2018-05-15T14:59:20-05:00 2017-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2016-07-01 133303089 ASSOCIATION TO BENEFIT CHILDREN % MATTHEW MANGER ASSO 6464596121 1841 PARK AVENUE NEW YORK NY 10035 MATTHEW MANGER CFO 6464596121 2018-05-15 true Paul Hammerschmidt P01384178 2128858000 2016 2022-09-23 18:48:47Z MATTHEW MANGER 1841 PARK AVENUE NEW YORK NY 10035 19881310 false X WWW.A-B-C.ORG X 1985 NY to provide services to children and families in the New York Metropolitan area and was founded as a force to challenge and change the myriads of assaults to children. 18 18 278 1000 0 15908980 16461145 1518950 2093654 -140280 234889 64677 48565 17352327 18838253 0 0 0 0 11726170 12229760 0 0 316100 6445796 6115683 18171966 18345443 -819639 492810 20052257 21124974 2133469 2664933 17918788 18460041 X ASSOCIATION TO BENEFIT CHILDREN PROVIDES SERVICES TO CHILDREN AND FAMILIES IN THE NEW YORK METROPOLITAN AREA. THE ORGANIZATION WAS FOUNDED AS A FORCE TO CHALLENGE AND CHANGE THE MYRIADS OF ASSAULTS TO CHILDREN, INCLUDING BUT NOT LIMITED TO HUNGER, POVERTY, HOMELESSNESS, PHYSICAL AND EMOTIONAL ABUSE, ABANDONMENT, SUBSTANDARD HOUSING, FAILING SCHOOLS AND SUBSTANCE ABUSE WHICH ENDANGER THEIR WELFARE AND UNDERMINE THEIR FUTURE. false false 11372761 9056390 543207 EARLY CHILDHOOD PROGRAMS: INCLUDE BOTH EDUCATION AND DAYCARE PROGRAMS PROVIDED TO THE CHILDREN OF ABC AND THE VAST SERVICES THAT ARE PROVIDED THROUGHOUT THE DAY. 4698492 3956770 1550447 WRAP AROUND SERVICES: INCLUDES THE MYRIAD OF PROGRAMS THAT PROVIDE SUPPORT TO THE CHILDREN AND THE FAMILIES OF THE COMMUNITY INCLUDING A MENTAL HEALTH CLINIC, PREVENTIVE SERVICES AND FAMILY SERVICES AND TRAINING. 16071253 true true false false false false false false false false true false false true true true true true false false false false false false true false false false false true false false false false false false false false true false false false false true false false false true 65 0 true 278 true false false false false false true true false false false false X 18 18 true false false false false false false true true false false true true true true true true true false false NY X X MATTHEW MANGER 6464596121 1841 PARK AVENUE NEW YORK NY 10035 Tom Styron Board Chairman 5.0 2.0 X X 0 0 0 Anil Stevens Treasurer 5.0 0.0 X X 0 0 0 Rebecca Banyasz Board Director 5.0 0.0 X 0 0 0 Karenna Gore Board Director 5.0 0.0 X 0 0 0 Hon David Dinkins Board Director 5.0 0.0 X 0 0 0 Marian Wright Edelman Board Director 5.0 0.0 X 0 0 0 Stephen Graham Board Director 5.0 0.0 X 0 0 0 Meredith Kane Board Director 5.0 0.0 X 0 0 0 Gregory Lee Board Director 5.0 0.0 X 0 0 0 Kenneth Lerer Board Director 5.0 0.0 X 0 0 0 Olga Lyn Board Director 5.0 0.0 X 0 0 0 Amie Nuttall Board Director 5.0 0.0 X 0 0 0 Rose Styron Board Director 5.0 0.0 X 0 0 0 Dermot Sullivan Board Director 5.0 0.0 X 0 0 0 Michael Wolitzer Board Director 5.0 0.0 X 0 0 0 Blanche Johnson Board Director 5.0 0.0 X 0 0 0 Helen Freedman 61517-63017 Board Director 5.0 0.0 X 0 0 0 Timothy Goodell Board Director 5.0 