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    <ReturnTs>2024-01-18T16:35:28-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
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        <BusinessNameLine1Txt>OPEN HANDS MINISTRY</BusinessNameLine1Txt>
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      <PhoneNum>5039753940</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4300 NE BROADWAY ST 3</AddressLine1Txt>
        <CityNm>PORTLAND</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97213</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>RICHARD LIEBERT</PersonNm>
      <PersonTitleTxt>Director</PersonTitleTxt>
      <SignatureDt>2024-01-18</SignatureDt>
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        <PersonFirstNm>RICHARD</PersonFirstNm>
        <PersonLastNm>LIEBERT</PersonLastNm>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
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        <TotalRevAndExpnssAmt>85300</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TravConfMeetingRevAndExpnssAmt>1630</TravConfMeetingRevAndExpnssAmt>
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        <ContriPaidRevAndExpnssAmt>83282</ContriPaidRevAndExpnssAmt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
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        <TotalAssetsEOYAmt>0</TotalAssetsEOYAmt>
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        <TotNetAstOrFundBalancesEOYAmt>0</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>0</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>0</TotalLiabilitiesNetAstEOYAmt>
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      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OR</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>RICHARD LIEBERT</BusinessNameLine1Txt>
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        <PhoneNum>5039753940</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>4300 NE BROADWAY ST STE 3</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>972131459</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RICHARD LIEBERT</PersonNm>
          <USAddress>
            <AddressLine1Txt>2339 NE 28TH AVE</AddressLine1Txt>
            <CityNm>PORTLAND</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97212</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LINDA LIEBERT</PersonNm>
          <USAddress>
            <AddressLine1Txt>2339 NE 28TH AVE</AddressLine1Txt>
            <CityNm>PORTLAND</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97212</ZIPCd>
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          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JEFFREY LIEBERT</PersonNm>
          <USAddress>
            <AddressLine1Txt>1608 NE STANTON ST</AddressLine1Txt>
            <CityNm>PORTLAND</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97212</ZIPCd>
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          <TitleTxt>Director</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARY LIEBERT</PersonNm>
          <USAddress>
            <AddressLine1Txt>1608 NE STANTON ST</AddressLine1Txt>
            <CityNm>PORTLAND</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97212</ZIPCd>
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          <TitleTxt>Director</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>CONSTRUCTION OF HOUSES, TOILETS AND CLEAN WATER FACILITIES FOR SUBSISTENCE FARM FAMILIES IN RURAL KENYA.</Description1Txt>
        <Expenses1Amt>11237</Expenses1Amt>
        <Description2Txt>FUNDING FOR 30 AT-RISK STUDENTS IN RURAL KENYA TO ATTEND SCHOOL AND TRAINING FROM PRE-SCHOOL THROUGH COLLEGE.</Description2Txt>
        <Expenses2Amt>35598</Expenses2Amt>
        <Description3Txt>SUPPORT FOR BIBLE COLLEGE, PASTOR TRAINING, CHURCH PLANTING, RELIGIOUS TRAINING SEMINARS FOR YOUTH AND FAMILY FOR 30 CHURCHES IN RURAL KENYA WITH ATTENDANCE OF 3000 PEOPLE.</Description3Txt>
        <Expenses3Amt>33787</Expenses3Amt>
        <Description4Txt>PROVIDE MEDICAL EQUIPMENT,AND FOOD AND WATER USED AT 30 CHURCHES IN THE DURUMA AREA OF RURAL KENYA.</Description4Txt>
        <Expenses4Amt>2660</Expenses4Amt>
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        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
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        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
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        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
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        <ExpensesAndContributionsAmt>85300</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>85300</QualifyingDistributionsAmt>
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      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>66869</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>102229</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>72797</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>92731</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>113300</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>447926</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>85300</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>85300</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>533226</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>66869</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>466357</ExcessDistriCyovToNextYrAmt>
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        <ExcessFromYear3Amt>72797</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>92731</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>113300</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>85300</ExcessFromCurrentYearAmt>
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          <RecipientPersonNm>OPEN HANDS MINISTRY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4300 NE BROADWAY ST 3</AddressLine1Txt>
            <CityNm>PORTLAND</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97213</ZIPCd>
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          <RecipientPhoneNum>5039753940</RecipientPhoneNum>
          <RecipientEmailAddressTxt>OPENHANDSMINISTRY1@GMAIL.COM</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>LETTER</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
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          <RecipientPersonNm>Organizations groups and individual</RecipientPersonNm>
          <RecipientForeignAddress>
            <AddressLine1Txt>1121 kinango mazerus rd</AddressLine1Txt>
            <CityNm>kinango</CityNm>
            <ProvinceOrStateNm>kwale county</ProvinceOrStateNm>
            <CountryCd>KE</CountryCd>
            <ForeignPostalCd>80405</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>1. Construction of latrines and clean water facilities. 2. Support of ministry seminars, outreaches and training. 3. Support for primary, vocational, secondary and college education. 4. Provide subsistence in rural Kenya during times of drought and food insecurity.</GrantOrContributionPurposeTxt>
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        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>RICHARD LIEBERT</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>2339 NE 28TH AVE</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97212</ZIPCd>
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        <PersonContributionInd>X</PersonContributionInd>
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      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>GARY POPE</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>3111 SW VIEW PL</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97205</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
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        <Desc>BANK FEES AND WIRE CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>218</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>218</DisbursementsCharitablePrpsAmt>
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        <Desc>OREGON FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>170</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>170</DisbursementsCharitablePrpsAmt>
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