Civic Intelligence

Bacb Property

EIN 46-2424815 • 501(c)2 • Littleton, CO

Profile

To hold title to and manage real and personal property for the benefit of its parent company, the behavior analyst certification board, inc.

7950 Shaffer ParkwayLittleton, CO 80127

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.50x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

4.66x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Net Margin

62nd percentile

31%

Higher net margin than 62% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

-2.6%

Faster asset growth than 35% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

13%

Faster revenue growth than 71% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$21,456,431

Down $572,557 (-2.6%) from 2023

Liabilities

Down

$10,643,867

Down $1,275,109 (-11%) from 2023

Net Assets

Up

$10,812,564

Up $702,552 (+6.9%) from 2023

Revenue

Up

$2,284,194

Up $254,901 (+13%) from 2023

Expenses

Up

$1,581,642

Up $428,383 (+37%) from 2023

Net Income

Down

$702,552

Down $173,482 (-20%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2014: $1,888,703Liabilities 2014: $131,196Net Assets 2014: $1,757,5072014Assets 2015: $5,334,787Liabilities 2015: $1,292,154Net Assets 2015: $4,042,6332015Assets 2016: $10,070,814Liabilities 2016: $5,888,585Net Assets 2016: $4,182,2292016Assets 2017: $8,880,858Liabilities 2017: $4,679,222Net Assets 2017: $4,201,6362017Assets 2018: $8,803,439Liabilities 2018: $3,789,446Net Assets 2018: $5,013,9932018Assets 2019: $8,807,509Liabilities 2019: $2,819,233Net Assets 2019: $5,988,2762019Assets 2020: $8,889,904Liabilities 2020: $2,135,133Net Assets 2020: $6,754,7712020Assets 2021: $12,238,909Liabilities 2021: $2,954,637Net Assets 2021: $9,284,2722021Assets 2022: $18,425,288Liabilities 2022: $9,191,310Net Assets 2022: $9,233,9782022Assets 2023: $22,028,988Liabilities 2023: $11,918,976Net Assets 2023: $10,110,0122023Assets 2024: $21,456,431Liabilities 2024: $10,643,867Net Assets 2024: $10,812,5642024

Highlighted filing

2024

Assets$21,456,431
Liabilities$10,643,867
Net Assets$10,812,564

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $2,315,949Expenses 2015: $159,047Net Income 2015: $2,156,9022015Revenue 2016: $535,002Expenses 2016: $395,406Net Income 2016: $139,5962016Revenue 2017: $636,468Expenses 2017: $617,061Net Income 2017: $19,4072017Revenue 2018: $1,351,590Expenses 2018: $539,233Net Income 2018: $812,3572018Revenue 2019: $1,475,227Expenses 2019: $500,944Net Income 2019: $974,2832019Revenue 2020: $1,248,565Expenses 2020: $482,070Net Income 2020: $766,4952020Revenue 2021: $3,084,512Expenses 2021: $555,011Net Income 2021: $2,529,5012021Revenue 2022: $662,664Expenses 2022: $712,958Net Income 2022: -$50,2942022Revenue 2023: $2,029,293Expenses 2023: $1,153,259Net Income 2023: $876,0342023Revenue 2024: $2,284,194Expenses 2024: $1,581,642Net Income 2024: $702,5522024

Highlighted filing

2024

Revenue$2,284,194
Expenses$1,581,642
Net Income$702,552

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.2
Gross Receipts
$2,284,194
Mission and Program Overview

Mission

To hold title to property, collect income therefrom, and distribute the entire amount of such income less expenses to behavior analyst certification board, inc. (bacb).

Title holding company maintaining property for use by its sole non-profit parent company.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,631,432$21,291,170▼ $340,262
Cash and Non-Interest-Bearing Accounts$397,556$165,261▼ $232,295
Total Assets$22,028,988$21,456,431▼ $572,557
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,380,451$10,643,867▼ $736,584
Other Liabilities$538,525$0▼ $538,525
Total Liabilities$11,918,976$10,643,867▼ $1,275,109
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,110,012$10,812,564▲ $702,552
Total Net Assets Fund Balance$10,110,012$10,812,564▲ $702,552
Total Liabilities and Net Assets / Fund Balance$22,028,988$21,456,431▼ $572,557

