2024-11-13T13:37:01-06:00 2023-12-31 SE McMASTER & ASSOCIATES PLLC 1825 K STREET NW STE 705 WASHINGTON DC 20006 990 2023-01-01 200702606 FEDERATION OF ASSOCIATIONS IN BEHAVIORAL AND BRAIN SCIENCES % FABBS FEDE 2026694834 1200 New York Ave NW Suite 459 WASHINGTON DC 20005 Juliane Baron EXECUTIVE DIRECTOR 2026694834 2024-10-21 true true S E McMaster CPA P00310424 2022235001 2023 2024-10-15 13:58:12Z Juliane Baron 1200 New York Ave NW STE 459 WASHINGTON DC 20005 360706 false X WWW.FABBS.ORG X 2004 DC FABBS IS AN EDUCATIONAL and advocacy nonprofit organization established to advance and enhance understanding of the behavioral and brain sciences. 13 13 3 0 30171 22193 254534 298992 19757 27925 14413 11596 318875 360706 0 0 0 0 311783 315662 0 0 3546 65864 71363 377647 387025 -58772 -26319 864494 965735 22959 41848 841535 923887 FABBS IS A COALITION OF SCIENTIFIC SOCIETIES THAT WORKS TO ADVANCE THE BEHAVIORAL AND BRAIN SCIENCES. WE COMMUNICATE THE IMPORTANCE AND CONTRIBUTIONS OF BASIC AND APPLIED RESEARCH IN THESE AREAS TO POLICY MAKERS, PRACTITIONERS, AND THE PUBLIC. WE SUPPORT OUR SCIENTIFIC SOCIETIES AND THEIR MEMBERS TO ADVANCE THESE FIELDS. false false 297620 310588 FABBS major programs serve to enhance the understanding of the behavioral and brain sciences, It does so through educational efforts that communicate about the sciences to policy, practice and public audiences and also the broad scientific community. FABBS communicates to our members through a biweekly newsletter and social media, making them aware of Congressional and Federal activities with potential impacts on their science and also opportunities to comment on invited topics. 297620 true false false true false false false false false true false false false false false false false 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 5 0 true 3 true false false false false false false false false false false X 13 13 false false false false true true true true true false false true true true true true true true false false DC X FABBS 2026694834 1200 NEW YORK AVE NW STE 459 WASHINGTON DC 20005 juliane Baron EXEC DIR/EX-OFFICIO 40.0 0.0 X X 184450 0 16466 Roxane Cohen Silver past PRESIDENT 1.0 0.0 X X 0 0 0 Robert DeRubeis PAST VICE-PRESIDENT 1.0 0.0 X X 0 0 0 EDITH CHEN AT-LARGE MEMBER 1.0 0.0 X 0 0 0 BUD FENNEMA TREASURER 1.0 0.0 X X 0 0 0 janet frick member-at-large 1.0 0.0 X 0 0 0 Rae Silver VICE PRESIDENT 1.0 0.0 X X 0 0 0 kerri johnson AT-LARGE-MEMBER 1.0 0.0 X 0 0 0 PHILIP RUBIN President 1.0 0.0 X X 0 0 0 JEFF ZACKS president-elect 1.0 0.0 X X 0 0 0 ADRIANA GALVAN vice president-elect 1.0 0.0 X X 0 0 0 Vivian Tseng secretary 1.0 0.0 X X 0 0 0 Robert Sellers member-at-large 1.0 0.0 X 0 0 0 colin saldanha member-at-large 1.0 0.0 X 0 0 0 184450 0 16466 1 false true false 0 22193 22193 MEMBERSHIP DUES 270992 270992 CONTRACT REVENUE 28000 28000 298992 27925 27925 0 11596 11596 0 0 0 0 0 0 0 0 0 0 0 0 0 0 360706 310588 27925 0 0 0 0 184450 157607 24968 1875 0 85851 56290 28812 749 8898 6788 2024 86 16019 12218 3646 155 20444 15595 4651 198 0 0 10638 10638 0 0 0 5010 5010 0 371 287 81 3 9486 9446 38 2 0 23925 18250 5443 232 474 367 103 4 0 8740 4800 3779 161 0 0 0 4025 3070 916 39 BANK FEES 576 414 123 39 DUES AND SUBSCRIPTIONS 5465 5429 35 1 PROFESSIONAL DEVELOPMENT 260 219 39 2 PAYROLL PROCESSING FEES 2393 1830 563 387025 297620 85859 3546 15170 7965 13459 6196 0 0 3000 3898 0 0 0 0 0 0 0 0 0 942 0 0 832865 946734 0 0 0 0 0 0 0 0 864494 965735 9027 19396 0 0 13932 22452 0 0 0 0 0 0 0 0 0 0 0 0 22959 41848 X 731178 819238 110357 104649 841535 923887 864494 965735 -26319 108671 X false false false X 62961 84406 54595 