2021-09-03T14:13:36-05:00 2020-12-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2020-01-01 593514321 BEHAVIOR ANALYST CERTIFICATION BOARD INC BEHA 7202045801 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 7202045801 2021-08-02 1 JAMES CARR PHD BCBA-D 999009999 SARAH HINTZ P00492291 3037795710 2021-08-02 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z JAMES CARR PHD BCBA-D 7950 SHAFFER PARKWAY LITTLETON CO 80127 17688914 0 X WWW.BACB.COM X 1998 FL PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE. 12 12 95 13 202676 98925 0 877600 12126696 16031048 126594 -700681 0 0 12253290 16207967 861713 668241 0 0 5543757 7001783 0 0 0 3316893 7069318 9722363 14739342 2530927 1468625 7241870 8810198 0 0 7241870 8810198 WE PROTECT CONSUMERS OF BEHAVIOR ANALYSIS SERVICES WORLDWIDE BY SYSTEMATICALLY ESTABLISHING, PROMOTING, AND DISSEMINATING PROFESSIONAL STANDARDS. 0 0 12297741 668241 15828372 PROVIDE CREDENTIALING, STANDARDS DEVELOPMENT AND ENFORCEMENT, EXAMINATION ADMINISTRATIONS AND REGULATORY COORDINATION AND ASSISTANCE FOR BEHAVIOR ANALYSTS. 12297741 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 95 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X BOB JOHNS 7202045801 7950 SHAFFER PARKWAY LITTLETON CO 80127 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 40.00 1.00 X 353585 0 50787 MELISSA NOSIK PHD BCBA-D DEPUTY CEO 40.00 0.00 X 191364 0 37445 MARGARET BLOOM ESQ CHIEF LEGAL COUNSEL 40.00 0.00 X 196111 0 16395 MOLLI LUKE PHD BCBA-D DIRECTOR OF CERTIFICANT SE 40.00 0.00 X 132429 0 38500 DAVE FRAZELL DIRECTOR OF OPERATIONS 40.00 0.00 X 134691 0 31734 TYRA SELLERS PHD BCBA-D DIRECTOR OF ETHICS 40.00 0.00 X 122592 0 33202 FAE MELLICHAMP PSYCHOMETRICIAN THRU 7/20 1.00 0.00 X 117029 0 36166 JOHN KRAMER SOFTWARE DEVELOPMENT MANAGE 1.00 0.00 X 109656 0 16706 BRIDGET TAYLOR PSYD BCBA-D PRESIDENT 2.00 1.00 X X 0 0 0 MOLLY DUBUQUE MA BCBA VICE PRESIDENT - MASTERS BCBA REP 2.00 1.00 X X 0 0 0 MARK LISTER BCABA TREASURER 2.00 1.00 X X 0 0 0 MARLENE BROWN MS BCBA CO-SECRETARY - MASTER'S BCBA REP 2.00 1.00 X X 0 0 0 JONATHAN BAKER PHD BCBA-D SECRETARY/VICE PRESIDENT THRU 08/20 2.00 1.00 X X 0 0 0 ANGELIKA ANDERSON PHD BCBA-D INTL REP - BCABA REP 2.00 0.00 X 0 0 0 KRISTIN ETHERTON MS RBT DIRECTOR, RBT REP 2.00 0.00 X 0 0 0 SUNGWOO KAHNG PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 JUDY KOUDYS PHD CPSYCH BCBA-D INTERNATIONAL REP 2.00 0.00 X 0 0 0 JAMES MOORE PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 ADEL NAJDOWSKI PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 FLORENCE DIGENNARO REED PHD BCBA-D DIRECTOR 2.00 0.00 X 0 0 0 JENNICA VELASQUEZ-NILL CONSUMER REP 2.00 0.00 X 0 0 0 1357457 0 260935 9 0 1 0 EPPSTEIN UHEN ARCHITECTS 333 E CHICAGO STREET MILWAUKEE WI 53202 ARCHITECT SERVICES 332676 SHIELD GEO SERVICES LTD 2003 20/F TOWER 5 CHINA HONG KON KOWLOON HONG KONG CH CONTRACT LABOR 178006 MICROSOFT PO BOX 842103 DALLAS TX 75284 WEB HOSTING 177462 