Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
EIN 20-5734112 • 501(c)6 • Jenison, MI
Profile
The Association for Contextual Behavioral Science (ACBS) is dedicated to the advancement of functional contextual cognitive and behavioral science and practice so as to alleviate human suffering and advance human well being.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
Liabilities / Revenue
17th percentile
Higher debt load relative to revenue than 17% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 19.8% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Up$2,515,162
Up $53,103 (+2.2%) from 2023
Liabilities
Down$3,654
Down $201 (-5.2%) from 2023
Net Assets
Up$2,511,508
Up $53,304 (+2.2%) from 2023
Revenue
Up$922,394
Up $30,240 (+3.4%) from 2023
Expenses
Up$941,315
Up $46,272 (+5.2%) from 2023
Net Income
Down-$18,921
Down $16,032 (-555%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The Association for Contextual Behavioral Science (ACBS) is dedicated to the advancement of functional contextual cognitive and behavioral science and practice so as to alleviate human suffering and advance human well being.
The Association for Contextual Behavioral Science is dedicated to the advancement of functional contextual cognitive and behavioral science and practice so as to alleviate human suffering.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $2,458,204 | $2,511,508 | ▲ $53,304 |
| Investments in Publicly Traded Securities | $1,214,098 | $1,309,876 | ▲ $95,778 |
| Savings and Temporary Cash Investments | $1,081,623 | $1,069,467 | ▼ $12,156 |
| Cash and Non-Interest-Bearing Accounts | $163,827 | $133,562 | ▼ $30,265 |
| Land, Buildings, and Equipment, Net | $2,511 | $2,257 | ▼ $254 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $2,462,059 | $2,515,162 | ▲ $53,103 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $3,855 | $3,654 | ▼ $201 |
| Total Liabilities | $3,855 | $3,654 | ▼ $201 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,458,204 | $2,511,508 | ▲ $53,304 |
| Total Liabilities and Net Assets / Fund Balance | $2,462,059 | $2,515,162 | ▲ $53,103 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,257 | $3,577 | $5,834 |
| Buildings | $0 | $0 | $0 |
| Other Land Buildings | $0 | $0 | $0 |
| Land | $0 | - | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Emily Rodrigues | Executive Director | FT | $151,030 | $31,160 | $182,190 |
| Name | Title |
|---|---|
| Andrew Gloster | Past President |
| Manuela O'Connell | President Elect |
| Rhonda Merwin | President-Elect |
| Alison Stapleton | Member at Large |
| Jacob Martinez | Member at Large |
| Jennifer S Payne | Member at Large |
| Sevinc Ulusoy | Member at Large |
| David Gillanders | Secretary-Treasurer |
| Sanna Turakka | Student Representative |
| Line Item | Amount |
|---|---|
| Other Expenses | $504,878 |
| Salaries, Compensation, and Employee Benefits | $424,688 |
| Grants and Similar Amounts Paid | $11,749 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $331,244 |
| Other Salaries and Wages | - | - | - | $197,580 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $151,030 |
| Fees for Services Other | - | - | - | $49,128 |
| Information Technology | - | - | - | $48,356 |
| Office Expenses | - | - | - | $39,890 |
| Pension Plan Contributions | - | - | - | $31,188 |
| Payroll Taxes | - | - | - | $26,254 |
| Other Employee Benefits | - | - | - | $18,636 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $16,095 |
| Occupancy | - | - | - | $7,200 |
| Grants to Domestic Orgs | - | - | - | $6,937 |
| Foreign Grants | - | - | - | $4,812 |
| Travel | - | - | - | $3,610 |
| Insurance | - | - | - | $3,090 |
| Fees for Services Legal | - | - | - | $2,976 |
| Other Expenses | - | - | - | $1,227 |
| Advertising | - | - | - | $374 |
| Fees for Services Accounting | - | - | - | $100 |
| Total Functional Expenses | $0 | $0 | $0 | $941,315 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
“The organization is a professional, scientific association with members. Members are in the categories of Professional, Affiliate, and Student.”
“The organization's members have the right to elect members of the Board of Directors. Professional and Affiliate members can cast a ballot for all open Board of Directors' positions except for the Student Representative. Student members can cast a ballot for all open Board of Directors' positions.”
“The organization may not change its bylaws without a 2/3rds approval vote by the membership. A change to the bylaws may be initiated by the Board of Directors, or by a referendum of 5% of the membership.”
“The Form 990 was reviewed by an independent CPA. Then it was provided to all current members of the ACBS Board of Directors prior to submission. No formal review or comments are required from Board members. Board Members are invited to review and comment and question the Form 990 to be submitted, but such comments are not required.”