30171 22193 254326 217263 246934 276003 267872 310588 1318660 0 0 0 280224 331340 330598 298043 332781 1572986 0 12700 15000 15000 15000 32208 89908 12700 15000 15000 15000 32208 89908 1483078 21087 17613 15937 19757 27925 102319 0 21087 17613 15937 19757 27925 102319 0 0 301311 348953 346535 317800 360706 1675305 0.88526 0.89978 0.06107 0.05219 X 14107 14107 372918 387025 77405 19351 69047 72880 75529 77405 294861 442292 18091 15205 14124 14107 61527 17262 18220 18882 19351 73715 110573 100000 100000 100000 100000 100000 100000 100000 100000 89768 10232 100000 1.00000 INTENDED USE FOR ENDOWMENT FUNDS FABBS may receive special gifts of non-operating funds intended to help stabilize the organization. While these are not set up in a formal endowment because of the cost of managing endowments, these funds will be carried in a separately identified accounting as a normally-continuing reserve against emergencies while at the same time providing annual income to support the 501c3 activities of FABBS. The donated principle of these special gifts will not be used for operations except in case of a Board-declared emergency for the organization. Should the investment program for these funds result in a decrease in the corpus to below the initial gift amount, earnings from the funds will be reinvested in the corpus to attain its original value. Earning above the original value may be used as stated to promote the mission of FABBS. LIABILITY UNDER FIN 48 FOOTNOTE FABBS FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT "FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS AS OF DECEMBER 31, 2023. THE STATUTE OF LIMITATIONS FOR TAX YEARS 2022 THROUGH 2024 REMAINS OPEN WITH THE US FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. THE ORGANIZATION'S PRACTICE IS TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THERE WAS NO INCOME TAX EXPENSE FOR THE YEAR ENDED DECEMBER 31, 2023. X X false false false juliane Baron EXEC DIR/EX-OFFICIO 184450 6456 10010 200916 990 REVIEW PROCESS The Audit-990 Committee of FABBS shall receive a copy of the federal form 990 and related schedules after completion. The Committee will review, discuss, and approve the Form 990. Once approved, the Treasurer of FABBS will communicate a summary of the Committees proposed changes and actions to the Board of Directors. Once approved by the Board of Directors, the Executive Director will sign and submit the Federal Form 990. CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS, EACH DIRECTOR REVIEWS THE CONFLICT OF INTEREST POLICY AND COMPLETES AND SIGNS A CONFLICT OF INTEREST DISCLOSURE FORM, IN WHICH HE/SHE IDENTIFIES POTENTIAL CONFLICTS OF INTEREST OR STATES THAT THERE ARE NONE. ALL REPORTED CONFLICTS ARE COMMUNICATED BY THE PRESIDENT TO THE EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS. ONCE DISCLOSED, SPECIFIC PROCEDURES FOR RESOLVING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARE FOLLOWED AS DESCRIBED IN THE POLICY. THE POLICY REQUIRES THAT MINUTES DOCUMENT THE ACTUAL OR POTENTIAL CONFLICT OF INTEREST AND ANY MATERIAL FACTS. THE PROCESS FOR RESOLVING THE CONFLICT, THE NAMES OF THE PERSONS PARTICIPATING IN THE DISCUSSION OF RESOLUTION OF THE CONFLICT, AND A RECORD OF ANY VOTES TAKEN. A DIRECTOR RECUSES HIMSELF/HERSELF FROM DISCUSSIONS AND VOTES ON THAT MATTER. PUBLIC DISCLOSURE GOVERNING DOCUMENTS, INCLUDING BYLAWS, ORGANIZATIONAL POLICIES, ANNUAL REVIEWS/AUDITS AND THE FORM 990, ARE AVAILABLE UPON REQUEST. MEETING MINUTES THE BOARD OF DIRECTORS/COMMITTEES DOCUMENT THE MINUTES OF EACH MEETING. MEETING MINUTES ARE REVIEWED AND APPROVED AT THE NEXT BOARD OF DIRECTORS/COMMITTEE MEETINGS.