Civic Intelligence

Recipe for Change

EIN 47-2510670 • 501(c)3 • Winnetka, IL

Profile

Recipe For Change is providing mentoring and guidance to detainees in the jail and prison systemthrough culinary, fine arts and life skills training while reinforcing the value of work and personal responsibility.

507 Chestnut StreetWinnetka, IL 60093

www.recipeforchangeproject.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.01x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$37,500

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

86th percentile

41%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

85%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$658,819

Up $191,208 (+41%) from 2023

Liabilities

Down

$8,145

Down $14,399 (-64%) from 2023

Net Assets

Up

$650,674

Up $205,607 (+46%) from 2023

Operations
Liabilities / Revenue47th percentileNet Margin80th percentile

Revenue

Up

$780,260

Up $359,410 (+85%) from 2023

Expenses

Up

$556,298

Up $281,163 (+102%) from 2023

Net Income

Up

$223,962

Up $78,247 (+54%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2015: $50,775Liabilities 2015: $02015Assets 2016: $128,695Net Assets 2016: $128,6952016Assets 2017: $251,822Liabilities 2017: $0Net Assets 2017: $251,8222017Assets 2018: $295,205Liabilities 2018: $13,305Net Assets 2018: $281,9002018Assets 2019: $276,309Liabilities 2019: $7,285Net Assets 2019: $269,0242019Assets 2020: $315,107Liabilities 2020: $59,714Net Assets 2020: $255,3932020Assets 2021: $388,322Liabilities 2021: $9,349Net Assets 2021: $378,9732021Assets 2022: $313,516Liabilities 2022: $14,164Net Assets 2022: $299,3522022Assets 2023: $467,611Liabilities 2023: $22,544Net Assets 2023: $445,0672023Assets 2024: $658,819Liabilities 2024: $8,145Net Assets 2024: $650,6742024

Highlighted filing

2024

Assets$658,819
Liabilities$8,145
Net Assets$650,674
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2015: $69,269Expenses 2015: $18,514Net Income 2015: $50,7552015Revenue 2016: $132,554Expenses 2016: $54,615Net Income 2016: $77,9392016Revenue 2017: $283,649Expenses 2017: $160,522Net Income 2017: $123,1272017Revenue 2018: $219,770Expenses 2018: $189,692Net Income 2018: $30,0782018Revenue 2019: $290,076Expenses 2019: $306,238Net Income 2019: -$16,1622019Revenue 2020: $260,244Expenses 2020: $276,800Net Income 2020: -$16,5562020Revenue 2021: $331,972Expenses 2021: $208,392Net Income 2021: $123,5802021Revenue 2022: $329,187Expenses 2022: $398,083Net Income 2022: -$68,8962022Revenue 2023: $420,850Expenses 2023: $275,135Net Income 2023: $145,7152023Revenue 2024: $780,260Expenses 2024: $556,298Net Income 2024: $223,9622024

Highlighted filing

2024

Revenue$780,260
Expenses$556,298
Net Income$223,962
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$658,819
Liabilities
$8,145
Net assets
$650,674
Revenue
$780,260
Expenses
$556,298
Net income
$223,962
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.59$0.08$6.51$7.80$5.56$2.24
2023Summary only. Only limited summary data is available for this year.$4.68$0.23$4.45$4.21$2.75$1.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.14$2.99$3.29$3.98$0.69
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.09$3.79$3.32$2.08$1.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.60$2.55$2.60$2.77$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.07$2.69$2.90$3.06$0.16
2018Summary only. Only limited summary data is available for this year.$2.95$0.13$2.82$2.20$1.90$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.00$2.52$2.84$1.61$1.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$1.29$1.33$0.55$0.78
2015Summary only. Only limited summary data is available for this year.$0.51$0.00$0.69$0.19$0.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 11, 2025
Return Version
2024v5.2
Gross Receipts
$780,260
Mission and Program Overview

Mission

Recipe for Change is providing mentoring and quidance to detainees in the jail and prison system through culinary, fine arts and life skills training while reinforcing the value of work and personal reponsibility.

