Nevada H A N D Inc in Las Vegas, Nevada (NV)

Nevada H A N D Inc
Employer Identification Number (EIN)	841247057
Name of Organization	Nevada H A N D Inc
In Care of Name	Michael Mullin
Address	295 E Warm Springs Rd Suite 10, Las Vegas, NV 89119-4210
Activities	Boy Scouts, Girl Scouts, etc.
Subsection	Charitable Organization
Ruling Date	06/1997
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$10,000,000 to $49,999,999
Income	$5,000,000 to $9,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$42,375,909
Amount of Income	$5,956,914
Form 990 Revenue Amount	$5,956,914
National Taxonomy of Exempt Entities (NTEE)	Philanthropy, Voluntarism and Grantmaking Foundations: Philanthropy, Voluntarism, and Grantmaking Foundations (Not Elsewhere Classified)

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Support schedule

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
Gross income from members or shareholders	$0
Gross income from other sources	$0

Statement of Revenue (for 2012)
Total revenue	$1,324,982
Contributions, Gifts, Grants and Other Similar Amounts	$231,168
Program Service Revenue	$1,291,561
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$-3,271
Income from investment of tax-exempt bond proceeds	$0
Royalties	$0
Net rental income	$0
Net loss from sales of assets other than inventory	$-198,100
Gross amount from sales of assets other than inventory (Securities / Other)	$0 / $509,400
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $707,500
Gain or (loss) (Securities / Other)	$0 / $-198,100
Net income from fundraising events	$0
Net income from gaming activities	$0
Net income from sales of inventory	$0
Miscellaneous Revenue	$3,624

Statement of Functional Expenses (for 2012)
Total functional expenses	$5,918,665
Compensation of current officers, directors, trustees, and key employees	$0
Other salaries and wages	$2,007,410
Payroll taxes	$160,334
Professional fundraising services	$0
Other	$3,750,921

Balance Sheet (for 2012)
Total assets	$32,661,112
Total liabilities	$17,388,452
Tax-exempt bond liabilities	$0
Secured mortgages and notes payable to unrelated third parties	$0
Unsecured notes and loans payable to unrelated third parties	$17,010,813
Other	$377,639
Total net assets or fund balances	$15,272,660
Retained earnings, endowment, accumulated income, or other funds	$0

Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975

Reason for Public Charity Status (for 2012)

The organization is not a private foundation because it is:

An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975

	2008 - 2012 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2012)
Total support	$32,380,251
Gifts, grants, contributions, and membership fees received	$26,186,787
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$1,096,747
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$5,096,717

	2002	2003	2004	2005	2006
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$3,640,064	$3,471,368	$6,885,814	$4,002,813	$7,345,512
Contributions, gifts, grants, and similar amounts received	$2,915,102	$2,567,732	$5,742,440	$2,989,888	$6,244,814
Contributions to donor advised funds					$0
Direct public support	$377,819	$548,157	$513,233	$958,495	$3,031,963
Indirect public support	$0	$0	$0	$0	$0
Government contributions (grants)	$2,537,283	$2,019,575	$5,229,207	$2,031,393	$3,212,851
Program service revenue including government fees and contracts	$636,523	$757,823	$793,983	$821,054	$948,424
Membership dues and assessments	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$0	$0	$0	$0	$0
Dividends and interest from securities	$0	$0	$0	$0	$0
Net rental income or (loss)	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0
Other investment income	$-3,556	$1,754	$-2,175	$-2,094	$12,513
Gain or (loss) from sales of assets other than inventory	$10,916	$52,768	$268,000	$103,784	$0
Gross amount from sales of assets other than inventory	$945,000	$2,127,273	$1,005,000	$630,149	$0
Less: cost or other basis and sales expenses	$934,084	$2,074,505	$737,000	$526,365	$0
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0
Other revenue	$81,079	$91,291	$83,567	$90,181	$139,761
Total expenses	$2,404,970	$2,467,457	$2,474,996	$3,603,039	$3,077,748
Program services	$1,515,649	$1,378,982	$1,385,370	$1,174,726	$1,562,407
Management and general	$889,321	$1,088,475	$1,089,626	$2,428,313	$1,515,341
Fundraising	$0	$0	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$7,593,427	$8,597,338	$13,010,943	$13,410,717	$17,678,481
Excess or (deficit) for the year	$1,235,094	$1,003,911	$4,410,818	$399,774	$4,267,764
Net assets or fund balances at beginning of year	$6,858,333	$7,593,427	$8,597,338	$13,010,943	$13,410,717
Other changes in net assets or fund balances	$-500,000	$0	$2,787	$0	$0