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,450,405$2,322,269$22,772,674
Land$840,765-$840,765
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sungwoo Kahng Phd Bcba-dPresident (thru 8/24)
James Carr Phd Bcba-dChief Executive Officer
Chrissy McnairConsumer Rep, VP
Sarah Richling Phd Bcba-dSecretary (as of 8/24)
Julie KoudysSecretary (thru 8/24)
Ivy Chong Phd Bcba-dTreasurer (as of 8/24)
Breanne Hartley Phd Bcba-dTres. (thru 8/24)/pres. (as of 8/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
Howell ConstructionHvac Repairs8085 EAST HARVARD AVENUE, Denver, CO 80231$268,287
Ruder Built ConstructionRemodel7010 GRANDVIEW AVENUE, Arvada, CO 80002$107,085
Revenue and Support

Revenue Composition

Contributions and Grants
$677,472
Program Service Revenue
$1,555,798
Investment Income
$0
Other Revenue
$50,924
Change in Net Assets
$702,552

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,284,194
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$31,146,339
Total Revenue per Audited Statements
$33,430,533
Total Revenue per Form 990
$2,284,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,581,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$581,359
Other Expenses---$521,645
Interest---$368,725
Occupancy---$102,573
Fees for Services Accounting---$7,340
Total Functional Expenses$0$0$0$1,581,642

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$24,529,203
Expenses Not Reported on Form 990$22,947,561
Expenses per Audited Statements$1,581,642
Total Expenses per Form 990$1,581,642
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The sole member of the organization is its parent organization: the behavior analyst certification board, inc.

Form 990, Part VI, Section A, Line 7A

The organization is controlled by a single member/parent non-profit organization: the behavior analyst certification board, inc. (bacb). The sole parent organization elects the board members of the organization via majority vote. Only members of the bacb executive committee shall be eligible to serve as directors of the corporation.

Form 990, Part VI, Section A, Line 7B

The sole member of bacb property, the behavior analyst certification board, inc. (bacb), has the right to vote on matters affecting the corporation including, but not limited to, the sole power to vote for and elect directors of bacb property. Bacb also has the ability to remove any director with or without cause, at any time, and to elect his or her successor to complete the unexpired term.

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the organization's public accounting firm based on the information provided by management. The form 990 is provided to the ceo of the behavior analyst certification board, inc., who in turn shares it with the entire board prior to submitting the final form 990 for filing.

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 C, Line 19

The organization makes its financial statements and governing documents available to the public electronically or in hard copy upon request.

Filing and Contact Details

Filer

Filer Name
Bacb Property
EIN
46-2424815
Phone
7204384321
Address
7950 SHAFFER PARKWAY, LITTLETON, CO 80127

Signing Officer

Name
James Carr
Title
Chief Executive Officer
Phone
7204384321
Signed
2025-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Carr
Formed
2013
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
121 SOUTH TEJON STREET SUITE 1100, COLORADO SPRINGS, CO 80903
Preparer
Sarah Hintz
Phone
7196350330
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The form 990 is prepared using the modified cash basis of accounting.

FORM 990, PART XII, LINE 2C:

The process for overight and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Bacb property is exempt from income taxes under section 501(c)(2) of the irc. Bacb property has been classified as an organization that is not a private foundation under the irc. Bacb property is also exempt from state income taxes. Bacb property 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 consolidated financial statements and prescribes a recognition threshold for the consolidated financial statements recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Behavior analyst certification board, inc revenue 33,379,609. Intercompany rent and property maintenance expense eliminated from afs -2,233,270.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Investment income not included on afs

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Behavior analyst certification board, inc expenses 25,180,831. Intercompany rent and property maintenance expense eliminated from afs -2,233,270.

