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Nonprofiteer
← BACB PROPERTY

Form 990 for tax year 2022

Filed by BACB PROPERTY.

Totals

Total revenue
$662,664
Total expenses
$712,958
Contributions and grants received
$0
Grants paid
$134,067
Program service revenue
$662,664
Investment income
$0
Other revenue
$0
Total assets, end of year
$18,425,288
Total liabilities, end of year
$9,191,310
Net assets or fund balances, end of year
$9,233,978
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.

  • 2a · Program service revenue: RENTAL INCOME

    total $662,664 · related or exempt $662,664

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $134,067

  • 11c · Fees: accounting

    total $3,300

  • 16 · Occupancy

    total $96,803

  • 20 · Interest

    total $168,478

  • 22 · Depreciation, depletion and amortization

    total $217,347

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $92,963

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,504,748 · end of year $445,844

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

    $19,362,734

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

    $1,383,290

  • 10c · Land, buildings and equipment, net

    beginning of year $10,734,161 · end of year $17,979,444

  • 23 · Secured mortgages and notes payable

    beginning of year $2,954,637 · end of year $8,595,202

  • 25 · Other liabilities

    beginning of year $0 · end of year $596,108

  • 27 · Net assets without donor restrictions

    beginning of year $9,284,272 · end of year $9,233,978

Mission and programs · 2022

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 2022 return.

Listed in Part VII

  • Sungwoo Kahng PhD Bcba-D

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Molly Dubuque Ma Bcba

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Florence Digennaro Reed PhD

    BCBA-D - TREASURER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Marlene Brown Ms Bcba

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • James Carr PhD Bcba-D

    CHIEF EXECUTIVE OFFICER

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

    Schedule J breakdown matched by us

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

  • 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 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, 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.

Provenance

Return type
form_990
Tax year
2022
Filed
5 September 2023
IRS schema version
2022v5.0
Source object
202332499349301578

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