2026-03-31T08:35:01-04:00 2025-12-31 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2025-01-01 271621216 A BETTER CHANCE FOR OUR CHILDREN INC ABET 3027467265 1307 PHILADELPHIA PIKE WILMINGTON DE 19809 DAN P EDGAR CFO 3025453362 2026-03-31 true LISA K DEROSE CPA P01324705 3022660202 2026-03-31 2025 2025-03-06 01:10:19Z DAN P EDGAR 1307 PHILADELPHIA PIKE WILMINGTON DE 19810 2127451 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. THIS IS ACCOMPLISHED BY DEVELOPING AND DELIVERING PRE-ADOPTIVE TRAINING PROGRAMS AND SERVICES, AS WELL AS PROVIDING ONGOING POST LEGAL ADOPTION SERVICES TO FAMILIES. 10 8 48 40 0 93493 197326 1690372 1832022 23474 21459 30449 44372 1837788 2095179 0 0 1238203 1295819 0 43790 620125 633448 1858328 1929267 -20540 165912 3198841 3373313 87301 89171 3111540 3284142 X 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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IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE ORGANIZATION IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ORGANIZATION IS REQUIRED TO ADHERE TO ASC 740, ACCOUNTING FOR INCOME TAXES, WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. 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 STATEMENTS 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 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 2022, 2023 AND 2024 ARE OPEN AND ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY ANY AGENCIES REGARDING A POSSIBLE AUDIT. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. NO INTEREST AND PENALTIES WERE RECORDED FOR THE YEARS PRESENTED. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENTS INC/EXP NETTED 32,272 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS EXP NETTED WITH REVENUE 32,272 MUSIC FROM THE 77144 500 76644 50 32222 77144 500 76644 50 32222 32272 44372 DANIEL P EDGAR CFO 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 DELIVERING 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 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 32,272 SPECIAL EVENTS EXP NETTED WITH REVENUE -32,272