2019-11-15T12:16:23-06:00 2018-12-31 271728945 PKF O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2018-01-01 237156531 ASSOCIATION OF BLACK FOUNDATION EXECUTIVES INC ASSO 6463929877 42 BROADWAY FLOOR 20 NEW YORK NY 10004 SUSAN TAYLOR BATTEN PRESIDENT AND CEO 6463929877 2019-11-15 1 GARRETT M HIGGINS P00543209 2122862600 2019-11-15 4.15.211.182 2019-11-15 11:35:01 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 C5C0E2060BEB3F24671B5CC0358F632D6B4109AD 2018 2020-04-17 16:48:07Z SUSAN TAYLOR BATTEN 42 BROADWAY FLOOR 20 NEW YORK NY 10004 3651870 0 X WWW.ABFE.ORG X 1971 IN ABFE'S MISSION IS TO PROMOTE EFFECTIVE AND RESPONSIVE PHILANTHROPY IN BLACK COMMUNITIES. 12 12 14 14 0 10561 2614890 3011325 609000 638337 3114 2208 333 0 3227337 3651870 70000 0 0 0 1301020 1414524 0 0 337139 1745227 1225191 3116247 2639715 111090 1012155 1632200 2577236 241854 274735 1390346 2302501 X ABFE'S MISSION IS TO PROMOTE EFFECTIVE AND RESPONSIVE PHILANTHROPY IN BLACK COMMUNITIES. AS AN INSTITUTION, ABFE SEEKS TO IMPACT THE COMMUNITY OF PHILANTHROPIC PRACTICE AND THEREBY THE OVERALL HEALTH AND STRENGTH OF THE BLACK COMMUNITY. 0 0 381099 329933 ANNUAL CONFERENCEABFE'S ANNUAL CONFERENCE IS A GATHERING OF PHILANTHROPIC AND NON-PROFIT PROFESSIONALS FOR NETWORKING AND ENGAGEMENT AROUND SHARED INTEREST IN SUPPORTING BLACK COMMUNITIES THROUGH PHILANTHROPY. THE TARGET AUDIENCE IS ABFE'S MEMBERS AND PARTNERS; FOUNDATION TRUSTEES, EXECUTIVE STAFF AND PROGRAM OFFICERS, GRANT MAKING ENTITIES INCLUDING PRIVATE FOUNDATIONS, CORPORATE GIVING PROGRAMS, DONOR-ADVISED FUNDS AND GIVING CIRCLES. IN 2018, ABFE BROUGHT TOGETHER OVER 260 PARTICIPANTS. OVER 60% OF THE PARTICIPANTS WERE ABFE MEMBERS. (SEE CONTINUATION ON SCHEDULE O)WE ALSO CELEBRATED WHAT HAS BEEN A SIGNATURE PROGRAM FOR ABFE FOR OVER 29 YEARS, THE JAMES A. JOSEPH LECTURE AND AWARDS, WHICH CELEBRATED THE IMPORTANT ACCOMPLISHMENTS OF LEADERS IN THE FIELD. 366295 244254 RESPONSIVE PHILANTHROPY IN BLACK COMMUNITIES (RPBC)ABFE BRINGS A NEW FRAMEWORK ON RPBC TO REALIZE ITS MISSION OF PROMOTING EFFECTIVE AND RESPONSIVE PHILANTHROPY IN BLACK COMMUNITIES. THIS NEW TEMPLATE BUILDS UPON GRANTMAKING WITH A RACIAL EQUITY LENS BUT IS TAILORED SPECIFICALLY TO GRANTMAKING IN AND FOR BLACK COMMUNITIES. AS A RESULT, ABFE HAS DESIGNED A SET OF DEFINING CHARACTERISTICS OF PHILANTHROPY THAT IS MORE LIKELY TO REDUCE GAPS IN RACIAL DISPARITIES FACING BLACKS IN THE UNITED STATES. WE HAVE BEEN PARTNERING WITH GRANT MAKERS AROUND THE COUNTRY TO APPLY THIS FRAMEWORK TO THEIR INVESTMENTS. IN 2018, ABFE ENGAGED 18 FOUNDATIONS AND PHILANTHROPY SERVING ORGANIZATIONS TO DELIVER RACIAL EQUITY TRAINING. 