0.0 X 0 0 0 Gretchen Buchenholz PRESIDENT/CEO 33.0 2.0 X 142000 0 96164 Peter Buchenholz Secretary 5.0 2.0 X 0 0 0 Michael Lewis Vice President 5.0 2.0 X 0 0 0 Matthew Manger Chief Financial officer 33.0 2.0 X 135000 0 28211 Eri Noguchi Chief Program Officer 33.0 2.0 X 155000 0 32193 Priya Deonarain Occupational Therapist 35.0 0.0 X 103640 0 22034 Adam Leczycki Child Psychiatrist 35.0 0.0 X 207184 0 43328 742824 0 221930 5 false true false JOSHUA SMITH 34 CAMBRIDGE WAY WEST WINDSOR NJ 08550 SPEECH THERAPY 154955 LINDA MILLER 345 EAST 94 STREET 16A NEW YORK NY 10128 PHYSICAL THERAPY 135435 2 875867 13013160 2572118 62064 16461145 TUITION & FEES 621300 1333096 1333096 OTHER PATIENT REVENUE 621300 760558 760558 2093654 135958 135958 0 0 0 0 0 962613 863682 98931 98931 98931 179375 875867 179375 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 48565 48565 48565 18838253 2093654 283454 0 0 0 0 403565 403565 0 8924011 8079966 695675 148370 197975 175784 18963 3228 1818287 1466548 324962 26777 885922 788603 82838 14481 0 2210 2210 114802 69000 45802 0 0 25051 1982 23069 52934 37730 11005 4199 0 367656 267894 62049 37713 0 0 585146 537363 47783 82326 75649 6677 0 86917 66089 6073 14755 100 100 0 799097 711411 87686 0 202007 184820 14271 2916 PURCHASES OF SERVICES 1898234 1798418 75673 24143 REPAIRS AND MAINTENANCE 836380 777523 56840 2017 BEDDING, LINENS AND SUPPLIES 505383 486063 12463 6857 FOOD & CLOTHING 420684 420625 59 136756 125557 3683 7516 18345443 16071253 1958090 316100 1928707 2738258 873741 952547 0 0 2168544 2802624 0 0 0 0 0 0 0 0 204143 367328 20235766 13655763 7379100 6580003 6380346 6523484 0 0 0 0 0 0 1117676 1160730 20052257 21124974 810316 1118310 0 0 738038 900354 0 0 0 0 0 0 0 0 0 0 585115 646269 2133469 2664933 X 17563045 18097725 355743 362316 0 0 17918788 18460041 20052257 21124974 X 492810 168848 -120405 X false true X true true true X 13147239 13429602 14312111 15908980 16461145 73259077 0 0 13147239 13429602 14312111 15908980 16461145 73259077 0 73259077 502069 104767 140545 158266 135958 1041605 0 121716 540647 465118 65677 48564 1241722 75542404 6598791 0.96977 0.97197 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55000 55000 18468888 12987269 5481619 1110615 278391 832224 601263 390103 211160 6580003 CASH SUR VALUE-LIFE INS POLICY 646269 DUE FROM AFFILIATE 496614 SECURITY DEPOSITS 17847 1160730 0 DEFERRED COMPENSATION 646269 646269 X 19007101 168848 168848 18838253 18838253 18345443 18345443 18345443 PART X, LINE 2: UNDER ASC 740, "INCOME TAXES," AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITY. ASSOCIATION TO BENEFIT CHILDREN (THE "REPORTING ORGANIZATION") DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE REPORTING ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE REPORTING ORGANIZATION HAS FILED INTERNAL REVENUE SERVICE ("IRS") FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEAR ENDED JUNE 30, 2017, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES. THE REPORTING ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2017, THEY