2024-03-14T16:46:09-07:00 2023-08-31 010672939 Paul J Smit & Associates 3330 181st Place Suite 204 Lansing IL 60438 990 2022-09-01 203144284 By The Hand Club For Kids BYTH 7734130895 415 N Laramie Avenue Chicago IL 60644 Tom Sawyer Chairman 2024-03-14 true Tom Sawyer 999009999 true Paul J Smit P00669815 7088891099 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Tom Sawyer 415 N Laramie Avenue Chicago IL 60644 14052937 false X www.bythehand.org X 2005 IL By the Hand Club for Kids is a faith-based after school program that helps children have a new and abundant life by nuturing the whole child - mind, body and soul. 12 12 202 2000 28836 27836 19228890 12823963 0 152353 320917 630456 590609 20011699 13735489 105065 108483 0 6143959 8304870 77980 78445 1936047 5642506 6118860 11969510 14610658 8042189 -875169 56115305 53915688 17369524 16225448 38745781 37690240 By the Hand Club for Kids is a faith-based after school program that helps children have a new and abundant life by nuturing the whole child - mind, body and soul. false false 11165803 108483 DURING THE 2022-2023 YEAR, BY THE HAND SERVED over 1,700 CHILDREN IN THE NEIGHBORHOODS OF CHICAGO THROUGH ITS AFTER-SCHOOL PROGRAMS, and focused on helping our children grow academically. 100 PERCENT OF HIGH SCHOOL SENIORS SERVED BY BY THE HAND GRADUATED AND 70 PERCENT ENROLLED IN COLLEGE OR A TECHNICAL SCHOOL. STUDENTS WERE ACHIEVING THE FOLLOWING RESULTS:- 92 PERCENT OF STUDENTS PASSED ALL CLASSES, 69 PERCENT EARNED ALL ABC'S, AND THE AVERAGE GPA WAS 3.15.- 100 PERCENT OF STUDENTS WERE OFFERED A NUTRITIOUS MEAL EACH DAY, 742 RECEIVED EYE EXAMS (251 RECEIVED GLASSES), AND 643 RECEIVED DENTAL CHECKUPS AND CLEANING (273 RECEIVED ADDITIONAL DENTAL CARE). - 87 PERCENT OF STUDENTS PROFESSED FAITH, AND 52,689 STUDENT HOURS WERE SPENT IN CHAPEL AND BIBLE STUDY. 11165803 true true false false false false false false false false true false false true true true true false false false false false false true true false false false true true false false false false false false false false true false false false false true false false false true 84 0 false 202 true true true false false false false false false 0 false false false false false false false X 12 12 false false false false false false true true true false false true true true true true true true true false FL GA HI IL MD MI MN ND NH OR SC UT VA WI WV X X Cedarstone Holdings LLC 6305805750 209 E Liberty Drive Wheaton IL 60187 Susannah Yount Development Dir 40.00 0.00 125680 0 25072 Felicia Bullock CFO 40.00 0.00 109666 0 1131 NANCY GOOD Dir,FundDvlpmt 40.00 0.00 104971 0 5392 Roy Patterson Vice Chairman 1.00 0.00 X X 0 0 1200 Tom Sawyer Chairman 3.00 0.00 X X 0 0 0 Travis Smith Assistnt Scrtry 1.00 0.00 X X 0 0 0 Sharon Hickey-Kozek Director 1.00 0.00 X 0 0 0 Nancy Hanson Director-former 1.00 0.00 X 0 0 0 Jonathon Banks Director 1.00 0.00 X 0 0 0 Carol Simpson ViceChair-formr 1.00 0.00 X X 0 0 0 Mark Sauer Treas-former 1.00 0.00 X X 0 0 0 Christine Parker Secretary 1.00 0.00 X X 0 0 0 James Fellowes Director 1.00 0.00 X 0 0 0 Jose Gomez Director 1.00 0.00 X 0 0 0 Keith Searles Director 1.00 0.00 X 0 0 0 Gilbert Russell Director 1.00 0.00 X 0 0 0 Tim Horner Director 1.00 0.00 X 0 0 0 Michael Pitts Treasurer 1.00 0.00 X X 0 0 0 Donnita Travis Executive Direc 40.00 0.00 X 0 0 0 340317 32795 3 false true false MeTEOR Education 690 NE 23rd Ave Gainesville FL 32609 School furniture supplier 398160 Synergi Partners Inc PO Box 5599 Florence SC 29502 ERTC consulting 379369 Open Kitchens 1161 W 21st St Chicago IL 60608 Catering services 254090 Parks Transportation 463 W 103rd Place Chicago IL 60628 Transportation srvcs 305245 OX Creative Inc 1 Douglas Ave Elgin IL 60120 Professional services 262263 14 1331252 474195 11018516 1716981 12823963 0 320917 320917 0 0 890406 890406 890406 861570 28836 0 1331252 317448 -317448 -317448 0 0 Other Revenue 17651 17651 17651 13735489 879221 28836 3469 0 108483 108483 0 0 0 0 7237396 5612427 667952 957017 92404 61024 17635 13745 443030 