2024-05-28T16:38:51-04:00 2023-12-31 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2023-01-01 271621216 A BETTER CHANCE FOR OUR CHILDREN INC ABET 3027467265 1307 PHILADELPHIA PIKE WILMINGTON DE 19809 DAN P EDGAR CFO 3025453362 2024-05-21 true DAN EDGAR 999009999 false JOSEPH A GIORDANO CPA P00578904 3022660202 2024-05-24 2023 2023-04-26 12:10:37Z DAN P EDGAR 1307 PHILADELPHIA PIKE WILMINGTON DE 19810 1835574 false X WWW.ABCFOC.ORG X 2009 DE THE ORGANIZATION'S PURPOSE IS TO PROVIDE TRAINING AND SUPPORT TO FAMILIES WHO ARE ADOPTING CHILDREN FROM THE FOSTER CARE SYSTEM, WITH A PRIMARY FOCUS IN DELAWARE. 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ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT'S RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. THE ORGANIZATION IS A DELAWARE NOT-FOR-PROFIT CORPORATION, EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE EXCEPT FOR ANY EARNINGS FROM UNRELATED BUSINESS INCOME. THERE WAS NO INCOME TAXES DUE IN THE FISCAL YEAR ENDING DECEMBER 31, 2022 OR 2021, AND THERE WAS NO UNCERTAIN TAX POSITIONS CONSIDERED TO BE MATERIAL. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS IN DETERMINING ANY UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION. THE ORGANIZATION FILES A FORM 990 TAX RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX ANNUALLY. THE ORGANIZATION' RETURNS FOR 2020, 2021, AND 2022 ARE OPEN AND ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENTS INC/EXP NETTED 27,384 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS EXP NETTED WITH REVENUE 27,384 MUSIC FROM THE 63912 9960 53952 980 146 16298 63912 9960 53952 980 146 16298 17424 36528 DANIEL P EDGAR CFO 84531 PAYROLL false MICHAEL BEYER FAMILY MEMBER BOARD MEMBER false FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION'S PURPOSE IS TO PROVIDE TRAINING AND SUPPORT TO FAMILIES WHO ARE ADOPTING CHILDREN FROM THE FOSTER CARE SYSTEM, WITH A PRIMARY FOCUS IN DELAWARE. THIS IS ACCOMPLISHED BY DEVELOPING AND DELIEVERING PRE-ADOPTIVE TRAINING PROGRAMS AND SERVICES, AS WELL AS PROVIDING ONGOING POST LEGAL ADOPTION SERVICES TO FAMILIES. FORM 990, PAGE 6, PART VI, LINE 2 DANIEL P. EDGAR MICHAEL BEYER CFO PRESIDENT FORM 990, PAGE 6, PART VI, LINE 11B DISTRIBUTED TO BOARD TO APPROVAL VIA EMAIL. FORM 990, PAGE 6, PART VI, LINE 15A BOARD VOTES AND APPROVES OF COMPENSATION OF EXECUTIVE DIRECTOR AND CEO ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9 SPECIAL EVENTS INC/EXP NETTED 27,384 SPECIAL EVENTS EXP NETTED WITH REVENUE -27,384