Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $20,450,405 | $2,322,269 | $22,772,674 |
| Land | $840,765 | - | $840,765 |
| Name | Title |
|---|---|
| Sungwoo Kahng Phd Bcba-d | President (thru 8/24) |
| James Carr Phd Bcba-d | Chief Executive Officer |
| Chrissy Mcnair | Consumer Rep, VP |
| Sarah Richling Phd Bcba-d | Secretary (as of 8/24) |
| Julie Koudys | Secretary (thru 8/24) |
| Ivy Chong Phd Bcba-d | Treasurer (as of 8/24) |
| Breanne Hartley Phd Bcba-d | Tres. (thru 8/24)/pres. (as of 8/24) |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Howell Construction | Hvac Repairs | 8085 EAST HARVARD AVENUE, Denver, CO 80231 | $268,287 |
| Ruder Built Construction | Remodel | 7010 GRANDVIEW AVENUE, Arvada, CO 80002 | $107,085 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The sole member of the organization is its parent organization: the behavior analyst certification board, inc.”
“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.”
“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.”
“There are no committees with the authority to act on behalf of the governing body.”
“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.”
“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.”
“The organization makes its financial statements and governing documents available to the public electronically or in hard copy upon request.”
“The form 990 is prepared using the modified cash basis of accounting.”
“The process for overight and selection of an independent accountant has not changed from the prior year.”
“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.”
“Behavior analyst certification board, inc revenue 33,379,609. Intercompany rent and property maintenance expense eliminated from afs -2,233,270.”
“Investment income not included on afs”
“Behavior analyst certification board, inc expenses 25,180,831. Intercompany rent and property maintenance expense eliminated from afs -2,233,270.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TITLE HOLDING COMPANY MAINTAINING PROPERTY FOR USE BY ITS SOLE NON-PROFIT PARENT COMPANY. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JAMES CARR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7204384321 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7950 SHAFFER PARKWAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LITTLETON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80127 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 397556 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 165261 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 268287 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 107085 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 8085 EAST HARVARD AVENUE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 7010 GRANDVIEW AVENUE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | DENVER |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | ARVADA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 80231 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 80002 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | HOWELL CONSTRUCTION |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | RUDER BUILT CONSTRUCTION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | HVAC REPAIRS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | REMODEL |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 677472 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1581642 |
| IRS990/CYOtherRevenueAmt | 0 | 50924 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1555798 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 702552 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1581642 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2284194 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 581359 |
| IRS990/Desc | 0 | HELD TITLE TO AND MANAGED REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7340 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 49279 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAMES CARR PHD BCBA-D |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BREANNE HARTLEY PHD BCBA-D |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SUNGWOO KAHNG PHD BCBA-D |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRISSY MCNAIR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | IVY CHONG PHD BCBA-D |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JULIE KOUDYS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SARAH RICHLING PHD BCBA-D |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 427032 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHIEF EXECUTIVE OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRES. (THRU 8/24)/PRES. (AS OF 8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT (THRU 8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CONSUMER REP, VP |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER (AS OF 8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY (THRU 8/24) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY (AS OF 8/24) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2284194 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InterestGrp/TotalAmt | 0 | 368725 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2322269 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 21631432 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 21291170 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 23613439 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO HOLD TITLE TO AND MANAGE REAL AND PERSONAL PROPERTY FOR THE BENEFIT OF ITS PARENT COMPANY, THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 11380451 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 10643867 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 10110012 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 10812564 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 10110012 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 10812564 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 102573 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 521645 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 538525 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | IRA TAX CREDITS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 50924 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 50924 |
| IRS990/OtherRevenueTotalAmt | 0 | 50924 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JAMES CARR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1555798 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1555798 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 998487 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 303 |
| IRS990/PYOtherExpensesAmt | 0 | 1153259 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1030503 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 876034 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1153259 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2029293 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 702552 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 677472 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 20450405 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2322269 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 22772674 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 22947561 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1581642 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 840765 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 840765 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 22947561 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 31146339 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 31146339 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2284194 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BEHAVIOR ANALYST CERTIFICATION BOARD, INC REVENUE 33,379,609. INTERCOMPANY RENT AND PROPERTY MAINTENANCE EXPENSE ELIMINATED FROM AFS -2,233,270. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | INVESTMENT INCOME NOT INCLUDED ON AFS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | BEHAVIOR ANALYST CERTIFICATION BOARD, INC EXPENSES 25,180,831. INTERCOMPANY RENT AND PROPERTY MAINTENANCE EXPENSE ELIMINATED FROM AFS -2,233,270. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 21291170 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1581642 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2284194 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 33430533 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 24529203 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/FirstClassOrCharterTravelInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 52620 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 374412 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 38264 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 11015 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JAMES CARR PHD BCBA-D |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHIEF EXECUTIVE OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 476311 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | BUSINESS-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/ExplanationTxt | 1 | FIRST CLASS AIRFARE IS REIMBURSED FOR TRAVEL MEETING CERTAIN CRITERIA, SUCH AS DISTANCE OR TIME. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 2 | THE 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/ExplanationTxt | 3 | BEHAVIOR 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/FormAndLineReferenceDesc | 0 | PART I, LINE 1A |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 1B |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART I, LINE 4B |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 1 |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SOLE MEMBER OF THE ORGANIZATION IS ITS PARENT ORGANIZATION: THE BEHAVIOR ANALYST CERTIFICATION BOARD, INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ELECTRONICALLY OR IN HARD COPY UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE FORM 990 IS PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE PROCESS FOR OVERIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
| 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 A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BEHAVIOR ANALYST CERTIFICATION BOARD INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 593514321 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | STANDARD SETTING AND REGULATORY COORDINATION |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 7950 SHAFFER PARKWAY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | LITTLETON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 80127 |
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| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 21456431 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 22028988 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 21456431 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 677472 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1581642 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 11918976 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10643867 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 11918976 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10643867 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 10110012 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 10812564 |
| IRS990/TotalOtherCompensationAmt | 0 | 49279 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1555798 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 50924 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1555798 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2284194 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 22028988 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 21456431 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 427032 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 7950 SHAFFER PARKWAY |
| IRS990/USAddress/CityNm | 0 | LITTLETON |
| IRS990/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/USAddress/ZIPCd | 0 | 80127 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES CARR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHIEF EXECUTIVE OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7204384321 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BACB PROPERTY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BACB |
| ReturnHeader/Filer/EIN | 0 | 462424815 |
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