357245 20814 64971 532040 412197 49727 70116 0 34260 34260 255217 255217 0 78445 78445 0 875615 369787 230189 275639 107582 30779 19727 57076 0 0 0 486882 424560 62322 34979 12089 11940 10950 0 0 79897 79897 0 980443 980443 130957 130957 Building & equip repair/maint 769082 768039 1043 Transportation 662200 643359 7070 11771 Childrens&other special events 465752 148153 729 316870 Meals 366290 359715 1096 5479 869704 666649 129087 73968 14610658 11165803 1508808 1936047 8388025 2918247 21881 3281718 0 0 0 0 2316291 2523423 0 260245 332213 36516197 6244711 29451263 30271486 0 0 0 0 15677600 14588601 56115305 53915688 625095 620626 145735 150055 16598694 15229656 225111 17369524 16225448 X 35634401 35567768 3111380 2122472 38745781 37690240 56115305 53915688 X -875169 -180372 X false true X true false X 10281572 15931645 19715465 19203854 12443794 77576330 0 0 10281572 15931645 19715465 19203854 12443794 77576330 5376946 72199384 0 0 0 77576330 0.93070 0.91550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4265212 4265212 27629053 5158676 22470377 121671 94199 27472 4500261 991836 3508425 30271486 Deposits and refunds due Operating lease-right of use asset 225111 14588601 Operating lease liability 225111 225111 X 13835489 100000 100000 13735489 13735489 14530286 100000 -180372 -80372 14610658 14610658 Part X : FIN48 Footnote By The Hand is a not-for-profit organization. By The Hand has received a determination letter from the Internal Revenue Service indicating that it is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code of 1986, except for income taxes pertaining to unrelated business income. A provision of approximately $8,000 has been made for income taxes in the accompanying financial statements related to certain unrelated business activities. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken and has concluded that as of August 31, 2023, there are no uncertain income tax positions that would require recognition of a liability (or asset) or disclosure in the financial statements. By the Hand has filed income tax returns through the year ended August 31, 2022 and believes it is no longer subject to income tax examination for years prior to the year ended August 31, 2019. X X X X X X X true Suzette Webb 1737 W Crystal St Chicago IL 60622 Fundraising SERVICES false 562288 78445 483843 false 562288 78445 483843 FL GA HI IL MD MI MN NH ND OR SC UT VA WV WI Spring Benefit 1304737 1304737 42188 62981 39839 152636 Young Professionals Board 26515 26515 19804 1331252 1331252 42188 62981 39839 172440 317448 -317448 Part I, Line 2b - Fundraiser Additional Information Suzette Webb provided individual donor related fundraising services to By The Hand Club for Kids during the year ended August 31, 2023. true 0 0 Scholarships-Individuals 21 24024 Benevolence-families in need 195 61967 22492 FMV Food,Clothing,utilities,rent Additional Supplemental Information DURING THE YEAR ENDED AUGUST 31, 2023, BY THE HAND PROVIDED VARIOUS FORMS OF BENEVOLENCE AND RELIEF TO FAMILIES IT SERVES, INCLUDING FINANCIAL ASSISTANCE WITH RENT, UTILITIES, FUNERAL SERVICES AND ALSO PROVIDED FOOD, CLOTHING, AND HOUSEHOLD GOODS. MUCH OF THIS ASSISTANCE WAS A DIRECT RESPONSE TO THE LINGERING HARDSHIPS EXPERIENCED BY FAMILIES RESULTING FROM THE COVID-19 PANDEMIC. BY THE HAND PROVIDED BENEVOLENT ASSISTANCE TO OVER 195 FAMILIES DURING THE YEAR ENDED AUGUST 31, 2023. Grantmaker's Description of How Grants are Used Scholarships are awarded by a committee and available to those who were enrolled at By The Hand when they completed high school, are enrolled in an accredited college, and meet GPA requirements. Scholarships are paid directly to colleges based on documented need or to recipient based on substantiated educational expenses such as books. Benevolence on behalf of needy families is paid directly to the service provider, such as the utility company or landlord. Noncash assistance is also provided in the form of clothing and household goods and supplies. Counseling services are