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Nonprofiteer
← BEHAVIOR ANALYST CERTIFICATION BOARD INC

Form 990 for tax year 2022

Filed by BEHAVIOR ANALYST CERTIFICATION BOARD INC.

Totals

Total revenue
$22,259,969
Total expenses
$19,675,332
Contributions and grants received
$134,067
Grants paid
$43,090
Program service revenue
$22,114,399
Investment income
$11,503
Other revenue
$0
Total assets, end of year
$15,831,055
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$15,831,055
Program services expenses (Part IX)
$17,290,202
Management and general expenses
$2,385,130
Fundraising expenses
$0
Program service expenses (Part III)
$17,290,202

Program services were 87.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $134,067

  • 2a · Program service revenue: TEST ADMINISTRATION FE

    total $7,532,287 · related or exempt $7,532,287

  • 2b · Program service revenue: RECERTIFICATION FEES

    total $4,500,520 · related or exempt $4,500,520

  • 2c · Program service revenue: RBT RENEWAL FEES

    total $3,369,515 · related or exempt $3,369,515

  • 2d · Program service revenue: BCBA & BCABA APP. FEES

    total $3,032,665 · related or exempt $3,032,665

  • 2e · Program service revenue: RBT APPLICATION FEES

    total $2,586,045 · related or exempt $2,586,045

  • 2f · All other program service revenue

    total $1,093,367 · related or exempt $907,418 · unrelated business $185,949

  • 3 · Investment income

    total $68,438 · excluded $68,438

  • 7a · Gross sales of assets other than inventory

    securities $894,528

  • 7b · Less cost or other basis and sales expenses

    securities $947,521 · other assets $3,942

  • 7c · Gain or loss

    securities -$52,993 · other assets -$3,942

  • 7d · Net gain or loss

    total -$56,935 · excluded -$56,935

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $28,140 · program services $28,140

  • 3 · Grants to foreign organizations and individuals

    total $14,950 · program services $14,950

  • 5 · Compensation of officers, directors and key employees

    total $447,806 · program services $268,684 · management and general $179,122

  • 7 · Other salaries and wages

    total $6,657,481 · program services $5,793,783 · management and general $863,698

  • 8 · Pension plan contributions

    total $401,176 · program services $360,187 · management and general $40,989

  • 9 · Other employee benefits

    total $1,408,024 · program services $1,211,401 · management and general $196,623

  • 10 · Payroll taxes

    total $556,165 · program services $470,794 · management and general $85,371

  • 11b · Fees: legal

    total $289,981 · program services $275,482 · management and general $14,499

  • 11c · Fees: accounting

    total $33,790 · management and general $33,790

  • 11f · Fees: investment management

    total $29,295 · management and general $29,295

  • 11g · Fees: other

    total $384,406 · program services $341,616 · management and general $42,790

  • 13 · Office expenses

    total $926,321 · program services $468,241 · management and general $458,080

  • 14 · Information technology

    total $1,165,597 · program services $878,782 · management and general $286,815

  • 16 · Occupancy

    total $662,664 · program services $569,891 · management and general $92,773

  • 17 · Travel

    total $515,601 · program services $484,308 · management and general $31,293

  • 19 · Conferences, conventions and meetings

    total $120,627 · program services $107,236 · management and general $13,391

  • 22 · Depreciation, depletion and amortization

    total $86,962 · program services $77,308 · management and general $9,654

  • 23 · Insurance

    total $40,781 · program services $36,254 · management and general $4,527

  • 24a · Other expenses: EXAM ADMINISTRATION

    total $5,702,852 · program services $5,702,852

  • 24b · Other expenses: PROGRAM SUP SERVICES

    total $180,910 · program services $180,910

  • 24c · Other expenses: UBIT TAXES

    total $21,803 · program services $19,383 · management and general $2,420

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,266,100 · end of year $3,027,765

  • 2 · Savings and temporary cash investments

    beginning of year $4,634,291 · end of year $8,647,160

  • 10a · Land, buildings and equipment: cost or other basis

    $1,883,819

  • 10b · Land, buildings and equipment: accumulated depreciation

    $745,876

  • 10c · Land, buildings and equipment, net

    beginning of year $714,997 · end of year $1,137,943

  • 11 · Investments: publicly traded securities

    beginning of year $2,991,692 · end of year $3,018,187

  • 14 · Intangible assets

    beginning of year $11,034 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $13,618,114 · end of year $15,831,055

Mission and programs · 2022

Mission

WE PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES BY SYSTEMATICALLY ESTABLISHING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS.

