2019-09-23T08:58:11-05:00 2018-12-31 410746749 CLIFTONLARSONALLEN LLP 370 INTERLOCKEN BLVD SUITE 500 BROOMFIELD CO 80021 990 2018-01-01 593514321 BEHAVIOR ANALYST CERTIFICATION BOARD INC BEHA 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD CHIEF EXECUTIVE OFFICER 7204384321 2019-09-09 1 ADAM PYZDROWSKI P01603682 3034668822 67.137.57.251 2019-09-09 13:15:44 MD P CB7CF8D7F2EFC0B7F06C37225779BA248FFFA305 F7A542F42EA5511B1F3E0A9626054208C37219FB 2018 2019-02-21 02:37:17Z JAMES CARR PHD 7950 SHAFFER PARKWAY LITTLETON CO 80127 8397487 0 X WWW.BACB.COM X 1998 FL PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE BY ISSUING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. 11 11 64 14 299585 206811 0 0 7519296 8037383 40004 26056 0 0 7559300 8063439 835796 1479002 0 0 3299828 4011508 0 0 0 1960128 1972453 6095752 7462963 1463548 600476 4028104 4540532 1 1 4028103 4540531 WE PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE BY SYSTEMATICALLY ESTABLISHING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. 0 0 6170993 1479002 7737798 PROVIDE CREDENTIALING, STANDARDS DEVELOPMENT AND ENFORCEMENT, EXAMINATION ADMINISTRATIONS AND REGULATORY COORDINATION AND ASSISTANCE FOR BEHAVIOR ANALYSTS. 6170993 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 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 64 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 ISER DELEON PHD BCBA-D PRESIDENT THRU 8/2018 2.00 1.00 X X 0 0 0 BRIDGET TAYLOR PSYD BCBA-D PRESIDENT/TREASURER 2.00 1.00 X X 0 0 0 ANGELIKA ANDERSON PHD BCBA-D VICE PRESIDENT/ INTERNATIONAL RE 2.00 1.00 X X 0 0 0 MARK LISTER BCABA TREASURER 2.00 1.00 X X 0 0 0 JONATHAN BAKER PHD BCBA-D SECRETARY 2.00 1.00 X X 0 0 0 ELI NEWCOMB MED BCBA DIRECTOR, MASTER'S BCBA REPRESENTATIVE 2.00 X 0 0 0 MOLLY DUBUQUE MA BCBA DIRECTOR, MASTER'S BCBA REPRESENTATIVE 2.00 X 0 0 0 KRISTEN ETHERTON MS RBT DIRECTOR, RBT REPRESENTATIVE 2.00 X 0 0 0 FRANCISCO-JAVIER VIRUES-ORTEGA PHD DIRECTOR, INTERNATIONAL REPRESENTATIVE 1.00 X 0 0 0 IVY CHONG PHD BCBA-D DIRECTOR 2.00 X 0 0 0 SUNGWOO KAHNG PHD BCBA-D DIRECTOR 2.00 X 0 0 0 JENNICA VELAZQUEZ-NILL DIRECTOR, CONSUMER REPRESENTATIVE 2.00 X 0 0 0 ERIC LARSSON PHD BCBA-D DIRECTOR THRU 8/2018 2.00 X 0 0 0 PAMELA SKUDLAREK RBT DIRECTOR THRU 8/2018 2.00 X 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 40.00 1.00 X 298427 0 44959 MOLLI LUKE PHD BCBA-D DIRECTOR OF OPERATIONS 40.00 X 111000 0 31616 MARGARET BLOOM ESQ CHIEF LEGAL OFFICER 40.00 X 164824 0 29864 FAE MELLICHAMP PYSCHOMETRICIAN 40.00 X 111303 0 25841 MELISSA NOSIK PHD BCBA-D DEPUTY CHIEF EXECUTIVE OFFICER 40.00 X 139333 0 25667 DAVE FRAZELL DIRECTOR OF OPERATIONS 40.00 X 113715 0 8940 938602 0 166887 6 0 1 0 EDP RECRUITING SERVICES 7340 E CALEY AVE STE 230 ENGLEWOOD CO 80111 CONTRACT DEVELOPER EMPLOYEES 219064 PEARSON VUE 13036 COLLECTIONS CENTER DR CHICAGO IL 60693 TEST ADMINISTRATION 160671 NETSUITE INC 15612 COLLECTIONS CENTER DR CHICAGO IL 60693 NETSUITE SERVICE 127095 MICROSOFT PO BOX 842103 DALLAS TX 752842103 HOSTING 115802 4 APPLICATION FEES 611430 4511616 4511616 RECERTIFICATION FEES 611430 1917355 1917355 RENEWAL FEES 611430 851405 851405 EMAIL SERVICE REVENUE 519100 299585 299585 TEST ADMINISTRATION FE 611430 259955 259955 197467 197467 8037383 29927 29927 330177 334048 -3871 -3871 -3871 8063439 7737798 299585 26056 1335007 1335007 143995 143995 703345 383090 320255 2476012 2077688 398324 89308 76908 12400 508723 420011 88712 234120 181703 52417 27698 27698 42489 42489 21580 17048 4532 13408 13408 76230 60222 