provided to students, primarily in group settings, with individual counseling as needed. Benevolence assistance is granted by senior management to families with a close relationship to the organization and who meet IRS guidelines for benevolence help. X X false false false false false false false false false Susannah Yount Development Dir 125680 25072 150752 X 20 1716981 FMV false true true Part I, Line 32, Hire and Use of Third Parties By The Hand uses a third party investment brokerage firm to receive stock and other marketable securities contributed to the organization by donors and sell those contributed securities. Form 990, Part VI, Section A, Line 7b The Elders of The Moody Church oversee By The Hand Club For Kids in the following ways. No person shall be elected or reelected as a Director without approval by the Elders. No Executive Director shall be employed without approval by the Elders and serves at their pleasure. The Elders must approve disposition of substantial property as well as loans. No Amendment to the Articles of Incorporation or Bylaws shall become effective without approval by the Elders. Form 990, Part VI, Section B, Line 11b BOARD REVIEW OF TAX RETURNS POLICY - A copy of the IRS 990 is provided to the Board of Directors for review before it is filed. It is By The Hand Club For Kids policy that tax returns filed on the organizations behalf, including IRS Form 990, be reviewed by the officer(s) required to sign them. The Board of Directors are apprised of the status of the returns during their regular meetings and copies are provided to the Board of Directors for review, but a resolution is not required for the filings. Form 990, Part VI, Section B, Line 12c All officers, board members and key employees must disclose any and all potential conflicts. Board members, officers, and key employees are required to provide a signed statement annually listing all such conflicts. The statements are reviewed by the Executive Director and any items of concern are reported to the Board Chair. If in the opinion of the Board Chair the conflict is a direct conflict of interest, that member must recuse him- or herself and abstain from any vote or action on the subject of the conflict. Form 990, Part VI, Section B, Line 15b It is the policy of By The Hand Club for Kids to provide compensation that is commensurate with comparable ministries and complies with the legal requirements for maximum compensation and reporting of taxable elements. Compensation of all disqualified persons for each year will be established by the Board of Directors in advance. If any board members are employees of the organization or related to disqualified persons receiving compensation, they may provide input to the Board, but will leave the room and not participate in the discussion or decision making by the Board. Compensation for the disqualified persons (including the Executive Director) is reviewed and approved by the Board annually. Compensation for nonqualified persons is set by the Executive Director with information regarding this compensation provided to the Board annually. Form 990, Part VI, Section C, Line 19 FINANCIAL TRANSPARENCY AND PUBLIC DISCLOSURE POLICYIt is the policy of By The Hand Club For Kids to be financially transparent and fully comply with all disclosure requirements, including the following. By The Hand Club will fully comply with Federal and Illinois public disclosure requirements with respect to IRS Forms 990, 990-T, 1023 and 5227. The organization will fulfill all requests for the forms made in writing or in person. The organization may charge a fee for printed copies to cover the actual cost of photocopying and mailing. By The Hand Club will fully comply with the Evangelical Council for Financial Accountabilitys standards related to providing a copy of the organizations current financial statements upon written request. By The Hand Club will fully comply with the Evangelical Council for Financial Accountabilitys standards related to providing