2024-05-13T15:58:14-04:00 2023-06-30 570772152 PAYNE WHITE AND SCHMUTZ CPA PA 114 WN 1ST STREET SENECA SC 29678 990 2022-07-01 570722226 THE HELPING HANDS OF CLEMSON INC HELP PO BOX 561 CLEMSON SC 29633 BRIGITTE STEPHENS PRESIDENT 8646546154 2024-05-10 true BRIGITTE STEPHENS Christian Schmutz P01829100 8648821937 2024-05-13 0 00 AAL2 IAL1 2022 2023-04-26 12:10:37Z BRIGITTE STEPHENS PO BOX 561 CLEMSON SC 29633 1722935 false X N/A X 1984 SC HELPING HANDS OF CLEMSONS MISSION IS TO PROVIDE A SAFE AND NURTURING ENVIRONMENT, SHELTER AND BEDDING, AND THE ESSENTIAL NECESSITIES FOR THE SURVIVAL OF ABUSED AND NEGLECTED CHILDREN. 6 6 33 0 0 1038498 1341828 0 22572 24426 -172187 -176671 888883 1189583 0 0 636916 764230 0 0 400966 475994 1037882 1240224 -148999 -50641 4303122 4305897 32378 48257 4270744 4257640 HELPING HANDS OF CLEMSONS MISSION IS TO PROVIDE A SAFE AND NURTURING ENVIRONMENT, SHELTER AND BEDDING, AND THE ESSENTIAL NECESSITIES FOR THE SURVIVAL OF ABUSED AND NEGLECTED CHILDREN. false false 1058474 IN 1978, HELPING HANDS OF CLEMSON WAS ESTABLISHED BY PRESIDENT JEAN TULLI AND COFOUNDER, ELAINE CHISMAN. SIX YEARS LATER IN AUGUST OF 1984, THE SHELTER FIRST OPENED TO RECEIVE CHILDREN. AT THAT TIME, THE SHELTER WAS LICENSED TO HOLD A CAPACITY OF 16 CHILDREN. NOW, THE ORGANIZATION HAS GROWN, AND IS LICENSED TO HOUSE AS MANY AS 32 BOYS BETWEEN THE AGES OF 7 AND 21. MOST OF THE CHILDREN COME FROM ANDERSON, OCONEE, AND PICKENS COUNTIES, BUT WE ARE ALSO LICENSED TO SERVE CHILDREN FROM ABBEVILLE, EDGEFIELD, GREENVILLE, GREENWOOD, LAURENS, MCCORMICK, NEWBERRY, AND SALUDA COUNTIES. ALL OF THE CHILDREN THAT ARE PLACED IN THE SHELTER ARE REFERRED BY THE DEPARTMENT OF SOCIAL SERVICES. IN SOME CASES, THEY HAVE BEEN NEGLECTED, WHILE IN OTHER CASES, THEY HAVE BEEN SEXUALLY, PHYSICALLY, AND/OR EMOTIONALLY ABUSED. IN MILD CASES OF ABUSE AND NEGLECT, THE CHILDREN ARE ALLOWED TO RETURN TO THEIR OWN HOMES. OUR GOAL IS TO REUNITE AS MANY FAMILIES AS POSSIBLE. 1058474 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 8 0 true 33 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true false false false SC X X X BRIGITTE STEPHENS 8646546154 PO BOX 561 CLEMSON SC 29633 BRIGITTE STEPHENS EXECUTIVE DIRECTOR 40.00 0.00 X 57903 0 0 MATT CULBREATH PRESIDENT 1.00 0.00 X 0 0 0 MISTY TODD TREASURER 1.00 0.00 X 0 0 0 WINSTON HOLTEN BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN ROSS BOARD MEMBER 1.00 0.00 X 0 0 0 REBECCA BOWMAN BOARD MEMBER 1.00 0.00 X 0 0 0 LINDA WHITE SECRETRAY 1.00 0.00 X 0 0 0 57903 0 0 0 false false false 832616 509212 325829 1341828 24426 24426 220 95 125 125 325829 533257 -207428 -207428 MISC INCOME 900099 30632 30632 30632 1189583 30632 0 -182877 60613 60613 648829 592786 56043 1147 1147 53641 44808 8833 24665 24665 148 148 14693 10794 3899 33057 33057 1074 1074 139461 139461 76933 71455 5478 VEHICLE EXPENSE 23573 23573 ENTERTAINMENT 12246 12246 REPAIRS AND MAINTENANCE 71009 70148 861 FOOD 47912 47912 31223 10013 21210 1240224 1058474 181750 0 19121 312604 44776 26562 6091 6713 3426268 890742 2670363 2535526 1562771 1424492 4303122 4305897 32378 48257 32378 48257 X 4270744 4257640 4270744 4257640 4303122 4305897 -50641 37537 0 X false true X false false X 1411507 1099773 646073 1038498 1341828 5537679 1411507 1099773 646073 1038498 1341828 5537679 5537679 32463 23103 23050 22572 24426 125614 8921 3412 9299 482 30852 52966 5716259 1407806 0.96880 