2020-09-25T18:47:43-05:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 370 INTERLOCKEN BOULEVARD SUITE 500 BROOMFIELD CO 80021 990 2019-01-01 593514321 BEHAVIOR ANALYST CERTIFICATION BOARD INC BEHA 7202045801 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD CHIEF EXECUTIVE OFFICER 7202045801 2020-09-22 1 ADAM PYZDROWSKI P01603682 3034668822 2020-09-22 67.137.57.251 2020-09-22 15:32:18 MD P 5E83B4D2F623A1635B106737111B0ED595857C68 B0F20A2C418003751BE3F629DD3F8966F595D052 2019 2021-01-29 14:40:06Z JAMES CARR PHD 7950 SHAFFER PARKWAY LITTLETON CO 80127 12640668 0 X WWW.BACB.COM X 1998 FL PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE. 12 12 81 12 341516 203367 0 0 8037383 12126696 26056 126594 0 0 8063439 12253290 1479002 861713 0 0 4011508 5543757 0 0 0 1972453 3316893 7462963 9722363 600476 2530927 4540532 7241870 1 0 4540531 7241870 WE PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE BY SYSTEMATICALLY ESTABLISHING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. 0 0 7821111 861713 11785180 PROVIDE CREDENTIALING, STANDARDS DEVELOPMENT AND ENFORCEMENT, EXAMINATION ADMINISTRATIONS AND REGULATORY COORDINATION AND ASSISTANCE FOR BEHAVIOR ANALYSTS. 7821111 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 81 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X BOB JOHNS 7202045801 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 40.00 1.00 X 311218 0 49284 MELISSA NOSIK PHD BCBA-D DEPUTY CEO 40.00 0.00 X 179609 0 21542 MARGARET BLOOM ESQ DIR REG AFFAIRS & CHIEF LEGAL CNSL 40.00 0.00 X 173842 0 23760 DAVE FRAZELL DIRECTOR OF OPERATIONS 40.00 0.00 X 128228 0 24546 TYRA SELLERS DIRECTOR OF ETHICS 40.00 0.00 X 116940 0 38931 MOLLI LUKE PHD BCBA-D DIRECTOR OF CERTIFICANT SERVICES 40.00 0.00 X 116688 0 36869 FAE MELLICHAMP PYSCHOMETRICIAN 40.00 0.00 X 115635 0 29245 BRIDGET TAYLOR PSYD BCBA-D PRESIDENT 2.00 1.00 X X 0 0 0 JONATHAN BAKER PHD BCBA-D VICE PRESIDENT 2.00 1.00 X X 0 0 0 MARK LISTER BCABA TREASURER 2.00 1.00 X X 0 0 0 MOLLY DUBUQUE MA BCBA CO-SECRETARY 2.00 1.00 X X 0 0 0 ANGELIKA ANDERSON PHD BCBA-D INTERNATIONAL REPRESENTATIVE 2.00 1.00 X 0 0 0 MARLENE BROWN MS BCBA MASTER'S BCBA REPRESENTATIVE 2.00 0.00 X 0 0 0 IVY CHONG PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 KRISTIN ETHERTON MS RBT DIRECTOR, RBT REP 2.00 0.00 X 0 0 0 SUNGWOO KAHNG PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 JAMES MOORE PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 ELI NEWCOMB MED BCBA MASTER'S BCBA REP THRU 08-19 2.00 0.00 X 0 0 0 JENNICA VELASQUEZ-NILL DTR, CONSUMER REP 2.00 0.00 X 0 0 0 FRANCISCO-JAVIER VIRUES-ORTEGA PHD, BCBA-D DTR, INTNL REP 2.00 0.00 X 0 0 0 1142160 0 224177 7 0 1 0 PEARSON VUE 13036 COLLECTIONS CENTER DR CHICAGO IL 60693 TEST ADMINISTRATION 229478 EDP RECRUITING SERVICES 7340 E CALEY AVE STE 340 ENGLEWOOD CO 80111 CONTRACT IT DEV. EMP.'S