a report, on written request, including financial information, on the specific project for which our organization has solicited gifts. Fiscal year-end financial statements will be provided to the Board of Directors at the first meeting following year end. Year-to-date financial statements will be provided at other regularly scheduled board meetings. Form 990, Part XI, Line 9 Nonoperating changes to net assets = -$180372 The Moody Church 1635 N LaSalle Chicago IL 60614 362182069 Church IL 501(c)(3) Public Charity NA false Chicago Education Partnership PO Box 924 Wheaton IL 60187 464015368 Charter School Education IL 501(c)(3) Public Charity N/A false North Austin Community Center 53 West Jackson Blvd Suite 1734 Chicago IL 60604 862992544 Own and operate a community center IL 501(c)(3) Public Charity N/A false North Austin Leverage Lender LLC 53 West Jackson Blvd Suite 1734 Chicago IL 60604 870964370 Lend funds and receive repayments IL NA 193347 14363490 false true 0.87000 false false true true false false false false false true false false false false false true false false true The Moody Church c 100000 FMV The Moody Church s 41909 FMV Chicago Education Partnership j 861570 FMV Chicago Education Partnership p 20175 FMV North Austin Community Center d 593731 FMV North Austin Community Center s 22683 FMV North Austin Leverage Lender LLC s 1625909 FMV Schedule R, Part V, Number 2, (1) The Moody Church is a related tax-exempt organization for the reasons disclosed on Form 990, Part VI, Line 7B and in Schedule O, and because a board member of the By The Hand Board of Directors is an Elder and a Trustee of The Moody Church.During the year ended August 31, 2023, The Moody Church made contributions from its general operating fund of $100,000 to By The Hand. . Schedule R, Part V, Number 2, (2) Members of The Moody Church can designate gifts for By The Hand through member envelope giving to The Moody Church. During the year ended August 31, 2023, The Moody Church received gifts designated for By The Hand of approximately $41,909 and in turn remitted these amounts in full to By The Hand.. Schedule R, Part V, Number 2, (3) Chicago Education Partnership is a related tax-exempt organization because The Executive Director of By The Hand is a member of the Board of Directors of Chicago Education Partnership.By The Hand leases a three story school building with a gymnasium located at 416 North Laramie Avenue, Chicago, Illinois, which consists of approximately 85,000 square feet of space to Chicago Education Partnership.. Schedule R, Part V, Number 2, (4) Chicago Education Partnership is a related tax-exempt organization because The Executive Director of By The Hand is a member of the Board of Directors of Chicago Education Partnership.By The Hand reimbursed Chicago Education Partnership $20,175 during the year ended August 31, 2023 related to shared information technology costs.. Schedule R, Part V, Number 2, (5) and (6) North Austin Community Center (NACC) is a related tax-exempt organization because The Executive Director of By The Hand is a member of the Board of Directors of North Austin Community Center.During the year ended August 31, 2023, By The Hand made a loan to NACC for $593,731. By The Hand received interest income on this and other oustanding loans from prior years of $22,683 during the year ended August 31, 2023. . Schedule R, Part V, Number 2, (7) North Austin Leverage Lender, LLC (NALL) is a related organization taxable as a partnerhsip. The purpose of the LLC is to engage in any lawful business or activity permitted under the Securities Act of 1933 or any applicable state securities laws, in a manner consistent with the respective Section 501(c)(3)tax-exempt statuses of its two members organizations. During the year ended August 31, 2023, By The Hand received return of capital distributions of $1,432,562 from NALL and was credited $193,347 in net interest income from NALL, resulting in an ending capital account balance at August 31, 2023 of $14,363,490.