2024-11-15T13:37:03-05:00 2023-12-31 921274083 JL Good & Associates PA CPA PO Box 536973 Orlando FL 328536973 990 2023-01-01 901026165 Society for Benefit-Cost Analysis SOCI 222 S Westmonte Drive STE 111 Altamonte Springs FL 32714 Tonya Wade Executive Direc 4077747880 2024-11-11 true true Jodie L Good P01716981 4078945053 2024-11-15 2023 2024-10-15 13:58:12Z Henrik Andersson 290476 false X www.benefitcostanalysis.org X 2013 DC The Association is dedicated to the advancement, exchange of ideas, and research related to benefit-cost analysis, cost effectiveness analysis, risk-benefit analysis, applied welfare economic analysis, and damage assessment. 15 15 0 0 0 53159 47058 177008 211967 1798 46833 29653 277000 290476 0 0 0 0 0 137130 227103 137130 227103 139870 63373 414216 520716 36860 79987 377356 440729 The Association is dedicated to the advancement, exchange of ideas, and research related to benefit-cost analysis, cost effectiveness analysis, risk-benefit analysis, applied welfare economic analysis, and damage assessment. false false 81928 145085 Conference workshops; as an international group of practitioners, academics, and others who are working to improve the theory and application of the tools and benefit cost analysis (BCA), SBCA welcomes submissions that support the ehnanced use of such analysis to promote evidence based decision making. BCA is defined broadly, including cost analysis, cost effectiviness analysis, risk-benefit analysis, applied welfare economics, damange assessment and other methods. The conference welcomes submissions on topics closely related to BCA such as non-market evaluation, discounting, equity, social policy, regulation, implementation of BCA, etc and application to any public policy area, such as environment, transport, health, energy etc. are encourged. 14059 13498 Journal - as part of the SBCA membership benefits, all SBCA members are given a free subscription to the journal of benefit cost analysis (JBCA). JBCA is the only journal devoted exclusively to benefit-cost analysis, the leading evidence based anaytical method for determining if the consequences of specific public actions make society better off overall. JBCA publishes theory, empirical analysis, case studies, and techniques. Applications include social programs related to education, crime, health, poverty, labor and housing as well as regulations and projects related to the environment, natural resources, transportation, safety, and security. The interdisciplinary nature, with contributions from a wide range of disciplines and areas of public policy, is unique. JBCAs mission is to expand the use of serious, state of the art BCA by individuals and groups who make public policy decisions, those who advise, and those who implement the projects, programs, and policies. By serving as a bridge, the JBCA serves an important role that few other journals provide. 95987 true 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 false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false false false X 15 15 false true false false true true true true true false false false true true true true false false false false X Kautter Wenhold Management Group 4077747880 222 S Westmonte Drive Suite 111 Altamonte Springs FL 32714 X Glenn Blomquist Immediate past president 5.00 0.00 X 0 0 0 Mark Dickie Immediate past Treasurer 5.00 0.00 X 0 0 0 Kirsten Jensen Director 5.00 0.00 X 0 0 0 Craig Thornton Managing Director 5.00 0.00 X 0 0 0 John Whitehead Treasurer 5.00 0.00 X 0 0 0 Vic Adamowicz Vice President 5.00 0.00 X 0 0 0 Henrik Andersson President 5.00 0.00 X 0 0 0 Amy Sharp Secretary 5.00 0.00 X 0 0 0 Caroline Cecot Director 5.00 0.00 X 0 0 0 Lori Bennear Director 5.00 0.00 X 0 0 0 Charles Griffiths Assistant Treasurer 5.00 0.00 X 0 0 0 Ann Wolverton Director 5.00 0.00 X 0 0 0 Maureen Cropper Director 5.00 0.00 X 0 0 0 Felipe Vasquez Lavin Director 5.00 0.00 X 0 0 0 Shiqiu Zhang Director 5.00 0.00 X 0 0 0 Brad Wong Director 5.00 0.00 X 0 0 0 0 0 0 0 false false false 47058 47058 Conferences 611430 145085 145085 Workshops 611430 39840 39840 Organization affiliatio 900099 27042 27042 211967 1798 1798 Contribution 900099 16155 16155 Journals 900099 13498 13498 29653 290476 241620 0 1798 103517 103517 625 625 1275 1275 183 183 1761 1761 81928 81928 1110 1110 Journal 9620 9620 Bank and credit card fees 11306 11306 New initiatives 6000 6000 Membership database 4439 4439 5339 