HAPPY TRAILS FOR KIDS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HAPPY TRAILS FOR KIDS (EIN 95-4453586)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202413199349318081
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T19:30:53-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21700 OXNARD ST STE 300 | AddressLine1Txt |
| City | WOODLAND HILLS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91367 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954453586 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAPPY TRAILS FOR KIDS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAPP | BusinessNameControlTxt |
| Phone | 3104500875 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2525 OCEAN PARK BLVD 104 | AddressLine1Txt |
| City | SANTA MONICA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90405 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDSAY ELLIOTT | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3104500875 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAUREN A HAVERLOCK | PreparerPersonNm |
| PTIN | P00545829 | PTIN |
| Phone | 8185771900 | PhoneNum |
| Preparation | 2024-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LINDSAY ELLIOTT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2525 OCEAN PARK BLVD 104 | AddressLine1Txt |
| City | SANTA MONICA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90405 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,105,206 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.HAPPYTRAILSFORKIDS.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE CHILDREN IN FOSTER CARE WITH ENRICHING OUTDOOR ADVENTURES, INVALUABLE MENTORSHIPS, AND A YEAR ROUND COMMUNITY, WHERE YOUTH ARE GIVEN OPPORTUNITIES TO DEVELOP LEADERSHIP SKILLS AND PREPARE FOR LIFE AFTER FOSTER CARE. HAPPY TRAILS FOR KIDS BELIEVES THAT FOSTERING CONTINUITY AND BELONGING THROUGH EXTRACURRICULAR ACTIVITY IS A CRITICAL INTERVENTION IN COMBATING THE CHALLENGES OF FOSTER CARE AND PROMOTING SUCCESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 81 | TotalEmployeeCnt |
| Total Volunteers | 115 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,444,542 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,057,641 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $929 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,117 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$61,253 | PYOtherRevenueAmt |
| CY Other Revenue | -$86,582 | CYOtherRevenueAmt |
| PY Total Revenue | $1,384,218 | PYTotalRevenueAmt |
| CY Total Revenue | $975,176 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $271,774 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $351,840 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $157,588 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $474,304 | PYOtherExpensesAmt |
| CY Other Expenses | $699,538 | CYOtherExpensesAmt |
| PY Total Expenses | $746,078 | PYTotalExpensesAmt |
| CY Total Expenses | $1,052,878 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $638,140 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$77,702 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,202,844 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,195,625 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $53,589 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,778 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,149,255 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,193,847 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE CHILDREN IN FOSTER CARE WITH ENRICHING OUTDOOR ADVENTURES,INVALUABLE MENTORSHIPS, AND A YEAR ROUND COMMUNITY, WHERE YOUTHARE GIVEN OPPORTUNITIES TO DEVELOP LEADERSHIP SKILLS AND PREPARE FORLIFE AFTER FOSTER CARE. HAPPY TRAILS FOR KIDS BELIEVES THAT FOSTERINGCONTINUITY AND BELONGING THROUGH EXTRACURRICULAR ACTIVITY IS A CRITICALINTERVENTION IN COMBATING THE CHALLENGES OF FOSTER CARE AND PROMOTINGSUCCESS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $709,217 | ExpenseAmt |
| Grant | $1,500 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | THE MISSION OF HAPPY TRAILS TO KIDS IS TO CULTIVATE THE JOY OF CHILDHOOD MEMORIES, SENSE OF BELONGING WITHIN STABLE RELATIONSHIPS, AND IMPROVED WELL-BEING FOR CHILDREN EXPERIENCING FOSTER CARE BY PROVIDING EXPERIENCED-BASED INTERVENTIONS OF OVERNIGHT CAMPS, POSITIVE PEER CONNECTIONS, AND YEAR-ROUND ENGAGEMENTS THAT SPAN OVER MULTIPLE YEARS.HAPPY TRAILS FOR KIDS PROVIDED COST-FREE SUMMER, WINTER AND SPRING OVERNIGHT CAMPS AND YEAR-ROUND EDUCATIONAL AND EXTRACURRICULAR ENGAGEMENTS TO APPROXIMATELY 500 CHILDREN IN FOSTER CARE. | Desc |
| Total Program Service Expenses | $709,217 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 81 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK HIKIN | PersonNm |
| Phone | 3104527979 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2525 OCEAN PARK BLVD 104 | AddressLine1Txt |
| City | SANTA MONICA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90405 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LINDSAY ELLIOTT | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | Yes (X) | $117,292 | $0 | $0 |
| JONATHAN ABRAMS | ||||||
| CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSAN ABRAMS | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK HIKIN | ||||||
