2025-11-17T16:39:40-05:00 2024-12-31 834232791 Highview Tax and Accounting LLC 2860 S River Rd Suite 250 Des Plaines IL 60018 990 2024-01-01 472510670 RECIPE FOR CHANGE % SUE OLEARI RECI 3126590975 507 CHESTNUT STREET Winnetka IL 60093 SUE OLEARI TREASURER 8478302518 2025-04-11 true true GERALD WALSH P02264916 7732824636 2025-11-17 2024 2025-03-06 01:10:19Z 780260 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 RESPONSIBILTY 5 5 2 1 37 0 385596 556567 35254 223656 37 0 420850 780260 0 0 81814 70844 0 16256 193321 485454 275135 556298 145715 223962 449255 658819 22543 8145 426712 650674 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 RESPONSIBILTY false false 463711 223656 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. RECIPE FOR CHANGE OPERATES AN ACTIVE EDUCATIONAL PROGRAM FIVE DAYS A WEEK IN THE COOK COUNTY JAIL (ILLINIOS, USA) AND WORKING TOWARD THE GOAL OF ESTABLISHING A COMMUNITY BASED PROGRAM OFFERING SUPPORT AND CONTINUED TRAINING FOR RECENTLY RELEASED DETAINEES. 463711 true true false false false false false false false false true false false false true 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 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 BRUNO ABATE 3126590975 507 CHESTNUT STREET Winnetka IL 60093 BRUNO ABATE CHAIRMAN 40.00 0.00 X X 37500 0 0 CAROLYN KURTZ SECRETARY 1.00 0.00 X X 0 0 0 SUE OLEARY 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 37500 0 0 0 false false false 556567 556567 PROGRAM 611710 223656 223656 223656 37 37 0 780260 223656 37 0 X 37500 37500 30386 20203 6789 3394 2958 2514 296 148 190877 144203 38019 8655 5983 27 5956 1248 1248 38440 30752 3844 3844 6932 1611 5321 FACILITY AND EQUIPMENT 2150 1720 215 215 FOOD COST & SUPPLIES 230877 218905 11972 REPAIRS AND MAINT 7376 5657 1719 LICENSES AND FEES 1525 619 906 46 46 556298 463711 76331 16256 311298 360338 42202 240563 1606 2209 215274 159565 94149 55709 449255 658819 4941 4939 17602 3206 22543 8145 X 351712 237605 75000 413069 426712 650674 449255 658819 223962 0 X true X true X true false X 255354 286402 268156 385596 556567 1752075 255354 286402 268156 385596 556567 1752075 334832 1417243 1752075 0.80890 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 215274 159565 55709 55709 CREDIT CARD PAYABLE 3206 3206 X 780260 780260 780260 556298 556298 556298 Part XI, Line 4b-Other revenue not included on Sch D but on 990 NONE Part XII, Line 2d-Other expenses included on Sch D but not on 990 NONE Part XII, Line 4b-Other expenses not included on Sch D but on 990 NONE Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) 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, 2024. Committee meeting documentation Part VI line 8b MINUTES ARE TAKEN AT COMMITTEE MEETINGS 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 DETAILED REVIEW. FORM 990 IS THEN PROVIDED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW. 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 THE MANAGEMENT AS TO WHETHER OR NOT THEY REQUIRE ADDITIONAL DISCLOSURE. CEO executive director top management comp Part VI line 15a THE BOARD OF DIRECTORS DETERMINES THE SALARY FOR THE PRESIDENT BASED ON THE COMPLEXITY OF THE POSITION Governing documents etc available to public Part VI line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC List of other fees for services expenses Part IX line 11g OTHER CONSULTANTS TOTAL $182,877 PROGRAM $144,203 MANAGEMENT & GEN $ 38,019 FUND RAISING $ 8,655