EDP 213298 MICROSOFT PO BOX 842103 DALLAS TX 75284 HOSTING 174406 ORACLE AMERICA INC 15612 COLLECTIONS CENTER DR CHICAGO IL 60693 NETSUITE SERVICE 144440 NEIL MARTIN 3 DALLIN ROAD LONDON UK SE183NY CONTRACT DIR. OF INT. DEV. 126689 5 RECERTIFICATION FEES 611430 4232885 4232885 BCBA & BCABA APP. FEES 611430 3380288 3380288 RBT APPLICATION FEES 611430 2092800 2092800 RBT RENEWAL FEES 611430 1286770 1286770 OTHER INCOME 611430 539323 197807 341516 594630 594630 12126696 58755 58755 455217 387378 67839 67839 67839 12253290 11785180 341516 126594 861713 861713 814383 569132 245251 3436803 2760261 676542 142083 115375 26708 821793 650022 171771 328695 258086 70609 71118 55841 15277 29755 23363 6392 14363 11277 3086 74976 58869 16107 708150 556029 152121 618420 485574 132846 626664 492047 134617 543342 426624 116718 103410 81196 22214 37699 29601 8098 EXAM ADMIN & REL COSTS 229106 179891 49215 DUES, FEES, & SUBS 107422 84346 23076 PROGRAM SUP SERVICES 103145 80988 22157 TAXES 37165 29181 7984 12158 11695 463 9722363 7821111 1901252 0 2405142 4431886 1690433 542373 978204 1148060 1146151 1650890 1 11034 11034 4540532 7241870 1 0 1 0 X 4540531 7241870 4540531 7241870 4540532 7241870 2530927 170412 0 X X 0 1 X 1 0 X 4595306 4440305 7278729 7737798 11785180 35837318 4595306 4440305 7278729 7737798 11785180 35837318 3120 2655 3121 2103 3290 14289 0 3120 2655 3121 2103 3290 14289 35823029 29824 31299 28569 29927 58755 178374 85440 117734 144545 213724 204367 765810 115264 149033 173114 243651 263122 944184 4710570 4589338 7451843 7981449 12048302 36781502 0.97390 0.97430 0.02570 0.02520 X 0 5500 5500 9716864 9722364 636118 159030 0 0 389402 454788 523148 636118 2003456 3005184 39701 36241 21580 5500 103022 97351 113697 130787 159030 500865 751298 1690433 542373 1148060 1148060 X 12409339 170412 170412 12238927 14363 14363 12253290 8733717 500944 500944 8232773 14363 1475227 1489590 9722363 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 500,944. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM BACB TO BACB PROPERTY 848,563. INTERCOMPANY RENT EXPENSE FOR BACB FROM BACB PROPERTY 626,664. EUROPE 0 1 PROGRAM SERVICES INTERNATIONAL OUTREACH 217203 0 1 0 0 0 1 217203 0 217203 0 0 1 0 0 0 PART III ACCOUNTING METHOD: 0 CALIFORNIA STATE UNIVERSITY NORTHRIDGE 18111 NORDHOFF STREET NORTHRIDGE CA 91330 954358677 STATE OF CA 8339 N/A N/A SEE PART IV BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 501(C)(2) 848563 N/A N/A BUILDING MAINTENANCE 1 1 PART I, LINE 2: THE BOARD OF DIRECTORS PRE-APPROVES AN AMOUNT TO BE ALLOCATED FOR GRANTS EACH YEAR. THE COMMITTEE ON PHILANTHROPY (CONSISTING OF MEMBERS OF THE BOARD OF DIRECTORS), THE EXECUTIVE COMMITTEE, AND THE CEO ARE ALL AUTHORIZED TO APPROVE GRANTS UP TO THE BOARD-APPROVED ALLOCATED AMOUNT. SCHEDULE I PART II LINE 1(H) CALIFORNIA STATE UNIVERSITY - PURPOSE OF GRANT OR