WERE NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO JUNE 30, 2014. THANKS-FOR-GIV. 652141 568527 83614 43259 24685 15670 MC AUCTION 155516 113405 42111 42111 3 247586 193935 53651 53651 1055243 875867 179376 85370 24685 69321 179376 X X X false false false false false false false false false Gretchen Buchenholz PRESIDENT/CEO 142000 0 0 0 69818 0 26346 0 238164 0 0 0 Matthew Manger Chief Financial officer 135000 0 0 0 2718 0 25493 0 163211 0 0 0 Eri Noguchi Chief Program Officer 155000 0 0 0 3102 0 29091 0 187193 0 0 0 Adam Leczycki Child Psychiatrist 207184 0 0 0 4174 0 39154 0 250512 0 0 0 X 4 62064 FMV false false false FORM 990, PART VI, SECTION A, LINE 2: GRETCHEN BUCHENHOLZ, PRESIDENT/CEO, AND PETER BUCHENHOLZ, SECRETARY, HAVE A FAMILY RELATIONSHIP. TOM STYRON, BOARD CHAIRMAN, AND ROSE STYRON, BOARD DIRECTOR, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B: A DRAFT OF FORM 990 IS SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW, AND, IF NEEDED, FURTHER DISCUSSION. FORM 990 IS ALSO SENT CONCURENTLY TO THE BOARD OF DIRECTORS IN ITS ENTIRETY AFFORDING ALL BOARD MEMBERS THE OPPORTUNITY TO REVIEW FORM 990 INDEPENDENTLY AND VOICE ANY QUESTIONS OR CONCERNS. SUGGESTED CHANGES, IF APPLICABLE, ARE CONVEYED TO THE TAX PREPARER. THE FINAL VERSION OF FORM 990 IS THEN FURNISHED TO THE BOARD OF DIRECTORS FOR THEIR RECORDS. FORM 990, PART VI, SECTION B, LINE 12C: A LIST OF VENDORS AND GRANTS ARE DISTRIBUTED TO BOARD OF DIRECTORS ANNUALLY TO DETERMINE ANY CONFLICTS. ALL BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY DISCLOSURE STATEMENT. IN INSTANCES WHERE A POTENTIAL CONFLICT MAY EXIST, THE MATTER WOULD BE PRESENTED TO THE FULL BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF, IF ONE EXISTS. THE BOARD, OR A DULY CONSTITUTED COMMITTEE THEREOF, SHALL DETERMINE WHETHER A CONFLICT EXISTS. IN THE CASE OF AN EXISTING CONFLICT, THE BOARD SHALL DETERMINE WHETHER OR NOT THE CONTEMPLATED TRANSACTION IS TO BE COMPLETED. ALL DELIBERATIONS OF THE BOARD, OR A DULY CONSTITUTED COMMITTEE THEREOF, RELATED TO A CONFLICT OF INTEREST SHALL BE CONDUCTED WITHOUT THE PRESENCE OR PARTICIPATION OF THE INDIVIDUAL WHO HAS THE CONFLICT. ALL DELIBERATIONS OF THE BOARD, OR A DULY CONSTITUTED COMMITTEE THEREOF, RELATED TO CONFLICTS OF INTEREST SHALL BE RECORDED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A: MARKET SURVEYS ARE CONDUCTED TO DETERMINE THE SALARY RANGE IN WHICH THE CEO FALLS UNDER. THE BOARD OF DIRECTORS APPROVES THE SALARY WHEN APPLICABLE AND THE DECISION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: THE SALARIES ARE DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS OWN WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 8 The prior period adjustment of $120,405 relates to the write-off of previously recorded government grant income. Association to Benefit Children HDFC 1841 PARK AVENUE NEW YORK NY 10035 133942646 LOW-INC HOUS. NY 501(C)(3) 7 NA false false false false false false false false false false false false true false true true false false false false