| SECRETARY/TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFFREY SCHWARTZ | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ERIKA FRANK | ||||||
| BOARD MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| CHARLOTTE HUNT HARVEY | ||||||
| BOARD MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| DEANNA COOKE | ||||||
| BOARD MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| RONDA JACKSON | ||||||
| BOARD MEMBER | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $117,292 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $51,000 | FundraisingAmt |
| Government Grants | $320,020 | GovernmentGrantsAmt |
| All Other Contributions | $686,621 | AllOtherContributionsAmt |
| Noncash Contributions | $29,098 | NoncashContributionsAmt |
| Total Contributions | $1,057,641 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,117 | TotalRevenueColumnAmt |
| Exclusion | $4,117 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $43,448 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $51,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $130,030 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$86,582 | TotalRevenueColumnAmt |
| Exclusion | -$86,582 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $975,176 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$82,465 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500 | TotalAmt |
| Program Services | $1,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,167 | TotalAmt |
| Program Services | $52,084 | ProgramServicesAmt |
| Management And General | $31,250 | ManagementAndGeneralAmt |
| Fundraising | $20,833 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,166 | TotalAmt |
| Program Services | $208,309 | ProgramServicesAmt |
| Management And General | $7,357 | ManagementAndGeneralAmt |
| Fundraising | $2,500 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,507 | TotalAmt |
| Program Services | $24,235 | ProgramServicesAmt |
| Management And General | $3,430 | ManagementAndGeneralAmt |
| Fundraising | $1,842 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47 | TotalAmt |
| Management And General | $47 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,923 | TotalAmt |
| Management And General | $27,923 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,207 | TotalAmt |
| Program Services | $40,292 | ProgramServicesAmt |
| Management And General | $18,947 | ManagementAndGeneralAmt |
| Fundraising | $26,968 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,002 | TotalAmt |
| Program Services | $14,590 | ProgramServicesAmt |
| Management And General | $12,155 | ManagementAndGeneralAmt |
| Fundraising | $6,257 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,503 | TotalAmt |
| Program Services | $49,754 | ProgramServicesAmt |
| Management And General | $34,414 | ManagementAndGeneralAmt |
| Fundraising | $5,335 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $930 | TotalAmt |
| Management And General | $930 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $359,137 | TotalAmt |
| Program Services | $269,609 | ProgramServicesAmt |
| Management And General | $23,101 | ManagementAndGeneralAmt |
| Fundraising | $66,427 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,214 | TotalAmt |
| Program Services | $12,653 | ProgramServicesAmt |
| Management And General | $4,446 | ManagementAndGeneralAmt |
| Fundraising | $4,115 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $574 | TotalAmt |
| Program Services | $574 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,812 | TotalAmt |
| Program Services | $17,659 | ProgramServicesAmt |
| Management And General | $9,153 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EVENT EXPENSE | $24,571 | $6,076 | $625 | $17,870 |
| FOOD/MEALS | $13,123 | $6,221 | $6,559 | $343 |
| BANK AND MERCHANT FEES | $9,609 | $1,863 | $2,861 | $4,885 |
| REIMBURSMENTS | $4,614 | $1,526 | $2,875 | $213 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,272 | TotalAmt |
| Program Services | $2,272 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,052,878 | TotalAmt |
| Program Services | $709,217 | ProgramServicesAmt |
| Management And General | $186,073 | ManagementAndGeneralAmt |
| Fundraising | $157,588 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,009,585 | BOYAmt |
| EOY | $146,555 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,080 | BOYAmt |
| EOY | $77,319 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,776 | BOYAmt |
| EOY | $1,130 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,673 | BOYAmt |
| EOY | $557,488 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,730 | BOYAmt |
| EOY | $413,133 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,844 | BOYAmt |
| EOY | $1,195,625 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,589 | BOYAmt |
| EOY | $1,778 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,589 | BOYAmt |
| EOY | $1,778 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,149,255 | BOYAmt |
| EOY | $1,193,847 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,149,255 | BOYAmt |
| EOY | $1,193,847 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,844 | BOYAmt |
| EOY | $1,195,625 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$77,702 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $122,294 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $642,862 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $524,549 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $863,884 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,444,542 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,057,641 | CurrentTaxYearAmt |