Recipe for change is providing mentoring and guidance to detainees in the jail and prison system through culinary, fine arts and life skills training while reinforcing the value of work and personal responsibilty

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$311,298$360,338▲ $49,040
Accounts Receivable$42,202$240,563▲ $198,361
Land, Buildings, and Equipment, Net$94,149$55,709▼ $38,440
Prepaid Expenses and Deferred Charges$1,606$2,209▲ $603
Total Assets$449,255$658,819▲ $209,564
Liabilities
Accounts Payable and Accrued Expenses$4,941$4,939▼ $2
Other Liabilities$17,602$3,206▼ $14,396
Total Liabilities$22,543$8,145▼ $14,398
Net Assets / Fund Balance
Net Assets With Donor Restrictions$75,000$413,069▲ $338,069
Net Assets Without Donor Restrictions$351,712$237,605▼ $114,107
Total Net Assets Fund Balance$426,712$650,674▲ $223,962
Total Liabilities and Net Assets / Fund Balance$449,255$658,819▲ $209,564

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$55,709$159,565$215,274
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Bruno AbateChairmanFT$37,500$37,500

Board Members and Trustees

NameTitle
Clifford NorrisVice President
Daniel TownsendDirector
Carolyn KurtzSecretary
Sue OlearyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$556,567
Program Service Revenue
$223,656
Investment Income
$37
Other Revenue
$0
All Other Contributions
$556,567
Change in Net Assets
$223,962

Audited Revenue Reconciliation

Revenue per Audited Statements
$780,260
Total Revenue per Audited Statements
$780,260
Total Revenue per Form 990
$780,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$485,454
Salaries, Compensation, and Employee Benefits$70,844
Total Fundraising Expense$16,256
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$144,203$38,019$8,655$190,877
Depreciation Depletion$30,752$3,844$3,844$38,440
Current Officers, Directors, Trustees, and Key Employees$37,500--$37,500
Other Salaries and Wages$20,203$6,789$3,394$30,386
Insurance$1,611$5,321-$6,932
Office Expenses$27$5,956-$5,983
Payroll Taxes$2,514$296$148$2,958
Other Expenses$619$906$215$1,525
Travel-$1,248-$1,248
All Other Expenses-$46-$46
Total Functional Expenses$463,711$76,331$16,256$556,298

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$556,298
Total Expenses per Audited Statements$556,298
Total Expenses per Form 990$556,298
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$3,206
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

“Minutes are taken at committee meetings”

Form 990 governing body review Part VI line 11

“The finance committee of the board of directors is provided with a copy of the form 990 for detailed review. Form 990 is then provided to the full board of directors for their review.”

Conflict of interest policy compliance Part VI line 12C

“The organization is not aware of any relationships that could potentially cause a conflict of interest scenario to occur and any new relationships are reviewed by the management as to whether or not they require additional disclosure.”

CEO executive director top management comp Part VI line 15A

“The board of directors determines the salary for the president based on the complexity of the position”

Governing documents etc available to public Part VI line 19

“The organization makes its governing documents, conflict of interest policy, financial statments and form 990 available to the public upon request. No other documents available to the public”

Filing and Contact Details

Filer

Filer Name
Recipe for Change
EIN
47-2510670
In Care Of
% SUE OLEARI
Phone
3126590975
Address
507 CHESTNUT STREET, Winnetka, IL 60093

Signing Officer

Name
Sue Oleari
Title
Treasurer
Phone
8478302518
Signed
2025-04-11
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
1

Preparer

Firm
Highview Tax and Accounting LLC
Address
2860 S River Rd Suite 250, Des Plaines, IL 60018
Preparer
Gerald Walsh
Phone
7732824636
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Other consultants total $182,877 program $144,203 management & gen $ 38,019 fund raising $ 8,655”

Financial Statement Notes

Part XI, Line 4B-Other revenue not included on Sch D but on 990

“NONE”

Part XII, Line 2D-Other expenses included on Sch D but not on 990

“NONE”

Part XII, Line 4B-Other expenses not included on Sch D but on 990

“NONE”

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of taxpositions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefitsidentified or recorded as liabilities for the year ended December 31, 2024.”