231359 15000 CONNECTING LEADERS FELLOWSHIP (CLFP)CLFP IS A YEAR-LONG EXPERIENCE DESIGNED TO SHARPEN THE SKILLS AND STRENGTHEN THE LEADERSHIP CAPACITY OF FOUNDATION STAFF, DONORS, AND TRUSTEES WHO ARE COMMITTED TO ASSISTING BLACK COMMUNITIES THROUGH PHILANTHROPY. FELLOWS GET THE OPPORTUNITY TO LEARN FROM SEASONED GRANTMAKERS AND PEERS ON A REGULAR BASIS, UNDERSTAND HOW TO BE MORE EFFECTIVE AGENTS FOR CHANGE WITHIN THEIR INSTITUTIONS, AND PARTICIPATE IN A NETWORK THAT FOCUSES ON INNOVATIVE SOLUTIONS TO COMMUNITY CHALLENGES. THE FELLOWSHIP BEGINS WITH A WEEK-LONG LEADERSHIP SUMMIT. (SEE CONTINUATION ON SCHEDULE O)IN ADDITION, FELLOWS CONDUCT A 360-DEGREE EVALUATION AND ARE ASSIGNED A LEADERSHIP COACH. EACH FELLOW IS REQUIRED TO COMPLETE A COMMUNITY-BASED LEARNING PROJECT DURING THE FELLOWSHIP YEAR, WHICH CAN BE VOLUNTEER WORK OR A RESEARCH PROJECT ON A TOPIC OF INTEREST. WE ADDED 10 NEW CLFP FELLOWS IN 2018, BOOSTING OUR NUMBERS TO 143. WE BROUGHT THE COHORT TOGETHER FOR OUR ANNUAL CLFP SUMMIT IN CHICAGO IL. 211707 49150 MEMBERSHIP SERVICES:ABFE EQUIPS ITS MEMBERS AND PARTNERS WITH TOOLS AND RESOURCES TO RESPOND MORE EFFECTIVELY TO THE NEEDS OF BLACK COMMUNITIES AND TO ADDRESS ANTI-BLACK RACISM. ABFE USES ITS POSITION AND NETWORKS IN THE FIELD TO SHARE INFORMATION FOR THE EXPRESS PURPOSE OF INFLUENCING POLICIES AND PRACTICES IN THE FIELD THAT MAY HINDER THE SUCCESS OF BLACK PROFESSIONALS OR COMMUNITIES. OUR RESPONSIVE PHILANTHROPY IN BLACK COMMUNITIES (RPBC) FRAMEWORK FOR GRANTMAKING SUPPORTS THE DIGNITY OF COMMUNITIES AND OPTIMIZES INHERENT STRENGTHS TO ENSURE BETTER OUTCOMES FOR BLACK COMMUNITIES. ABFE ALSO OFFERS A VARIETY OF OPPORTUNITIES FOR MEMBERS AND OTHER PROFESSIONALS IN THE FIELD TO EXCHANGE INFORMATION AND IDEAS, AND TO CULTIVATE PRODUCTIVE RELATIONSHIPS THAT OFTEN RESULT IN LEARNING, CO-INVESTMENT, AND EXPANDED SOCIAL AND PROFESSIONAL OPPORTUNITIES AND COMMUNITIES. OUR PROFESSIONAL AND LEADERSHIP DEVELOPMENT PRIMARILY FOCUSED ON MEMBERS' INTERESTS, ABFE PROVIDES INFORMATION AND OTHER RESOURCES THAT INFORM GRANTMAKING STRATEGIES AND SUPPORT CAREER AND LEADERSHIP DEVELOPMENT FOR BLACK PROFESSIONALS IN THE FIELD. 146212 BLACK SOCIAL CHANGE FUNDERS NETWORK (BSCFN)IN 2018, WE EXPANDED THE BLACK SOCIAL CHANGE WORK WITH THE RESEARCH OF BLACK LED ORGANIZATIONS. AS A RESULT OF THIS RESEARCH AND DATA COLLECTION EFFORT, ABFE WILL BUILD A SHARED UNDERSTANDING AMONG ABFE'S NETWORK OF THE HEALTH AND VIABILITY OF BLACK-LED SOCIAL CHANGE ORGANIZATIONS IN THE COUNTRY AND SPECIFICALLY, IN SELECT REGIONS, CREATE A BASELINE OF CORE FUNDERS AND INVESTORS IN BLACK-LED SOCIAL CHANGE AND PRODUCE AND ACTION PLAN FOR INCREASED FUNDING IN BLACK-LED SOCIAL CHANGE TO BUILD INSTITUTIONAL POWER IN OUR COMMUNITY. 