ABC Behavior
Legal name: Cornerstone Missions Inc Dba Abc Behavior
Nonprofit profile at a glance
- EIN
- 200179114
- IRS 990 coverage
- 2022–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024, Form 990-N 2014
- Location
- Warrenton, VA, USA
- Phone
- 888 574 6007
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $4,027,098
- Expenses
- $3,845,947
- Assets
- $3,154,949
- Liabilities
- $2,898,367
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- DAVID A MADDOX (PRESIDENT/DIRECTOR)
Highest reported compensation
- DAVID A MADDOX (PRESIDENT/DIRECTOR): $250,000 total reported compensation
- CHRISTIAN MADDOX (KEY EMPLOYEE): $128,538 total reported compensation
- ANNE NGUYEN (EMPLOYEE): $123,599 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Transforming Lives with Compassionate, Data-Driven ABA Therapy. At ABC Behavior, we are dedicated to enhancing the lives of individuals with developmental disabilities and their families through compassionate, research-based, and data-driven Applied Behavior Analysis (ABA) therapy. To build a brighter future where every child is empowered to thrive through personalized, data-driven care and unwavering support. Our Mission To provide expert, evidence-based behavioral services that inspire development, strengthen families, and create lasting change in every life we touch. Our Vision To build a brighter future where every child is empowered to thrive through personalized, data-driven care and unwavering support. Our Mission.
What it reported doing in 2024
Our primary activities relate to the provision of in-home aba services to children with autism. The team consists of 9 license behavioral analysts, 18 administrative personnel and about 39 behavioral technicians over the course of the year. Most services were performed under Virginia medicaid guidelines, but few occured under private insurance or self-pay. Most revenues come from medicaid which reinforces our qualifications as a 501(c)3 organization. The entirety of the organization was dedicated to its division "abc behavior and its provisions to aba services to children with autism.
Operating model
- Revenue model
- Earned-program. 89% 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 60
- Accountability: 91
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.2%; rating input score 96
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.5%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.82; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.92; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 27.3%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 26% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 30.1% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 9.7% per year; rating input score 100; 57th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 96.2% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.8M in reported program spending
- Leadership: top reported pay $250K · 10 people listed · 0 of 6 pay-setting controls reported
- Consistency: 28 of 28 current checks pass
- Schedules: 6 filed schedules · includes executive pay
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: 2 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- High — Sustainability: Officer compensation ratio scored 7/100.