BY THE HAND CLUB FOR KIDS: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
BY THE HAND CLUB FOR KIDS (EIN 20-3144284)
Tax period
2021-09-01 to 2022-08-31
Filed
2023-06-28
IRS object ID
202301799349301760
Schema version
2021v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-06-28T19:02:52-07:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN010672939PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Paul J Smit & AssociatesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13330 181st Place Suite 204AddressLine1Txt
CityLansingCityNm
State AbbreviationILStateAbbreviationCd
ZIP60438ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN203144284EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1By The Hand Club For KidsBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBYTHBusinessNameControlTxt
Phone3123052622PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1415 N Laramie AvenueAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60644ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTom SawyerPersonNm
Person TitleChairmanPersonTitleTxt
Signature2023-06-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstTomPersonFirstNm
Person LastSawyerPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPaul J SmitPreparerPersonNm
PTINP00669815PTIN
Phone7088891099PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTom SawyerPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1415 N Laramie AvenueAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60644ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$20,191,504GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.bythehand.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionBy 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.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee167TotalEmployeeCnt
Total Volunteers1414TotalVolunteersCnt
Total Gross UBI$27,000TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$26,000NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$19,592,317PYContributionsGrantsAmt
CY Contributions Grants$19,228,890CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$152,353CYInvestmentIncomeAmt
PY Other Revenue$689,448PYOtherRevenueAmt
CY Other Revenue$630,456CYOtherRevenueAmt
PY Total Revenue$20,281,765PYTotalRevenueAmt
CY Total Revenue$20,011,699CYTotalRevenueAmt
PY Grants And Similar Paid$184,201PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$105,065CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,503,380PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,143,959CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$74,075PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$77,980CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,700,759CYTotalFundraisingExpenseAmt
PY Other Expenses$4,842,000PYOtherExpensesAmt
CY Other Expenses$5,642,506CYOtherExpensesAmt
PY Total Expenses$10,603,656PYTotalExpensesAmt
CY Total Expenses$11,969,510CYTotalExpensesAmt
PY Revenues Less Expenses$9,678,109PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$8,042,189CYRevenuesLessExpensesAmt
Total Assets BOY$39,220,122TotalAssetsBOYAmt
Total Assets EOY$56,115,305TotalAssetsEOYAmt
Total Liabilities BOY$2,765,443TotalLiabilitiesBOYAmt
Total Liabilities EOY$17,369,524TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$36,454,679NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$38,745,781NetAssetsOrFundBalancesEOYAmt
MissionBy 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.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$8,640,846ExpenseAmt
Grant$105,065GrantAmt
DescDURING THE 2021-2022 YEAR, BY THE HAND SERVED 1,396 CHILDREN IN THE NEIGHBORHOODS OF CHICAGO THROUGH ITS AFTER-SCHOOL PROGRAMS, and focused especially on helping our children move forward from COVID. 100 PERCENT OF HIGH SCHOOL SENIORS SERVED BY BY THE HAND GRADUATED AND 61 PERCENT ENROLLED IN COLLEGE OR A TECHNICAL SCHOOL. STUDENTS WERE ACHIEVING THE FOLLOWING RESULTS:- 91 PERCENT OF STUDENTS PASSED ALL CLASSES, 70 PERCENT EARNED ALL ABC'S, AND THE AVERAGE GPA WAS 3.07.- 100 PERCENT OF STUDENTS WERE OFFERED A NUTRITIOUS MEAL EACH DAY, 554 RECEIVED EYE EXAMS (171 RECEIVED GLASSES), AND 787 RECEIVED DENTAL CHECKUPS AND CLEANING (163 RECEIVED ADDITIONAL DENTAL CARE). - 84 PERCENT OF STUDENTS PROFESSED FAITH, AND 38,711 STUDENT HOURS WERE SPENT IN CHAPEL AND BIBLE STUDY.Desc
Total Program Service Expenses$8,640,846TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingYes (true)ProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document76IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee167EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldUTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCedarstone Holdings LLCPersonNm
Phone6305805750PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1209 E Liberty DriveAddressLine1Txt
CityWheatonCityNm
State AbbreviationILStateAbbreviationCd
ZIP60187ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
Benjamin Waterman
Mng Dir,FundDvlpmt40.000.00$106,410$0$19,884
NANCY GOOD
Dir,FundDvlpmt40.000.00$100,463$0$6,023
Roy Patterson
Director1.000.00$1,200$0$0Yes (X)
Travis Smith
Assistnt Scrtry1.000.00$200$0$0Yes (X)Yes (X)
Tom Sawyer
Chairman3.000.00$0$0$0Yes (X)Yes (X)
Sharon Hickey-Kozek
Director1.000.00$0$0$0Yes (X)
Nancy Hanson
Director1.000.00$0$0$0Yes (X)
Jonathon Banks
Director1.000.00$0$0$0Yes (X)
Carol Simpson
Vice Chair1.000.00$0$0$0Yes (X)Yes (X)
Mark Sauer
Treasurer1.000.00$0$0$0Yes (X)Yes (X)
Christine Parker
Secretary1.000.00$0$0$0Yes (X)Yes (X)
James Fellowes
Director1.000.00$0$0$0Yes (X)
Jose Gomez
Director1.000.00$0$0$0Yes (X)
Keith Searles
Director1.000.00$0$0$0Yes (X)
Gilbert Russell
Director1.000.00$0$0$0Yes (X)
Tim Horner
Director1.000.00$0$0$0Yes (X)
Donnita Travis
Executive Direc40.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$208,273TotalReportableCompFromOrgAmt
Total Other Compensation$25,907TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Design 360 Incorporated
2160 Linden AvenueHighland ParkIL60035Brand Development$183,373
Team A Ltd
1810 W 17 StreetChicagoIL60608Architecture/design$431,034
OX Creative Inc
1 Douglas AveElginIL60120Creative Agency$286,119
Parks Transportation
463 W 103rd PlaceChicagoIL60628Transportation srvcs$245,380
Cedarstone LLC
209 E LibertyWheatonIL60187Professional Services$175,561
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K15CntrctRcvdGreaterThan100KCnt
Fundraising$1,273,009FundraisingAmt
Government Grants$2,959,902GovernmentGrantsAmt
All Other Contributions$14,995,979AllOtherContributionsAmt
Noncash Contributions$2,462,502NoncashContributionsAmt
Total Contributions$19,228,890TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$152,353TotalRevenueColumnAmt
Exclusion$152,353ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$778,418RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$778,418RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$778,418TotalRevenueColumnAmt
Related Or Exempt Func Income$751,418RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$27,000UnrelatedBusinessRevenueAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$1,273,009ContriRptFundraisingEventAmt
Fundraising Direct Expenses$179,805FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$179,805TotalRevenueColumnAmt
Exclusion-$179,805ExclusionAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther RevenueDesc
Total Revenue Column$31,843TotalRevenueColumnAmt
Related Or Exempt Func Income$31,843RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$31,843OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,011,699TotalRevenueColumnAmt
Related Or Exempt Func Income$783,261RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$27,000UnrelatedBusinessRevenueAmt
Exclusion-$27,452ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$105,065TotalAmt
Program Services$105,065ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,281,785TotalAmt
Program Services$3,924,828ProgramServicesAmt
Management And General$504,539ManagementAndGeneralAmt
Fundraising$852,418FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$86,246TotalAmt
Program Services$53,009ProgramServicesAmt
Management And General$10,316ManagementAndGeneralAmt
Fundraising$22,921FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$398,781TotalAmt
Program Services$314,115ProgramServicesAmt
Management And General$17,087ManagementAndGeneralAmt
Fundraising$67,579FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$377,147TotalAmt
Program Services$281,464ProgramServicesAmt
Management And General$33,624ManagementAndGeneralAmt
Fundraising$62,059FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$31,385TotalAmt
Management And General$29,075ManagementAndGeneralAmt
Fundraising$2,310FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$198,304TotalAmt
Management And General$198,304ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$77,980TotalAmt
Fundraising$77,980FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,137,216TotalAmt
Program Services$281,652ProgramServicesAmt
Management And General$553,479ManagementAndGeneralAmt
Fundraising$302,085FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$31,150TotalAmt
Program Services$1,502ProgramServicesAmt
Management And General$1,810ManagementAndGeneralAmt
Fundraising$27,838FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$351,167TotalAmt
Program Services$313,228ProgramServicesAmt
Management And General$37,939ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$37,561TotalAmt
Program Services$15,491ProgramServicesAmt
Management And General$668ManagementAndGeneralAmt
Fundraising$21,402FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$84,511TotalAmt
Program Services$84,511ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$935,087TotalAmt
Program Services$935,087ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$118,456TotalAmt
Program Services$118,456ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Building & equip repair/maint$751,838$750,027$1,811
Transportation$517,365$506,509$3,519$7,337
Childrens&other special events$298,282$125,643$14,810$157,829
Meals$239,496$232,238$451$6,807

