Totals
- Total revenue
- $2,029,293
- Total expenses
- $1,153,259
- Contributions and grants received
- $998,487
- Grants paid
- $0
- Program service revenue
- $1,030,503
- Investment income
- $303
- Other revenue
- $0
- Total assets, end of year
- $22,028,988
- Total liabilities, end of year
- $11,918,976
- Net assets or fund balances, end of year
- $10,110,012
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
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
$998,487
-
2a · Program service revenue: RENTAL INCOME
total $1,030,503 · related or exempt $1,030,503
-
3 · Investment income
total $303 · excluded $303
Functional expenses
Part IX, the statement of functional expenses.
-
11c · Fees: accounting
total $3,229
-
16 · Occupancy
total $142,255
-
20 · Interest
total $350,402
-
22 · Depreciation, depletion and amortization
total $357,621
-
24a · Other expenses: REPAIRS AND MAINTENANCE
total $299,752
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $445,844 · end of year $397,556
-
10a · Land, buildings and equipment: cost or other basis
$23,372,343
-
10b · Land, buildings and equipment: accumulated depreciation
$1,740,911
-
10c · Land, buildings and equipment, net
beginning of year $17,979,444 · end of year $21,631,432
-
23 · Secured mortgages and notes payable
beginning of year $8,595,202 · end of year $11,380,451
-
25 · Other liabilities
beginning of year $596,108 · end of year $538,525
-
27 · Net assets without donor restrictions
beginning of year $9,233,978 · end of year $10,110,012
Mission and programs · 2023
Mission
TO HOLD TITLE TO AND MANAGE REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC.
Activities or mission (Part I)
TITLE HOLDING COMPANY MAINTAINING PROPERTY FOR USE BY ITS SOLE NON-PROFIT PARENT COMPANY.
-
HELD TITLE TO AND MANAGED REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC.
As filed on the 2023 return.
Listed in Part VII
-
Sungwoo Kahng PhD Bcba-DSUNGWOO KAHNG PHD BCBA-D
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Molly Dubuque Ma BcbaMOLLY DUBUQUE MA BCBA
VP (THRU 8/23), DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Florence Digennaro Reed PhD Bcba-DFLORENCE DIGENNARO REED PHD BCBA-D
TREASURER (THRU 4/23)
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Breanne Hartley PhD Bcba-DBREANNE HARTLEY PHD BCBA-D
TREASURER (AS OF 5/23)
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Marlene Brown Ms BcbaMARLENE BROWN MS BCBA
SECRETARY (THRU 8/23), DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Chrissy McNairCHRISSY MCNAIR
CONSUMER REP, VP (AS OF 8/23)
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Julie Koudys PhD Cpsych BcbaJULIE KOUDYS PHD CPSYCH BCBA
INT'L REP, SECRETARY (AS OF 8/23)
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
James Carr PhD Bcba-DJAMES CARR PHD BCBA-D
CHIEF EXECUTIVE OFFICER
- Total calculated
- $555,312
- From this org
- $0
- From related orgs
- $448,794
- Other
- $106,518
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $399,972 related
- Bonus
- $0 + $48,822 related
- Other
- $0
- Deferred
- $0 + $92,862 related
- Nontaxable benefits
- $0 + $13,656 related
- Filer's total
- $0 + $555,312 related
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
- 4b · Supplemental nonqualified retirement plan
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
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: SUNGWOO KAHNG - $1,247 JAMES CARR - $853
- PART I, LINE 3
- THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC., THE SOLE MEMBER/PARENT OF THE ORGANIZATION, DETERMINES THE COMPENSATION OF THE CEO BY ULITIZING A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
- PART I, LINE 4B
- BEHAVIOR ANALYST CERTIFICATION BOARD, INC. ESTABLISHED A 457(F) PLAN. THE FOLLOWING INDIVIDUAL HAD EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2023: JAMES CARR - $48,722 NO AMOUNTS VESTED FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2023.
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
No itemized grants to organizations 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.
-
BEHAVIOR ANALYST CERTIFICATION BOARD INC
501(C)(3) · STANDARD SETTING AND REGULATORY COORDINATION · CO
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 7 October 2024
- IRS schema version
- 2023v5.1
- Source object
- 202422819349301942
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