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Nonprofiteer
← BEHAVIOR ANALYST CERTIFICATION BOARD INC

Form 990 for tax year 2023

Filed by BEHAVIOR ANALYST CERTIFICATION BOARD INC.

Totals

Total revenue
$29,544,990
Total expenses
$23,687,912
Contributions and grants received
$0
Grants paid
$1,112,486
Program service revenue
$29,301,272
Investment income
$243,718
Other revenue
$0
Total assets, end of year
$23,173,200
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$23,173,200
Program services expenses (Part IX)
$20,621,267
Management and general expenses
$3,066,645
Fundraising expenses
$0
Program service expenses (Part III)
$20,621,267

Program services were 87.1% 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.

  • 2a · Program service revenue: TEST ADMINISTRATION FE

    total $8,827,620 · related or exempt $8,827,620

  • 2b · Program service revenue: RECERTIFICATION FEES

    total $7,689,705 · related or exempt $7,689,705

  • 2c · Program service revenue: RBT APPLICATION FEES

    total $4,470,650 · related or exempt $4,470,650

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

    total $4,073,255 · related or exempt $4,073,255

  • 2e · Program service revenue: RBT RENEWAL FEES

    total $3,075,590 · related or exempt $3,075,590

  • 2f · All other program service revenue

    total $1,164,452 · related or exempt $967,892 · unrelated business $196,560

  • 3 · Investment income

    total $178,555 · excluded $178,555

  • 7a · Gross sales of assets other than inventory

    securities $1,120,668

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

    securities $1,039,576 · other assets $15,929

  • 7c · Gain or loss

    securities $81,092 · other assets -$15,929

  • 7d · Net gain or loss

    total $65,163 · excluded $65,163

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,107,586 · program services $1,107,586

  • 3 · Grants to foreign organizations and individuals

    total $4,900 · program services $4,900

  • 5 · Compensation of officers, directors and key employees

    total $555,312 · program services $333,187 · management and general $222,125

  • 7 · Other salaries and wages

    total $7,000,943 · program services $5,977,668 · management and general $1,023,275

  • 8 · Pension plan contributions

    total $638,181 · program services $557,296 · management and general $80,885

  • 9 · Other employee benefits

    total $1,459,382 · program services $1,229,610 · management and general $229,772

  • 10 · Payroll taxes

    total $628,380 · program services $521,503 · management and general $106,877

  • 11b · Fees: legal

    total $242,937 · program services $230,790 · management and general $12,147

  • 11c · Fees: accounting

    total $98,698 · management and general $98,698

  • 11d · Fees: lobbying

    total $6,500 · program services $6,500

  • 11f · Fees: investment management

    total $30,019 · management and general $30,019

  • 11g · Fees: other

    total $344,888 · program services $298,497 · management and general $46,391

  • 13 · Office expenses

    total $1,217,678 · program services $587,555 · management and general $630,123

  • 14 · Information technology

    total $1,401,899 · program services $1,056,097 · management and general $345,802

  • 16 · Occupancy

    total $1,030,503 · program services $903,090 · management and general $127,413

  • 17 · Travel

    total $572,281 · program services $544,969 · management and general $27,312

  • 19 · Conferences, conventions and meetings

    total $90,862 · program services $79,628 · management and general $11,234

  • 22 · Depreciation, depletion and amortization

    total $149,570 · program services $86,860 · management and general $62,710

  • 23 · Insurance

    total $80,450 · program services $70,503 · management and general $9,947

  • 24a · Other expenses: EXAM ADMINISTRATION

    total $6,836,056 · program services $6,836,056

  • 24b · Other expenses: PROGRAM SUP SERVICES

    total $188,517 · program services $186,895 · management and general $1,622

  • 24c · Other expenses: UBIT TAXES

    total $2,370 · program services $2,077 · management and general $293

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,027,765 · end of year $5,363,614

  • 2 · Savings and temporary cash investments

    beginning of year $8,647,160 · end of year $1,009,605

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

    $2,213,899

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

    $785,068

  • 10c · Land, buildings and equipment, net

    beginning of year $1,137,943 · end of year $1,428,831

  • 11 · Investments: publicly traded securities

    beginning of year $3,018,187 · end of year $15,371,150

  • 27 · Net assets without donor restrictions

    beginning of year $15,831,055 · end of year $23,173,200

Mission and programs · 2023

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 $20,621,267 · Grants $1,112,486 · Revenue $29,104,712

As filed on the 2023 return.