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$910,688TotalAmt
Program Services$598,021ProgramServicesAmt
Management And General$220,473ManagementAndGeneralAmt
Fundraising$92,194FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,969,510TotalAmt
Program Services$8,640,846ProgramServicesAmt
Management And General$1,627,905ManagementAndGeneralAmt
Fundraising$1,700,759FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,832,468BOYAmt
EOY$8,388,025EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$23,936BOYAmt
EOY$21,881EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$2,316,291EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$165,204BOYAmt
EOY$260,245EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$34,715,530LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,264,267LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$34,141,554BOYAmt
EOY$29,451,263EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$56,960BOYAmt
EOY$15,677,600EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$39,220,122BOYAmt
EOY$56,115,305EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$477,965BOYAmt
EOY$625,095EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$126,100BOYAmt
EOY$145,735EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,161,378BOYAmt
EOY$16,598,694EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,765,443BOYAmt
EOY$17,369,524EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$29,373,629BOYAmt
EOY$35,634,401EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,081,050BOYAmt
EOY$3,111,380EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,454,679BOYAmt
EOY$38,745,781EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$39,220,122BOYAmt
EOY$56,115,305EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$8,042,189ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$5,751,087OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,187,505CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,281,572CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,931,645CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,715,465CurrentTaxYearMinus1YearAmt
Current Tax Year$19,203,854CurrentTaxYearAmt
Total$75,320,041TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,187,505CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,281,572CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,931,645CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$19,715,465CurrentTaxYearMinus1YearAmt
Current Tax Year$19,203,854CurrentTaxYearAmt
Total$75,320,041TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$6,367,198SubstantialContributorsTotAmt
Public Support Total170$68,952,843PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$75,320,041TotalSupportAmt
Public Support CY1700.91550PublicSupportCY170Pct
Public Support PY1700.86480PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,232,419OtherCostOrOtherBasisAmt
Book Value$4,232,419BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,609,779OtherCostOrOtherBasisAmt
Depreciation$4,327,032DepreciationAmt
Book Value$23,282,747BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$121,671OtherCostOrOtherBasisAmt
Depreciation$78,697DepreciationAmt
Book Value$42,974BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,751,661OtherCostOrOtherBasisAmt
Depreciation$858,538DepreciationAmt
Book Value$1,893,123BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$29,451,263TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDeposits and refunds dueDesc
Book Value$74,895BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$15,677,600TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$21,298,776TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$100,000DonatedServicesAndUseFcltsAmt
Other Revenue$1,187,077OtherRevenueAmt
Revenue Not Reported$1,287,077RevenueNotReportedAmt
Revenue Subtotal$20,011,699RevenueSubtotalAmt
Total Revenue Per Form990$20,011,699TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,318,423TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$100,000DonatedServicesUseFcltsAmt
Other Expenses Included-$5,751,087OtherExpensesIncludedAmt
Expenses Not Reported-$5,651,087ExpensesNotReportedAmt
Expenses Subtotal$11,969,510ExpensesSubtotalAmt
Total Expenses Per Form990$11,969,510TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X : FIN48 FootnoteBy 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, 2022, 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, 2021 and believes it is no longer subject to income tax examination for years prior to the year ended August 31, 2018.
Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990Net assets released from restriction-ops $595937 Amort of cap gifts incl in other income $591140