5339 227103 95987 131116 0 401264 262940 251798 12952 5978 414216 520716 72 27764 36788 52223 36860 79987 X 377356 440729 377356 440729 414216 520716 63373 0 X true X false false false X 26184 69217 47676 53159 47058 243294 235789 27337 212038 223841 243418 942423 1350 1350 263323 96554 259714 277000 290476 1187067 1187067 263323 96554 259714 277000 290476 1187067 1.00000 1.00000 0.00000 0.00000 X X Footnote for uncertain tax position under FIN 48 (Part X) Generally Accepted Accounting Principles (GAAP) require entities to evaluate, measure, recognize, and disclose any uncertain income tax positions taken on their tax returns. GAAP prescribes a minimum recognition threshold that a tax position is required to meet in order to be recognized in the financial statements. The Association believes it had no uncertain tax positions as defined in GAAP. Management duties delegation Part VI line 3 The Organization uses a management company, Kautter Wenhold Management Company, to perform management and administrative services. Members or stockholder classes and rights Part VI line 6 The Organization shall consist of the following membership categories:Honorary membership - Individuals determined by the Board to have made fundamental contributions to the field of benefit-cost analysis or who have made major contributions of their time and energy to the Organization.Regular individual membership - Open to individuals who by their profession, training, and/or function are inerested or involved in benefit-cost analysis, cost-effectiveness, risk analysis, applied welfare economics, and/or damange assessments. Regular individual memberships hay have multiple donation levels and benefits, as determined by the board of directors.Student membership - open to individuals who are full-time students engaged in a degree program and have an interest in the Organizations work.Organization affiliates - Open to any association and public or private institution, organization, or firm that operates in the fields connected with the aims of society, or which pursues the aims or materially supports the activities or initiatives of the society, by providing human, organization or financial resources. Organization affiliates shall receive a prescribed number of regular individual memberships, as determined by the Board, and shall designate the individuals at their institutions who will receive these memberships. The Board may establish multiple donation levels and benefits for Organizational affiliates. Member election for additional members Part VI line 7a The Organizations membership elects the directors and officers of the Governing body each fall. Governing body decisions Part VI line 7b Changes in the bylaws shall be proposed either by action of the Board of Direcotrs or by the petition contatining the names, signatures, and contact information of ten (10%) percent of voting members, submitted to the secretary. Changes shall be adopted upon affirmative vote of two-thirds of society members voting, where the vote shall be taken at the annual business meeting or by mail or electonic ballot at the time of the annual election, or in a special election by mail or electronic ballot if requested by the Board of Directors or by ten percent (10%) of voting members. Form 990 governing body review Part VI line 11 The form 990 is prepared by an independent CPA. The form 990 is reviewed by a finance committee consisting of the treasurer, assistant treasurer, and past treasurer before the return is filed with the IRS. Conflict of interest policy compliance Part VI line 12c Annually all direcors and officers complete and sign a statement that provides information regarding their interests and those of their family members that could give rise to conflicts. The members of the governing body make determinations of whether a conflict of interest exists and review actual conflicts. Any person with a conflict is prohibited from participating in the governing bodys deliberations and decisions in the transaction. Governing documents etc available to public Part VI line 19 The Organization makes its governing documents, conflicts of interest statement, and financial statements available to the public upon request. The Organization also makes its conflict of interest statement and bylaws available on its website. Explanation of other changes in net assets or fund balances Part XI line 9 Rounding difference