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Nonprofiteer
← BEHAVIOR ANALYST CERTIFICATION BOARD INC

Form 990 for tax year 2025

Filed by BEHAVIOR ANALYST CERTIFICATION BOARD INC.

Totals

Total revenue
$42,303,843
Total expenses
$31,446,878
Contributions and grants received
$0
Grants paid
$1,889,374
Program service revenue
$41,584,082
Investment income
$719,761
Other revenue
$0
Total assets, end of year
$44,527,917
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$44,527,917
Program services expenses (Part IX)
$27,252,864
Management and general expenses
$4,194,014
Fundraising expenses
$0
Program service expenses (Part III)
$27,252,864

Program services were 86.7% 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 $14,023,837 · related or exempt $14,023,837

  • 2b · Program service revenue: RECERTIFICATION FEES

    total $9,075,810 · related or exempt $9,075,810

  • 2c · Program service revenue: RBT APPLICATION FEES

    total $6,578,250 · related or exempt $6,578,250

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

    total $5,292,965 · related or exempt $5,292,965

  • 2e · Program service revenue: RBT RENEWAL FEES

    total $5,051,485 · related or exempt $5,051,485

  • 2f · All other program service revenue

    total $1,561,735 · related or exempt $1,312,508 · unrelated business $249,227

  • 3 · Investment income

    total $810,006 · excluded $810,006

  • 7a · Gross sales of assets other than inventory

    securities $4,379,376

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

    securities $4,469,621

  • 7c · Gain or loss

    securities -$90,245

  • 7d · Net gain or loss

    total -$90,245 · excluded -$90,245

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,889,374 · program services $1,889,374

  • 5 · Compensation of officers, directors and key employees

    total $532,846 · program services $266,423 · management and general $266,423

  • 7 · Other salaries and wages

    total $8,246,969 · program services $6,880,095 · management and general $1,366,874

  • 8 · Pension plan contributions

    total $665,676 · program services $554,649 · management and general $111,027

  • 9 · Other employee benefits

    total $1,813,773 · program services $1,485,535 · management and general $328,238

  • 10 · Payroll taxes

    total $807,497 · program services $654,598 · management and general $152,899

  • 11b · Fees: legal

    total $179,838 · program services $170,846 · management and general $8,992

  • 11c · Fees: accounting

    total $151,841 · management and general $151,841

  • 11f · Fees: investment management

    total $165,385 · management and general $165,385

  • 11g · Fees: other

    total $354,345 · program services $300,034 · management and general $54,311

  • 13 · Office expenses

    total $1,018,847 · program services $257,408 · management and general $761,439

  • 14 · Information technology

    total $2,169,388 · program services $1,632,585 · management and general $536,803

  • 16 · Occupancy

    total $1,582,918 · program services $1,370,189 · management and general $212,729

  • 17 · Travel

    total $584,036 · program services $553,961 · management and general $30,075

  • 19 · Conferences, conventions and meetings

    total $129,412 · program services $112,020 · management and general $17,392

  • 20 · Interest

    total $3,497 · program services $3,027 · management and general $470

  • 22 · Depreciation, depletion and amortization

    total $93,502 · program services $80,936 · management and general $12,566

  • 23 · Insurance

    total $105,651 · program services $91,453 · management and general $14,198

  • 24a · Other expenses: EXAM ADMINISTRATION

    total $10,761,216 · program services $10,761,216

  • 24b · Other expenses: PROGRAM SUP SERVICES

    total $173,365 · program services $173,365

  • 24c · Other expenses: UBIT TAXES

    total $17,502 · program services $15,150 · management and general $2,352

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,958,275 · end of year $8,122,061

  • 2 · Savings and temporary cash investments

    beginning of year $1,013,881 · end of year $1,018,218

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

    $2,467,843

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

    $974,665

  • 10c · Land, buildings and equipment, net

    beginning of year $1,471,901 · end of year $1,493,178

  • 11 · Investments: publicly traded securities

    beginning of year $22,927,921 · end of year $33,894,460

  • 27 · Net assets without donor restrictions

    beginning of year $31,371,978 · end of year $44,527,917

Mission and programs · 2025

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 $27,252,864 · Grants $1,889,374 · Revenue $41,334,855

As filed on the 2025 return.