3 877600 877600 TEST ADMINISTRATION FE 611430 4744425 4744425 BCBA & BCABA APP. FEES 611430 3152505 3152505 RECERTIFICATION FEES 611430 3121265 3121265 RBT APPLICATION FEES 611430 2506850 2506850 RBT RENEWAL FEES 611430 1697925 1697925 808078 605402 202676 16031048 81736 81736 698530 638284 842663 60246 -842663 -782417 -782417 16207967 15828372 202676 -700681 668241 668241 882044 614603 267441 4671567 3578147 1093420 149179 115211 33968 880217 668827 211390 418776 316597 102179 146483 110742 35741 27206 20568 6638 16797 12699 4098 91688 69316 22372 18053 13648 4405 570797 431525 139272 1065331 805396 259935 638664 482833 155831 136624 115554 21070 176747 133622 43125 81956 61959 19997 35590 26906 8684 EXAM ADMINISTRATION 3953960 3953960 PROGRAM SUP SERVICES 60093 60093 TAXES 45527 34419 11108 LICENSE AND PERMITS 3802 2875 927 14739342 12297741 2441601 0 4431886 6644232 888156 615423 1148060 272733 1650890 1882199 11034 11034 7241870 8810198 0 0 X 7241870 8810198 7241870 8810198 7241870 8810198 1468625 99703 0 X X 0 1 X 1 0 X 877600 877600 4440305 7278729 7737798 11785180 15828372 47070384 4440305 7278729 7737798 11785180 16705972 47947984 2655 3121 2103 3290 1830 12999 0 2655 3121 2103 3290 1830 12999 47934985 31299 28569 29927 58755 81736 230286 117734 144545 213724 204367 98925 779295 149033 173114 243651 263122 180661 1009581 4589338 7451843 7981449 12048302 16886633 48957565 0.97910 0.97390 0.02060 0.02570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 14641306 14641306 882065 220516 0 0 454788 523148 636118 882065 2496119 3744179 36241 21580 5500 63321 113697 130787 159030 220516 624030 936045 888156 615423 272733 272733 X 16290873 99703 99703 16191170 16797 16797 16207967 13956050 482070 482070 13473980 16797 1248565 1265362 14739342 PART X, LINE 2: BEHAVIOR ANALYST CERTIFICATION BOARD, INC. (BACB) FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENT AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENTS RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. PART XII, LINE 2D - OTHER ADJUSTMENTS: BACB PROPERTY EXPENSES 482,070. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM BACB TO BACB PROPERTY 609,901. INTERCOMPANY RENT EXPENSE FOR BACB FROM BACB PROPERTY 638,664. 1 EUROPE 0 1 PROGRAM SERVICES INTERNATIONAL DEVELOPMENT 178006 0 1 0 0 0 1 178006 0 178006 EUROPE (INCLUDING ICELAND & GREENLAND) GRANT FOR PROFESSIONAL RECOGNITION IN UK 10000 WIRE TRANSFER N/A FMV 0 1 0 0 0 0 0 0 PART I, LINE 2: THE BOARD OF DIRECTORS PRE-APPROVES AN AMOUNT TO BE ALLOCATED FOR GRANTS EACH YEAR. THE COMMITTEE ON PHILANTHROPY (CONSISTING OF MEMBERS OF THE BOARD OF DIRECTORS), THE EXECUTIVE COMMITTEE, AND THE CEO ARE ALL AUTHORIZED TO APPROVE GRANTS UP TO THE BOARD-APPROVED ALLOCATED AMOUNT. PART III ACCOUNTING METHOD: 1 THE UNIVERSITY CORPORATION 18111 NORDHOFF STREET NORTHRIDGE CA 91330 954358677 STATE OF CA 8339 0 N/A N/A SEE PART IV BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 