Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
EIN 94-3306696 • 501(c)6 • Oakland, CA
Profile
To promote the science and theory of behavior analysis through the support of research, education and practice.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 12.7% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Assets
Down$674,691
Down $100,160 (-13%) from 2023
Liabilities
Down$134,511
Down $6,541 (-4.6%) from 2023
Net Assets
Down$540,180
Down $93,619 (-15%) from 2023
Revenue
Down$908,618
Down $328,343 (-27%) from 2023
Expenses
Up$1,002,237
Up $143,522 (+17%) from 2023
Net Income
Down-$93,619
Down $471,865 (-125%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of the california association for behavior analysis (cal - aba) is to promote the science and theory of behavior analysis through the support of research, education and practice.
Advance, promote, and protect the science and practice of behavior analysis.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $711,766 | $591,617 | ▼ $120,149 |
| Prepaid Expenses and Deferred Charges | $63,085 | $83,074 | ▲ $19,989 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $774,851 | $674,691 | ▼ $100,160 |
| Liabilities | |||
| Deferred Revenue | $76,090 | $90,777 | ▲ $14,687 |
| Accounts Payable and Accrued Expenses | $64,962 | $43,734 | ▼ $21,228 |
| Total Liabilities | $141,052 | $134,511 | ▼ $6,541 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $633,799 | $540,180 | ▼ $93,619 |
| Total Net Assets Fund Balance | $633,799 | $540,180 | ▼ $93,619 |
| Total Liabilities and Net Assets / Fund Balance | $774,851 | $674,691 | ▼ $100,160 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $94,450 | $94,450 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Matt Mcalear | Executive Director | FT | $115,000 | $115,000 |
| Name | Title |
|---|---|
| Lisa Britton | Past-president |
| Jill Young | President |
| Valerie R Rogers | President-elect |
| Amanda Nicolson | Director |
| Danyelle Beal | Director |
| Jessika Feil | Director |
| Linda Haymes | Director |
| Liz Krulder Kumar | Director |
| Lusineh Gharapetian | Director |
| Marianne Jackson | Director |
| Penelope Schenkkan | Director |
| Elizabeth Herrera Knapp | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $820,810 |
| Salaries, Compensation, and Employee Benefits | $170,927 |
| Grants and Similar Amounts Paid | $10,500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $646,255 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $89,009 |
| Fees for Services Other | - | - | - | $48,687 |
| Payroll Taxes | - | - | - | $44,238 |
| Other Salaries and Wages | - | - | - | $37,680 |
| Fees for Services Accounting | - | - | - | $31,326 |
| Travel | - | - | - | $29,884 |
| Office Expenses | - | - | - | $21,776 |
| Grants to Domestic Individuals | - | - | - | $10,500 |
| All Other Expenses | - | - | - | $10,087 |
| Advertising | - | - | - | $9,869 |
| Fees for Services Legal | - | - | - | $8,810 |
| Information Technology | - | - | - | $7,750 |
| Insurance | - | - | - | $6,366 |
| Total Functional Expenses | $0 | $0 | $0 | $1,002,237 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization's membership is open to all persons interested in or actively engaged in teaching, research, or application of the principles of behavior analysis. There are five main classes of membership: certified, professional, associate, student, and affiliate. The organization also recognizes supporting members who contribute additional funds to support cal-aba and its activities, including subsidizing memberships and conference fees for affiliate and student members.”
“The organization has members who have the power to elect or appoint one or more members of the governing body.”
“The various committees of the board of directors do not have governing power.”
“The form 990 will be sent to the executive director for review and approval via email before it is filed with the irs.”
“At the board meeting of each fiscal year, the board has each member complete an annual disclosure form and each person is required to disclose any potential conflicts at the board meeting.”
