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    <ReturnTs>2025-06-27T14:11:00-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>942220296</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Daniel Towle &amp; Warkentine</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>7475 N First Street Suite 101</AddressLine1Txt>
        <CityNm>Fresno</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93720</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>823566311</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Open Hands Living</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>DBA Grace International Orphanage</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>OPEN</BusinessNameControlTxt>
      <PhoneNum>5596768029</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2620 Amanecida Cmn</AddressLine1Txt>
        <CityNm>Chico</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95928</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Stephen Horner</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-06-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Don Warkentine CPA</PreparerPersonNm>
      <PTIN>P00074532</PTIN>
      <PhoneNum>5594510555</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>103202</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>84600</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2045</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>6047</OtherExpensesTotalAmt>
      <TotalExpensesAmt>92692</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesBOYAmt>6053</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>16563</NetAssetsOrFundBalancesEOYAmt>
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        <BOYAmt>6053</BOYAmt>
        <EOYAmt>16563</EOYAmt>
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      <PrimaryExemptPurposeTxt>Our mission is to provide support and assistance to orphans, widows, and ministries.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Monthly support. Provided monthly support for House of Grace Orphanage and Boys Hostel. They are provided three meals a day, clothing, healthcare and school tuition for children attending school.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>33600</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Child Sponsorship Program under dba Grace International Orphanage was set up to help support the orphanage. Sponsor donors provide monthly payments for a child or multiple children through the ReachPay app.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>25400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>A three story building was built at main orphanage for total cost of $15,600. This building houses a new kitchen, Open Hands Living International office and short-term discipleship training program. The kitchen was supported by Open Hands Living and dba Grace International Orphanage.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15600</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Solar was purchased by Open Hands Living through donations. The system cost $10,000 including two large batteries. It provides electricity for the orphanage, new building, plus extra electricity to neighbors. The widows that cook are thrilled with the three new extra large electric rice cookers. The new kitchen, solar electricity and electric rice cookers are making life a little easier for them. Solar lights are helping children with homework and children are excelling much in school.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10000</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>84600</TotalProgramServiceExpensesAmt>
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        <PersonNm>Stephen Horner</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Alfred Boberg</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mitchell Zapien</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <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>
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        <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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      <PublicSupportCY509Pct>0.47860</PublicSupportCY509Pct>
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      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <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: $84600</ExplanationTxt>
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        <ExplanationTxt>Office Expenses $147</ExplanationTxt>
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        <ExplanationTxt>Other Grants and Donations $5900</ExplanationTxt>
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