2026-05-15T15:15:36-04:00 2025-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2024-07-01 133303089 ASSOCIATION TO BENEFIT CHILDREN % MATTHEW MANGER ASSO 6464596121 1841 PARK AVENUE NEW YORK NY 10035 GRETCHEN BUCHENHOLZ CFO 6464596121 2026-05-15 true true Christina Patten P01972759 2128858000 2026-05-15 2024 2025-03-06 01:10:19Z GRETCHEN BUCHENHOLZ 1841 PARK AVENUE NEW YORK NY 10035 33588365 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. 20 20 355 625 0 0 24577623 25365529 5441484 5938818 210379 755441 58997 0 30288483 32059788 0 0 0 0 21698148 22339425 0 0 703572 8786886 9767501 30485034 32106926 -196551 -47138 27482915 28148704 4164497 4934309 23318418 23214395 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 16932022 0 1523898 EARLY CHILDHOOD PROGRAMS: ENRICHED EDUCATIONAL PROGRAMMING FOR CHILDREN BIRTH TO 5 YEARS OLD IN BOTH INTEGRATED AND NON-INTEGRATED SETTINGS. THIS INCLUDES THE VAST ARRAY OF SERVICES PROVIDED TO THE CHILDREN AND THEIR FAMILIES THROUGHOUT THE DAY. 11364482 0 4414920 Wrap-around services: the myriad of programming that wraps around the "whole" child providing support to the children and families of our early childhood programs and the community. This includes a robust mobile and clinic-based behavioral health center that is made up of mobile behavioral health crisis teams, school-based services and, stand-alone clinical services. Programming also includes preventive services using child-parent psychotherapy modality, nutritional services, equity and justice center, tutoring and afterschool programs, and various family services and training programs. 28296504 true true false false false false false false false false true false false true true true false 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 true false false false true 86 0 true 355 true false false false false false true true false false false false false false X 20 20 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 X Adam Leczycki Clinical Director/PSYCHIATRIST 35.0 0.0 X 245702 0 89927 Gretchen Buchenholz PRESIDENT/CEO 35.0 5.0 X 132974 0 118923 Irina Khetsuriani Child Psychiatrist 35.0 0.0 X 180180 0 65946 Eri Noguchi Associate Executive Director 35.0 5.0 X 171254 0 62679 Matthew Manger Chief Financial officer 35.0 5.0 X 147121 0 53846 Julia Reich Child Psychiatrist 35.0 0.0 X 126620 0 46343 Christina Miller Special Educator/Program Dir. 35.0 0.0 X 123043 0 45034 Marie Nguyen Chief Program Officer 35.0 5.0 X 117668 0 43066 Rhonda Abel-Brockett LCSW/Program Director 35.0 0.0 X 112418 0 41145 Tom Styron Board Chairman 5.0 2.0 X X 0 0 0 Blanche Johnson Secretary 5.0 0.0 X X 0 0 0 Joan Lacagnina TREASURER 5.0 0.0 X X 0 0 0 Mitch Bernard Board Director 5.0 0.0 X 0 0 0 Helen Freedman Board Director 5.0 0.0 X 0 0 0 Karenna Gore Board Director 5.0 0.0 X 0 0 0 Timothy Goodell 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 Amie Nuttall Board Director 5.0 0.0 X 0 0 0 Michael A Nutter Board Director 5.0 0.0 X 0 0 0 Olga Patino 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 Anil Stevens Board Director 5.0 0.0 X 0 0 0 Rebecca Banyasz BOARD DIRECTOR 5.0 0.0 X 0 0 0 BASIL SMIKE BOARD DIRECTOR 5.0 0.0 X 0 0 0 GERALD LOUGHLIN BOARD DIRECTOR 5.0 0.0 X 0 0 0 ADAMA BAH BOARD DIRECTOR 5.0 0.0 X 0 0 0 1356980 0 566909 14 false true false TODT CORPORATION 136 BERRY HILL ROAD OYSTER BAY NE 11771 BUILDING MANAGEMENT 663118 SIGNATURE CLEANING SERVICES INC 231 WEST 29TH STREET NEW YORK NY 10001 CLEANING SERVICE 490501 BROSNAN RISK CONSULTANTS 1 BLUE HILL PLAZA PEARL RIVER NY 10965 SECURITY SERVICES 345364 RICOH USA INC 21146 NETWORK PLACE CHICAGO IL 60673 IT Network Mgmt 256611 BDO USA 200 PARK AVENUE NEW YORK NY 10017 AUDIT/CONSULTING 257551 10 602847 19438344 5324338 206245 25365529 FEES FOR SERVICE 621300 3954768 3954768 TUITION AND FEES 621300 1523898 1523898 OTHER PROGRAM REVENUE 621300 460152 460152 5938818 365822 365822 0 0 0 0 0 1627216 1414247 212969 389619 389619 114330 602847 114330 0 0 0 0 0 0 0 32059788 5938818 0 755441 0 0 0 0 964448 964448 0 15680492 14216602 1129154 334736 319341 311995 7346 4125734 3778586 258180 88968 1249410 1074183 149935 25292 0 28001 21043 5847 1111 247497 186002 51679 9816 0 0 0 1745203 1675820 58308 11075 0 2185252 