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← ASSOCIATION FOR BETTER LIVING AND EDUCATION

Form 990 for tax year 2024

Filed by ASSOCIATION FOR BETTER LIVING AND EDUCATION.

Totals

Total revenue
$3,029,163
Total expenses
$3,226,321
Contributions and grants received
$1,263,577
Grants paid
$1,970,791
Program service revenue
$1,578,064
Investment income
$156,806
Other revenue
$30,716
Total assets, end of year
$8,052,894
Total liabilities, end of year
$1,513,410
Net assets or fund balances, end of year
$6,539,484
Program services expenses (Part IX)
$3,014,281
Management and general expenses
$208,265
Fundraising expenses
$3,775
Program service expenses (Part III)
$3,014,281

Program services were 93.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,263,577

  • 1g · Noncash contributions included above

    $82,697

  • 2a · Program service revenue: PROGRAM SERVICE FEES

    total $1,578,064 · related or exempt $1,578,064

  • 3 · Investment income

    total $156,806 · excluded $156,806

  • 10a · Gross sales of inventory

    $106,102

  • 10b · Cost of goods sold

    $75,386

  • 10c · Net income from sales of inventory

    total $30,716 · related or exempt $30,716

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,842,900 · program services $1,842,900

  • 3 · Grants to foreign organizations and individuals

    total $127,891 · program services $127,891

  • 5 · Compensation of officers, directors and key employees

    total $25,372 · program services $17,276 · management and general $7,876 · fundraising $220

  • 7 · Other salaries and wages

    total $65,594 · program services $39,134 · management and general $26,460

  • 9 · Other employee benefits

    total $77,845 · program services $51,833 · management and general $25,818 · fundraising $194

  • 10 · Payroll taxes

    total $8,751 · program services $5,825 · management and general $2,904 · fundraising $22

  • 11b · Fees: legal

    total $36,530 · program services $30,686 · management and general $5,844

  • 11c · Fees: accounting

    total $101,593 · program services $67,621 · management and general $33,718 · fundraising $254

  • 11e · Fees: professional fundraising services

    total $1,500 · fundraising $1,500

  • 12 · Advertising and promotion

    total $396,125 · program services $396,125

  • 13 · Office expenses

    total $120,427 · program services $90,396 · management and general $29,823 · fundraising $208

  • 15 · Royalties

    total $7,993 · program services $7,993

  • 16 · Occupancy

    total $219,994 · program services $158,991 · management and general $59,837 · fundraising $1,166

  • 17 · Travel

    total $123,179 · program services $119,265 · management and general $3,885 · fundraising $29

  • 22 · Depreciation, depletion and amortization

    total $27,716 · program services $20,030 · management and general $7,539 · fundraising $147

  • 23 · Insurance

    total $13,739 · program services $9,143 · management and general $4,561 · fundraising $35

  • 24a · Other expenses: PROGRAM DELIVERY COST

    total $24,294 · program services $24,294

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $4,878 · program services $4,878

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,477,128 · end of year $5,276,670

  • 4 · Accounts receivable

    beginning of year $737,142 · end of year $868,486

  • 7 · Other notes and loans receivable

    beginning of year $171,291 · end of year $171,291

  • 8 · Inventories for sale or use

    beginning of year $76,893 · end of year $71,705

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,605 · end of year $27,416

  • 10a · Land, buildings and equipment: cost or other basis

    $4,296,901

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,659,575

  • 10c · Land, buildings and equipment, net

    beginning of year $1,665,042 · end of year $1,637,326

  • 15 · Other assets

    beginning of year $34,865 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $237,970 · end of year $361,852

  • 18 · Grants payable

    beginning of year $138,969 · end of year $763,508

  • 19 · Deferred revenue

    beginning of year $23,055 · end of year $24,889

  • 25 · Other liabilities

    beginning of year $34,865 · end of year $363,161

  • 27 · Net assets without donor restrictions

    beginning of year $6,730,919 · end of year $5,770,310

  • 28 · Net assets with donor restrictions

    beginning of year $6,188 · end of year $769,174

Mission and programs · 2024

Mission

TO RID THE WORLD OF ITS MOST DEVASTATING SOCIAL ILLS -- DRUGS, CRIME, ILLITERACY AND IMMORALITY.

