2025-08-19T13:10:02-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 121 SOUTH TEJON STREET SUITE 1100 COLORADO SPRINGS CO 80903 990 2024-01-01 462424815 BACB PROPERTY BACB 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR CHIEF EXECUTIVE OFFICER 7204384321 2025-08-18 1 1 SARAH HINTZ P00492291 7196350330 2025-08-18 2024 2025-03-06 01:10:19Z JAMES CARR 7950 SHAFFER PARKWAY LITTLETON CO 80127 2284194 0 X N/A X 2013 CO TITLE HOLDING COMPANY MAINTAINING PROPERTY FOR USE BY ITS SOLE NON-PROFIT PARENT COMPANY. 4 4 0 6 0 0 998487 677472 1030503 1555798 303 0 0 50924 2029293 2284194 0 0 0 0 0 0 0 0 0 1153259 1581642 1153259 1581642 876034 702552 22028988 21456431 11918976 10643867 10110012 10812564 TO HOLD TITLE TO AND MANAGE REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. 0 0 HELD TITLE TO AND MANAGED REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 11 0 1 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X JAMES CARR 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 1.00 40.00 X 0 427032 49279 BREANNE HARTLEY PHD BCBA-D TRES. (THRU 8/24)/PRES. (AS OF 8/24) 1.00 2.00 X X 0 0 0 SUNGWOO KAHNG PHD BCBA-D PRESIDENT (THRU 8/24) 1.00 2.00 X X 0 0 0 CHRISSY MCNAIR CONSUMER REP, VP 1.00 2.00 X X 0 0 0 IVY CHONG PHD BCBA-D TREASURER (AS OF 8/24) 1.00 2.00 X X 0 0 0 JULIE KOUDYS SECRETARY (THRU 8/24) 1.00 2.00 X X 0 0 0 SARAH RICHLING PHD BCBA-D SECRETARY (AS OF 8/24) 1.00 2.00 X X 0 0 0 0 427032 49279 0 0 1 0 HOWELL CONSTRUCTION 8085 EAST HARVARD AVENUE DENVER CO 80231 HVAC REPAIRS 268287 RUDER BUILT CONSTRUCTION 7010 GRANDVIEW AVENUE ARVADA CO 80002 REMODEL 107085 2 677472 677472 RENTAL INCOME 531120 1555798 1555798 1555798 IRA TAX CREDITS 900099 50924 50924 50924 2284194 1555798 0 50924 7340 102573 368725 581359 REPAIRS AND MAINTENANCE 521645 1581642 397556 165261 23613439 2322269 21631432 21291170 22028988 21456431 11380451 10643867 538525 0 11918976 10643867 X 10110012 10812564 10110012 10812564 22028988 21456431 702552 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 840765 840765 22772674 2322269 20450405 21291170 X 33430533 31146339 31146339 2284194 0 2284194 24529203 22947561 22947561 1581642 0 1581642 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. X 1 1 0 1 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 0 374412 0 52620 0 0 0 38264 0 11015 0 476311 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: 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. 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. BEHAVIOR ANALYST CERTIFICATION BOARD INC 7950 SHAFFER PARKWAY LITTLETON CO 80127 593514321 STANDARD SETTING AND REGULATORY COORDINATION CO 501(C)(3) LINE 10 N/A 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0