2016-11-15T15:22:30-06:00 2015-12-31 410746749 CLIFTONLARSONALLEN LLP 370 INTERLOCKEN BLVD SUITE 500 BROOMFIELD CO 80021 990 2015-01-01 462424815 BACB PROPERTY BACB 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR CHIEF EXECUTIVE OFFICER 7204384321 2016-11-14 1 ADAM PYZDROWSKI P01603682 3034668822 2015 2017-02-10 21:41:12Z X JAMES CARR PHD 7950 SHAFFER PARKWAY LITTLETON CO 80127 2315949 0 X N/A X 2013 CO TITLE HOLDING COMPANY MAINTAINING PROPERTY FOR USE BY ITS SOLE NON-PROFIT PARENT COMPANY. 3 3 0 3 0 0 0 2315949 0 0 0 0 0 0 0 2315949 0 0 0 0 0 0 0 0 0 0 159047 0 159047 0 2156902 1888703 5334787 131196 1292154 1757507 4042633 TO HOLD TITLE TO PROPERTY, COLLECT INCOME THEREFROM, AND DISTRIBUTE THE ENTIRE AMOUNT OF SUCH INCOME LESS EXPENSES TO BEHAVIOR ANALYST CERTIFICATION BOARD, INC. (BACB). 0 0 TO HOLD TITLE TO AND MANAGE REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, BEHAVIOR ANAYLYST CERTIFICATION BOARD, INC. 0 1 0 0 0 0 0 0 0 1 0 0 1 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 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 X THE ORGANIZATION 7204384321 7950 SHAFFER PARKWAY LITTLETON CO 80127 ISER DELEON PHD BCBA-D PRESIDENT 1.00 2.00 X X 0 0 0 JANE HOWARD PHD BCBA PRESIDENT 1.00 2.00 X X 0 0 0 SUZANNE LETSO BCBA TREASURER 1.00 2.00 X X 0 0 0 BRIDGET TAYLOR PSYD BCBA-D SECRETARY 1.00 2.00 X X 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 1.00 40.00 X 0 220760 39805 0 220760 39805 0 0 1 0 HOWELL CONSTRUCTION 8085 EAST HARVARD AVENUE DENVER CO 80231 CONSTRUCTION SERVICES 1721539 HUMPHRIES POLI ARCHITECTS 2100 DOWNING STREET DENVER CO 80205 ARCHITECTURAL SERVICES 293603 2 2315949 2315949 2315949 0 0 0 8489 5300 61060 7389 23967 6749 BANK CHARGES 40692 EQUIPMENT RENTAL AND MA 4851 ACQUISITION EXPENSE 550 159047 131196 12290 4018800 53677 1757507 3965123 0 1357374 1888703 5334787 172154 1120000 131196 0 131196 1292154 X 1757507 4042633 1757507 4042633 1888703 5334787 X 2156902 128224 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 840765 840765 3178035 53677 3124358 3965123 CONSTRUCTION ESCROW FUNDS 1357374 1357374 X 4751738 4751738 4751738 0 2315949 2315949 2315949 3563375 3404328 3404328 159047 0 159047 PART X, LINE 2: 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 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 2D - OTHER ADJUSTMENTS: BEHAVIOR ANALYST CERTIFICATION BOARD, INC REVENUE 4,751,738. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM BACB FOR CONSTRUCTION OF NEW BUILDING 2,315,949. PART XII, LINE 2D - OTHER ADJUSTMENTS: BEHAVIOR ANALYST CERTIFICATION BOARD, INC EXPENSES 3,404,328. X X X X 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 0 199260 0 21500 0 0 0 18324 0 21481 0 260565 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE BOARD MAY CREATE ONE OR MORE COMMITTEES, INCLUDING, BUT NOT LIMITED TO, AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE, IF ANY, MAY EXERCISE THE POWERS OF THE BOARD, BETWEEN MEETINGS OF THE BOARD, AS PERMITTED BY THE COLORADO REVISED NONPROFIT CORPORATION ACT AND THE ORGANIZATION'S BYLAWS. 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 OR BY UNANIMOUS WRITTEN CONSENT OF THE MEMBERS OF THE BACB EXECUTIVE COMMITTEE. ONLY MEMBERS OF THE BACB SHALL BE ELIGIBLE TO SERVE AS DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE 990 IS PROVIDED TO THE CEO OF THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC., WHO IN TURN SHARES WITH THE BOARD PRIOR TO SUBMITTING THE FINAL 990. 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. FORM 990, PART XII, LINE 2C THE BOARD OF THE ORGANIZATION, IN CONJUCTION WITH THE BOARD OF THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC., OVERSEES THE THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR. THE OVERSIGHT PROCESS DID NOT CHANGE DURING THE YEAR. FORM 990, PARTI XI, LINE 8 A PRIOR PERIOD ADJUSTMENT WAS MADE TO ADJUST PREVIOUS BALANCES PRESENTED SO THAT THE CURRENT YEAR ACTIVITY AND ENDING BALANCE SHEET AMOUNTS PRESENTED ON THE FORM 990 AGREE TO THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS.THE ADJUSTMENT WAS NECESSARY TO PRESENT THE PROPER INTERCOMPANY ACTIVITY BETWEEN BEHAVIOR ANALYST CERTIFICATION BOARD, INC. AND BACB PROPERTY ON EACH RESPECTIVE ENTITIES' FORM 990. BEHAVIOR ANALYST CERTIFICATIONS BOARD 8051 SHAFFER PARKWAY LITTLETON CO 80127 593514321 CERTIFICATION OF BEHAVIOR ANALYST CO 501(C)(3) LINE 7 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 BEHAVIOR ANALYST CERTIFICATION BOARD INC C 2315949 CASH PAYMENT BEHAVIOR ANALYST CERTIFICATION BOARD INC J 499622 FMV OF PLEDGED INVESTMENTS