BACB PROPERTY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BACB PROPERTY (EIN 46-2424815)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-19
- IRS object ID
- 202532319349301433
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-19T13:10:02-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 121 SOUTH TEJON STREET SUITE 1100 | AddressLine1Txt |
| City | COLORADO SPRINGS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462424815 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BACB PROPERTY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BACB | BusinessNameControlTxt |
| Phone | 7204384321 | 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 | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 7204384321 | PhoneNum |
| Signature | 2025-08-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH HINTZ | PreparerPersonNm |
| PTIN | P00492291 | PTIN |
| Phone | 7196350330 | PhoneNum |
| Preparation | 2025-08-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES CARR | 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 | $2,284,194 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | TITLE HOLDING COMPANY MAINTAINING PROPERTY FOR USE BY ITS SOLE NON-PROFIT PARENT COMPANY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $998,487 | PYContributionsGrantsAmt |
| CY Contributions Grants | $677,472 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,030,503 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,555,798 | CYProgramServiceRevenueAmt |
| PY Investment Income | $303 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $50,924 | CYOtherRevenueAmt |
| PY Total Revenue | $2,029,293 | PYTotalRevenueAmt |
| CY Total Revenue | $2,284,194 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,153,259 | PYOtherExpensesAmt |
| CY Other Expenses | $1,581,642 | CYOtherExpensesAmt |
| PY Total Expenses | $1,153,259 | PYTotalExpensesAmt |
| CY Total Expenses | $1,581,642 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $876,034 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $702,552 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,028,988 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,456,431 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,918,976 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,643,867 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,110,012 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,812,564 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO HOLD TITLE TO AND MANAGE REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | HELD TITLE TO AND MANAGED REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| 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 | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | 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 | 0 | 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 | JAMES CARR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7204384321 | 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 (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| JAMES CARR PHD BCBA-D | |||||||
| CHIEF EXECUTIVE OFFICER | 1.00 | 40.00 | Yes (X) | $0 | $427,032 | $49,279 | |
| BREANNE HARTLEY PHD BCBA-D | |||||||
| TRES. (THRU 8/24)/PRES. (AS OF 8/24) | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SUNGWOO KAHNG PHD BCBA-D | |||||||
| PRESIDENT (THRU 8/24) | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHRISSY MCNAIR | |||||||
| CONSUMER REP, VP | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| IVY CHONG PHD BCBA-D | |||||||
| TREASURER (AS OF 8/24) | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JULIE KOUDYS | |||||||
| SECRETARY (THRU 8/24) | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SARAH RICHLING PHD BCBA-D | |||||||
| SECRETARY (AS OF 8/24) | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $427,032 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $49,279 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HOWELL CONSTRUCTION | |||||
| 8085 EAST HARVARD AVENUE | DENVER | CO | 80231 | HVAC REPAIRS | $268,287 |
| RUDER BUILT CONSTRUCTION | |||||
| 7010 GRANDVIEW AVENUE | ARVADA | CO | 80002 | REMODEL | $107,085 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $677,472 | RelatedOrganizationsAmt |
| Total Contributions | $677,472 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RENTAL INCOME | Desc |
| Business | 531120 | BusinessCd |
| Total Revenue Column | $1,555,798 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,555,798 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,555,798 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IRA TAX CREDITS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $50,924 | TotalRevenueColumnAmt |
| Exclusion | $50,924 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $50,924 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,284,194 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,555,798 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $50,924 | ExclusionAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,340 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,573 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,725 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $581,359 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REPAIRS AND MAINTENANCE | Desc |
| Total | $521,645 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,581,642 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,556 | BOYAmt |
| EOY | $165,261 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $23,613,439 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,322,269 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,631,432 | BOYAmt |
| EOY | $21,291,170 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,028,988 | BOYAmt |
