2018-11-14T20:40:46-06:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 370 INTERLOCKEN BLVD SUITE 500 BROOMFIELD CO 80021 990 2017-01-01 593514321 BEHAVIOR ANALYST CERTIFICATION BOARD INC BEHA 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD CHIEF EXECUTIVE OFFICER 7204384321 2018-10-04 1 ADAM PYZDROWSKI P01603682 3034668822 67.137.57.251 2018-10-04 19:10:24 MD P 80DC5DB5BFAFB5801E5E7B93D71E1403E13A8FE4 A5706C8608D45BD4EE47C41DA66FD9D6FA90524C 2017 2019-02-21 02:37:17Z JAMES CARR PHD 7950 SHAFFER PARKWAY LITTLETON CO 80127 7624031 0 X WWW.BACB.COM X 1998 FL PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE BY ISSUING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. 12 12 58 14 240567 144545 0 0 4653479 7519296 48272 40004 0 0 4701751 7559300 695073 835796 0 0 2560789 3299828 0 0 0 1532175 1960128 4788037 6095752 -86286 1463548 2469229 4028104 1 1 2469228 4028103 WE PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE BY SYSTEMATICALLY ESTABLISHING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. 0 0 4933229 835796 7278729 PROVIDE CREDENTIALING, STANDARDS DEVELOPMENT AND ENFORCEMENT, EXAMINATION ADMINISTRATIONS AND REGULATORY COORDINATION AND ASSISTANCE FOR BEHAVIOR ANALYSTS. 4933229 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 58 1 1 1 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 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 DIRECTOR, PRESIDENT 2.00 1.00 X X 0 0 0 BRIDGET TAYLOR PSYD BCBA-D DIRECTOR, TREASURER 2.00 1.00 X X 0 0 0 JONATHAN BAKER PHD BCBA-D DIRECTOR, CO-SECRETARY 2.00 1.00 X X 0 0 0 ANGELIKA ANDERSON PHD BCBA-D DIRECTOR, INTERNATIONAL REPRESENTATIVE 2.00 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 ERIC LARSSON PHD BCBA-D DIRECTOR 2.00 X 0 0 0 MARK LISTER BCABA DIRECTOR, BCABA REPRESENTATIVE 2.00 X 0 0 0 ELI NEWCOMB MED BCBA DIRECTOR, MASTERS BCBA REPRESENTATIVE 2.00 X 0 0 0 STEPHANIE PETERSON PHD BCBA-D DIRECTOR, FORMER CO-SECRETARY 2.00 X 0 0 0 PAMELA SKUDLAREK RBT DIRECTOR, RBT REPRESENTATIVE 2.00 X 0 0 0 DIANNA VARADY DIRECTOR, FORMER CONSUMER REPRESENTATIVE 2.00 X 0 0 0 JENNICA VELAZQUEZ-NILL DIRECTOR, CONSUMER REPRESENTATIVE 2.00 X 0 0 0 FRANCISCO-JAVIER VIRUES-ORTEGA PHD DIRECTOR, INTERNATIONAL REPRESENTATIVE 2.00 X 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 40.00 1.00 X 266807 0 39684 MOLLI LUKE PHD BCBA-D DIRECTOR OF OPERATIONS 40.00 X 102770 0 21361 MARGARET BLOOM ESQ CHIEF LEGAL OFFICER 40.00 X 155815 0 26078 FAE MELLICHAMP PYSCHOMETRICIAN 40.00 X 107615 0 35214 MELISSA NOSIK PHD BCBA-D DEPUTY CHIEF EXECUTIVE OFFICER 40.00 X 105434 0 15504 EMILY WHITE MSED BCBA DIRECTOR OF CREDENTIALING 40.00 X 102007 0 16153 840448 0 153994 6 0 1 0 RSM US LLP 5155 PAYSHERE CIRCLE CHICAGO IL 60674 DEVELOPMENT, COMPUTER SUPPORT, IT ADVISO 314367 ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD SHORES CA 94065 NETSUITE SERVICE 115474 2 APPLICATION FEES 611430 3358375 3358375 RECERTIFICATION FEES 611430 2790496 2790496 RENEWAL FEES 611430 683465 683465 TEST ADMINISTRATION FE 611430 344765 344765 EMAIL SERVICE REVENUE 519100 240567 240567 101628 101628 7519296 28569 28569 76166 64731 11435 11435 11435 7559300 7278729 240567 40004 700910 700910 134886 134886 612515 366648 245867 2043535 1687117 356418 74569 65098 9471 376406 308733 67673 192803 149956 42847 38785 38785 40827 40827 36241 28618 7623 12449 12449 95364 75305 20059 451446 356289 95157 567684 490055 77629 2659 2100 559 319052 251941 67111 145120 114595 30525 29793 23526 6267 TAXES 94900 74938 19962 MEMBERSHIP DUES, FEES, 89063 70329 18734 36745 32185 4560 6095752 4933229 1162523 0 765632 1983987 1063332 309484 551331 753848 1141231 1279234 1 1 11034 11034 2469229 4028104 1 1 1 1 X 2469228 4028103 2469228 4028103 2469229 4028104 1463548 95327 0 X X 0 1 X 1 0 X 2691476 3688874 4595306 4440305 7278729 22694690 2691476 3688874 4595306 4440305 7278729 22694690 2520 4473 3120 2655 3121 15889 0 2520 4473 3120 2655 3121 15889 22678801 28940 36071 29824 31299 28569 154703 85440 117734 144545 347719 28940 36071 115264 149033 173114 502422 2720416 3724945 4710570 4589338 7451843 23197112 0.97770 0.98030 0.02170 0.01870 X 36241 36241 6059511 6095752 454788 113697 0 0 247120 436114 389402 454788 1527424 2291136 37211 72506 39701 36241 185659 61780 109029 97351 113697 381857 572786 1063332 309484 753848 753848 BACB LTD STOCK PAYABLE 1 1 X 7654627 95327 95327 7559300 0 7559300 6076345 674003 674003 5402342 693410 693410 6095752 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 XII, LINE 2D - OTHER ADJUSTMENTS: BACB PROPERTY EXPENSES 674,003. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM BACB TO BACB PROPERTY 693,410. EUROPE 1 1 PROGRAM SERVICES CERTIFICANT ASSISTANCE 134886 1 1 0 0 1 1 134886 0 134886 0 0 1 0 0 0 0 BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 501(C)(2) 693410 CONSTRUCTION OF A NEW BUILDING. MONTANA ASSOCIATION FOR BEHAVIOR ANALYSIS 771 HELENA FLATS ROAD KALISPELL MT 59901 464103734 501(C)(6) 5000 LEGISLATIVE GRANT IOWA ASSOCIATION FOR BEHAVIOR ANALYSIS 15284 ROSEWOOD DRIVE CLIVE IA 50325 473691171 501(C)(6) 2500 LEGISLATIVE GRANT 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 239781 0 27026 0 0 0 18017 0 21667 0 306491 0 0 0 MARGARET BLOOM ESQ CHIEF LEGAL OFFICER 151732 0 4083 0 0 0 12632 0 13446 0 181893 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 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 2017. 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 2017. 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 134886 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 693410 CASH PAYMENT BEHAVIOR ANALYST CERTIFICATION BOARD LTD B 134886 CASH VALUE