1761088 362351 61813 190597 143240 39798 7559 0 1053577 1031696 21329 552 113393 108479 2701 2213 0 446030 310847 12765 122418 443 414 29 0 396483 396323 160 281848 258143 19603 4102 REPAIRS AND MAINTENANCE 2135933 2115561 20083 289 FOOD 552338 551179 1154 5 PARTICIPANT INCIDENTALS 340524 308014 6262 26248 PARTICIPANT COSTS 50382 47703 2679 0 32106926 28296504 3106850 703572 6009510 3952452 1165009 2229585 0 0 5245155 6755336 0 0 0 0 0 0 0 0 238182 205053 20235766 18009077 2623176 2226689 9185543 9976307 0 0 0 0 0 0 3016340 2803282 27482915 28148704 889036 2327341 0 0 1482050 1161842 0 0 0 0 0 0 0 0 0 0 1793411 1445126 4164497 4934309 X 22763507 22658849 554911 555546 23318418 23214395 27482915 28148704 X -47138 349418 -406303 X false true X true true true X 20328618 20351506 23223610 24577623 25365529 113846886 0 0 20328618 20351506 23223610 24577623 25365529 113846886 0 113846886 202623 351315 312373 259180 365822 1491313 0 298450 890574 295993 58997 0 1544014 116882213 24419370 0.97403 0.97358 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 305000 305000 18218889 16688171 1530718 1110614 722446 388168 601263 598460 2803 2226689 CASH SUR VALUE-LIFE INS POLICY 708077 DUE FROM AFFILIATE 1321969 OPERATING LEASE, ROU 697830 OTHER ASSETS 75406 2803282 0 DEFERRED COMPENSATION 708077 OPERATING LEASE LIABILITIES 737049 1445126 X 32409206 349418 349418 32059788 32059788 32106926 32106926 32106926 PART X, LINE 2: ASSOCIATION TO BENEFIT CHILDREN (ABC) is exempt from federal, state, and local income taxes under Section 501(c)(3) of the Code and, therefore, has made no provision for income taxes in the accompanying financial statements. In addition, ABC has been determined by the Internal Revenue Service (IRS) not to be a "private foundation" within the meaning of Section 509(a) of the Code. There was no unrelated business income for the year ended June 30, 2025. Under GAAP, 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 a taxing authority. ABC does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. ABC has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, ABC has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended June 30, 2025, there was no interest or penalties recorded or included in the statement of activities. ABC is subject to routine audits by a taxing authority. As of June 30, 2025, ABC was not subject to any examination by a taxing authority. THANKSGIVING 590401 503417 86984 6250 45570 35164 MERRICAT 92722 71760 20962 5664 4532 10766 2 34054 27670 6384 6384 717177 602847 114330 6250 51234 39696 17150 114330 X X X false false false false false false false false false Gretchen Buchenholz PRESIDENT/CEO 132974 0 0 0 0 0 70255 0 48668 0 251897 0 0 0 Matthew Manger Chief Financial officer 147121 0 0 0 0 0 0 0 53846 0 200967 0 0 0 Adam Leczycki Clinical Director/PSYCHIATRIST 245702 0 0 0 0 0 0 0 89927 0 335629 0 0 0 Eri Noguchi Associate Executive Director 171254 0 0 0 0 0 0 0 62679 0 233933 0 0 0 Marie Nguyen Chief Program Officer 117668 0 0 0 0 0 0 0 43066 0 160734 0 0 0 Irina Khetsuriani Child Psychiatrist 180180 0 0 0 0 0 0 0 65946 0 246126 0 0 0 Julia Reich Child Psychiatrist 126620 0 0 0 0 0 0 0 46343 0 172963 0 0 0 Christina Miller Special Educator/Program Dir. 123043 0 0 0 0 0 0 0 45034 0 168077 0 0 0 Rhonda Abel-Brockett LCSW/Program Director 112418 0 0 0 0 0 0 0 41145 0 153563 0 0 0 X 6 206245 MARKET QUOTATION false false false PART I, COLUMN B: THE ORGANIZATION IS REPORTING THE TOTAL NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 2: 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 FIRST REVIEWED BY ABC MANAGEMENT PRIMARILY, BUT NOT LIMITED TO, ABC'S CFO. CONCURRENTLY THE DRAFT IS SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW, AND, IF NEEDED, FURTHER DISCUSSION. FORM 990 IS ALSO SENT CONCURRENTLY 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 UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC ON ITS OWN WEBSITE. FORM 990, PART XI, LINE 9: OTHER EXPENSES.....$(406,303.) Association to Benefit Children HDFC 1841 PARK AVENUE NEW YORK NY 10035 133942646 LOW-INC HOUS. NY 501(C)(3) 7 ABC true false false false false false false false false false false true false true true false false false false