Applied Behavior Analysis Corporation
Nonprofit profile at a glance
- EIN
- 133363868
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Yonkers, NY, USA
- Phone
- 9149651152
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Specialized Education Institutions
Reported finances
- Revenue
- $17,061,378
- Expenses
- $17,184,721
- Assets
- $7,206,667
- Liabilities
- $5,649,024
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- JO ANN DELGADO (PRESIDENT)
Highest reported compensation
- ROBIN NUZZOLO (EXECUTIVE DI): $484,022 total reported compensation
- JEANNEMARIE SPECKMAN (ASSOCIATE DI): $398,157 total reported compensation
- CELESTINA RIVERA-VALDES (ASSOCIATE DI): $257,528 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The fred s. Keller school was founded in 1986 as a model school based upon the comprehensive application of behavior analysis to schooling, or cabas model (greer 1991). The school's philosophy is one that applies the science of behavior to all aspects of schooling. The school is named in honor of dr. Fred s. Keller, the founder of modern reinforcement theory and a distinguished educator who has led in the application of the science of behavior to reform educational practice. The school is directed by behavior analysis supervisors, trained in special, as well as elementary education, early education and social work. The executive director, ei coordinator, parent educator and program coordinator all hold cabas board certifications as well as master teachers and behavior analysis supervisors. The fred s. Keller school is closely affiliated with columbia university, teachers college. Dr. R. Douglas greer, professor of education and psychology at teachers college, is one of the founders of
What it reported doing in 2024
The fred s. Keller school is a not-for-profit, private preschool for students with and without disabilities. The school serves children from birth through their transition into kindergarten. The school operates from 2 campuses in westchester and rockland counties. The school employs an applied behavior analytic methodology which is a data based, empirically tested model.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 70
- Accountability: 95
- Sustainability: 20
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.6%; rating input score 88
- Program expense ratio: 87%; rating input score 87
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.7%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.42; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.78; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 11.9%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: 5.9% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 52nd percentile among comparable filings
- Asset growth: 10.9% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 87.6% of revenue deployed · 87% of spending went to programs
- Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $14.9M in reported program spending
- Leadership: top reported pay $484K · 12 people listed · 1 of 6 pay-setting controls reported
- Consistency: 29 of 29 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 28/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- High — Sustainability: Officer compensation ratio scored 14/100.