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California Association for Behavior Analysis FY2020 filing

Not tax-deductible

Eastvale, CA501(c)(6)Since 1993Community Development EIN 94-3306696Revenue $726K in FY2020

On file with the IRScalaba.org12672 Limonite Ave, 92880-4201 · Eastvale, CATax-exempt since Aug 2004

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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.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$115K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $30K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$115K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$489K
105% of total assets
Concern: liabilities are 105% of assets; over 80%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$726K
Spent
$1.4M
Net assets
−$25K
By yearFY2020–FY2025
Revenue
$726K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$726K
FY2021$675K
FY2022$644K
FY2023$1.2M
FY2024$909K
FY2025$1.2M
Expenses
$1.4M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$558K
FY2022$688K
FY2023$859K
FY2024$1.0M
FY2025$1.1M
Net assets
−$25K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$25K
FY2021$300K
FY2022$256K
FY2023$634K
FY2024$540K
FY2025$641K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

13 people listed on the 990; $115K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Matt McAlear
Executive Director
$115,000Pt VII · Sec A
Jennifer Harris
President Elect
$0Pt VII · Sec A
$0Pt VII · Sec A
Heidi Eilers
Conference Chair
$0Pt VII · Sec A
Michelle Heid
Public Policy Chair
$0Pt VII · Sec A
Lisa Britton
Professional Standards Chair
$0Pt VII · Sec A
Gregory Elsky
President
$0Pt VII · Sec A
Jocelyn Thompson
Professional Assoc. Liaison
$0Pt VII · Sec A

Matt McAlear’s $112K as Executive Director is at the 26th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Matt McAlear$112,051$115,000$115,000$91,667$91,667$115,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See California Association for Behavior Analysis executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes and protects the science and practice of behavior analysis.

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Provided by the organization

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2 programs · in their own filed words · FY2019
01

Professional Support

Cal-aba's central office continued providing ongoing membership support, coordinated state-wide board meetings to faciliate information exchange in behavior analysis issues and research, and managed a website.

Pt IX · col B
02

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.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2022
Behavior Analyst Certification Board INCFY2022$12K
Total grants receivedfrom 1 funder$12K
Grants paid · 2 grants · $24K · 2023–2024
Unitemized GrantFY2024$13,500
Unitemized GrantFY2023$10,500

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$726K
Ln 12
Fees for servicesLn 2g$726K
Money outPt IX
$1.4M
Ln 25
Owns and owesPt X
−$25K
net assets · Ln 32
Cash and savingsLn 1–2$417K
Total assetsLn 16$464K
LiabilitiesLn 26$489K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$726K
Total revenueLn 12$726K
Assets in detailPt X, end of year
CashLn 1$202K
SavingsLn 2$215K
Cash and savings togetherLn 1–2$417K
Land, buildings, equipmentLn 10c$37K
Other assetsLn 15$1K
Total assetsLn 16$464K
LiabilitiesLn 26$489K
Net assetsLn 32−$25K
OperationsPt I, VI
EmployeesI 52
VolunteersI 6100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$516K$417K
Land, buildings, equipmentLn 10c$56K$37K
Total assetsLn 16$691K$464K
LiabilitiesLn 26$97K$489K
Net assetsLn 32$594K−$25K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$115K
Other salaries and wagesLn 7$26K
Payroll taxesLn 10$8K
Legal feesLn 11b$3K
Accounting feesLn 11c$30K
Lobbying feesLn 11d$52K
Other fees for servicesLn 11g$67K
Advertising and promotionLn 12$6K
Office expensesLn 13$35K
Information technologyLn 14$42K
OccupancyLn 16$14K
TravelLn 17$961
Conferences, conventions and meetingsLn 19$941K
Depreciation, depletion and amortizationLn 22$19K
InsuranceLn 23$6K
Total functional expensesLn 25$1.4M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.2M$1.1M$101K$641K 990 PDF
FY2024 $909K$1.0M−$94K$540K 990 PDF
FY2023 $1.2M$859K$378K$634K 990 PDF
FY2022 $644K$688K−$44K$256K 990 PDF
FY2021 $675K$558K$117K$300K 990 PDF
FY2020 Viewing $726K$1.4M−$639K−$25K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $725,844 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,198,198$725,844
I-10 Investment incomePrior year $351$0
I-11 Other revenuePrior year $199$0
I-12 Total revenuePrior year $1,198,748$725,844
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $157,552$149,213
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,078,411$1,215,948
I-18 Total expensesPrior year $1,235,963$1,365,161
I-19 Revenue less expensesPrior year −$37,215−$639,317
Part VI · Governance 12 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $725,844 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $724,145 · Unrelated business $1,699$725,844
VIII-12 Total revenueRelated to mission $724,145 · Unrelated business $1,699 · Excluded from tax $0$725,844
Part IX · Statement of functional expenses $1,365,161 across 15 lines filed
IX-5 Pay of current officers, directors and key staff$115,000
IX-7 Other salaries and wages$26,487
IX-10 Payroll taxes$7,726
IX-11b Legal fees$3,164
IX-11c Accounting fees$29,594
IX-11d Lobbying fees$51,982
IX-11g Other fees for services$66,625
IX-12 Advertising and promotion$6,136
IX-13 Office expenses$35,073
IX-14 Information technology$42,077
IX-16 Occupancy$13,666
IX-17 Travel$961
IX-19 Conferences, conventions and meetings$941,112
IX-22 Depreciation, depletion and amortization$19,306
IX-23 Insurance$6,252
IX-25 Total functional expenses$1,365,161
Part X · Balance sheet $463,605 assets, 13 lines filed
Asset lines not itemized here account for $5,000; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $300,848$201,935
X-2 Savings and temporary cash investmentsStart of year $214,865$214,864
X-9 Prepaid expenses and deferred chargesStart of year $113,769$4,265
X-10c Land, buildings and equipment, netStart of year $55,837$36,531
X-15 Other assetsStart of year $1,010$1,010
X-16 Total assetsStart of year $691,329$463,605
X-17 Accounts payable and accrued expensesStart of year $21,159$439,994
X-19 Deferred revenueStart of year $76,261$49,019
X-26 Total liabilitiesStart of year $97,420$489,013
X-27 Net assets without donor restrictionsStart of year $593,909−$45,408
X-28 Net assets with donor restrictions$20,000
X-32 Total net assets or fund balancesStart of year $593,909−$25,408
X-33 Total liabilities and net assetsStart of year $691,329$463,605
Part XI · Reconciliation of net assets −$25,408 net assets at year end
XI-1 Total revenue$725,844
XI-2 Total expenses$1,365,161
XI-3 Revenue less expenses−$639,317
XI-4 Net assets at start of year$593,909
XI-8 Prior period adjustments$20,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$25,408

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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