121219 LEVERAGE THE TRUSTON SEPTEMBER 20-22ND, 2018, ABFE HOSTED ITS SECOND ANNUAL LEVERAGE THE TRUST LEADERSHIP RETREAT (LTT) IN SAN DIEGO, CA. THE INVITATION-ONLY RETREAT THAT SERVED 17 PEOPLE OFFERED AN INTIMATE AND SAFE SPACE FOR BLACK TRUSTEES TO REFLECT, FOCUS, STRATEGIZE AND COMMIT TO MAKING PHILANTHROPY MORE RESPONSIVE TO BLACK COMMUNITIES. THE RETREAT PROVIDED THEM WITH AN OPPORTUNITY FOR A GREATER UNDERSTANDING OF THE APPLICATION OF OUR LEVERAGE THE TRUST'S CALL TO ACTION, THE POWER OF A BOARD'S AUDIT AND INVESTMENT COMMITTEES TO HIRE BLACK BUSINESSES AND STRATEGIES TO INCREASE THE PIPELINE OF BLACK LEADERS TO JOIN FOUNDATION BOARDS. TRUSTEES HEARD FROM VARIOUS LEADERS IN THE SECTOR WHO SHARED THEIR EXPERTISE ON THE TOPICS SUCH AS BOARD GOVERNANCE COMMITTEES AND MORE. 83664 CHANGE PHILANTHROPYIN 2016, ABFE BECAME THE FISCAL SPONSORS OF CHANGE PHILANTHROPY. FORMERLY KNOWN AS JOINT AFFINITY GROUPS, CHANGE PHILANTHROPY WAS FOUNDED IN 1993 TO UNIFY IDENTITY-FOCUSED PHILANTHROPIC AFFINITY GROUPS INTO AN EMPOWERED COALITION. COMING TOGETHER, ITS SEVEN CORE PARTNERS ARE WORKING TO INTEGRATE DIVERSITY, INCLUSION, AND SOCIAL JUSTICE INTO PHILANTHROPIC PRACTICE, TRANSFORMING THE SECTOR'S CULTURE TO BE ONE THAT EMBRACES EQUITY.CHANGE PHILANTHROPY PROVIDE TOOLS, RESOURCES, AND CONNECTIONS TO THE GREATER PHILANTHROPIC COMMUNITY, AS WELL AS LEVERAGING THE KNOWLEDGE AND INSIGHT OF OUR WIDE NETWORK WITHIN THIS COMMUNITY. TOGETHER, WE'RE WORKING TO RAISE THE LEVEL OF DIALOG AMONG FUNDERS SO THAT PHILANTHROPIC DOLLARS ARE DISPERSED THROUGH EQUITABLE PRACTICES THAT TAKE THE TRUE CONCERNS OF ALL COMMUNITIES TO HEART. THE FISCAL SPONSORSHIP RELATIONSHIP ENDED IN FEBRUARY 2018. 384768 OTHER PROGRAMS:OTHER PROGRAMS INCLUDE THE WOMEN IN PHILANTHROPY (WIP) RETREAT, A LEADERSHIP CONVENING FOR WOMEN OF AFRICAN DESCENT WHO ARE LEADING IN THE FIELD OF PHILANTHROPY, SMART INVESTING PROGRAM AND CATALYZING COMMUNITY GIVING. 947570 49150 1926323 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 35 0 14 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY IN X X JANET GUMBS VP FINANCE AND ADMIN 6463929877 42 BROADWAY FLOOR 20 NEW YORK NY 10004 MR KENNETH JONES CHAIR 1.00 X X 0 0 0 MS KAREN MCNEIL-MILLER VICE CHAIR 1.00 X X 0 0 0 MR KENT MCGUIRE SECRETARY THRU APRIL 2018 1.00 X X 0 0 0 MR CEDRIC BROWN SECRETARY 1.00 X X 0 0 0 MS TRISTA HARRIS TREASURER 1.00 X X 0 0 0 MR CORY ANDERSON DIRECTOR 1.00 X 0 0 0 MS SYLVIA BARTLEY DIRECTOR 1.00 X 0 0 0 MS STEPHANIE BELL-ROSE DIRECTOR 1.00 X 0 0 0 MR WILLIAM BUSTER DIRECTOR 1.00 X 0 0 0 MS LAUREN CASTEEL DIRECTOR 1.00 X 0 0 0 MR SAMUEL CARGILE PHD DIRECTOR