2024-11-15T13:58:45-08:00 2023-12-31 834232791 Highview Tax and Accounting LLC 2860 S River Road Suite 250 Des Plaines IL 60018 990 2023-01-01 472510670 RECIPE FOR CHANGE RECI 3126590975 507 CHESTNUT STREET WINNETKA IL 60093 SUE OLEARI Treasurer 2024-11-15 true true Gerald Walsh P02264916 7732824636 2023 2024-10-15 13:58:12Z 507 CHESTNUT STREET WINNETKA IL 60093 420850 false X WWW.RECIPEFORCHANGEPROJECT.ORG X 2014 IL 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 responsibility. 5 5 2 1 0 300601 385596 28586 35254 0 0 329187 420850 0 0 223222 81814 0 6988 174861 193321 398083 275135 -68896 145715 313516 467611 14164 22544 299352 445067 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 responsibility. false false 194186 35254 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. Recipe for Change operates an active educational program five days a week in the Cook County jail (Illinois, USA) and working toward the goal of establishing a community based program offering support and continued training for recently released detainees. 194186 true true false false false false false false false false true 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 false false false false false false false false false false true 4 0 true 2 true false false false false false false false 0 false false false false false false false false false false X 5 5 false false false false false false false true false false false true true true true true false true false false IL X CAROLYN KURTZ 3126590975 507 CHESTNUT STREET WINNETKA IL 60093 BRUNO ABATE Chairman 40.00 0.00 X X 39500 0 0 CAROLYN KURTZ Secretary 1.00 0.00 X X 0 0 0 SUE OLEARI Treasurer 4.00 0.00 X X 0 0 0 DANIEL TOWNSEND Director 1.00 0.00 X 0 0 0 CLIFFORD NORRIS Vice President 1.00 0.00 X X 0 0 0 39500 0 false false false 0 385596 385596 PROGRAM 611710 35254 35254 35254 0 0 0 0 0 0 0 0 0 420850 35254 X 0 0 0 0 42522 42522 0 39292 39292 0 0 0 0 0 0 12474 12474 0 0 120115 76453 43662 0 457 457 0 0 0 250 250 0 0 0 0 38440 37638 802 10944 1942 9002 DUES & SUBSCRIPTIONS 6015 3870 2145 MISC. FEES 2200 2200 FUNDRAISING EVENT 1692 1692 REPAIRS & MAINTENANCE 941 618 323 -207 -4279 921 3151 275135 194186 73961 6988 66973 311298 0 0 108857 60558 0 0 0 0 5097 1606 215275 121126 132589 94149 0 0 0 0 0 313516 467611 13298 7543 866 15001 14164 22544 X 281669 427384 17683 17683 299352 445067 313516 467611 145715 X false false false X 263263 255354 286402 268156 385596 1458771 0 0 263263 255354 286402 268156 385596 1458771 0 1458771 0 0 0 1458771 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 215275 121126 94149 94149 DONOR REFUND 15000 Rounding 1 15001 X Part X : FIN48 Footnote 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 tax positions 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 benefits identified or recorded as liabilities for the year ended December 31, 2022. Form 990, Part VI, Section B, Line 11b No review was or will be conducted. Form 990, Part VI, Section C, Line 19 No documents available to the public. 01. Foornote for Uncertain tax positions under Fin 48 (Part X) 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, 2022. 02. Form 990 governing body review (Part VI, line 11) The Organization did not have any committees with the authority to act on behalf of the governing body during the year. 03. 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 a detailed review. Form 990 is then provided to the full Board of Directors for their review and approval prior to filing. 04. 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 management as to whether or not they require additional disclosure. 05.CEO, executive director, top management comp (Part VI, line 15a) The Board of Directors determine the salary for the President based on the complexity of the position. 06. Governing documents, etc, available to public (Part VI, line 19) The Organization makes its governing documents, conflict of interest policy, financial statements, and Form 990 available to the public upon request.