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    <ReturnTs>2024-09-30T11:51:39-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>942220296</PreparerFirmEIN>
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        <BusinessNameLine1Txt>Daniel Towle &amp; Warkentine</BusinessNameLine1Txt>
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        <AddressLine1Txt>7475 N First Street Suite 101</AddressLine1Txt>
        <CityNm>Fresno</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93720</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>Open Hands Living</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OPEN</BusinessNameControlTxt>
      <PhoneNum>5596768029</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2620 Amanecida Cmn</AddressLine1Txt>
        <CityNm>Chico</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95928</ZIPCd>
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      <PersonNm>Stephen Horner</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-09-30</SignatureDt>
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    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Don Warkentine CPA</PreparerPersonNm>
      <PTIN>P00074532</PTIN>
      <PhoneNum>5594510555</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
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      <GrantsAndSimilarAmountsPaidAmt>45500</GrantsAndSimilarAmountsPaidAmt>
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        <DescriptionProgramSrvcAccomTxt>Monthly support. There was a 40% increase in orphans and widows in 2023 who now live in the House of Grace and Boys Hostel. They receive three meals a day, clothing, healthcare and tuition/uniforms for school age children.</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Relief fund for feeding refugees. Many villagers are living in refugee camps, caves, and jungles as they fear for their lives. They have no home to return to because their villages have been burned in the ongoing fighting between the government military and young freedom fighters. The ministry, led by Pastor Mang provides money for food for villagers in unreachable areas, a hot lunch program for street children and bags of rice, salt and oil for refugee families.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Solar system and generator system for Boys Hostel. Construction completed in August 2023. Th Hostel houses 27 boys ages 13 and up. Boys under 12 years live at the main orphanage. The older boys ether attend school or work.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Stephen Horner</PersonNm>
        <TitleTxt>President</TitleTxt>
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        <PersonNm>Alfred Boberg</PersonNm>
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        <PersonNm>Mitchell Zapien</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
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      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Mitchell Zapien</PersonNm>
        <USAddress>
          <AddressLine1Txt>115 N L Street</AddressLine1Txt>
          <CityNm>Madera</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93637</ZIPCd>
        </USAddress>
        <PhoneNum>5593120589</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: House of Grace Orphanage | Donee's Address: No.301. Aungbawgar(1) Street | Relationship of Donee: None | Cash Amount Given: $45500</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $115</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Grants and Donations $4800</ExplanationTxt>
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