2025-12-23T12:33:44-06:00 2025-06-30 510380493 WHEELER WOLFENDEN & DWARES PA 4550 LINDEN HILL ROAD STE 201 WILMINGTON DE 19808 990 2024-07-01 873052554 ABC PARENTING INSTITUTE ABCP 3024055022 1 CHESNUT HILL PLAZA 1388 NEWARK DE 19713 MARY DOZIER EXECUTIVE DIRECTOR 3024055022 2025-12-16 1 0 KATHLEEN CORCORAN CPA P00454914 3022548240 2024 2025-03-06 01:10:19Z MARY DOZIER 101 KELLS AVE NEWARK DE 19711 685445 0 X HTTPS://WWW.ABCPARENTING.ORG/ X 2022 DE TO NURTURE PARENT-CHILD RELATIONSHIPS THROUGH SCIENCE-BASED PRACTICE AND COMMUNITY PARTNERSHIP. 8 8 7 0 0 0 976500 68937 61386 616324 17 184 0 0 1037903 685445 0 0 0 0 0 580612 0 0 30432 4917 96242 4917 676854 1032986 8591 1032986 1041577 0 0 1032986 1041577 TO NURTURE PARENT-CHILD RELATIONSHIPS THROUGH SCIENCE-BASED PRACTICE AND COMMUNITY PARTNERSHIP. 0 0 467949 616324 TO NURTURE PARENT-CHILD RELATIONSHIPS THROUGH SCIENCE-BASED PRACTICE AND COMMUNITY PARTNERSHIP. 467949 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 7 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 3024055022 1 CHESNUT HILL PLAZA 1388 NEWARK DE 19713 PAUL BAUMBACH BOARD TREASURER 3.00 X X 0 0 0 TRACEY QUILLEN CARNEY BOARD MEMBER 3.00 X 0 0 0 WILLIAM CHAPMAN JR BOARD MEMBER 3.00 X 0 0 0 KENNETH DODGE BOARD MEMBER 3.00 X 0 0 0 MALLORY GARNET SECRETARY 3.00 X X 0 0 0 CAROLE SHAUFFER VICE CHAIR 3.00 X X 0 0 0 CHARLES ZEANAH JR BOARD MEMBER 3.00 X 0 0 0 MARY DOZIER EXECUTIVE DIRECTOR 3.00 X X 10000 0 0 JENNIFER RODRIGUEZ BOARD CHAIR 3.00 X 0 0 0 10000 0 0 0 0 0 0 0 68937 68937 PROGRAM REVENUE 900099 616324 616324 616324 184 184 685445 616324 0 184 10000 6700 2800 500 446951 299457 125146 22348 16587 11113 4644 830 69449 46531 19446 3472 37625 25209 10535 1881 23913 23913 13967 9358 3911 698 6758 4528 1892 338 993 993 1064 1011 53 8592 5585 3007 4379 4379 7143 5304 1763 76 DUES AND SUBSCRIPTIONS 10536 7584 2952 SUPPLIES AND MATERIALS 7621 7621 TRAINING AND SEMINARS 5000 5000 PAYROLL PROCESSING 4712 3157 1319 236 1564 1517 47 676854 467949 178473 30432 981599 907960 51387 133617 1032986 1041577 0 0 X 0 0 0 0 1032986 1041577 1032986 1041577 1032986 1041577 8591 0 X 0 1 X 0 0 X 962493 67656 1030149 962493 67656 1030149 0 0 0 1030149 17 184 201 17 184 201 75393 617605 692998 1037903 685445 1723348 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 685445 0 685445 0 685445 676854 0 676854 0 676854 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR INCOME TAXES UNDER ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL AND STATE INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2023 TAX YEAR IS OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE ORGANIZATION BEEN CONTACTED BY THIS JURISDICTION. INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN INCOME TAX EXPENSE WHEN INCURRED. FORM 990, PART VI, SECTION B, LINE 11B THERE WILL NOT BE A COPY OF THE 990 PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AT THE TIME A CONFLICT BECOMES KNOWN, THERE ARE BOTH LEGAL AND ETHICAL DUTIES TO INFORM THE ORGANIZATION OF CONFLICTS. A MEMBER SHOULD INFORM THE EXECUTIVE DIRECTOR OF ANY POSSIBLE PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIPS THAT COULD REASONABLY GIVE RISE TO A CONFLICT OF INTEREST INVOLVING ABC. HOWEVER, IT IS EVERY OFFICER, VOLUNTEER, AND STAFF MEMBER'S RESPONSIBILITY TO ENSURE THAT THE ORGANIZATION IS MADE AWARE OF ANY SITUATION THAT MAY BE TROUBLESOME TO ABC. IN MOST CIRCUMSTANCES IT SHOULD BE EASY TO DETERMINE WHETHER A CONFLICT EXISTS. THE CHAIR SHALL BE THE FINAL ARBITRATOR OF POSSIBLE CONFLICTS UNLESS IT INVOLVES THE CHAIR; THEN, THE BOARD WILL RESOLVE THE MATTER. PERSONS WITH CONFLICTS SHALL NOT VOTE, PARTICIPATE IN DISCUSSION, OR IF REQUESTED BE PRESENT AT THE TIME OF THE VOTE. SUCH CONFLICTS SHALL BE NOTED IN THE MINUTES BEFORE A VOTE IS TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY ABC PARENTING INSTITUTE'S BOARD; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY ABC'S BOARD OF DIRECTORS. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORMS AVAILABLE UPON REQUEST.