Listed in Part VII

  • Breanne Hartley

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Adel Najdowski

    VICE PRESIDENT (AS OF 8/25)

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Chrissy McNair

    CONSUMER REP, VP (THRU 8/25)

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Ivy Chong

    TREASURER

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Sarah Richling

    CO-SECRETARY

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Sadie Anderson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jennifer Genovese

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Julie Koudys

    DIRECTOR / INTERNATIONAL REP

    Total calculated
    $0
    Hours/week
    2

  • Anita Li

    DIRECTOR (AS OF 8/25)

    Total calculated
    $0
    Hours/week
    2

  • James Moore

    DIRECTOR (THRU 8/25)

    Total calculated
    $0
    Hours/week
    2

  • Nicole Sorensen

    DIRECTOR (AS OF 8/25)

    Total calculated
    $0
    Hours/week
    2

  • Rebecca Womack

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • James Carr PhD Bcba-D

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $532,845
    From this org
    $485,199
    From related orgs
    $0
    Other
    $47,646
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $428,895
    Bonus
    $56,304
    Other
    $0
    Deferred
    $36,960
    Nontaxable benefits
    $10,686
    Filer's total
    $532,845

  • Molli Luke PhD Bcba-D

    CHIEF CERTIFICATION/LEARNING OFFICER

    Total calculated
    $236,484
    From this org
    $202,666
    From related orgs
    $0
    Other
    $33,818
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,066
    Bonus
    $9,600
    Other
    $0
    Deferred
    $21,751
    Nontaxable benefits
    $12,067
    Filer's total
    $236,484

  • Florence Digennaro Reed PhD

    BCBA-D CHIEF OPERATING OFFICER

    Total calculated
    $231,120
    From this org
    $200,999
    From related orgs
    $0
    Other
    $30,121
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $191,399
    Bonus
    $9,600
    Other
    $0
    Deferred
    $18,054
    Nontaxable benefits
    $12,067
    Filer's total
    $231,120

  • Dave Frazell

    DIRECTOR OF INFORMATION TECHNOLOGY

    Total calculated
    $205,434
    From this org
    $178,689
    From related orgs
    $0
    Other
    $26,745
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,689
    Bonus
    $8,000
    Other
    $0
    Deferred
    $18,684
    Nontaxable benefits
    $8,061
    Filer's total
    $205,434

  • John Kramer

    SOFTWARE DEVELOPMENT MANAGER

    Total calculated
    $181,384
    From this org
    $162,509
    From related orgs
    $0
    Other
    $18,875
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,009
    Bonus
    $7,500
    Other
    $0
    Deferred
    $14,067
    Nontaxable benefits
    $4,808
    Filer's total
    $181,384

  • Rachel Ulrich

    DIRECTOR OF CERTIFICATION SERVICES

    Total calculated
    $179,287
    From this org
    $154,967
    From related orgs
    $0
    Other
    $24,320
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,676
    Bonus
    $7,291
    Other
    $0
    Deferred
    $16,259
    Nontaxable benefits
    $8,061
    Filer's total
    $179,287

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
JAMES CARR - $5,871 FIRST CLASS AIRFARE
PART I, LINE 1B
FIRST CLASS AIRFARE IS REIMBURSED FOR TRAVEL MEETING CERTAIN CRITERIA, SUCH AS DISTANCE OR TIME.
PART I, LINE 4B
NAME: JAMES CARR DESCRIPTION: 457F PLAN COMPENSATION PLAN DESCRIPTION: CEO 457F COMPENSATION CURRENT YEAR AMOUNT DOES NOT INCLUDE CONTRIBUTIONS. THE ACCOUNT IS FULLY VESTED FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2025.

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
2025
Filed
2 September 2026
IRS schema version
2025v4.2
Source object
202622649349301752

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