<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-15T13:08:26-06:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>871353108</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EISNER ADVISORY GROUP LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>130 NORTH 18TH STREET SUITE 3000</AddressLine1Txt>
        <CityNm>PHILADELPHIA</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>191032757</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>232838121</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JOE HAND BOXING GYM INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O JOE HAND PROMOTIONS INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>JOEH</BusinessNameControlTxt>
      <PhoneNum>2153649000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>213 W STREET ROAD</AddressLine1Txt>
        <CityNm>FEASTERVILLE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19053</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSEPH P HAND III</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>2153649000</PhoneNum>
      <SignatureDt>2023-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOSEPH</PersonFirstNm>
        <PersonLastNm>HAND III</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROGER DAVIS</PreparerPersonNm>
      <PTIN>P00160670</PTIN>
      <PhoneNum>2158818800</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.JOEHANDGYM.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>141706</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>49934</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>49895</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>19846</MembershipDuesAmt>
      <OtherRevenueTotalAmt>22031</OtherRevenueTotalAmt>
      <TotalRevenueAmt>141706</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>67828</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4619</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>62904</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>66270</OtherExpensesTotalAmt>
      <TotalExpensesAmt>201621</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-59915</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>56073</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-3842</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45597</BOYAmt>
        <EOYAmt>48082</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>15632</BOYAmt>
        <EOYAmt>12728</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>743</BOYAmt>
        <EOYAmt>1764</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>61972</BOYAmt>
        <EOYAmt>62574</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5899</BOYAmt>
        <EOYAmt>66416</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>56073</BOYAmt>
        <EOYAmt>-3842</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE AN OUTLET FOR INNER CITY YOUTH AND PARKINSON'S PATIENTS TO GET INVOLVED IN ATHLETIC ACTIVITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GYM ENCOURAGES YOUTHS IN THE AREA TO CONSIDER GETTING INVOLVED IN DIFFERENT ATHLETIC ACTIVITIES. THE GYM IS ALSO INVOLVED IN HOSTING THE PENNSYLVANIA EASTERN REGIONAL GOLDEN GLOVES COMPETITION. THE GYM ALSO PROVIDES ACTIVITIES TAILORED FOR PEOPLE WITH PARKINSON'S.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>28435</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>28435</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH P HAND III</PersonNm>
        <TitleTxt>SEC/TREAS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH P HAND II</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>1</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>1</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>1</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="RetDoc1042800001">60635</LoansToFromOfficersAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MICHAEL TEDESCO</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>213 W STREET ROAD</AddressLine1Txt>
          <CityNm>FEASTERVILLE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19053</ZIPCd>
        </USAddress>
        <PhoneNum>2153649000</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>42071</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20439</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5768</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15577</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49934</CurrentTaxYearAmt>
        <TotalAmt>133789</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>42071</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20439</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5768</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15577</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49934</CurrentTaxYearAmt>
        <TotalAmt>133789</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>47427</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>86362</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>773</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>773</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>134562</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>164160</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.64180</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.56180</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>JOE HAND PROMOTIONS INC</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>COMMON CONTROL</RelationshipWithOrgTxt>
        <LoanPurposeTxt>GYM EXPENSES PAID BY RELATED ORGANIZATION</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>3910</OriginalPrincipalAmt>
        <BalanceDueAmt>0</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>HAND LAND LLC</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>COMMON CONTROL</RelationshipWithOrgTxt>
        <LoanPurposeTxt>GYM EXPENSES PAID BY RELATED ORGANIZATION</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>60635</OriginalPrincipalAmt>
        <BalanceDueAmt>60635</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>0</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>60635</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PERSONAL TRAINING. AMOUNT: 9,354. DESCRIPTION: FITNESS CLASSES. AMOUNT: 12,277. DESCRIPTION: PARKINSONS EXERCISE. AMOUNT: 400. TOTAL TO FORM 990-EZ, LINE 8: 22,031. TOTAL TO FORM 990-EZ, LINE 14: 62,904.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 2,904. DESCRIPTION: OTHER EXPENSES. AMOUNT: 60,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PA CHARITABLE ORGANIZATION ANNUAL SOLICITATION RENEWAL. AMOUNT: 29. DESCRIPTION: OFFICE AND MISCELLANEOUS. AMOUNT: 6,252. DESCRIPTION: ADVERTISING. AMOUNT: 12,561. DESCRIPTION: INSURANCE. AMOUNT: 3,070. DESCRIPTION: CLEANING EXPENSE. AMOUNT: 9,722. DESCRIPTION: EQUIPMENT RENTAL. AMOUNT: 4,470. DESCRIPTION: PAYROLL TAXES. AMOUNT: 5,201. DESCRIPTION: PAYROLL SERVICE. AMOUNT: 1,000. DESCRIPTION: GOLDEN GLOVES EXPENSES. AMOUNT: 23,965. TOTAL TO FORM 990-EZ, LINE 16: 66,270.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 743. END OF YEAR AMOUNT: 764. DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DUE TO RELATED PARTY. BEG. OF YEAR AMOUNT: 3,910. END OF YEAR AMOUNT: 60,635. DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 1,989. END OF YEAR AMOUNT: 5,781.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
