Society for the Advancement of Behavior Analysis

“The organization's secretary-treasurer distributes form 990 to all the board members for review, prior to its submission, to the irs. Board members have the opportunity to ask questions, as necessary. A confirmation from each member with approval or revisions is needed before submission. The submission is made by regular mail and members can reply either electronically or by regular mail. The board members responses are filed in the organization's archives.”

“Each year, each interested person shall complete and submit the conflict of interest disclosure statement. In addition, if the organization proposes to enter into any transaction in which an interested person has a financial interest or a duality of interest, the interested person, shall disclose the existence of such interest with a statement of the facts. If the organization proposes to enter into any transaction with an interested person that involves a financial interest, before the vote, the board shall (a) attempt to obtain data as to comparability from which it can determine if the amount being paid is reasonable and at fair market value; (b) investigate alternatives to the proposed transaction or arrangement and report on whether the organization could achieve at least the same results by entering into a transaction with someone who does not have a financial interest; and (c) recommend whether the transaction should be approved. In a situation involving a financial interest, an interested person may attend a meeting to answer questions but leave the meeting and not participate in the discussion of, and abstain from voting on, the decision of the transaction.”

“Other change in net assets is the change in fair value of investments.”

“The association's primary purpose is to contribute to the well-being of society by developing, enhancing, adn supporting the growth and vitality of the science of behavior analysis through research, education and practice.”