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdActivityActivityTxtFundraiser Control Of FundsFundraiserControlOfFundsIndGross ReceiptsGrossReceiptsAmtRetained By ContractorRetainedByContractorAmtNet To OrganizationNetToOrganizationAmt
Suzette Webb
1737 W Crystal StChicagoIL60622Fundraising SERVICESfalse$739,557$77,980$661,577
(no name)
false
FieldValueIRS element (for citing)
Total Gross Receipts$739,557TotalGrossReceiptsAmt
Total Retained By Contractors$77,980TotalRetainedByContractorsAmt
Total Net To Organization$661,577TotalNetToOrganizationAmt
Licensed StatesFLLicensedStatesCd
Licensed StatesGALicensedStatesCd
Licensed StatesHILicensedStatesCd
Licensed StatesILLicensedStatesCd
Licensed StatesMDLicensedStatesCd
Licensed StatesMILicensedStatesCd
Licensed StatesMNLicensedStatesCd
Licensed StatesNHLicensedStatesCd
Licensed StatesNDLicensedStatesCd
Licensed StatesORLicensedStatesCd
Licensed StatesSCLicensedStatesCd
Licensed StatesUTLicensedStatesCd
Licensed StatesVALicensedStatesCd
Licensed StatesWVLicensedStatesCd
Licensed StatesWILicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Spring BenefitEvent1Nm
Gross Receipts Event1$1,221,692GrossReceiptsEvent1Amt
Charitable Contri Event1$1,221,692CharitableContriEvent1Amt
Rent Facility Costs Event1$16,426RentFacilityCostsEvent1Amt
Food And Beverage Event1$57,776FoodAndBeverageEvent1Amt
Entertainment Event1$14,850EntertainmentEvent1Amt
Other Direct Expenses Event1$65,472OtherDirectExpensesEvent1Amt
Event2Young Professionals BoardEvent2Nm
Gross Receipts Event2$51,317GrossReceiptsEvent2Amt
Charitable Contri Event2$51,317CharitableContriEvent2Amt
Rent Facility Costs Event2$2,000RentFacilityCostsEvent2Amt
Food And Beverage Event2$16,855FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$6,426OtherDirectExpensesEvent2Amt
Gross Receipts Total$1,273,009GrossReceiptsTotalAmt
Charitable Contributions Tot$1,273,009CharitableContributionsTotAmt
Rent Fclty Costs Total Events$18,426RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$74,631FoodAndBeverageTotalEventsAmt
Entertainment Total Events$14,850EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$71,898OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$179,805DirectExpenseSummaryEventsAmt
Net Income Summary-$179,805NetIncomeSummaryAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2b - Fundraiser Additional InformationFormAndLineReferenceDesc
ExplanationSuzette Webb provided individual donor related fundraising services to By The Hand Club for Kids during the year ended August 31, 2022.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd
Total501c3 Org0Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
Scholarships-Individuals25$21,632
Benevolence-families in need620$33,362$50,071FMVFood,Clothing,utilities,rent