THRU APRIL 2018 1.00 X 0 0 0 MR JAMES HEAD DIRECTOR 1.00 X 0 0 0 MS ANTOINETTE MALVEAUX DIRECTOR 1.00 X 0 0 0 MR MARCUS MCGREW DIRECTOR 1.00 X 0 0 0 MS SUSAN TAYLOR BATTEN PRESIDENT & CEO 35.00 X 190337 0 9900 MR MARCUS WALTON COO THRU 02/28/18 35.00 X 27912 0 1175 MS JANET GUMBS VP FINANCE AND ADMIN 35.00 X 116245 0 18978 MR SEITU HART VP, DEVELOPMENT 28.00 X 135009 0 16642 MS CARLY HARE NATIONAL DIR CHANGE THRU 2/28/18 35.00 X 17384 0 3346 EDWARD JONES VP, PROGRAMS 35.00 X 115346 0 19498 602233 0 69539 4 0 1 0 0 254492 2756833 3011325 PROGRAM & LECTURE FEES 611710 526157 526157 JOBS CORNER REVENUE 541800 63030 63030 MEMBERSHIP DUES 611710 49150 49150 638337 2208 2208 3651870 638337 0 2208 X 671772 287690 178046 206036 536737 478937 42793 15007 19656 16576 1349 1731 90879 66545 14685 9649 95480 61466 17332 16682 24864 17977 3191 3696 385828 276026 52772 57030 500 500 68506 47469 16988 4049 20163 14438 2743 2982 77144 49385 14143 13616 171697 164128 6999 570 448404 428638 18279 1487 5838 3737 1070 1031 REPAIRS & MAINTENANCE 11837 6720 3224 1893 MEMBERSHIP DUES 9515 6091 1744 1680 STAFF DEVELOPMENT 895 895 2639715 1926323 376253 337139 106260 116449 847378 665336 651902 1775088 18720 12423 20665 20665 0 0 7940 7940 1632200 2577236 123090 116789 118764 157946 241854 274735 X 22585 136812 1367761 2165689 1390346 2302501 1632200 2577236 X 1012155 -100000 X X 0 1 X 1 0 X 910533 2101633 1793016 2614890 3011325 10431397 910533 2101633 1793016 2614890 3011325 10431397 3263330 7168067 2195 1509 1919 3114 2208 10945 1323 333 1656 10443998 2137629 0.68630 0.52310 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2014 AMOUNT: $ 1,323. 2017 AMOUNT: $ 333. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20665 20665 0 0 X 3651870 0 3651870 0 3651870 2739715 100000 100000 2639715 0 2639715 PART X, LINE 2: THE ASSOCIATION RECOGNIZES THE EFFECT OF TAX POSITIONS WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT IS NOT AWARE OF ANY VIOLATIONS OF ITS TAX STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAX, NOR OF ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX THAT WOULD REQUIRE DISCLOSURE AND/OR RECOGNITION IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2015. PART XII, LINE 2D - OTHER ADJUSTMENTS: PREVIOUS YEAR TRANSFER-CHANGE PHILANTHROPY GRANT 100,000. X X X X 0 0 0 0 0 0 0 0 0 MS SUSAN TAYLOR BATTEN PRESIDENT & CEO 190337 0 0 0 0 0 7613 0 2287 0 200237 0 0 0 MR SEITU HART VP, DEVELOPMENT 135009 0 0 0 0 0 2678 0 13964 0 151651 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 DURING TAX YEAR 2018, THE ORGANIZATION AMENDED ITS BY-LAW TO REFLECT THE FOLLOWING CHANGES: 1. NON-BOARD MEMBERS MAY BE PERMITTED