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2006)
Total functional expenses	$3,077,748	$1,562,407	$1,515,341	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$441,208	$176,483	$264,725	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$786,282	$404,351	$381,931	$0
Pension plan contributions not included above	$0	$0	$0	$0
Employee benefits not included above	$171,832	$82,176	$89,656	$0
Payroll taxes	$68,214	$43,002	$25,212	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$0	$0	$0	$0
Legal fees	$0	$0	$0	$0
Supplies	$155,266	$117,612	$37,654	$0
Telephone	$21,349	$7,420	$13,929	$0
Postage and shipping	$9,913	$128	$9,785	$0
Occupancy	$233,492	$135,059	$98,433	$0
Equipment rental and maintenance	$0	$0	$0	$0
Printing and publications	$9,357	$0	$9,357	$0
Travel	$30,031	$4,573	$25,458	$0
Conferences, conventions, and meetings	$0	$0	$0	$0
Interest	$109,812	$44,096	$65,716	$0
Depreciation, depletion, etc.	$236,514	$78,675	$157,839	$0
Other expenses not covered above	$804,478	$468,832	$335,646	$0

	2002	2003	2004	2005	2006
Balance Sheets
Total assets	$12,791,388	$35,973,772	$50,262,302	$55,270,833	$67,308,815
Cash - non-interest-bearing	$1,088,630	$24,921	$717,035	$756,134	$0
Savings and temporary cash investments	$0	$0	$0	$0	$0
Accounts receivable less allowance for doubtful accounts	$6,352	$11,784	$7,070	$28,776	$145,934
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0
Grants receivable	$1,715,232	$1,248,130	$3,385,768	$2,297,795	$3,405,000
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)					$0
Other notes and loans receivable less allowance for doubtful accounts	$6,227,877	$29,834,809	$41,884,214	$47,546,335	$54,141,038
Inventories for sale or use	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$35,841	$80,480	$97,216	$129,087	$7,471
Investments - publicly-traded securities					$0
Investments - other securities	$0	$0	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$1,498,349	$2,923,583	$2,570,363	$2,197,108	$3,286,093
Investments - other	$301,257	$889,729	$592,553	$383,662	$492,020
Land, buildings, and equipment less accumulated depreciation	$1,883,127	$950,733	$855,308	$747,560	$3,794,520
Other assets, including program-related investments	$34,723	$9,603	$152,775	$1,184,376	$2,036,739
Total liabilities	$5,197,961	$27,376,434	$37,251,359	$41,860,116	$49,630,334
Accounts payable and accrued expenses	$194,845	$106,791	$79,174	$129,278	$342,019
Grants payable	$0	$0	$0	$1,175,503	$1,175,503
Deferred revenue	$12,492	$12,407	$112,006	$1,330	$501,657
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0
Mortgages and other notes payable	$4,967,407	$27,233,591	$37,032,659	$40,532,431	$47,507,681
Other liabilities	$23,217	$23,645	$27,520	$21,574	$103,474
Total liabilities and net assets/fund balances	$12,791,388	$35,973,772	$50,262,302	$55,270,833	$67,308,815
Total net assets or fund balances	$7,593,427	$8,597,338	$13,010,943	$13,410,717	$17,678,481