Listed in Part VII

  • Sungwoo Kahng PhD Bcba-D

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Molly Dubuque Ma Masters Bcba

    VP (THRU 8/23), DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Florence Digennaro Reed PhD Bcba-D

    TREASURER (THRU 4/23)

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Breanne Hartley PhD Bcba-D

    TREASURER (AS OF 5/23)

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Marlene Brown Ms Masters Bcba

    SECRETARY (THRU 8/23), DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Sadie Anderson

    RBT REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    2

  • Ivy Chong PhD Bcba-D

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Julie Koudys PhD Cpsych Bcba-D

    INT'L REP & SECRETARY (AS OF 8/23)

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Mark Lister

    BCABA REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    2

  • Chrissy McNair

    CONSUMER REP., VP (AS OF 8/23)

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • James Moore PhD Bcba-D

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Adel Najdowski PhD Bcba-D

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Sarah Richling PhD Bcba-D

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Eric Vici

    BCABA REP (THRU 7/23)

    Total calculated
    $0
    Hours/week
    2

  • James Carr PhD Bcba-D

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $555,312
    From this org
    $448,794
    From related orgs
    $0
    Other
    $106,518
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $399,972
    Bonus
    $48,822
    Other
    $0
    Deferred
    $92,862
    Nontaxable benefits
    $13,656
    Filer's total
    $555,312

  • Margaret Bloom Esq

    CHIEF LEGAL COUNSEL

    Total calculated
    $252,345
    From this org
    $226,175
    From related orgs
    $0
    Other
    $26,170
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $218,575
    Bonus
    $7,600
    Other
    $0
    Deferred
    $24,283
    Nontaxable benefits
    $1,887
    Filer's total
    $252,345

  • Molli Luke PhD Bcba-D

    CHIEF CERTIFICATION/LEARNING OFFICER

    Total calculated
    $229,575
    From this org
    $194,117
    From related orgs
    $0
    Other
    $35,458
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,517
    Bonus
    $9,600
    Other
    $0
    Deferred
    $21,726
    Nontaxable benefits
    $13,732
    Filer's total
    $229,575

  • Dave Frazell

    DIRECTOR OF INFORMATION TECHNOLOGY

    Total calculated
    $194,689
    From this org
    $166,043
    From related orgs
    $0
    Other
    $28,646
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $160,343
    Bonus
    $5,700
    Other
    $0
    Deferred
    $19,524
    Nontaxable benefits
    $9,122
    Filer's total
    $194,689

  • Rachel Ulrich

    DIRECTOR OF CERTIFICATION SERVICES

    Total calculated
    $173,244
    From this org
    $147,928
    From related orgs
    $0
    Other
    $25,316
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,928
    Bonus
    $7,000
    Other
    $0
    Deferred
    $16,137
    Nontaxable benefits
    $9,179
    Filer's total
    $173,244

  • John Kramer

    SOFTWARE DEVELOPMENT MANAGER

    Total calculated
    $167,285
    From this org
    $152,901
    From related orgs
    $0
    Other
    $14,384
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,801
    Bonus
    $7,100
    Other
    $0
    Deferred
    $7,634
    Nontaxable benefits
    $6,750
    Filer's total
    $167,285

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: SUNGWOO KAHNG - $1,247 MARGARET BLOOM - $4,669 JAMES CARR - $853
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, 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

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
2023
Filed
22 August 2024
IRS schema version
2023v5.1
Source object
202402369349301200

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