0.89110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 162446 162446 2937967 623984 2313983 325855 266758 59097 2535526 X 1434643 37537 37537 1397106 -207523 -207523 1189583 1447747 207523 207523 1240224 1240224 Other expenses not included on Form 990 (Part XII, line 2d) $207,428 REPRESENTS THRIFT STORE EXPENSES. $95 REPRESENTS FUNDRAISING EXPENSES. Footnote for uncertain tax position under FIN 48 (Part X) HH HAS ADOPTED ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. HHS POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO HH, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF YEAR-END AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. X 325829 FMV false false false Form 990 governing body review Part VI line 11 THE TREASURER WILL REVIEW FORM 990 FOR ACCURACY PRIOR TO ITS FILING. Conflict of interest policy compliance Part VI line 12c PURPOSETHE PURPOSE OF THE FOLLOWING POLICY AND PROCEDURES IS TO PREVENT THE PERSONAL INTEREST OF BOARD MEMBERS FROM INTERFERING WITH THE PERFORMANCE OF THEIR DUTIES TO HELPING HANDS OF CLEMSON, INC., OR RESULT IN PERSONAL FINANCIAL, PROFESSIONAL, OR POLITICAL GAIN ON THE PART OF SUCH PERSONS AT THE EXPENSE OF HELPING HANDS OF CLEMSON, INC., OR ITS CLIENTS, MEMBERS, SUPPORTERS, AND OTHER STAKEHOLDERS. IN ADDITION THIS POLICY IS INTENDED TO PROTECT THIS TAX-EXEMPT ORGANIZATIONS INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF HELPING HANDS OF CLEMSON, INC., OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATIONS.PROCEDURES1. DUTY TO DISCLOSE:IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL OR OTHER INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS:AFTER DISCLOSURE OF THE FINANCIAL OR OTHER INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS.PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST:A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT.C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST.D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATIONS BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.VIOLATIONS OF THE CONFLICTS OF INTEREST POLICYA. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE.B. IF, AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.RECORDS OF PROCEEDINGSTHE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN:A. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT AND THE GOVERNING BOARDS OR COMMITTEES DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED.B. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS.PERIODIC REVIEWSTO ENSURE THAT HELPING HANDS OF CLEMSON, INC., OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARMS LENGTH BARGAINING.B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATIONS WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. CEO executive director top management comp Part VI line 15a THE COMPENSATION LEVEL OF THE ORGANIZATIONS OFFICER WAS DETERMINED BY THE GOVERNING BOARD, BUT THE PROCESS IN DOING SO DID NOT CONTAIN ALL THREE ELEMENTS REQUIRED TO CHECK YES. Other officer or key employee compensation Part VI line 15b COMPENSATION DETERMINED BY GOVERNING BOARD Governing documents etc available to public Part VI line 19 ANNUAL FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS SUCH AS ITS CONFLICT OF INTEREST POLICY, BY LAWS, AND ARTICLES OF INCORPORATION ARE AVAILABLE UPON REQUEST. THESE DOCUMENTS MAY ALSO BE INSPECTED AT HELPING HANDS OF CLEMSON, INC., BUSINESS OFFICE LOCATED IN CENTRAL, SC DURING NORMAL BUSINESS HOURS.