Behavior Analyst Certification Board Inc

Nonprofit profile at a glance

EIN
593514321
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Littleton, CO, USA
Phone
7202045813
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Employment Procurement Assistance

Official website

Reported finances

Revenue
$42,303,843
Expenses
$31,446,878
Assets
$44,527,917
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • BREANNE HARTLEY (PRESIDENT)
  • ADEL NAJDOWSKI (VICE PRESIDENT (AS OF 8/25))
  • JAMES CARR PHD BCBA-D (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JAMES CARR PHD BCBA-D (CHIEF EXECUTIVE OFFICER): $532,845 total reported compensation
  • MOLLI LUKE PHD BCBA-D (CHIEF CERTIFICATION/LEARNING OFFICER): $236,484 total reported compensation
  • FLORENCE DIGENNARO REED PHD (BCBA-D CHIEF OPERATING OFFICER): $231,120 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We protect consumers of behavior analysis services by systematically establishing, promoting, and disseminating professional standards.

What it reported doing in 2025

Provide credentialing, standards development and enforcement, examination administrations and regulatory coordination and assistance for behavior analysts.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 93% 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. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 72
  • Accountability: 95
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65%; rating input score 65
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 95.9%; rating input score 96; 35th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 25.7%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 98; 98th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 18.9% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 18.8% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 20% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 65% of revenue deployed · 86.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $27.3M in reported program spending
  • Leadership: top reported pay $533K · 18 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $12.2M reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes foreign activity, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.