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,703 | TotalAmt |
| Program Services | $249,294 | ProgramServicesAmt |
| Management And General | $75,409 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,313,472 | TotalAmt |
| Program Services | $1,002,519 | ProgramServicesAmt |
| Management And General | $310,953 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $492,619 | TotalAmt |
| Program Services | $374,918 | ProgramServicesAmt |
| Management And General | $117,701 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278,977 | TotalAmt |
| Program Services | $212,321 | ProgramServicesAmt |
| Management And General | $66,656 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,650 | TotalAmt |
| Program Services | $21,805 | ProgramServicesAmt |
| Management And General | $6,845 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,392 | TotalAmt |
| Program Services | $19,325 | ProgramServicesAmt |
| Management And General | $6,067 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,130 | TotalAmt |
| Program Services | $282,456 | ProgramServicesAmt |
| Management And General | $88,674 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,488 | TotalAmt |
| Program Services | $12,549 | ProgramServicesAmt |
| Management And General | $3,939 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $726,974 | TotalAmt |
| Program Services | $553,276 | ProgramServicesAmt |
| Management And General | $173,698 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,026,447 | TotalAmt |
| Program Services | $781,198 | ProgramServicesAmt |
| Management And General | $245,249 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $596,442 | TotalAmt |
| Program Services | $453,934 | ProgramServicesAmt |
| Management And General | $142,508 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,037 | TotalAmt |
| Program Services | $133,717 | ProgramServicesAmt |
| Management And General | $26,320 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,973 | TotalAmt |
| Program Services | $91,308 | ProgramServicesAmt |
| Management And General | $28,665 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,927 | TotalAmt |
| Program Services | $60,069 | ProgramServicesAmt |
| Management And General | $18,858 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,023 | TotalAmt |
| Program Services | $37,310 | ProgramServicesAmt |
| Management And General | $11,713 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EXAM ADMINISTRATION | $5,822,385 | $5,822,385 | |
| PROGRAM SUP SERVICES | $145,655 | $145,655 | |
| LICENSE AND PERMITS | $4,609 | $3,508 | $1,101 |
| TAXES | $2,991 | $2,276 | $715 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,492,825 | TotalAmt |
| Program Services | $17,632,490 | ProgramServicesAmt |
| Management And General | $2,860,335 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,481,638 | BOYAmt |
| EOY | $5,266,100 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,162,594 | BOYAmt |
| EOY | $4,634,291 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,409,346 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $694,349 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $272,733 | BOYAmt |
| EOY | $714,997 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,882,199 | BOYAmt |
| EOY | $2,991,692 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,034 | BOYAmt |
| EOY | $11,034 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,810,198 | BOYAmt |
| EOY | $13,618,114 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,810,198 | BOYAmt |
| EOY | $13,618,114 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,810,198 | BOYAmt |
| EOY | $13,618,114 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,810,198 | BOYAmt |
| EOY | $13,618,114 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,496,135 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $311,781 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $877,600 | CurrentTaxYearMinus1YearAmt |
| Total | $877,600 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,278,729 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,737,798 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,785,180 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,828,372 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,661,205 | CurrentTaxYearAmt |
| Total | $67,291,284 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,278,729 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,737,798 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,785,180 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,705,972 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,661,205 | CurrentTaxYearAmt |
| Total | $68,168,884 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,121 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,290 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,830 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,810 | CurrentTaxYearAmt |
| Total | $12,154 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,121 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,290 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,830 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,810 | CurrentTaxYearAmt |
| Total | $12,154 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $68,156,730 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,569 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,927 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,755 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,736 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,859 | CurrentTaxYearAmt |
| Total | $246,846 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $144,545 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $213,724 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $204,367 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $98,925 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $85,968 | CurrentTaxYearAmt |
| Total | $747,529 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $173,114 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $243,651 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $263,122 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180,661 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $133,827 | CurrentTaxYearAmt |
| Total | $994,375 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,451,843 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,981,449 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,048,302 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,886,633 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,795,032 | CurrentTaxYearAmt |