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04941
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04939
IRS990/AccountsReceivableGrp/BOYAmt042202
IRS990/AccountsReceivableGrp/EOYAmt0240563
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0RECIPE FOR CHANGE IS PROVIDING MENTORING AND GUIDANCE TO DETAINEES IN THE JAIL AND PRISON SYSTEM THROUGH CULINARY, FINE ARTS AND LIFE SKILLS TRAINING WHILE REINFORCING THE VALUE OF WORK AND PERSONAL RESPONSIBILTY
IRS990/AllOtherContributionsAmt0556567
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt046
IRS990/AllOtherExpensesGrp/TotalAmt046
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0BRUNO ABATE
IRS990/BooksInCareOfDetail/PhoneNum03126590975
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0507 CHESTNUT STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0Winnetka
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd060093
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0311298
IRS990/CashNonInterestBearingGrp/EOYAmt0360338
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt037500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt037500
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0556567
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt037
IRS990/CYOtherExpensesAmt0485454
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0223656
IRS990/CYRevenuesLessExpensesAmt0223962
IRS990/CYSalariesCompEmpBnftPaidAmt070844
IRS990/CYTotalExpensesAmt0556298
IRS990/CYTotalFundraisingExpenseAmt016256
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0780260
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt03844
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03844
IRS990/DepreciationDepletionGrp/ProgramServicesAmt030752
IRS990/DepreciationDepletionGrp/TotalAmt038440
IRS990/Desc0RECIPE FOR CHANGE IS PROVIDING MENTORING AND GUIDANCE TO DETAINEES IN THE JAIL AND PRISON SYSTEM THROUGH CULINARY, FINE ARTS AND LIFE SKILLS TRAINING WHILE REINFORCING THE VALUE OF WORK AND PERSONAL RESPONSIBILITY. RECIPE FOR CHANGE OPERATES AN ACTIVE EDUCATIONAL PROGRAM FIVE DAYS A WEEK IN THE COOK COUNTY JAIL (ILLINIOS, USA) AND WORKING TOWARD THE GOAL OF ESTABLISHING A COMMUNITY BASED PROGRAM OFFERING SUPPORT AND CONTINUED TRAINING FOR RECENTLY RELEASED DETAINEES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt075000
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0413069
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0463711
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/FundraisingAmt08655
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt038019
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0144203
IRS990/FeesForServicesOtherGrp/TotalAmt0190877
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0BRUNO ABATE
IRS990/Form990PartVIISectionAGrp/PersonNm1CAROLYN KURTZ
IRS990/Form990PartVIISectionAGrp/PersonNm2SUE OLEARY
IRS990/Form990PartVIISectionAGrp/PersonNm3DANIEL TOWNSEND
IRS990/Form990PartVIISectionAGrp/PersonNm4CLIFFORD NORRIS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt037500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0780260
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05321
IRS990/InsuranceGrp/ProgramServicesAmt01611
IRS990/InsuranceGrp/TotalAmt06932
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt037
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0159565
IRS990/LandBldgEquipBasisNetGrp/BOYAmt094149
IRS990/LandBldgEquipBasisNetGrp/EOYAmt055709
IRS990/LandBldgEquipCostOrOtherBssAmt0215274
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0RECIPE FOR CHANGE IS PROVIDING MENTORING AND GUIDANCE TO DETAINEES IN THE JAIL AND PRISON SYSTEM THROUGH CULINARY, FINE ARTS AND LIFE SKILLS TRAINING WHILE REINFORCING THE VALUE OF WORK AND PERSONAL RESPONSIBILTY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0426712
IRS990/NetAssetsOrFundBalancesEOYAmt0650674
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0351712
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0237605
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05956
IRS990/OfficeExpensesGrp/ProgramServicesAmt027
IRS990/OfficeExpensesGrp/TotalAmt05983
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FACILITY AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc1FOOD COST & SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINT
IRS990/OtherExpensesGrp/Desc3LICENSES AND FEES
IRS990/OtherExpensesGrp/FundraisingAmt0215
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0215
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111972
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21719
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3906
IRS990/OtherExpensesGrp/ProgramServicesAmt01720
IRS990/OtherExpensesGrp/ProgramServicesAmt1218905
IRS990/OtherExpensesGrp/ProgramServicesAmt25657
IRS990/OtherExpensesGrp/ProgramServicesAmt3619
IRS990/OtherExpensesGrp/TotalAmt02150
IRS990/OtherExpensesGrp/TotalAmt1230877
IRS990/OtherExpensesGrp/TotalAmt27376
IRS990/OtherExpensesGrp/TotalAmt31525
IRS990/OtherLiabilitiesGrp/BOYAmt017602
IRS990/OtherLiabilitiesGrp/EOYAmt03206
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03394
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06789
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt020203
IRS990/OtherSalariesAndWagesGrp/TotalAmt030386
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0148
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0296
IRS990/PayrollTaxesGrp/ProgramServicesAmt02514
IRS990/PayrollTaxesGrp/TotalAmt02958
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01606
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02209
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0223656
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0223656
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0385596
