2023-11-15T13:35:00-08:00 2022-12-31 471219088 GC2 Professional Services PC 12367 E Cornell Ave Aurora CO 80014 990 2022-01-01 831213860 AMERICAN BATTLE MONUMENTS FOUNDATION AMER 3033285193 2181 S COLUMBINE ST DENVER CO 80210 JAMES D ROSENER ESQ Chairman 3033285193 2023-11-15 true JAMES D ROSENER XXX-XX-XXXX true JEFFREY COHEN CPA ABV CFF CVA MAFF P00293420 3033374288 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z X CHRISTINE QUINN BURTT 2181 S COLUMBINE ST DENVER CO 80210 881676 false X www.abmf.org X 2018 DE American Battle M0numents Foundation supports the activities of the American Battle Monuments Commission, an agency of the U.S. government charged with the maintenance and management of all 26 American military cemeteries and 32 monuments/memorials overseas. ABMF is primarily engaged in education and outreach to Remember and Honor. 17 17 0 0 1114872 881676 0 0 0 1114872 881676 0 0 0 80000 82521 121865 120687 415188 200687 497709 914185 383967 992649 1387572 10956 992649 1376616 American Battle M0numents Foundation supports the activities of the American Battle Monuments Commission, an agency of the U.S. government charged with the maintenance and management of all 26 American military cemeteries and 32 monuments/memorials overseas. ABMF is primarily engaged in education and outreach to Remember and Honor. false false 315288 THE EXEMPT PURPOSE OF AMERICAN BATTLE MONUMENTS FOUNDATION ("ABMF") IS TO SUPPORT THE OVERSEAS BATTLE MONUMENTS WHICH ARE MANAGED BY THE AMERICAN BATTLE MONUMENTS COMISSION ("ABMC"), THE FEDERAL AGENCY OF THE UNITED STATES GOVERNMENT THAT ADMINISTERS, OPERATES, AND MAINTAINS PERMANENT AMERICAN MILITARY CEMETARIES, MEMORIALS, AND MONUMENTS BOTH INSIDE AND OUTSIDE THE UNITED STATES. 315288 true true false false false false false false false false false false false false false true true 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 true 2 0 true 0 false false false false false false false 0 false false false false false false false X 17 17 false false false false false false false true false false false false false false false true false false AL CA CO CT GA KS KY MD ME MI MO NC ND NV NY OK OR PA RI SC TN UT WA WV X X CHRISTINE Q BURTT 3033285193 2181 S COLUMBINE ST DENVER CO 80210 X JAMES D ROSENER ESQ Chairman 6.00 0.00 X X 0 0 0 ALEXANDER BLUMROSEN ESQ Secretary 1.00 0.00 X X 0 0 0 MAX C CHAPMAN JR Director 1.00 0.00 X 0 0 0 LANNY S COHEN Director 1.00 0.00 X 0 0 0 JOHN F CRAWFORD Director 1.00 0.00 X 0 0 0 SCOTT CUTLER Director 1.00 0.00 X 0 0 0 B DIAMONSTEIN-SPIELVOGEL Director 1.00 0.00 X 0 0 0 KENNETH B GILMAN Director 1.00 0.00 X 0 0 0 HOWARD LEACH Director 1.00 0.00 X 0 0 0 R JAMES NICHOLSON ESQ Director 1.00 0.00 X 0 0 0 JEROME SHERIDAN PHD Director 1.00 0.00 X 0 0 0 FREDERICK W SMITH Director 1.00 0.00 X 0 0 0 CRAIG R STAPLETON Director 1.00 0.00 X 0 0 0 LTG OLIVIER TRAMOND Director 1.00 0.00 X 0 0 0 HARRIETTE OWENS WALDRON Director 1.00 0.00 X 0 0 0 CHRISTINE QUINN BURTT Executive Dir. 45.00 0.00 X 0 0 0 SCOTT SHIRES CFO/TREASURER 10.00 0.00 X 0 0 0 0 false false false 0 881676 881676 0 0 0 0 0 0 0 0 0 0 881676 0 0 0 0 0 0 0 0 0 0 104000 72800 20800 10400 0 14500 14500 0 82521 82521 0 0 91835 91835 11128 6677 2782 1669 17686 12380 3537 1769 0 0 1339 937 268 134 0 0 0 0 0 1860 1116 372 372 ESSAY CONTEST 82069 82069 COMMEMORATIVE EVENTS 28495 28495 BAD DEBTS 25000 25000 OTHER PROGRAMS 18979 18979 18297 18297 497709 315288 60556 121865 516707 913118 0 463332 469664 0 0 0 0 0 12610 4790 0 0 0 0 0 0 992649 1387572 10956 0 10956 X 992649 1376616 992649 1376616 992649 1387572 383967 X false true X false false X 30250 76875 65100 1114872 856676 2143773 0 0 30250 76875 65100 1114872 856676 2143773 1281250 862523 0 0 0 2143773 0.40230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 856676 -25000 -25000 881676 881676 472709 472709 25000 25000 497709 Part X : FIN48 Footnote NOTE 5 INCOME TAXESABMF is exempt from income taxes under Internal Revenue Code Section 501(c)(3); consequently, no provision or liability for income taxes has been provided in the accompanying financial statements.ABMF has adopted provisions of ASC 740-10, Accounting for Uncertainty in Income Taxes which prescribes when to recognize and how to measure the financial statement effects, if any, of income tax positions taken or expected to be taken on its income tax returns, including the position that ABMF continues to qualify to be treated as a tax-exempt entity for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained.ABMF undergoes an annual analysis of its various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities, as defined by ASC 740-10. Management does not believe there to be any uncertain tax positions and has thus not recorded any related provision.ABMFs tax returns are subject to examination by taxing authorities for a period of three years from the date they are filed. As of December 31, 2022, the tax returns open for examination under applicable statutes were 2019 through 2021. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S BAD DEBT EXPENSE RECLASS $25000 X X X X true COMMUNITY COUNSELLING SER 527 MADISON AVE 5TH FLR NEW YORK NY 10022 PROMOTION & CONSULTING false 82521 82521 AL CA CO CT GA KS KY ME MD MI MO NC ND NV NY OK OR PW RI SC TN UT WA WV Form 990, Part VI, Section B, Line 11b REVIEWED BY THE EXECUTIVE DIRECTOR AND CFO. Form 990, Part VI, Section B, Line 15a A COMPARABILITY SEARCH OF EXECUTIVE DIRECTORS IN THE DENVER METRO AREA WAS CONDUCTED. THE COMPENSATION PAID TO THE EXECUTIVE DIRECTOR AND THE CFO WAS RATIFIED BY THE BOARD OF DIRECTORS. Form 990, Part VI, Section C, Line 19 UPON REQUEST PART VII, LINE 1A, ITEMS 16 & 17 THE EXECUTIVE DIRECTOR AND CFO/TREASURER ARE CONTRACT EMPLOYEES. ABMF PAYS THEIR EMPLOYER UNDER ADMINISTRATION CONTRACTS FOR SERVICES TO ABMF. THE FEES ARE INCLUDED IN PART IX, LINE 11A: FEES FOR SERVICES: MANAGEMENT AND 11C: ACCOUNTING