501(C)(2) 609901 N/A N/A BUILDING MAINTENANCE CALIFORNIA ASSOCIATION FOR BEHAVIOR ANALYSIS 400 29TH ST SUITE 518 OAKLAND CA 94609 943306696 501(C)(6) 20000 N/A N/A GENERAL SUPPORT 1 2 PART I, LINE 2: THE BOARD OF DIRECTORS PRE-APPROVES AN AMOUNT TO BE ALLOCATED FOR GRANTS EACH YEAR. THE COMMITTEE ON PHILANTHROPY (CONSISTING OF MEMBERS OF THE BOARD OF DIRECTORS), THE EXECUTIVE COMMITTEE, AND THE CEO ARE ALL AUTHORIZED TO APPROVE GRANTS UP TO THE BOARD-APPROVED ALLOCATED AMOUNT. SCHEDULE I PART II LINE 1(H) UNIVERSITY CORPORATION - PURPOSE OF GRANT OR ASSISTANCE: FUNDING FOR PROJECT TO REDUCE THE KNOWLEDGE GAP IN THE EFFECTIVE INTERVENTION OF CHALLENGING BEHAVIORS AND STIMULATE INTEREST IN THE BACB CREDENTIAL IN CHENNAI, INDIA. X X X X 1 0 0 0 0 0 0 0 0 JAMES CARR PHD BCBA-D CHIEF EXECUTIVE OFFICER 311413 0 42172 0 0 0 22400 0 28387 0 404372 0 0 0 MELISSA NOSIK PHD BCBA-D DEPUTY CEO 187364 0 4000 0 0 0 14369 0 23076 0 228809 0 0 0 MARGARET BLOOM ESQ CHIEF LEGAL COUNSEL 192711 0 3400 0 0 0 13921 0 2474 0 212506 0 0 0 MOLLI LUKE PHD BCBA-D DIRECTOR OF CERTIFICANT SE 130029 0 2400 0 0 0 9354 0 29146 0 170929 0 0 0 DAVE FRAZELL DIRECTOR OF OPERATIONS 132291 0 2400 0 0 0 10258 0 21476 0 166425 0 0 0 TYRA SELLERS PHD BCBA-D DIRECTOR OF ETHICS 120392 0 2200 0 0 0 3161 0 30041 0 155794 0 0 0 FAE MELLICHAMP PSYCHOMETRICIAN THRU 7/20 88012 0 0 0 29017 0 10533 0 25633 0 153195 0 0 0 PART I, LINE 4A FAE MELLICHAMP RECEIVED $29,017 IN SEVERANCE IN 2020. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL BE A STANDING COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD OF DIRECTORS, ANY ADVISORY DIRECTOR AND ANY OTHER DIRECTORS APPOINTED OR ELECTED BY THE BOARD OF DIRECTORS TO SERVE ON THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, REPORTING TO THE BOARD OF DIRECTORS AT ITS SUCCEEDING MEETING OF ANY ACTION TAKEN; PROVIDED, HOWEVER, THAT THE EXECUTIVE COMMITTEE SHALL NOT (A) FILL VACANCIES ON THE BOARD OR A COMMITTEE OF THE BOARD; OR (B) ADOPT, AMEND, OR REPEAL THE BYLAWS OR ANY OTHER GOVERNING POLICY OF THE BOARD OF DIRECTORS. MEETINGS OF THE EXECUTIVE COMMITTEE MAY BE CALLED BY ONE OR MORE EXECUTIVE COMMITTEE MEMBERS. FORM 990, PART VI, SECTION A, LINE 4 THE BOARD UPDATED THE CODE COMPLIANCE COMMITTEE TO THE EDUCATIONAL REVIEW COMMITTEE. THE NEW COMMITTEE SHALL IMPLEMENT DISCIPLINARY AND/OR EDUCATIONAL COACHING PROCESSES FOR APPLICANTS AND CERTIFICANTS WHO ARE ALLEGED TO HAVE VIOLATED OR OTHERWISE NOT MET A BACB STANDARD, INCLUDING BUT NOT LIMITED TO THE RELEVANT ETHICS REQUIREMENTS FOR THEIR CERTIFICATION. THE DISCIPLINARY AND EDUCATIONAL PROCESSES SHALL BE CONDUCTED VIA ANY OF THE FOLLOWING: A DISCIPLINARY REVIEW COMMITTEE (CONSISTING OF AT LEAST ONE FORMER OR CURRENT DIRECTOR APPOINTED BY THE PRESIDENT OR CHIEF EXECUTIVE OFFICER), AN EDUCATIONAL COACH (AS APPROVED BY THE CHIEF EXECUTIVE OFFICER), OR BACB STAFF. THE DISCIPLINARY AND EDUCATIONAL PROCESSES SHALL BE CONDUCTED