ASSISTANCE: FUNDING FOR PROJECT TO REDUCE THE KNOWLEDGE GAP IN THE EFFECTIVE INTERVENTION OF CHALLENGING BEHAVIORS AND STIMULATE INTEREST IN THE BACB CREDENTIAL IN CHENNAI, INDIA. X X X X 0 0 0 0 0 0 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 279257 0 30918 0 1043 0 22000 0 27284 0 360502 0 0 0 MELISSA NOSIK PHD BCBA-D DEPUTY CEO 171941 0 5425 0 2243 0 11146 0 10396 0 201151 0 0 0 MARGARET BLOOM ESQ DIR REG AFFAIRS & CHIEF LEGAL CNSL 167374 0 5425 0 1043 0 13352 0 10408 0 197602 0 0 0 DAVE FRAZELL DIRECTOR OF OPERATIONS 121760 0 5425 0 1043 0 4205 0 20341 0 152774 0 0 0 TYRA SELLERS DIRECTOR OF ETHICS 109918 0 5425 0 1597 0 11147 0 27784 0 155871 0 0 0 MOLLI LUKE PHD BCBA-D DIRECTOR OF CERTIFICANT SERVICES 110222 0 5425 0 1041 0 8845 0 28024 0 153557 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL BE A STANDING COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD OF DIRECTORS, ANY ADVISORY DIRECTOR AND ANY OTHER DIRECTORS APPOINTED OR ELECTED BY THE BOARD OF DIRECTORS TO SERVE ON THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, REPORTING TO THE BOARD OF DIRECTORS AT ITS SUCCEEDING MEETING OF ANY ACTION TAKEN; PROVIDED, HOWEVER, THAT THE EXECUTIVE COMMITTEE SHALL NOT (A) FILL VACANCIES ON THE BOARD OR A COMMITTEE OF THE BOARD; OR (B) ADOPT, AMEND, OR REPEAL THE BYLAWS OR ANY OTHER GOVERNING POLICY OF THE BOARD OF DIRECTORS. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED BY ONE OR MORE EXECUTIVE COMMITTEE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A TERMS WHICH BECOME VACANT AND WHICH ARE NOT APPOINTED UNDER SECTION 2 A OF THIS ARTICLE SHALL BE ELECTED BY THE CERTIFICANTS OF THE CORPORATION, IN THE MANNER SPECIFIED BY THE CORPORATION. AT LEAST ONE OF THESE ELECTED DIRECTORS SHALL HOLD THE BCBA-D DESIGNATION. AT LEAST ONE 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 TWO OF THESE ELECTED DIRECTORS SHALL BE CITIZENS OF NON-UNITED STATES COUNTRIES. 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 ENTIRE BOARD AND IS REVIEWED AND APPROVED AT THE BOARD MEETING HELD IN CONJUNCTION WITH ANNUAL MEETING. MANAGEMENT REVIEWS THE FORM 990 WITH THE PAID PREPARER PRIOR TO THE BOARD MEETING 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 AUGUST 2018. 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 2019. 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. PART XII LINE 2C THE PROCESS FOR OVERSEEING AND SELECTING AN ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 SINGLE PARENT TITLE HOLDING COMPANY CO 501(C)(2) N/A BEHAVIOR ANALYST CERTIFICATION BOARD INC 1 BEHAVIOR ANALYST CERTIFICATION BOARD LTD 43 OWSTON ROAD DEPT 920 CARCROFT DONCASTER ENGLAND UK EDUCATION ABOUT THE BACB UK BEHAVIOR ANALYST CERTIFICATION BOARD INC C 689 1 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 BACB PROPERTY B 848563 CASH PAYMENT BACB PROPERTY K 626664 CASH PAYMENT