16008 440866 347737 93129 646913 560982 85931 220 174 46 336599 265913 70686 129479 102288 27191 20387 16106 4281 TAXES 90038 71130 18908 MEMBERSHIP DUES, FEES, 70676 55835 14841 HONORARIUMS 38756 38408 348 17114 16748 366 7462963 6170993 1291970 0 1983987 2405142 1417167 438963 753848 978204 1279234 1146151 1 1 11034 11034 4028104 4540532 1 1 1 1 X 4028103 4540531 4028103 4540531 4028104 4540532 600476 -88048 0 X X 0 1 X 1 0 X 3688874 4595306 4440305 7278729 7737798 27741012 3688874 4595306 4440305 7278729 7737798 27741012 4473 3120 2655 3121 2103 15472 0 4473 3120 2655 3121 2103 15472 27725540 36071 29824 31299 28569 29927 155690 85440 117734 144545 213724 561443 36071 115264 149033 173114 243651 717133 3724945 4710570 4589338 7451843 7981449 28458145 0.97430 0.97770 0.02520 0.02170 X 0 21580 21580 7441383 7462963 523148 130787 0 0 436114 389402 454788 523148 1803452 2705178 72506 39701 36241 21580 170028 109029 97351 113697 130787 450864 676296 1417167 438963 978204 978204 BACB LTD STOCK PAYABLE 1 1 X 8014566 -88048 -88048 8102614 13408 -52583 -39175 8063439 6689781 539233 539233 6150548 13408 1299007 1312415 7462963 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 STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. PART XI, LINE 4B - OTHER ADJUSTMENTS: BACB PROPERTY INSURANCE PROCEEDS -52,583. PART XII, LINE 2D - OTHER ADJUSTMENTS: BACB PROPERTY EXPENSES 539,233. ROUNDING PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM BACB TO BACB PROPERTY 1,299,007. EUROPE 1 1 PROGRAM SERVICES CERTIFICANT ASSISTANCE 143995 1 1 0 0 1 1 143995 0 143995 0 0 1 0 0 0 0 BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 501(C)(2) 1299007 BUILDING MAINTENANCE COUNCIL OF AUTISM SERVICE PROVIDERS 401 EDGEWATER PLACE SUITE 600 WAKEFIELD MA 01880 811254601 501(C)(6) 25000 STANDARDS-DEVELOPMENT 0 2 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. X X X X 0 0 0 0 0 0 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 261942 0 36485 0 0 0 21565 0 23394 0 343386 0 0 0 MARGARET BLOOM ESQ CHIEF LEGAL OFFICER 160024 0 4800 0 0 0 12632 0 17232 0 194688 0 0 0 MELISSA NOSIK PHD BCBA-D DEPUTY CHIEF EXECUTIVE OFFICER 134133 0 5200 0 0 0 8435 0 17232 0 165000 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 4 THE BYLAWS WERE AMENDED TO ADD THE POSITION OF VICE PRESIDENT OF THE BOARD AS AN OFFICER OF THE ORGANIZATION. THE VICE PRESIDENT MUST BE ELECTED OR APPOINTED BY THE BOARD OF DIRECTORS. THE VICE PRESIDENT IS TO SERVE AS AN ASSISTANT TO THE PRESIDENT AND PRESIDE OVER MEETINGS OF THE BOARD OF DIRECTORS IN THE ABSENCE OF THE PRESIDENT. IN THE DISCRETION OF THE BOARD OF DIRECTORS, THE VICE PRESIDENT WILL TYPICALLY BE ELECTED TO, AND EXPECTED TO ASSUME, THE OFFICE OF PRESIDENT, UPON EXPIRATION OF THE PRESIDENT'S TERM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 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 PREFORMANCE AND ACCOMPLISHMENT OF TARGET GOALS, MADE SALARY COMPAIRISONS 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 2018. 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 ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 SINGLE PARENT TITLE HOLDING COMPANY CO 501(C)(2) BEHAVIOR ANALYST CERTIFICATION BOARD INC 1 BEHAVIOR ANALYST CERTIFICATION BOARD LTD 43 OWSTON ROAD DEPT 920 CARCROFT DONCASTER ENGLAND UK BEHAVIOR ANALYSIS SERVICES UK BEHVAIOR ANALYST CERTIFICATION BOARD INC C 154216 1 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 BACB PROPERTY B 1299007 CASH PAYMENT BEHAVIOR ANALYST CERTIFICATION BOARD LTD B 143995 CASH VALUE