“Members of the Board of Directors and key personnel are covered annually under the conflict of interest policy. Any possible conflicts of interest are discussed by the full board at annual and phone meetings. All potential conflicts are disclosed and discussed by the Board of Directors to determine if any further, or different course should be taken to ensure fair and equal treatment by the party in question. If the party in question is a voting member of the Board of Directors, they are required to abstain from deliberating on their own conflict issue, except to give testimony. Board members are required to sign the Conflict of Interest policy annually. To date, no conflicts have arisen to warrant follow up action by the Board of Directors.”
“The compensation for the position of Executive Director is reviewed and approved by the Executive Committee or a sub-committee of the ACBS Board of Directors after reviewing salary comparability data. The Executive Director is the only key employee and no officers/directors receive compensation.”
“The governing documents (by-was & conflict of interest policy) are available to the general public on the website contextualscience.org. ACBS makes it's financial statements available to the public upon request.”
“Depreciation rather than amortization are reflected here rather than in expenses. Net change in fixed asset value from 2023 is -$254.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | The Association for Contextual Behavioral Science is dedicated to the advancement of functional contextual cognitive and behavioral science and practice so as to alleviate human suffering. |
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| IRS990/Desc | 0 | ACBS held an annual conference to educate psychologists in the area of Acceptance and Commitment Therapy (ACT), Relational Frame Theory (RFT), and Contextual Behavioral Science, in July 2024. The conference was organized by the ACBS board, Executive Director, staff, and volunteer committees. This conference served to advance the science of psychology through a forum of presentations, workshops, and discussions. It aided psychologists and other mental health professionals in understanding principles that can be used to help their patients/clients. This conference drew approximately 900 attendees from around the world. This activity was funded through conference registration fees. |
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| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7200 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 39890 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
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| IRS990/OtherChangesInNetAssetsAmt | 0 | 253 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 18636 |
| IRS990/OtherExpensesGrp/Desc | 0 | Dues and subscriptions |
| IRS990/OtherExpensesGrp/Desc | 1 | Licenses |
| IRS990/OtherExpensesGrp/Desc | 2 | Foreign tax paid |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1517 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 71 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1227 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | book referrals |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Amazon referrals |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 194 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 0 |
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| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 0 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 25 |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 197580 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 26254 |
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| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 31188 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Emily Rodrigues |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | conference |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | publications |
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| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ACBS maintains a website that serves to support the interaction between, and the education of, psychologists, students, and the public interest in contextual psychology/science, particularly ACT and RFT. This website is maintained by the ACBS staff and its members (it is an interactive website), as well as with help from contracted technical support services. This website is contextualscience.org. This website helps to disseminate education resources among ACBS members as well as the general public. There were approximately 8000 website/ACBS members at the end of 2024. The website is funded by membership dues. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 9900 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ACBS awards research development grants for worthy projects in the area of contextual behavioral science. ACBS awarded 3 grants this year, to be executed over the following 12-18 months. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 14249 |
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| IRS990/PYContributionsGrantsAmt | 0 | 398832 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 11088 |
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| IRS990/PYOtherRevenueAmt | 0 | 176 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 439151 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2889 |
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| IRS990/PYTotalExpensesAmt | 0 | 895043 |
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| IRS990/PYTotalRevenueAmt | 0 | 892154 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Emily Rodrigues |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Director |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 182190 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The organization is a professional, scientific association with members. Members are in the categories of Professional, Affiliate, and Student. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The organization's members have the right to elect members of the Board of Directors. Professional and Affiliate members can cast a ballot for all open Board of Directors' positions except for the Student Representative. Student members can cast a ballot for all open Board of Directors' positions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization may not change its bylaws without a 2/3rds approval vote by the membership. A change to the bylaws may be initiated by the Board of Directors, or by a referendum of 5% of the membership. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Form 990 was reviewed by an independent CPA. Then it was provided to all current members of the ACBS Board of Directors prior to submission. No formal review or comments are required from Board members. Board Members are invited to review and comment and question the Form 990 to be submitted, but such comments are not required. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Members of the Board of Directors and key personnel are covered annually under the conflict of interest policy. Any possible conflicts of interest are discussed by the full board at annual and phone meetings. All potential conflicts are disclosed and discussed by the Board of Directors to determine if any further, or different course should be taken to ensure fair and equal treatment by the party in question. If the party in question is a voting member of the Board of Directors, they are required to abstain from deliberating on their own conflict issue, except to give testimony. Board members are required to sign the Conflict of Interest policy annually. To date, no conflicts have arisen to warrant follow up action by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The compensation for the position of Executive Director is reviewed and approved by the Executive Committee or a sub-committee of the ACBS Board of Directors after reviewing salary comparability data. The Executive Director is the only key employee and no officers/directors receive compensation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The governing documents (by-was & conflict of interest policy) are available to the general public on the website contextualscience.org. ACBS makes it's financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Depreciation rather than amortization are reflected here rather than in expenses. Net change in fixed asset value from 2023 is -$254. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XI, Line 9 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
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