Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 35,000 | 1,675,616 | 201,958 | 115,270 | 147,026 | 2,174,870 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 175,147 | 726,441 | 515,987 | 366,383 | 200,947 | 1,984,905 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 210,147 | 2,402,057 | 717,945 | 481,653 | 347,973 | 4,159,775 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 4,159,775 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 210,147 | 2,402,057 | 717,945 | 481,653 | 347,973 | 4,159,775 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 210,147 | 2,402,057 | 717,945 | 481,653 | 347,973 | 4,159,775 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 23018249 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | Helping Hands has established a formal process to review and approve the Form 990 before it is filed with the IRS. The process is as follows: Preparation by Accounting Firm or Tax Professional: The Form 990 is prepared by an external certified public accounting (CPA) firm or tax professional with extensive experience in nonprofit tax compliance. The information used to complete the form is sourced from the organization's financial records, which are maintained by the finance department. Initial Review by Management: Once the draft Form 990 is prepared, it is reviewed by the Executive Director and the Chief Financial Officer (CFO) to ensure accuracy and completeness. Any discrepancies or questions regarding the financial data or disclosures are addressed with the external preparer. Presentation to the Board or Governing Body: After the initial review, the draft Form 990 is provided to the Board of Directors (or a designated subcommittee, such as the Finance or Audit Committee) for review. This step ensures that key stakeholders are informed about the organization's financial and operational disclosures. Discussion and Feedback: During a scheduled meeting, the Board (or committee) discusses the contents of the Form 990, including any significant changes, discrepancies, or areas of concern. Board members are encouraged to ask questions and provide feedback. Any necessary revisions are communicated to the preparer. Approval by the Board of Directors: After all revisions are made, the final version of the Form 990 is reviewed and approved by the full Board of Directors or the designated committee. Filing with the IRS: Once approved, the Form 990 is signed by an authorized officer (typically the Executive Director or CFO) and filed with the IRS before the due date. Public Disclosure: After filing, the organization makes the Form 990 available to the public upon request, as required by law. It is also posted on the organization's website for transparency." |
| Form 990, Part VI, Section B, Line 12c | Conflict of Interest and Conflict Resolution Policy Helping Hands of Middle & West Tennessee has implemented a Conflict of Interest Policy and a Conflict Resolution Policy to ensure the integrity and accountability of the organization. The organization regularly and consistently monitors and enforces compliance with these policies through the following process: Annually, all board members, officers, and key employees are required to disclose any potential conflicts of interest using a formal disclosure form. The board of directors reviews all disclosed conflicts and determines appropriate actions to address or mitigate them, ensuring that decisions are made in the best interest of the organization. The organization conducts an annual review of the policies to ensure they remain effective and relevant. Any conflicts that arise during the year are addressed promptly through the established conflict resolution procedures, which ensure that such matters are handled fairly, transparently, and in alignment with the organization's mission. Helping Hands of Middle & West Tennessee has established a clear and transparent process for determining compensation for the CEO, Executive Director, and top management officials. This process includes: Review and Approval by the Board of Directors: Compensation for the CEO, Executive Director, and top management is reviewed and approved by an independent committee or the full board of directors. Board members involved in the process are independent and do not have a conflict of interest related to the individuals being compensated. Use of Comparability Data: The board uses comparability data from similar organizations, including salary surveys and compensation information from other nonprofit organizations, to ensure that compensation is reasonable and aligned with industry standards. Documentation of Deliberation and Decisions: The board documents the process, including the comparability data used, the deliberations, and the final decisions regarding compensation. This ensures transparency and compliance with IRS guidelines. Annual Review of Compensation: Compensation is reviewed annually to confirm it remains reasonable, competitive, and appropriate for the organization's size, budget, and scope of operations. By following this structured process, Helping Hands ensures that its compensation practices align with its mission and the expectations of donors, stakeholders, and regulatory authorities. |
| Form 990, Part VI, Section B, Line 15 | Helping Hands' Board of Directors follows a formal process to review and approve compensation for key employees, including the Executive Director. This process includes: Comparable Data Review: The board evaluates compensation levels for similar positions in organizations of comparable size and scope using external salary surveys or Form 990 data. Independent Decision-Making: Compensation decisions are made by independent board members or a designated Compensation Committee, without input from the affected employee. Documented Approval: The board or committee formally approves the final compensation package and documents the decision in meeting minutes. |
| Form 990, Part VI, Section C, Line 19 | Helping Hands of Middle & West Tennessee is committed to transparency and accountability. The organization made the following documents available to the public during the tax year: Governing Documents: The organization's governing documents, including the Articles of Incorporation and Bylaws, are available for public inspection upon request. Requests can be made by contacting the organization directly through email, phone, or in writing to the organization's main address. Conflict of Interest Policy: The Conflict of Interest Policy is also available to the public upon request. Any interested party may contact the organization to request a copy. Financial Statements: Financial statements, including the Form 990, are publicly available through the organization's listing as a charitable organization on the appropriate state and federal websites. Additionally, Form 990 is available for public review on widely accessible platforms such as GuideStar and the organization's website. For further inquiries, the organization provides copies of financial statements upon request. Through these measures, Helping Hands ensures that its operations are conducted transparently and that the public has access to critical documents upon request. Explanation of Components Governing Documents: These include your Articles of Incorporation and Bylaws. The description explains they are available upon request, which satisfies IRS requirements. Conflict of Interest Policy: This is also available upon request, demonstrating the organization's commitment to transparency. Financial Statements: The Form 990 is publicly available via charitable organization platforms (e.g., GuideStar) and through state/federal listings. This ensures compliance with public disclosure requirements. |
| Software ID: | 23018249 |
| Software Version: | v1.00 |