  • ABLE DIRECTS, COORDINATES AND SUPPORTS THE EFFORTS OF NARCONON INTERNATIONAL, APPLIED SCHOLASTICS INTERNATIONAL, CRIMINON INTERNATIONAL AND THE WAY TO HAPPINESS FOUNDATION TO IMPROVE THE IMPLEMENTATION OF ABLE PROGRAMS AND STANDARDS, TO EXPAND THE NUMBER OF SOCIAL BETTERMENT CENTERS AND GROUPS, AND TO ASSIST COMMUNITIES WORLDWIDE WITH SOCIAL BETTERMENT PROGRAMS AND SOLUTIONS TO ADDRESS THEIR LOCAL CHALLENGES.

    Expenses $2,381,786 · Grants $1,969,795 · Revenue $1,578,064

  • ABLE CREATES AND PUBLISHES MATERIALS FOR USE IN SOCIAL BETTERMENT PROGRAMS. SUCH PUBLICATIONS INCLUDE DRUG REHABILITATION MATERIALS, ADMINISTRATIVE POLICIES, FORMS AND MANUALS TO ASSIST STAFF OF NARCONON CENTERS TO EFFECTIVELY REHABILITATE ADDICTS, AND EDUCATION BOOKS, STUDY GUIDES, BOOKLETS AND LITERACY MATERIALS FOR USE IN SCHOOLS, TUTORING CENTERS AND EDUCATIONAL INSTITUTIONS TO CREATE COMPETENT LIFELONG LEARNERS. AND IN THE FIELD OF MORAL CHARACTER ABLE'S PUBLICATIONS INCLUDE INMATE CORRESPONDENCE COURSES, STUDY BOOKLETS AND MATERIALS FOR CRIMINAL REFORM WHILE ADDITIONALLY ASSISTING THE WAY TO HAPPINESS FOUNDATION TO PUBLISH THE BOOK THE WAY TO HAPPINESS IN MORE THAN 117 LANGUAGES IN OVER 185 NATIONS INTERNATIONALLY.

    Expenses $78,816 · Grants $996 · Revenue $30,716

  • ABLE CONDUCTS BROAD PUBLIC INFORMATION CAMPAIGNS PROMOTING EDUCATION AND LITERACY, DRUG AWARENESS AND ADDICTION PREVENTION AND REHABILITATION AS WELL AS COMMON SENSE MORAL VALUES BY REACHING MILLIONS OF PEOPLE THROUGH WEBSITES, INTERNET ADVERTISEMENTS, EDUCATIONAL ARTICLES, PUBLIC SERVICE ANNOUNCEMENTS AND PUBLICATIONS FOR EACH OF ITS INTERNATIONAL SOCIAL BETTERMENT ORGANIZATIONS AS WELL AS MANY OF THEIR LICENSEES.

    Expenses $553,679

As filed on the 2024 return.

Listed in Part VII

  • Shannon Walker

    PRESIDENT/DIRECTOR

    Total calculated
    $9,748
    From this org
    $5,333
    From related orgs
    $0
    Other
    $4,415
    Hours/week
    60

  • Elena Filoscia

    TRUSTEE/NON-OFFICER EMPLOYEE

    Total calculated
    $9,374
    From this org
    $5,309
    From related orgs
    $0
    Other
    $4,065
    Hours/week
    60

  • Leidy Johanna Paez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • Lynne Shape

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • Sarah Feshbach

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Jessica Hochman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.25

  • Joan Tofil

    TREASURER

    Total calculated
    $8,524
    From this org
    $4,841
    From related orgs
    $0
    Other
    $3,683
    Hours/week
    60

  • Timothy Lomas

    SECRETARY

    Total calculated
    $8,729
    From this org
    $4,871
    From related orgs
    $0
    Other
    $3,858
    Hours/week
    60

  • Rubina Qureshi

    VICE PRESIDENT

    Total calculated
    $8,701
    From this org
    $5,018
    From related orgs
    $0
    Other
    $3,683
    Hours/week
    60

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

Provenance

Return type
form_990
Tax year
2024
Filed
30 October 2025
IRS schema version
2024v5.2
Source object
202533219349314528

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