IN ACCORDANCE WITH THE BACB'S CODE-ENFORCEMENT PROCEDURES. THE BOARD ALSO CREATED THE PRIVACY COMMITTEE. THE PRIVACY COMMITTEE OF THE CORPORATION SHALL BE RESPONSIBLE FOR 1) REVIEWING AND DECIDING PRIVACY-RELATED APPEAL REQUESTS AND 2) REVIEWING AND ADVISING THE CORPORATION ON PRIVACY-RELATED POLICIES AND PROCEDURES. THE PRIVACY COMMITTEE SHALL BE COMPRISED OF THE SECRETARY TO THE BOARD OF DIRECTORS, THE CONSUMER/PUBLIC REPRESENTATIVE ON THE BOARD OF DIRECTORS, THE CHIEF EXECUTIVE OFFICER, WHO SHALL ALSO SERVE AS CHAIR OF THE COMMITTEE, AND BACB STAFF MEMBERS WHO SHALL BE APPOINTED BY THE CHIEF EXECUTIVE OFFICER. DECISIONS OF THE PRIVACY COMMITTEE ARE FINAL AND MAY NOT BE APPEALED. THE PRIVACY COMMITTEE SHALL REPORT ANNUALLY TO THE BACB BOARD OF DIRECTORS. THE BOARD UPDATED SPECIFICATIONS OF THE ELECTED BOARD MEMBERS. AT LEAST TWO OF THESE ELECTED DIRECTORS SHALL BE A MASTER'S LEVEL BOARD CERTIFIED BEHAVIOR ANALYSTS ("BCBAS"). AT LEAST ONE OF THESE ELECTED DIRECTORS SHALL BE A CITIZENS OF A COUNTRY OUTSIDE OF THE UNITED STATES. FORM 990, PART VI, SECTION A, LINE 7A TERMS WHICH BECOME VACANT AND WHICH ARE NOT APPOINTED UNDER SECTION 2 A OF THIS ARTICLE SHALL BE ELECTED BY THE CERTIFICANTS OF THE CORPORATION, IN THE MANNER SPECIFIED BY THE CORPORATION. AT LEAST ONE OF THESE ELECTED DIRECTORS SHALL HOLD THE BCBA-D DESIGNATION. AT LEAST TWO OF THESE ELECTED DIRECTORS SHALL BE A MASTER'S LEVEL BOARD CERTIFIED BEHAVIOR ANALYST ("BCBA"). AT LEAST ONE OF THESE ELECTED DIRECTORS SHALL BE CERTIFIED BY THE CORPORATION AS A BOARD CERTIFIED ASSISTANT BEHAVIOR ANALYST ("BCABA"). THE REMAINING DIRECTORS ELECTED UNDER THIS PROVISION MAY BE CERTIFIED EITHER AS BOARD CERTIFIED ASSISTANT BEHAVIOR ANALYSTS, BOARD CERTIFIED BEHAVIOR ANALYSTS, AS SHALL BE DETERMINED BY THE ELECTIONS COMMITTEE IN PREPARING A SLATE OF NOMINEES FOR ELECTION UNDER THIS PROVISION. AT LEAST ONE OF THESE ELECTED DIRECTORS SHALL BE A CITIZEN OF A COUNTRY OUTSIDE OF THE UNITED STATES. IN THE ELECTION OF DIRECTORS UNDER THIS SECTION, THE BCABA REPRESENTATIVE SHALL BE ELECTED BY ACTIVE BCABA CERTIFICANTS. ALL OTHER DIRECTORS SHALL BE ELECTED BY ACTIVE BCBA AND BCABA CERTIFICANTS. THE TERM FOR ANY DIRECTOR ELECTED UNDER THIS PROVISION SHALL BE AS DESCRIBED IN SECTION 3 OF THIS ARTICLE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE EXECUTIVE OF THE BOARD OF DIRECTORS FOR APPROVAL AT THEIR SUMMER MEETING. THE FINAL VERSION OF THE FORM IS SUBSEQUENTLY SHARED WITH THE BOARD OF DIRECTORS. MANAGEMENT REVIEWS THE FORM 990 WITH THE PAID PREPARER PRIOR TO THE EXECUTIVE COMMITTEE PRESENTATION. FORM 990, PART VI, SECTION B, LINE 12C THE BACB REQUIRES ALL DIRECTORS AND OFFICERS TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. ADDITIONALLY, DIRECTORS ANNUALLY IDENTIFY AFFILIATIONS OR INTERESTS THAT COULD CAUSE AN ACTUAL OR APPARENT CONFLICT OF INTEREST. DEPENDING ON THE NATURE OF THE CONFLICT, CONFLICTS ARE REVIEWED BY THE BOARD OR THE EXECUTIVE COMMITTEE OF THE BOARD. EACH BOARD MEMBER IS REQUIRED TO REFRAIN FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH HE/SHE HAS AN INTEREST, OR OTHERWISE ATTEMPTING TO EXERT ANY INFLUENCE ON THE BACB TO AFFECT A DECISION TO PARTICIPATE OR NOT PARTICIPATE IN SUCH TRANSACTION. