Civic Intelligence

Hand in Hand Foundation

990 • Fiscal year 2017 • EIN 94-2478808

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 08, 2018

830 Whispering Pines DriveScotts Valley, CA 95066

(831) 438-3736

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Higher debt load relative to assets than 55% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.00x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

70th percentile

17%

Faster asset growth than 70% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$387,535

Up $56,817 (+17%) from 2016

Net Assets

Up

$387,264

Up $84,811 (+28%) from 2016

Liabilities

Down

$271

Down $27,994 (-99%) from 2016

Revenue

Down

$465,736

Down $56,682 (-11%) from 2016

Expenses

Down

$397,953

Down $101,583 (-20%) from 2016

Net Income

Up

$67,783

Up $44,901 (+196%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $140,776Liabilities 2011: $70,882Net Assets 2011: $69,8942011Assets 2012: $220,668Liabilities 2012: $83,971Net Assets 2012: $136,6972012Assets 2013: $284,161Liabilities 2013: $47,897Net Assets 2013: $236,2642013Assets 2014: $389,869Liabilities 2014: $71,504Net Assets 2014: $318,3652014Assets 2015: $345,005Liabilities 2015: $75,694Net Assets 2015: $269,3112015Assets 2016: $330,718Liabilities 2016: $28,265Net Assets 2016: $302,4532016Assets 2017: $387,535Liabilities 2017: $271Net Assets 2017: $387,2642017Assets 2018: $391,849Liabilities 2018: $3,088Net Assets 2018: $388,7612018Assets 2019: $435,914Liabilities 2019: $2,596Net Assets 2019: $433,3182019Assets 2020: $333,459Liabilities 2020: $278Net Assets 2020: $333,1812020Assets 2021: $249,028Liabilities 2021: $0Net Assets 2021: $249,0282021Assets 2022: $81,467Liabilities 2022: $0Net Assets 2022: $81,4672022

Highlighted filing

2017

Assets$387,535
Liabilities$271
Net Assets$387,264

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $371,387Expenses 2011: $378,614Net Income 2011: -$7,2272011Revenue 2012: $472,750Expenses 2012: $422,598Net Income 2012: $50,1522012Revenue 2013: $648,434Expenses 2013: $555,594Net Income 2013: $92,8402013Revenue 2014: $759,808Expenses 2014: $647,359Net Income 2014: $112,4492014Revenue 2015: $506,014Expenses 2015: $565,207Net Income 2015: -$59,1932015Revenue 2016: $522,418Expenses 2016: $499,536Net Income 2016: $22,8822016Revenue 2017: $465,736Expenses 2017: $397,953Net Income 2017: $67,7832017Revenue 2018: $324,238Expenses 2018: $297,820Net Income 2018: $26,4182018Revenue 2019: $249,940Expenses 2019: $238,654Net Income 2019: $11,2862019Revenue 2020: $109,538Expenses 2020: $235,357Net Income 2020: -$125,8192020Revenue 2021: $93,824Expenses 2021: $190,074Net Income 2021: -$96,2502021Revenue 2022: $28,903Expenses 2022: $183,276Net Income 2022: -$154,3732022

Highlighted filing

2017

Revenue$465,736
Expenses$397,953
Net Income$67,783
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 8, 2018
Return Version
2017v2.2
Gross Receipts
$485,106
Mission and Program Overview

Mission

To facilitate adoptions of children both from the social services system and through private placement and to provide foster homes for children while they await their permanent families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$192,650$215,781▲ $23,131
Savings and Temporary Cash Investments$69,869$103,252▲ $33,383
Accounts Receivable$39,451$49,359▲ $9,908
Land, Buildings, and Equipment, Net$22,530$15,365▼ $7,165
Loans From Officers Directors$7,087--
Prepaid Expenses and Deferred Charges$3,918$3,499▼ $419
Intangible Assets$2,000$0▼ $2,000
Cash and Non-Interest-Bearing Accounts$300$279▼ $21
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Total Assets$330,718$387,535▲ $56,817
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$12,167--
Accounts Payable and Accrued Expenses$9,011$271▼ $8,740
Total Liabilities$28,265$271▼ $27,994
Net Assets / Fund Balance
Unrestricted Net Assets$302,453$387,264▲ $84,811
Total Net Assets Fund Balance$302,453$387,264▲ $84,811
Total Liabilities and Net Assets / Fund Balance$330,718$387,535▲ $56,817

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,365$26,901$42,266
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David M BoschenExecutive DirecFT$111,000$111,000

Board Members and Trustees

NameTitle
Larry DoanPresident
Paul SampsonSecretary
Mike La MarcheVice Pres/TREAS
Revenue and Support

