2026-05-13T19:20:24-07:00 2025-06-30 954014687 Kao & Kao CPAs 1848 Lincoln Blvd 200 Santa Monica CA 90404 990 2024-07-01 942614097 ASSOCIATION OF BEHAVIOR CONSULTANTS ASSO 7073276972 PO Box 1858 Sebastopol CA 95473 DEVIN WINTER Director, President 2026-05-13 true true Vivian Kao CPA P01280573 3103965448 X 2024 2025-03-06 01:10:19Z PO Box 1858 Sebastopol CA 95473 14934504 false X N/A X 1979 CA THE ASSOCIATION PROVIDES BEHAVIOR ANALYTIC THERAPY AND DAY SERVICES TO DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS LIVING IN THE NORTHERN CALIFORNIA AREA. SERVICES ARE REIMBURSED BY THE CALIFORNIA REGIONAL CENTER SYSTEM UNDER THE THE DEPARTMENT OF DEVELOPMENTAL SERVICES. 3 2 345 0 0 13717574 14842761 67646 75053 0 13785220 14917814 0 0 10939697 11192826 0 0 2475428 2431236 13415125 13624062 370095 1293752 4353141 5609652 1052391 954265 3300750 4655387 The purposes for which this corporation is formed are: a. The specific and primary purposes are to promote public education and provide charitable assistance in the area of developmental disabilities by:1. Assessment, program planning and training of developmentally disabled person's for the purpose of improving their capabilities.2. Training and consulting with families of developmentally disabled persons, home care personnel for the developmentally disabled, and service agencies staff for the developmentally disabled, or the general public, regarding methods and procedures for the assessment, program planning, training, and acceptance into the mainstream of society of developmentally disabled persons.3. Carrying on a continuing program of research, education, exploration, and information and organization focused on the area of developmental disabilities and directed toward members of the general public, developmentally disabled persons who desire to become more independent, instituti false false 13208235 APPROXIMATELY 1,300 DEVELOPMENTALLY DISABLED INDIVIDUALS IN NORTHERN CALIFORNIA WERE PROVIDED BEHAVIORAL MODIFICATION SERVICES. 13208235 true false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 9 0 true 345 true false false false false false false false 0 false false false false false false false false false false X 3 2 true false false false false false false true true false false true true true true true true true true false CA X X DEVIN WINTER 7075831656 PO Box 1858 Sebastopol CA 95473 JOE ZAVALA Dir. No Barriers S 50.00 0.00 511564 0 0 ALICIA PANZA CLARK Dir. Infant Sv, Sonoma 50.00 0.00 418984 0 0 DEVIN WINTER CEO, PRESIDENT 60.00 0.00 X X 300000 0 0 MARLENE PALYO Administrator 50.00 0.00 246000 0 0 MADISON ROBITAILLE Specialist 50.00 0.00 229311 0 0 KAREN LOEFFLER Dir. SOAR (former) 50.00 0.00 213507 0 0 MARCELA MACIAS Specialist 50.00 0.00 163735 0 0 RACHEL BACK Specialist 50.00 0.00 146626 0 0 KEITH WILLIAMS Specialist 50.00 0.00 138500 0 0 MARIA ONOFRE Specialist 50.00 0.00 101507 0 0 GAVIN JOHNSTON Secretary, CFO 5.00 0.00 X X 0 0 0 SAMUEL HINDS Vice President 1.00 0.00 X 0 0 0 2469734 10 false true false ERIC HEIDORN STRUCTURE FOR SUCCESS INC CORPORATE ADDRESS Sebastopol CA 95473 BEHAVIOR CONSULTANT 367324 CYNTHIA SWIMM PATH THRU THE FOREST CORPORATE ADDRESS Sebastopol CA 95473 BEHAVIOR CONSULTANT 407503 NATHAN SPEED EVERGREEN ORG CORPORATE ADDRESS Sebastopol CA 95473 BEHAVIOR CONSULTANT 481165 Threshold Services LLC CORPORATE ADDRESS Sebastopol CA 95473 BEHAVIOR CONSULTANT 515948 4 0 DEVELOP.DISABLED CONTRACT 14842761 14842761 14842761 70639 70639 0 0 0 21104 16676 14 4428 -14 4414 -14 4428 0 0 0 0 14917814 14842747 75067 0 0 0 0 1869594 1596594 273000 0 8388112 8388112 0 184563 179651 4912 750557 730582 19975 0 2286 2286 54398 54398 0 0 0 3717 3717 0 38616 38616 0 0 77967 68967 9000 359904 359904 0 0 6724 6724 0 6399 3200 3199 67528 67528 Behavior Consultants 1719872 1719872 Educational Supplies 37706 37706 Communications 28229 28229 Telephone and Utilities 7196 7196 20694 20694 13624062 13208235 415827 0 2319535 2154430 1012118 0 1074862 1314106 0 0 0 0 0 190795 178862 11981 11933 691165 884068 0 0 0 255598 232997 4353141 5609652 230785 212375 821606 741890 1052391 954265 X 3300750 4655387 3300750 4655387 4353141 5609652 X 1293752 64593 -3708 X false true X true false X 0 9806926 9742001 11840640 13717574 14842761 59949902 0 0 0 9806926 9742001 11840640 13717574 14842761 59949902 0 0 59949902 18371 41524 56734 66994 70639 254262 0 18371 41524 56734 66994 70639 254262 0 0 9825297 9783525 11897374 13784568 14913400 60204164 0.99580 0.99620 0.00420 0.00380 X 180236 169171 11065 10559 9691 868 11933 LEASE OBLIGATIONS 106677 OTHER LIABILITY 10450 PAYROLL PAYABLE 624763 741890 X 14982407 64593 64593 14917814 14917814 13627770 3708 3708 13624062 13624062 Part X : FIN48 Footnote The Association evaluates uncertain tax positions in accordance with ASC 740-10-25-6, Income Taxes, whereby the effect of the uncertainty would be recorded if the tax positions will more likely than not be sustained upon examination. As of June 30, 2025, the Association had no uncertain tax positions requiring accrual or disclosure. Part XII, Line 2d: Other expenses and losses per audited F/S PENALTY $3708 X true true X X X X true false false false false false false false false ALICIA PANZA CLARK Dir. Infant Sv, Sonoma 145825 273159 418984 DEVIN WINTER CEO, PRESIDENT 300000 300000 JOE ZAVALA Dir. No Barriers S 240000 271564 511564 KAREN LOEFFLER Dir. SOAR (former) 213507 213507 MADISON ROBITAILLE Specialist 123120 106191 229311 MARCELA MACIAS Specialist 121504 42231 163735 MARLENE PALYO Administrator 246000 246000 Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part VI, Section A, Line 2 Devin Winter,CEO,director & officer is the son of Marlene Palyo, a key employee. Form 990, Part VI, Section B, Line 11b A copy is provided to the governing board members before filing for their review Form 990, Part VI, Section B, Line 12c The board members regularly and consistently monitor and enforce compliance with the conflict of interest policy. Form 990, Part VI, Section B, Line 15b Based on salary survey of Grant Thornton Accounting Agency Form 990, Part VI, Section C, Line 19 Filed with the Registry of Charitable Trusts of California and posted online by that agency Form 990, Part XI, Line 9 PENALTY = -$3708