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Additional Supplemental InformationDURING THE YEAR ENDED AUGUST 31, 2022, 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 620 FAMILIES DURING THE YEAR ENDED AUGUST 31, 2022.
Grantmaker's Description of How Grants are UsedScholarships 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.

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution20ContributionCnt
Noncash Contributions Rpt F990$2,462,502NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (true)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 32, Hire and Use of Third PartiesFormAndLineReferenceDesc
ExplanationBy 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.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Statement Note 1ILLINOIS CHARITABLE ORGANIZATION ANNUAL REPORTYEAR ENDED AUGUST 31, 2022STATEMENT 4 - GRANTS TO OTHER CHARITABLE ORGANIZATIONSCONTRIBUTIONS TO NORTH AUSTIN COMMUNITY CENTER - $5,751,087
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or ShareholdersThe 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, Line 11b: Form 990 Review ProcessBOARD 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, Line 12c: Explanation of Monitoring and Enforcement of ConflictsAll 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, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesIt 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, Line 19: Other Organization Documents Publicly AvailableFINANCIAL 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.
Other Changes In Net Assets Or Fund Balances - Other DecreasesNonoperating Contribution to North Austin Community Center = -$5751087

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
The Moody Church
1635 N LaSalleChicagoIL60614362182069ChurchIL501(c)(3)Public CharityNAfalse
Chicago Education Partnership
PO Box 924WheatonIL60187464015368Charter School EducationIL501(c)(3)Public CharityfalseN/A
North Austin Community Center
53 West Jackson Blvd Suite 1734ChicagoIL60604862992544Own and operate a community centerIL501(c)(3)Public CharityfalseN/A

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1North Austin Leverage Lender LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line153 West Jackson Blvd Suite 1734AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60604ZIPCd
FieldValueIRS element (for citing)
EIN870964370EIN
Primary ActivitiesLend funds and receive repaymentsPrimaryActivitiesTxt
Legal Domicile StateILLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeExcl from tax-512-51PredominantIncomeTypeTxt
Share Of Total Income$129,427ShareOfTotalIncomeAmt
Share Of EOY Assets$15,602,705ShareOfEOYAssetsAmt
Disproportionate AllocationsfalseDisproportionateAllocationsInd
General Or Managing PartnerYes (true)GeneralOrManagingPartnerInd
Ownership0.95000OwnershipPct
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (true)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (9 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
The Moody Church
c$100,000FMV
The Moody Church
s$186,975FMV
Chicago Education Partnership
j$751,418FMV
Chicago Education Partnership
p$13,418FMV
North Austin Community Center
b$5,751,087FMV
North Austin Community Center
d$2,316,291FMV
North Austin Community Center
s$21,837FMV
North Austin Leverage Lender LLC
b$15,473,278FMV
North Austin Leverage Lender LLC
s$129,427FMV

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2022, 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, 2022, The Moody Church received gifts designated for By The Hand of approximately $186,975 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 $13,418 during the year ended August 31, 2022 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, 2022, By The Hand made a loan to NACC for $1,900,000 in connection with its purchase of land from By The Hand in the amount of $1,000,000 and $900,000 in connection with a NMTC arrangement, and made an additional loan to NACC for $416,291. By The Hand received interest income on these loans of $21,837 during the year ended August 31, 2022. Also during the year ended August 31, 2022, By The Hand made contributions of cash and property totaling $5,751,087 to NACC..
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, 2022, By The Hand made capital contributions of $16,320,717 to NALL and received return of capital distributions of $847,439 from NALL and was credited $129,427 in net interest income from NALL, resulting in an ending capital account balance at August 31, 2022 of $15,602,705.

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