APPLIED BEHAVIOR ANALYSIS CORPORAT… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1986

Legal Domicile

Principal Officer

ROBIN NUZZOLO

Phone

9149651152

Tax Period

2022-07-01 to 2023-06-30

APPLIED BEHAVIOR ANALYSIS CORPORATION, founded in 1986, is a mid-sized nonprofit in the Education sector that reported $16.2M in total revenue in fiscal year 2022. Revenue grew 12% year-over-year, indicating healthy expansion.

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

Program Service Accomplishments

Program 1

Expenses: $14,186,535 Revenue: $15,703,234

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...

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $416,146

Program Service Revenue $15,703,234

Investment Income $2,054

Other Revenue $46,026

TOTAL REVENUE $16,167,460

Expense Breakdown

Grants Paid $0

Salaries & Benefits $13,849,469

Fundraising Expenses $0

Program Expenses $14,186,535

Other Expenses $2,535,625

TOTAL EXPENSES $16,385,094

Year-over-Year Comparison

	2022	2021	Change
Revenue	$16,167,460	$14,484,324	+0.1%
Expenses	$16,385,094	$14,612,442	+0.1%
Net Income	$-217,634	$-128,118	+0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

250

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$772,135

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JO ANN DELGADO	PRESIDENT	2.00	Officer Director	$0	$0	$0
ARA BAHADOURIAN	SECRETARY	1.00	Officer Director	$0	$0	$0
DOLLEEN KEOHANE	SECRETARY	1.00	Officer Director	$0	$0	$0
CHARLOTTE BOWMAN	BOARD FINANC	1.00	Director	$0	$0	$0
ANDREW HARMAN	BOARD FINANC	1.00	Director	$0	$0	$0
ROBIN NUZZOLO	EXECUTIVE DI	37.50	Key Emp	$332,938	$102,577	$435,515
JEANNEMARIE SPECKMAN	ASSOCIATE DI	37.50	Key Emp	$253,847	$82,773	$336,620
SUSAN BUTTIGIEG	SUPERVISOR	37.50	Highest	$177,559	$8,500	$186,059
LIN DU	SUPERVISOR	37.50	Highest	$165,058	$39,284	$204,342
CLAIRE CAHILL	SUPERVISOR	37.50	Highest	$159,271	$39,284	$198,555
JENNIFER LONGANO	ASSOCIATE DI	37.50	Highest	$167,576	$40,786	$208,362
CELESTINA RIVERA-VALDES	ASSOCIATE DI	37.50	Highest	$199,099	$51,878	$250,977

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$16,167,460	$16,385,094	$8,338,548	$-217,634
2022	$14,484,324	$14,612,442	$4,990,668	$-128,118
2021	$14,086,692	$13,061,499	$5,902,584	$1,025,193
2020	$14,383,194	$14,209,455	$4,995,336	$173,739
2019	$12,953,110	$13,012,457	$3,322,378	$-59,347
2018	$11,642,862	$11,670,711	$2,593,689	$-27,849

APPLIED BEHAVIOR ANALYSIS CORPORATION