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IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0677472
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt020450405
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02322269
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt022772674
IRS990ScheduleD/ExpensesNotReportedAmt022947561
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01581642
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0840765
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0840765
IRS990ScheduleD/OtherExpensesIncludedAmt022947561
IRS990ScheduleD/OtherRevenueAmt031146339
IRS990ScheduleD/RevenueNotReportedAmt031146339
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02284194
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BACB PROPERTY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(2) OF THE IRC. BACB PROPERTY HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE IRC. BACB PROPERTY IS ALSO EXEMPT FROM STATE INCOME TAXES. BACB PROPERTY 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 CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE CONSOLIDATED FINANCIAL STATEMENTS RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BEHAVIOR ANALYST CERTIFICATION BOARD, INC REVENUE 33,379,609. INTERCOMPANY RENT AND PROPERTY MAINTENANCE EXPENSE ELIMINATED FROM AFS -2,233,270.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVESTMENT INCOME NOT INCLUDED ON AFS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3BEHAVIOR ANALYST CERTIFICATION BOARD, INC EXPENSES 25,180,831. INTERCOMPANY RENT AND PROPERTY MAINTENANCE EXPENSE ELIMINATED FROM AFS -2,233,270.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021291170
IRS990ScheduleD/TotalExpensesPerForm990Amt01581642
IRS990ScheduleD/TotalRevenuePerForm990Amt02284194
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt033430533
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt024529203
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/FirstClassOrCharterTravelInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt052620
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0374412
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt038264
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt011015
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES CARR PHD BCBA-D
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0476311
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BUSINESS-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: SUNG WOO KAHNG - $1,442 FIRST CLASS AIRFARE JAMES CARR - $692 FIRST CLASS AIRFARE
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1FIRST CLASS AIRFARE IS REIMBURSED FOR TRAVEL MEETING CERTAIN CRITERIA, SUCH AS DISTANCE OR TIME.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC., THE SOLE MEMBER/PARENT OF THE ORGANIZATION, DETERMINES THE COMPENSATION OF THE CEO BY ULITIZING A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt3BEHAVIOR ANALYST CERTIFICATION BOARD, INC. ESTABLISHED A 457(F) PLAN. THE FOLLOWING INDIVIDUAL HAD EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2024: JAMES CARR - $59,636 NO AMOUNTS VESTED FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2024.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 1B
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc3PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE MEMBER OF THE ORGANIZATION IS ITS PARENT ORGANIZATION: THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS CONTROLLED BY A SINGLE MEMBER/PARENT NON-PROFIT ORGANIZATION: THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. (BACB). THE SOLE PARENT ORGANIZATION ELECTS THE BOARD MEMBERS OF THE ORGANIZATION VIA MAJORITY VOTE. ONLY MEMBERS OF THE BACB EXECUTIVE COMMITTEE SHALL BE ELIGIBLE TO SERVE AS DIRECTORS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOLE MEMBER OF BACB PROPERTY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. (BACB), HAS THE RIGHT TO VOTE ON MATTERS AFFECTING THE CORPORATION INCLUDING, BUT NOT LIMITED TO, THE SOLE POWER TO VOTE FOR AND ELECT DIRECTORS OF BACB PROPERTY. BACB ALSO HAS THE ABILITY TO REMOVE ANY DIRECTOR WITH OR WITHOUT CAUSE, AT ANY TIME, AND TO ELECT HIS OR HER SUCCESSOR TO COMPLETE THE UNEXPIRED TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON THE INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 IS PROVIDED TO THE CEO OF THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC., WHO IN TURN SHARES IT WITH THE ENTIRE BOARD PRIOR TO SUBMITTING THE FINAL FORM 990 FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ELECTRONICALLY OR IN HARD COPY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE FORM 990 IS PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS FOR OVERIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BEHAVIOR ANALYST CERTIFICATION BOARD INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0593514321
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0STANDARD SETTING AND REGULATORY COORDINATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt07950 SHAFFER PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LITTLETON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd080127
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt022028988
IRS990/TotalAssetsEOYAmt021456431
IRS990/TotalAssetsGrp/BOYAmt022028988
IRS990/TotalAssetsGrp/EOYAmt021456431
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0677472
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01581642
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011918976
IRS990/TotalLiabilitiesEOYAmt010643867
IRS990/TotalLiabilitiesGrp/BOYAmt011918976
IRS990/TotalLiabilitiesGrp/EOYAmt010643867
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010110012
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010812564
IRS990/TotalOtherCompensationAmt049279
IRS990/TotalProgramServiceRevenueAmt01555798
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt050924
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01555798
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02284194
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt022028988
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021456431
IRS990/TotReportableCompRltdOrgAmt0427032
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd080127
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES CARR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07204384321
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BACB PROPERTY
ReturnHeader/Filer/BusinessNameControlTxt0BACB
ReturnHeader/Filer/EIN0462424815

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