TO SIT ON BOARD COMMITTEES GIVEN THAT THE COMMITTEE CHAIR IS IN APPROVAL AND THAT NO MORE THAN TWO MEMBERS OF THE COMMITTEE IS COMPRISED OF NON-BOARD MEMBERS AT ANY GIVEN TIME. IDENTIFYING NON-BOARD MEMBER CANDIDATES SHALL BE THE PURVIEW OF BOARD COMMITTEE CHAIRS AND WILL REQUIRE APPROVAL BY THE CHAIR OF THE BOARD. NON-BOARD MEMBERS MAY SERVE TWO YEARS ON A COMMITTEE WITH AN OPTION TO RENEW FOR ONLY ONE ADDITIONAL TWO-YEAR TERM. 2. THE OFFICERS SHALL BE ELECTED BIENNIALLY BY THE BOARD OF DIRECTORS BY THE FIRST MEETING FOLLOWING THE ANNUAL MEETING OF MEMBERS, AND THEY SHALL HOLD OFFICE UNTIL THEIR SUCCESSORS ARE ELECTED. TO BALANCE CONTINUITY WITH NEW PERSPECTIVE, OFFICERS SHALL SERVE STAGGERED TERMS: CHAIR AND VICE CHAIRS WILL BE ELECTED ON ODD YEARS; TREASURER AND SECRETARY WILL BE ELECTED ON EVEN YEARS. IN THE EVENT AN OFFICER CANNOT COMPLETE A TERM, AN INTERIM OFFICER WILL BE ELECTED. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THE FOLLOWING THREE CLASSES OF MEMBERSHIP: 1) INSTITUTIONAL, INCLUDING AN ENTITY PRIVATE, PUBLIC, COMMUNITY, FAMILY OR CORPORATE GRANTMAKING INSTITUTION OR A NONPROFIT ORGANIZATION OR CORPORATION PARTICIPATING AS A GRANTOR AND/OR INVESTOR IN BLACK COMMUNITIES; 2) INDIVIDUAL VOTING MEMBERS, INCLUDING CURRENT OR PAST DONOR, TRUSTEE OR STAFF OF AN ORGANIZATION ELIGIBLE; AND 3) INDIVIDUAL ASSOCIATION MEMBERS, INCLUDING INDIVIDUAL THAT SUPPORTS ABFE'S MISSION MAY BECOME AN ASSOCIATE MEMBER UPON APPLICATION AND PAYMENT OF DUES. FORM 990, PART VI, SECTION A, LINE 7A THE ELECTION OF THE BOARD OF DIRECTORS IS SUBJECT TO APPROVAL BY THE MEMBERS. EACH YEAR AT ABFE'S ANNUAL MEMBERSHIP MEETING, A SLATE OF CANDIDATES TO SERVE ON ABFE'S BOARD IS ELECTED BY ELIGIBLE MEMBERS WITH VOTING PRIVILEGES, INCLUDING MEMBERS IN GOOD STANDING. FORM 990, PART VI, SECTION A, LINE 7B AT EVERY MEETING OF THE MEMBERSHIP, EACH MEMBER SHALL HAVE THE RIGHT TO CAST ONE VOTE ON EACH QUESTION. THE VOTE OF THE MAJORITY OF THOSE PRESENT SHALL DECIDE ANY QUESTION BROUGHT BEFORE SUCH MEETING, UNLESS THE QUESTION IS ONE UPON WHICH, BY LAW, THE ARTICLES OF INCORPORATION OR THE BY-LAWS, A DIFFERENT VOTE IS REQUIRED, IN WHICH CASE SUCH EXPRESS PROVISIONS SHALL GOVERN AND CONTROL. IN ADDITION, A NOTICE SHALL BE GIVEN TO THE MEMBERS OF THE CORPORATION, WHICH NOTICE SHALL INCLUDE A STATEMENT OF PROPOSED AMENDMENTS, BY THE BOARD OF DIRECTORS FOR THE MEMBERS' APPROVAL OF THE PROPOSED AMENDED BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FORM 990 IS PROVIDED ELECTRONICALLY BY EMAIL TO THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE IT IS FILED. THE BOARD OF DIRECTORS REVIEWS AND PROVIDES FEEDBACK ON THE FORM 990. THE FEEDBACK