2023-06-28T19:02:52-07:00 2022-08-31 010672939 Paul J Smit & Associates 3330 181st Place Suite 204 Lansing IL 60438 990 2021-09-01 203144284 By The Hand Club For Kids BYTH 3123052622 415 N Laramie Avenue Chicago IL 60644 Tom Sawyer Chairman 2023-06-22 true Tom Sawyer 999009999 Paul J Smit P00669815 7088891099 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z Tom Sawyer 415 N Laramie Avenue Chicago IL 60644 20191504 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. 14 14 167 1414 27000 26000 19592317 19228890 0 152353 689448 630456 20281765 20011699 184201 105065 0 5503380 6143959 74075 77980 1700759 4842000 5642506 10603656 11969510 9678109 8042189 39220122 56115305 2765443 17369524 36454679 38745781 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 8640846 105065 DURING 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. 8640846 true true false false false false false false false false true false false true false true true false false false false false false true true false false false true false false false false false false false false false true false false false false true false false false true 76 0 false 167 true true true false false false false false false 0 false false false false false false false X 14 14 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 Cedarstone Holdings LLC 6305805750 209 E Liberty Drive Wheaton IL 60187 Benjamin Waterman Mng Dir,FundDvlpmt 40.00 0.00 106410 0 19884 NANCY GOOD Dir,FundDvlpmt 40.00 0.00 100463 0 6023 Roy Patterson Director 1.00 0.00 X 1200 0 0 Travis Smith Assistnt Scrtry 1.00 0.00 X X 200 0 0 Tom Sawyer Chairman 3.00 0.00 X X 0 0 0 Sharon Hickey-Kozek Director 1.00 0.00 X 0 0 0 Nancy Hanson Director 1.00 0.00 X 0 0 0 Jonathon Banks Director 1.00 0.00 X 0 0 0 Carol Simpson Vice Chair 1.00 0.00 X X 0 0 0 Mark Sauer Treasurer 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 Donnita Travis Executive Direc 40.00 0.00 X 0 0 0 208273 25907 2 false false false Design 360 Incorporated 2160 Linden Avenue Highland Park IL 60035 Brand Development 183373 Team A Ltd 1810 W 17 Street Chicago IL 60608 Architecture/design 431034 OX Creative Inc 1 Douglas Ave Elgin IL 60120 Creative Agency 286119 Parks Transportation 463 W 103rd Place Chicago IL 60628 Transportation srvcs 245380 Cedarstone LLC 209 E Liberty Wheaton IL 60187 Professional Services 175561 15 1273009 2959902 14995979 2462502 19228890 0 152353 152353 0 0 778418 778418 778418 751418 27000 0 1273009 179805 -179805 -179805 0 0 Other Revenue 31843 31843 31843 20011699 783261 27000 -27452 0 105065 105065 0 0 0 0 5281785 3924828 504539 852418 86246 53009 10316 22921 398781 314115 17087 67579 377147 281464 33624 62059 0 31385 29075 2310 198304 198304 0 77980 77980 0 1137216 281652 553479 302085 31150 1502 1810 27838 0 0 0 351167 313228 37939 37561 15491 668 21402 0 0 84511 84511 0 935087 935087 118456 118456 Building & equip repair/maint 751838 750027 1811 Transportation 517365 506509 3519 7337 Childrens&other special events 298282 125643 14810 157829 Meals 239496 232238 451 6807 910688 598021 220473 92194 11969510 8640846 1627905 1700759 4832468 8388025 23936 21881 0 0 0 0 2316291 0 165204 260245 34715530 5264267 34141554 29451263 0 0 0 0 56960 15677600 39220122 56115305 477965 625095 126100 145735 2161378 16598694 2765443 17369524 X 29373629 35634401 7081050 3111380 36454679 38745781 39220122 56115305 X 8042189 -5751087 X false true X true false X 10187505 10281572 15931645 19715465 19203854 75320041 0 0 10187505 10281572 15931645 19715465 19203854 75320041 6367198 68952843 0 0 0 75320041 0.91550 0.86480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4232419 4232419 27609779 4327032 23282747 121671 78697 42974 2751661 858538 1893123 29451263 Deposits and refunds due 74895 15677600 X 21298776 100000 1187077 1287077 20011699 20011699 6318423 100000 -5751087 -5651087 11969510 11969510 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, 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 990 Net assets released from restriction-ops $595937 Amort of cap gifts incl in other income $591140 X X X X X X X true Suzette Webb 1737 W Crystal St Chicago IL 60622 Fundraising SERVICES false 739557 77980 661577 false 739557 77980 661577 FL GA HI IL MD MI MN NH ND OR SC UT VA WV WI Spring Benefit 1221692 1221692 16426 57776 14850 65472 Young Professionals Board 51317 51317 2000 16855 6426 1273009 1273009 18426 74631 14850 71898 179805 -179805 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, 2022. true 0 0 Scholarships-Individuals 25 21632 Benevolence-families in need 620 33362 50071 FMV Food,Clothing,utilities,rent Additional Supplemental Information DURING 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 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 20 2462502 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. Statement Note 1 ILLINOIS 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 Shareholders 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, Line 11b: Form 990 Review Process 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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, Line 19: Other Organization Documents Publicly Available 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. Other Changes In Net Assets Or Fund Balances - Other Decreases Nonoperating Contribution to North Austin Community Center = -$5751087 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 Excl from tax-512-51 129427 15602705 false true 0.95000 false true 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 186975 FMV Chicago Education Partnership j 751418 FMV Chicago Education Partnership p 13418 FMV North Austin Community Center b 5751087 FMV North Austin Community Center d 2316291 FMV North Austin Community Center s 21837 FMV North Austin Leverage Lender LLC b 15473278 FMV North Austin Leverage Lender LLC s 129427 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, 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.