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0193321
IRS990/PYProgramServiceRevenueAmt035254
IRS990/PYRevenuesLessExpensesAmt0145715
IRS990/PYSalariesCompEmpBnftPaidAmt081814
IRS990/PYTotalExpensesAmt0275135
IRS990/PYTotalRevenueAmt0420850
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0223962
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0223656
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0556567
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0385596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0268156
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0286402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0255354
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01752075
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.80890
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01417243
IRS990ScheduleA/SubstantialContributorsTotAmt0334832
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0556567
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0385596
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0268156
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0286402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0255354
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01752075
IRS990ScheduleA/TotalSupportAmt01752075
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt055709
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0159565
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0215274
IRS990ScheduleD/ExpensesSubtotalAmt0556298
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03206
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0780260
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NONE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NONE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2NONE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of taxpositions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefitsidentified or recorded as liabilities for the year ended December 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b-Other revenue not included on Sch D but on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d-Other expenses included on Sch D but not on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b-Other expenses not included on Sch D but on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt055709
IRS990ScheduleD/TotalExpensesPerForm990Amt0556298
IRS990ScheduleD/TotalLiabilityAmt03206
IRS990ScheduleD/TotalRevenuePerForm990Amt0780260
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0780260
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0556298
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINUTES ARE TAKEN AT COMMITTEE MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS PROVIDED WITH A COPY OF THE FORM 990 FOR DETAILED REVIEW. FORM 990 IS THEN PROVIDED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS NOT AWARE OF ANY RELATIONSHIPS THAT COULD POTENTIALLY CAUSE A CONFLICT OF INTEREST SCENARIO TO OCCUR AND ANY NEW RELATIONSHIPS ARE REVIEWED BY THE MANAGEMENT AS TO WHETHER OR NOT THEY REQUIRE ADDITIONAL DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DETERMINES THE SALARY FOR THE PRESIDENT BASED ON THE COMPLEXITY OF THE POSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER CONSULTANTS TOTAL $182,877 PROGRAM $144,203 MANAGEMENT & GEN $ 38,019 FUND RAISING $ 8,655
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0449255
IRS990/TotalAssetsEOYAmt0658819
IRS990/TotalAssetsGrp/BOYAmt0449255
IRS990/TotalAssetsGrp/EOYAmt0658819
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0556567
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016256
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt076331
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0463711
IRS990/TotalFunctionalExpensesGrp/TotalAmt0556298
IRS990/TotalGrossUBIAmt037
IRS990/TotalLiabilitiesBOYAmt022543
IRS990/TotalLiabilitiesEOYAmt08145
IRS990/TotalLiabilitiesGrp/BOYAmt022543
IRS990/TotalLiabilitiesGrp/EOYAmt08145
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0426712
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0650674
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0463711
IRS990/TotalProgramServiceRevenueAmt0223656
IRS990/TotalReportableCompFromOrgAmt037500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0223656
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0780260
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt037
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0449255
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0658819
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01248
IRS990/TravelGrp/TotalAmt01248
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.RECIPEFORCHANGEPROJECT.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUE OLEARI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08478302518
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RECIPE FOR CHANGE
ReturnHeader/Filer/BusinessNameControlTxt0RECI
ReturnHeader/Filer/EIN0472510670
ReturnHeader/Filer/InCareOfNm0% SUE OLEARI
ReturnHeader/Filer/PhoneNum03126590975
ReturnHeader/Filer/USAddress/AddressLine1Txt0507 CHESTNUT STREET
ReturnHeader/Filer/USAddress/CityNm0Winnetka
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060093
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0834232791
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Highview Tax and Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02860 S River Rd Suite 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Des Plaines
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060018
ReturnHeader/PreparerPersonGrp/PhoneNum07732824636
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GERALD WALSH
ReturnHeader/ReturnTs02025-11-17T16:39:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.