| EOY | $21,456,431 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,380,451 | BOYAmt |
| EOY | $10,643,867 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $538,525 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,918,976 | BOYAmt |
| EOY | $10,643,867 | 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 | $10,110,012 | BOYAmt |
| EOY | $10,812,564 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,110,012 | BOYAmt |
| EOY | $10,812,564 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,028,988 | BOYAmt |
| EOY | $21,456,431 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $702,552 | ReconcilationRevenueExpnssAmt |
| 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 B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $840,765 | OtherCostOrOtherBasisAmt |
| Book Value | $840,765 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,772,674 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,322,269 | DepreciationAmt |
| Book Value | $20,450,405 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,291,170 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $33,430,533 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $31,146,339 | OtherRevenueAmt |
| Revenue Not Reported | $31,146,339 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,284,194 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,284,194 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $24,529,203 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $22,947,561 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $22,947,561 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,581,642 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,581,642 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | BACB PROPERTY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(2) OF THE IRC. BACB PROPERTY HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE IRC. BACB PROPERTY IS ALSO EXEMPT FROM STATE INCOME TAXES. BACB PROPERTY 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 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: | BEHAVIOR ANALYST CERTIFICATION BOARD, INC REVENUE 33,379,609. INTERCOMPANY RENT AND PROPERTY MAINTENANCE EXPENSE ELIMINATED FROM AFS -2,233,270. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT INCOME NOT INCLUDED ON AFS |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | BEHAVIOR ANALYST CERTIFICATION BOARD, INC EXPENSES 25,180,831. INTERCOMPANY RENT AND PROPERTY MAINTENANCE EXPENSE ELIMINATED FROM AFS -2,233,270. |
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 |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES CARR PHD BCBA-D | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $374,412 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $52,620 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $38,264 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $11,015 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $476,311 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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: SUNG WOO KAHNG - $1,442 FIRST CLASS AIRFARE JAMES CARR - $692 FIRST CLASS AIRFARE |
| PART I, LINE 1B | FIRST CLASS AIRFARE IS REIMBURSED FOR TRAVEL MEETING CERTAIN CRITERIA, SUCH AS DISTANCE OR TIME. |
| PART I, LINE 3 | THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC., THE SOLE MEMBER/PARENT OF THE ORGANIZATION, DETERMINES THE COMPENSATION OF THE CEO BY ULITIZING A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. |
| PART I, LINE 4B | BEHAVIOR ANALYST CERTIFICATION BOARD, INC. ESTABLISHED A 457(F) PLAN. THE FOLLOWING INDIVIDUAL HAD EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2024: JAMES CARR - $59,636 NO AMOUNTS VESTED FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2024. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE MEMBER OF THE ORGANIZATION IS ITS PARENT ORGANIZATION: THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION IS CONTROLLED BY A SINGLE MEMBER/PARENT NON-PROFIT ORGANIZATION: THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. (BACB). THE SOLE PARENT ORGANIZATION ELECTS THE BOARD MEMBERS OF THE ORGANIZATION VIA MAJORITY VOTE. ONLY MEMBERS OF THE BACB EXECUTIVE COMMITTEE SHALL BE ELIGIBLE TO SERVE AS DIRECTORS OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SOLE MEMBER OF BACB PROPERTY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. (BACB), HAS THE RIGHT TO VOTE ON MATTERS AFFECTING THE CORPORATION INCLUDING, BUT NOT LIMITED TO, THE SOLE POWER TO VOTE FOR AND ELECT DIRECTORS OF BACB PROPERTY. BACB ALSO HAS THE ABILITY TO REMOVE ANY DIRECTOR WITH OR WITHOUT CAUSE, AT ANY TIME, AND TO ELECT HIS OR HER SUCCESSOR TO COMPLETE THE UNEXPIRED TERM. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON THE INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 IS PROVIDED TO THE CEO OF THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC., WHO IN TURN SHARES IT WITH THE ENTIRE BOARD PRIOR TO SUBMITTING THE FINAL FORM 990 FOR FILING. |
| 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 C, LINE 19 | THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ELECTRONICALLY OR IN HARD COPY UPON REQUEST. |
| FORM 990, PART XII, LINE 1 | THE FORM 990 IS PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM 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 | BEHAVIOR ANALYST CERTIFICATION BOARD INC | 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 | 593514321 | EIN |
| Primary Activities | STANDARD SETTING AND REGULATORY COORDINATION | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 10 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | 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 | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | 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 |