| Total | $69,163,259 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98540 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97910 | PublicSupportPY509Pct |
| Investment Income CY | 0.01440 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02060 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $0 | PoliticalExpendituresAmt |
| Volunteer Hours | 0 | VolunteerHoursCnt |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $11,000 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $11,000 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $20,481,825 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $20,492,825 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $523,148 | CurrentYearMinus3Amt |
| Current Year Minus2 | $636,118 | CurrentYearMinus2Amt |
| Current Year Minus1 | $882,065 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $3,041,331 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $4,561,997 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $21,580 | CurrentYearMinus3Amt |
| Current Year Minus2 | $5,500 | CurrentYearMinus2Amt |
| Current Year | $11,000 | CurrentYearAmt |
| Total | $38,080 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $130,787 | CurrentYearMinus3Amt |
| Current Year Minus2 | $159,030 | CurrentYearMinus2Amt |
| Current Year Minus1 | $220,516 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $760,333 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,140,500 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $11,000 | CurrentYearAmt |
| Total | $11,000 | TotalAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,409,346 | OtherCostOrOtherBasisAmt |
| Depreciation | $694,349 | DepreciationAmt |
| Book Value | $714,997 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $714,997 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,275,349 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $311,781 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $311,781 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,963,568 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $25,392 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $25,392 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $24,988,960 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,937,932 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $555,011 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $555,011 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,382,921 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $25,392 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $3,084,512 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,109,904 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,492,825 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | BEHAVIOR ANALYST CERTIFICATION BOARD, INC. (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 FINANCIAL STATEMENT AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENTS RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | BACB PROPERTY EXPENSES 555,011. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CONTRIBUTION FROM BACB TO BACB PROPERTY 2,488,070. INTERCOMPANY RENT EXPENSE FOR BACB FROM BACB PROPERTY 596,442. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 1 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | INTERNATIONAL DEVELOPMENT | SpecificServicesProvidedTxt |
| Region Total Expenditures | $200,971 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $200,971 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $200,971 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| BACB PROPERTY | ||||||||||
| 7950 SHAFFER PARKWAY | LITTLETON | CO | 80127 | 462424815 | 501(C)(2) | $2,488,070 | $0 | N/A | N/A | BUILDING MAINTENANCE |
| GEORGIA ASSOCIATION FOR BEHAVIOR ANALYSIS | ||||||||||
| 1799 BRIARCLIFF ROAD PO BOX 15474 | ATLANTA | GA | 30333 | 161616389 | 501(C)(6) | $6,000 | $0 | N/A | N/A | TO AID EFFORTS FOR STATE LICENSURE LEGISLATION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES CARR PHD BCBA-D | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $304,092 | $0 | $42,172 | $0 | $0 | $0 | $22,580 | $0 | $23,522 | $0 | $392,366 | $0 | $0 | $0 |
| MELISSA NOSIK PHD BCBA-D | ||||||||||||||
| DEPUTY CEO | $185,939 | $0 | $10,253 | $0 | $0 | $0 | $21,581 | $0 | $20,730 | $0 | $238,503 | $0 | $0 | $0 |
| MARGARET BLOOM ESQ | ||||||||||||||
| CHIEF LEGAL COUNSEL | $189,558 | $0 | $8,228 | $0 | $0 | $0 | $22,053 | $0 | $4,941 | $0 | $224,780 | $0 | $0 | $0 |
| DAVE FRAZELL | ||||||||||||||
| DIRECTOR OF OPERATIONS | $131,848 | $0 | $9,724 | $0 | $0 | $0 | $15,573 | $0 | $19,464 | $0 | $176,609 | $0 | $0 | $0 |
| MOLLI LUKE PHD BCBA-D | ||||||||||||||
| DIRECTOR OF CERTIFICANT SE | $129,594 | $0 | $10,277 | $0 | $0 | $0 | $15,386 | $0 | $23,283 | $0 | $178,540 | $0 | $0 | $0 |
| TYRA SELLERS PHD BCBA-D | ||||||||||||||
| DIRECTOR OF ETHICS | $119,191 | $0 | $8,440 | $0 | $0 | $0 | $12,719 | $0 | $21,664 | $0 | $162,014 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | FIRST-CLASS AIRFARE WILL BE PAID BY BACB ONLY WHEN DEEMED ALLOWABLE UNDER BACB'S BUSINESS / FIRST-CLASS AIRFARE POLICY AND IS NOT INCLUDED IN TAXABLE INCOME. THE FOLLOWING BENEFITS WERE RECEIVED: JAMES CARR - $578 MISTY BLOOM - $1,322 SUNGWOO KAHNG $1,093 JULIE KOUDYS $2,290 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 4 | THE ORGANIZATIONS BYLAWS WERE UPDATED FOR THE FOLLOWING: LIMIT BOARD MEMBERS TO TWO THREE YEAR TERMS. CHANGE PROCESS FOR NOMINATION OF BOARD'S RBT REPRESENTATIVE. |
| 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. ALL OTHER 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. THE 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 2020. 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 FISCAL YEAR 2020. |
| 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 HAS NOT CHANGED SINCE THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BACB PROPERTY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7950 SHAFFER PARKWAY | AddressLine1Txt |
| City | LITTLETON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80127 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462424815 | EIN |
| Primary Activities | SINGLE PARENT TITLE HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(2) | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEHAVIOR ANALYST CERTIFICATION BOARD INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BACB PROPERTY | ||
| B | $2,488,070 | CASH PAYMENT |
| BACB PROPERTY | ||
| K | $596,442 | CASH PAYMENT |