Revenue Composition

Contributions and Grants
$998
Program Service Revenue
$455,358
Investment Income
$9,242
Other Revenue
$138
All Other Contributions
$998
Change in Net Assets
$67,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$465,736
Revenue Not Reported on Form 990
$17,028
Total Revenue per Audited Statements
$482,764
Total Revenue per Form 990
$465,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$237,382
Other Expenses$160,571
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$99,900$11,100-$111,000
Other Salaries and Wages$86,513$9,613-$96,126
Other Employee Benefits$27,230$3,026-$30,256
Fees for Services Accounting$12,521$1,390-$13,911
Occupancy$10,800$1,200-$12,000
Fees for Services Other$9,969$1,108-$11,077
Depreciation Depletion$8,966$996-$9,962
All Other Expenses$6,437$2,857-$9,294
Insurance$7,808$868-$8,676
Other Expenses$3,596$400-$3,996
Office Expenses$2,899$322-$3,221
Travel$2,598$289-$2,887
Advertising$1,153$128-$1,281
Interest$128$14-$142
Total Functional Expenses$363,691$34,262$0$397,953

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$397,953
Total Expenses per Audited Statements$397,953
Total Expenses per Form 990$397,953
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David M BoschenExecutive DirectorRent & UtilitiesNo$13,844

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$7,087--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Responsible officers review form 990 before it is filed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors reviews the level of the executive director's compensation on an annual basis.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hand in Hand Foundation
EIN
94-2478808
Phone
8314383736
Address
830 WHISPERING PINES DRIVE, SCOTTS VALLEY, CA 95066

Signing Officer

Name
David M Boschen
Title
Executive Direc
Signed
2018-06-08
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
6

Preparer

Firm
Walters & Kondrasheff CPAs
Address
4 Carbonero Way Suite A, Scotts Valley, CA 95066
Preparer
Max A Walters
Phone
8314298617
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Effective January 1, 2009, the Organization implemented the new accounting requirements associated with uncertainty in income taxes. The Financial Accounting Standards Board issued guidance that clarifies the accounting for uncertainty in income taxes recognized in an organizations financial statements when it is more than likely than not the positions will be sustained upon examination by the tax authorities. As of December 31, 2017 the Organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Organizations tax years 2014 through 2017 remain open and could be subject to the examination by the federal tax jurisdiction. For the state tax jurisdiction, the tax years 2013 through 2017 remain open and could be subject to taxation.

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

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1151308
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0304050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1151308
IRS990/ProgSrvcAccomActy2Grp/Desc0FOSTER CARE - RECRUITED FAMILIES WHO WOULD PROVIDE FOSTER HOMES FOR CHILDREN, PROVIDED THERAPEUTIC SERVICES AND TRAINING FOR THESE FAMILIES, AND PROVIDED OVERSIGHT DURING THE PROCESS OF CHILDREN'S PLACEMENT.
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IRS990/PYContributionsGrantsAmt03328
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04649
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0180160
IRS990/PYOtherRevenueAmt01139
IRS990/PYProgramServiceRevenueAmt0513302
IRS990/PYRevenuesLessExpensesAmt022882
IRS990/PYSalariesCompEmpBnftPaidAmt0319376
IRS990/PYTotalExpensesAmt0499536
IRS990/PYTotalRevenueAmt0522418
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0103252
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0516630
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0484522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0746082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0638367
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt09620
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09216
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03896
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01139
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0167
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02420
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05296
IRS990ScheduleA/OtherIncome170Grp/TotalAmt09750
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98330
IRS990ScheduleA/PublicSupportPY170Pct00.98650
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IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0746082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0638367
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IRS990ScheduleA/TotalSupportAmt02890179
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt026901
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedAmt017028
IRS990ScheduleD/RevenueSubtotalAmt0465736
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Effective January 1, 2009, the Organization implemented the new accounting requirements associated with uncertainty in income taxes. The Financial Accounting Standards Board issued guidance that clarifies the accounting for uncertainty in income taxes recognized in an organizations financial statements when it is more than likely than not the positions will be sustained upon examination by the tax authorities. As of December 31, 2017 the Organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Organizations tax years 2014 through 2017 remain open and could be subject to the examination by the federal tax jurisdiction. For the state tax jurisdiction, the tax years 2013 through 2017 remain open and could be subject to taxation.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015365
IRS990ScheduleD/TotalExpensesPerForm990Amt0397953
IRS990ScheduleD/TotalRevenuePerForm990Amt0465736
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DAVID M BOSCHEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt013844
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT & UTILITIES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RESPONSIBLE OFFICERS REVIEW FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE LEVEL OF THE EXECUTIVE DIRECTOR'S COMPENSATION ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0397953
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0271
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IRS990/TotalProgramServiceExpensesAmt0363691
IRS990/TotalProgramServiceRevenueAmt0455358
IRS990/TotalReportableCompFromOrgAmt0111000
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0330718
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IRS990/TravelGrp/ProgramServicesAmt02598
IRS990/TravelGrp/TotalAmt02887
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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