IS REVIEWED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ABFE HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO THE BOARD OF DIRECTORS AND OFFICERS. EACH MEMBER OF THE BOARD OF DIRECTORS MUST SIGN THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT UPON BECOMING A BOARD MEMBER. IN ADDITION, SITTING BOARD MEMBERS AND OFFICERS MUST ANNUALLY SIGN THE CONFLICT OF INTEREST STATEMENT AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST FOR EACH YEAR THAT THEY ARE ON THE BOARD. BOARD MEMBERS ARE ALSO ASKED TO PRESENT ANY CONFLICT OF INTEREST DURING THEIR FIRST REGULAR BOARD MEETING OF THE YEAR. ANY CONFLICT OF INTEREST NOTED WILL BE REVIEWED BY THE PRESIDENT, CHAIR, AND OTHER MEMBERS OF THE BOARD OF DIRECTORS AND IS HANDLED ON A CASE-BY-CASE BASIS, WHICH IS RECORDED IN THE BOARD MEETING MINUTES. IF AN ACTUAL CONFLICT EXISTS, INTERESTED PARTY WILL BE NOTIFIED IMMEDIATELY AND WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISION ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY RANGE FOR THE CEO WAS SET BY THE EXECUTIVE COMMITTEE BASED ON A SURVEY OF NONPROFIT EXECUTIVE SALARIES IN ORGANIZATIONS OF SIMILAR SIZE (BUDGET AND STAFF) IN THE NYC METROPOLITAN REGION. THE EXECUTIVE COMMITTEE'S ANNUAL ASSESSMENT OF THE PRESIDENT'S PERFORMANCE IS USED TO DETERMINE SALARY ADJUSTMENTS AND SALARY SURVEYS, INCLUDING SALARY DATA FOR SIMILAR ORGANIZATIONS IN THE NON-PROFIT SECTOR, ARE USED TO DETERMINE STAFF SALARIES. THIS PROCESS WAS LAST UNDERTAKEN IN 2018 AND DOCUMENTED IN THE BOARD MINUTES. THE PERFORMANCE EVALUATIONS AND COMPENSATION OF SENIOR STAFF IS DETERMINED BY THE PRESIDENT & CEO. FORM 990, PART VI, SECTION C, LINE 19 ABFE MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY POSTING IT ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, FORM 990, AS WELL AS THE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT 42 BROADWAY, NEW YORK, NY 10004. FORM 990, PART IX, LINE 11G PROGRAM CONSULTING FEES: PROGRAM SERVICE EXPENSES 267,390. MANAGEMENT AND GENERAL EXPENSES 47,468. FUNDRAISING EXPENSES 54,969. TOTAL EXPENSES 369,827. DEVELOPMENT CONSULTING FEES: PROGRAM SERVICE EXPENSES 1,193. MANAGEMENT AND GENERAL EXPENSES 212. FUNDRAISING EXPENSES 245. TOTAL EXPENSES 1,650. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 7,443. MANAGEMENT AND GENERAL EXPENSES 5,092. FUNDRAISING EXPENSES 1,816. TOTAL EXPENSES 14,351. FORM 990, PART XI, LINE 9: PREVIOUS YEAR TRANSFER-CHANGE PHILANTHROPY GRANT -100,000. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS HAS THE RESPONSIBILITY FOR OVERSIGHT AND REVIEW OF FINANCIAL STATEMENTS AND THE SELECTION OF INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.