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. CONFLICT OF INTEREST POLICY COMPLIANCE STATEMENTS ARE OBTAINED ANNUALLY FROM DIRECTORS AND OFFICERS OF THE BACB BOARD OF DIRECTORS. THE BACB PROHIBITS DIRECTORS AND OFFICERS OF THE BOARD FROM PARTICIPATING IN ANY MATTER WHERE HE OR SHE HAS AN ACTUAL CONFLICT OF INTEREST. THE BACB PROVIDES A PROCESS FOR DOCUMENTING AND ADDRESSING APPARENT CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS REVIEWED BY THE BOARD AND SET BY AN EXECUTIVE COMPENSATION COMMITTEE WITHIN PARAMETERS APPROVED BY THE BOARD. THE EXECUTIVE COMPENSATION COMMITTEE CAREFULLY REVIEWED DOCUMENTS RELATED TO CEO PERFORMANCE AND ACCOMPLISHMENT OF TARGET GOALS, MADE SALARY COMPARISONS USING GUIDESTAR AND/OR THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES CEO COMPENSATION SURVEY RESULTS, CONSIDERED COST OF LIVING DATA, AND GATHERED INPUT FROM BOARD MEMBERS AND STAFF. THE BOARD RETAINED THE FIRM OF STRATEGIC PERFORMANCE GROUP TO COMPLETE A CEO SALARY COMPARABILITY STUDY. INDEPENDENT CONSULTATION IS OBTAINED APPROXIMATELY EVERY THREE YEARS. STRATEGIC PERFORMANCE GROUP USES A NUMBER OF SURVEYS, COMPARING SALARIES BASED ON THE SIZE OF THE ORGANIZATION, SIMILAR TYPES OF ORGANIZATIONS, THE NON-PROFIT INDUSTRY, REGIONAL, AND OTHER FACTORS. THE EXECUTIVE COMPENSATION COMMITTEE CONSIDERS THE DATA REPORTED FROM STRATEGIC PERFORMANCE GROUP AND OTHER SOURCES OF INFORMATION IN DETERMINING THE CEO'S SALARY AND INCENTIVE COMPENSATION. THE EXECUTIVE COMPENSATION COMMITTEE THEN DELIBERATES AND VOTES TO APPROVE THE CEO'S COMPENSATION PACKAGE. THE PROCESS, DELIBERATIONS AND APPROVED COMPENSATION PACKAGE WAS DOCUMENTED IN THE MEETING MINUTES. THE PROCESS WAS LAST UNDERTAKEN IN 2020. COMPENSATION FOR THE BACB'S OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY THE CEO WHO UTILIZES COMPARABLE NON-PROFIT DATA TO DETERMINE FAIR AND REASONABLE COMPENSATION FOR THE SIZE OF THE ORGANIZATION, THE RESPONSIBILITIES OF THE POSITION, EDUCATION LEVEL AND YEARS OF EXPERIENCE, ALONG WITH THE ORGANIZATION'S CURRENT FINANCIAL POSITION. THIS PROCESS LAST OCCURRED IN FISCAL YEAR 2020. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ELECTRONICALLY OR IN HARD COPY UPON REQUEST. PART XII LINE 1 THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. PART XII, LINE 2C THE PROCESS FOR OVERSIGHT HAS NOT CHANGED SINCE THE PRIOR YEAR. BACB PROPERTY 7950 SHAFFER PARKWAY LITTLETON CO 80127 462424815 SINGLE PARENT TITLE HOLDING COMPANY CO 501(C)(2) N/A BEHAVIOR ANALYST CERTIFICATION BOARD INC 1 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 BACB PROPERTY B 609901 CASH PAYMENT BACB PROPERTY K 638664 CASH PAYMENT