| Total | $4,533,478 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $642,862 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $524,549 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $863,884 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,444,542 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,057,641 | CurrentTaxYearAmt |
| Total | $4,533,478 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $817,720 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,715,758 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $111 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,284 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $929 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,117 | CurrentTaxYearAmt |
| Total | $7,517 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,540,995 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $5,814 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.81830 | PublicSupportCY170Pct |
| Public Support PY170 | 0.77500 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | TASTE OF CAMP | Event1Nm |
| Gross Receipts Event1 | $94,448 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $51,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $43,448 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $28,500 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $64,907 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $36,623 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $94,448 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $51,000 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $43,448 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $28,500 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $64,907 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $36,623 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $130,030 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$86,582 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $598 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (6 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt |
|---|---|---|---|
| Yes (X) | SAN JOSE DEL CABO VILLA | 1 | $10,000 |
| Yes (X) | ITALY VACATION | 1 | $8,000 |
| Yes (X) | PALM DESERT HOME | 1 | $4,500 |
| Yes (X) | YOU'R SO LA PACKAGE | 1 | $2,500 |
| Yes (X) | SANTA BARBARA WINE WEEKEND | 1 | $2,000 |
| Yes (X) | SAND & SKI | 1 | $1,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | JONATHAN ABRAMS (CHAIRMAN OF THE BOARD) AND SUSAN ABRAMS (BOARD MEMBER AND PRESIDENT) HAVE A FAMILY RELATIONSHIP. BOTH SUSAN AND JON WERE INSTRUMENTAL IN SHAPING THE ORGANIZATION. THEY CONTINUE TO BE VERY ACTIVE WITH THE ORGANIZATION IN TERMS OF STRATEGIC PLANNING, OPERATIONS AND FUNDRAISING. BOTH ARE VOLUNTEERS, RECEIVE ZERO COMPENSATION, AND HAVE NO FINANCIAL OR BUSINESS RELATIONSHIPS WITH HAPPY TRAILS ASIDE FROM MAKING DONATIONS. THE OTHER FIVE UNRELATED BOARD MEMBERS HAVE DETERMINED THAT SUSAN'S AND JON'S INSTITUTIONAL KNOWLEDGE AND CONTINUED VALUE TO THE ORGANIZATION OUTWEIGH ANY CONCERNS WITH HAVING SIBLINGS AS BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE SUBCOMMITTEES ACTING ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | CHAIRMAN, PRESIDENT, EXECUTIVE DIRECTOR AND TREASURER REVIEW THE DRAFT OF FORM 990 AND PROVIDE COMMENTS AND QUESTIONS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, OFFICER, EMPLOYEE, AND VOLUNTEER (INTERESTED PERSON) SHALL ANNUALLY DISCLOSE ALL CONFLICTS OF INTEREST IN WRITING ON THE ORGANIZATION'S DISCLOSURE FORM IN ACCORDANCE WITH THE POLICY AND SIGN A STATEMENT THAT AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY, HAS READ AND UNDERSTANDS, HAS AGREED TO COMPLY WITH, AND HAS NO CONFLICT OF INTEREST TO REPORT OR IS REPORTING CURRENT CONFLICT OF INTEREST. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST AS SOON AS SUCH INTERESTED PERSON IDENTIFIES THAT THERE MAY BE A CONFLICT OF INTEREST, AND BEFORE THE ORGANIZATION ENTERS INTO THE PROPOSED TRANSACTION OR ARRANGEMENT THAT GIVES RISE TO THE CONFLICT OF INTEREST. THE BOARD MEMBERS, OTHER THAN THE CONFLICTED INTERESTED PERSON(S), SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. A VOTING MEMBER OF THE BOARD WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM THE ORGANIZATION FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, IT SHALL INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE INTERESTED PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THE INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT OR VOLUNTEERING, OR REMOVAL FROM THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15A | IN FEBRUARY 2024, AN EXECUTIVE SESSION WAS CALLED TO REVIEW AND DISCUSS SALARY COMPARISION IN CONJUNCTION WITH A REVIEW AND DISCUSSION OF THE PERFORMANCE REVIEW. THE BOARD OF DIRECTORS REVIEWED THE MOST RECENTLY PUBLISHED CENTER FOR NONPROFIT MANAGEMENT'S SALARY COMPENSATION REPORT. THE BOARD REVIWED PAST COMPARISONS AND RESEARCH AS THE BASIS FOR RECOMMENDATIONS TOGETHER WITH THE PERFORMANCE AND THE GROWTH OF THE ORGANIZATION. . |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. |
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