CALIFORNIA ASSOCIATION FOR BEHAVIO… - 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

1993

Legal Domicile

Principal Officer

JOYCE TU

Phone

8052752143

Tax Period

2024-07-01 to 2025-06-30

CALIFORNIA ASSOCIATION FOR BEHAVIOR ANALYSIS, founded in 1993, is a community nonprofit in the Community Improvement sector that reported $1.2M in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $1.1M left a modest 9% surplus.

Mission

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.

Program Service Accomplishments

Program 1

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 LEADING EXPERTS FROM UNIVERSITIES, PUBLIC INSTITUTIONS, SERVICE PROVIDERS, AND PRIVATE COMPANIES. ATTENDEES INCLUDED BEHAVIOR ANALYSTS, SERVICE PROVIDERS, UNIVERISTY STUDENTS, AND CONSUMERS.

Program 2

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...

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.

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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 (2024)

Revenue Breakdown

Contributions & Grants $1,171

Program Service Revenue $1,183,285

Investment Income $0

Other Revenue $13

TOTAL REVENUE $1,184,469

Expense Breakdown

Grants Paid $18,500

Salaries & Benefits $163,462

Fundraising Expenses $0

Other Expenses $901,754

TOTAL EXPENSES $1,083,716

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,184,469	$908,618	+0.3%
Expenses	$1,083,716	$1,002,237	+0.1%
Net Income	$100,753	$-93,619	-2.1%

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

Volunteers

100

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

$112,051

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VALERIE ROGERS PHD BCBA-D	PRESIDENT	5.00	Officer Director	$0	$0	$0
JOYCE TU PHD BCBA-D	PRESIDENT-ELECT	5.00	Officer Director	$0	$0	$0
ELIZABETH HERRERA KNAPP MA BCBA	SECRETARY/TREASURER	5.00	Officer Director	$0	$0	$0
JILL YOUNG PHD BCBA-D	PAST-PRESIDENT	5.00	Officer Director	$0	$0	$0
DANYELLE BEAL PSYD BCBA	DIRECTOR	5.00	Director	$0	$0	$0
AMANDA NICOLSON PHD BCBA-D	DIRECTOR	5.00	Director	$0	$0	$0
JESSIKA FEIL MA BCBA	DIRECTOR	5.00	Director	$0	$0	$0
ELIZABETH MESHES PHD BCBA-D	DIRECTOR	5.00	Director	$0	$0	$0
LIZ KRULDER KUMAR	DIRECTOR	5.00	Director	$0	$0	$0
PENELOPE SCHENKKAN PHD BCBA-D	DIRECTOR	5.00	Director	$0	$0	$0
LUSINEH GHARAPETIAN PHD BCBA-D	DIRECTOR	5.00	Director	$0	$0	$0
DANIEL MENDOZA MS BCBA LBA	DIRECTOR	5.00	Director	$0	$0	$0
MARIANNE JACKSON PHD BCBA-D	DIRECTOR	5.00	Director	$0	$0	$0
DENICE RIOS PHD BCBA-D	DIRECTOR	5.00	Director	$0	$0	$0
MATT MCALEAR	EXECUTIVE DIRECTOR	40.00	Officer	$112,051	$0	$112,051

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	$1,184,469	$1,083,716	$661,971	$100,753
2024	$908,618	$1,002,237	$674,691	$-93,619
2023	$1,236,961	$858,715	$774,851	$378,246
2022	$644,318	$688,356	$380,833	$-44,038
2021	$675,176	$558,062	$517,130	$117,114
2020	$725,844	$1,365,161	$463,605	$-639,317
2019	$1,198,748	$1,235,963	$691,329	$-37,215
2018	$956,410	$936,117	$852,316	$20,293

CALIFORNIA ASSOCIATION FOR BEHAVIOR ANALYSIS