Activities or mission (Part I)

PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES.

  • PROVIDE CREDENTIALING, STANDARDS DEVELOPMENT AND ENFORCEMENT, EXAMINATION ADMINISTRATIONS AND REGULATORY COORDINATION AND ASSISTANCE FOR BEHAVIOR ANALYSTS.

    Expenses $17,290,202 · Grants $43,090 · Revenue $21,928,450

As filed on the 2022 return.

Listed in Part VII

  • Sungwoo Kahng PhD Bcba-D

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Molly Dubuque Ma Masters Bcba

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Florence Digennaro Reed PhD

    BCBA-D - TREASURER

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Marlene Brown Ms Masters Bcba

    SECRETARY

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Angelika Anderson PhD Bcba-D

    INTL REP - BCABA REP

    Total calculated
    $0
    Hours/week
    2

  • Sadie Anderson

    RBT REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    2

  • Breanne Hartley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Julie Koudys PhD Cpsych Bcba-D

    INTERNATIONAL REP

    Total calculated
    $0
    Hours/week
    2

  • Chrissy McNair

    CONSUMER REP

    Total calculated
    $0
    Hours/week
    2

  • James Moore PhD Bcba-D

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Adel Najdowski PhD Bcba-D

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Eric Vici

    BCABA REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    2

  • James Carr PhD Bcba-D

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $459,406
    From this org
    $369,110
    From related orgs
    $0
    Other
    $90,296
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $323,889
    Bonus
    $45,221
    Other
    $0
    Deferred
    $77,023
    Nontaxable benefits
    $13,273
    Filer's total
    $459,406

  • Melissa Nosik PhD Bcba-D

    DEPUTY CEO

    Total calculated
    $249,206
    From this org
    $217,741
    From related orgs
    $0
    Other
    $31,465
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,633
    Bonus
    $12,108
    Other
    $0
    Deferred
    $21,588
    Nontaxable benefits
    $9,877
    Filer's total
    $249,206

  • Margaret Bloom Esq

    CHIEF LEGAL COUNSEL

    Total calculated
    $234,205
    From this org
    $207,506
    From related orgs
    $0
    Other
    $26,699
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,392
    Bonus
    $9,114
    Other
    $0
    Deferred
    $22,060
    Nontaxable benefits
    $4,639
    Filer's total
    $234,205

  • Molli Luke PhD Bcba-D

    CHIEF CERTIFICATION/LEARNING OFFICER

    Total calculated
    $194,309
    From this org
    $165,569
    From related orgs
    $0
    Other
    $28,740
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,461
    Bonus
    $11,108
    Other
    $0
    Deferred
    $15,391
    Nontaxable benefits
    $13,349
    Filer's total
    $194,309

  • Dave Frazell

    DIRECTOR OF OPERATIONS

    Total calculated
    $175,317
    From this org
    $150,662
    From related orgs
    $0
    Other
    $24,655
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,554
    Bonus
    $8,108
    Other
    $0
    Deferred
    $15,578
    Nontaxable benefits
    $9,077
    Filer's total
    $175,317

  • John Kramer

    SOFTWARE DEVELOPMENT MANAGER

    Total calculated
    $142,409
    From this org
    $126,968
    From related orgs
    $0
    Other
    $15,441
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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: BREANNE HARTLEY - $738 SUNGWOO KAHNG - $1,162 JAMES CARR - $1,763 MARGARET BLOOM - $1,155 MELISSA NOSIK - $1,829
PART I, LINE 4B
BEHAVIOR ANALYST CERTIFICATION BOARD ESTABLISHED A 457(F) PLAN. THE FOLLOWING INDIVIDUAL HAD EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2022: JAMES CARR - $45,113 NO AMOUNTS VESTED FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2022.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • BACB PROPERTY

    501(C)(2) · SINGLE PARENT TITLE HOLDING COMPANY · CO · controlled entity

    Directly controlled by BEHAVIOR ANALYST CERTIFICATION BOARD INC

Provenance

Return type
form_990
Tax year
2022
Filed
5 September 2023
IRS schema version
2022v5.0
Source object
202332499349301623

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