	2002	2003	2004	2005	2006
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$3,640,064	$3,471,368	$6,885,814	$4,002,813	$7,345,512
Total revenue, gains, and other support per audited financial statements	$3,640,064	$3,471,368	$6,885,814	$4,002,813	$7,345,512
Other expenses	$0	$0	$0	$0	$0
Net unrealized gains on investments	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0

	2002	2003	2004	2005	2006
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$2,404,970	$2,467,457	$2,474,996	$3,603,039	$3,077,748
Total expenses and losses per audited financial statements	$2,404,970	$2,467,457	$2,474,996	$3,603,039	$3,077,748
Other revenue	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0

Current Officers, Directors, Trustees, and Key Employees

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	7
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	No

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	18

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2006)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$12,513	$1,088,185
Program service revenue
Program service revenue 1	000000	$0	00	$0	$432,268
Program service revenue 2	000000	$0	00	$0	$24,000
Program service revenue 3	000000	$0	00	$0	$91,276
Program service revenue 4	000000	$0	00	$0	$400,880
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	00	$0	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$12,513	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$139,761

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
$89,500	$3,580	$0
$86,250	$3,150	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that receives a substantial part of its support from a governmental unit or from the general public

	2001	2002	2003	2004	2005
Support Schedule
Total	$2,758,948	$3,555,913	$4,014,187	$4,940,545	$4,261,867
Gifts, grants, and contributions received	$845,419	$2,842,805	$3,034,834	$3,621,927	$3,517,861
Membership fees received	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$1,699,355	$578,657	$898,207	$1,140,963	$588,576
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$214,174	$134,451	$81,146	$177,655	$155,430
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Affiliation	Name	Address	State	Established	Total Income
All affiliated organizations
Central	Nevada H A N D Inc	295 E Warm Springs Rd Suite 10, Las Vegas, NV 89119-4210	NV	1997-06	$5,956,914
Subordinate	Nevada H A N D Inc, Group Return	295 E Warm Springs Rd Ste 101, Las Vegas, NV 89119-4212	NV	1997-06	$10,329,251
Subordinate	Nevada Hand Inc, Hand Development Company	295 E Warm Springs Rd Ste 101, Las Vegas, NV 89119-4212	NV	1997-06	$2,556,548
Subordinate	Nevada H A N D Inc, Hand Development Group Inc	295 E Warm Springs Rd Ste 101, Las Vegas, NV 89119-4212	NV	1997-06	$0
Subordinate	Nevada H A N D Inc, Hand Enterprises Inc	295 E Warm Springs Rd Ste 101, Las Vegas, NV 89119-4212	NV	1997-06	$0
Subordinate	Nevada H A N D Inc, Hand Kp2 Holding Company	295 E Warm Springs Rd Ste 101, Las Vegas, NV 89119-4212	NV		$0
Subordinate	Nevada H A N D Inc, Hand Property Management Company	295 E Warm Springs Rd Ste 101, Las Vegas, NV 89119-4212	NV	1997-06	$0
Subordinate	Nevada Hand Inc, Hand Finance Company	295 E Warm Springs Rd Ste 101, Las Vegas, NV 89119-4212	NV	1997-06	$0
Subordinate	Nevada Hand Inc, Hand Property Holding Compay	295 E Warm Springs Rd Ste 101, Las Vegas, NV 89119-4212	NV	1997-06	$0
Subordinate	Nevada H A N D Inc, Hand Senior Living Company	295 E Warm Springs Rd Suite 101, Las Vegas, NV 89119-4212	NV	1997-06	$0
Subordinate	Nevada H A N D Inc, Hand Construction Company	295 E Warm Springs Rd Suite 10, Las Vegas, NV 89119-4210	NV	1997-06	$0

Number of affiliated organizations

Nevada

Total

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