“Governing documents and policies are available on the organization's website. Financial statements and conflict of interest policy are available upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 43734 |
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| IRS990/ActivityOrMissionDesc | 0 | ADVANCE, PROMOTE, AND PROTECT THE SCIENCE AND PRACTICE OF BEHAVIOR ANALYSIS. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 10087 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MATT MCALEAR |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OAKLAND |
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| IRS990/CYContributionsGrantsAmt | 0 | 475 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 10500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 820810 |
| IRS990/CYOtherRevenueAmt | 0 | 109 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 908034 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -93619 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 170927 |
| IRS990/CYTotalExpensesAmt | 0 | 1002237 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 908618 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 76090 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 90777 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE ORGANIZATION HELD THE CALIFORNIA BEHAVIOR ANALYSIS CONFERENCE, WHICH PROVIDED WORKSHOPS, SYMPOSIUM, PRESENTATIONS, AND INVITED ADDRESSES HIGHLIGHTING THE LATEST ADVANCEMENTS IN RESEARCH, SCIENCE, AND SERVICES FOR BEHAVIOR ANALYSIS. PRESENTERS INCLUDING LAEADING EXPERTS FROM UNIVERSITIES, PBLIC INSTITUTIONS, SERVICE PROVIDERS, AND PROVATE COMPANIES. ATTENDEES INCLUDED BEHAVIOR ANALYSTS, SERVICE PROVIDERS, UNIVERISTY STUDENTS, AND CONSUMERS. |
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| IRS990/DisregardedEntityInd | 0 | 0 |
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| IRS990/DonorAdvisedFundInd | 0 | 0 |
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| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 31326 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8810 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 48687 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 5.00 |
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| 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/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT-ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PAST-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1993 |
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| IRS990/MissionDesc | 0 | THE MISSION OF THE CALIFORNIA ASSOCIATION FOR BEHAVIOR ANALYSIS (CAL - ABA) IS TO PROMOTE THE SCIENCE AND THEORY OF BEHAVIOR ANALYSIS THROUGH THE SUPPORT OF RESEARCH, EDUCATION AND PRACTICE. |
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| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 633799 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 540180 |
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| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21776 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
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| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 109 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 37680 |
| IRS990/OwnWebsiteInd | 0 | X |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 44238 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 63085 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 83074 |
| IRS990/PrincipalOfficerNm | 0 | MATT MCALEAR MA BCBA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 541800 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611430 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ANNUAL CONFERENCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | JOB POSTINGS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CONTINUED EDUCATION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 734249 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 169282 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 640 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 734249 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 169282 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 3863 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 640 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 3863 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROFESSIONAL SUPPORT - CAL-ABA'S CENTRAL OFFICE CONTINUED PROVIDING ONGOING MEMBERSHIP SUPPORT, COORDINATED STATE-WIDE BOARD MEETINGS TO FACILITATE INFORMATION EXCHANGE IN BEHAVIOR ANALYSIS ISSUES AND RESEARCH, AND MANAGED A WEBSITE. THE ORGANIZATION ALSO PROVIDED OTHER PROFESSIONAL SUPPORT TO THE BEHAVIOR ANALYST CERTIFICATION BOARD BY PROVIDING INFORMATION ABOUT THE PROGRAM TO ITS MEMBERS AND COORDINATING ONGOING CEU COURSES FOR CERTIFIED BEHAVIOR ANALYSIS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 120 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 682467 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1236841 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 378246 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 176248 |
| IRS990/PYTotalExpensesAmt | 0 | 858715 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1236961 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -93619 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
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| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION DOES NOT MONITOR THE USE OF GRANT FUNDS AFTER THEY ARE AWARDED. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S MEMBERSHIP IS OPEN TO ALL PERSONS INTERESTED IN OR ACTIVELY ENGAGED IN TEACHING, RESEARCH, OR APPLICATION OF THE PRINCIPLES OF BEHAVIOR ANALYSIS. THERE ARE FIVE MAIN CLASSES OF MEMBERSHIP: CERTIFIED, PROFESSIONAL, ASSOCIATE, STUDENT, AND AFFILIATE. THE ORGANIZATION ALSO RECOGNIZES SUPPORTING MEMBERS WHO CONTRIBUTE ADDITIONAL FUNDS TO SUPPORT CAL-ABA AND ITS ACTIVITIES, INCLUDING SUBSIDIZING MEMBERSHIPS AND CONFERENCE FEES FOR AFFILIATE AND STUDENT MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS MEMBERS WHO HAVE THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE VARIOUS COMMITTEES OF THE BOARD OF DIRECTORS DO NOT HAVE GOVERNING POWER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 WILL BE SENT TO THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL VIA EMAIL BEFORE IT IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AT THE BOARD MEETING OF EACH FISCAL YEAR, THE BOARD HAS EACH MEMBER COMPLETE AN ANNUAL DISCLOSURE FORM AND EACH PERSON IS REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS AT THE BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| 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 C, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 419 N LEE ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ALEXANDRIA |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ADAM KUCZYNSKI CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-13T11:40:45-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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