2024-11-12T15:26:28-05:00 2023-12-31 953437527 SITKOFFO'NEIL ACCOUNTANCY CORPORATION 10099 EAST RIVER STREET TRUCKEE CA 96161 990 2023-01-01 264275773 HIGH FIVES NONPROFIT FOUNDATION HIGH 5305874453 10775 PIONEER TRAIL SUITE 108 TRUCKEE CA 96161 ROY TUSCANY CEO 8025229838 2024-11-08 true NANCY HERRERA P01498876 5305873200 2024-11-08 2023 2024-10-15 13:58:12Z ROY TUSCANY 10775 PIONEER TRAIL SUITE 108 TRUCKEE CA 96161 6352302 false X WWW.HIGHFIVESFOUNDATION.ORG X 2009 HIGH FIVES NON-PROFIT FOUNDATION FOCUSES ON PREVENTING LIFE-CHANGING INJURIES AND PROVIDES RESOURCES AND HOPE IF THEY HAPPEN. 17 16 11 150 0 3651917 4882952 0 41008 -37895 -19778 -33833 3673147 4811224 1211567 929408 0 668661 975705 0 314335 1766668 2728768 3646896 4633881 26251 177343 1988322 2538632 325151 627019 1663171 1911613 X HIGH FIVES NON-PROFIT FOUNDATION FOCUSES ON PREVENTING LIFE-CHANGING INJURIES AND PROVIDES RESOURCES AND HOPE IF THEY HAPPEN. false false 3216714 929408 EMPOWEMENT FUND: THE EMPOWERMENT FUND PROVIDES RESOURCES AND INSPIRATION TO THOSE WHO SUFFER A LIFE-ALTERING INJURY. LIFE-ALTERING INJURIES ARE INJURIES SUCH AS SPINAL CORD INJURIES, TRAUMATIC BRAIN INJURIES, AMPUTATION OR OTHER MOBILITY-LIMITING INJURIES THAT OCCURRED IN AN ATHLETE'S LIFETIME. THE RESOURCES AND INSPIRATION WE PROVIDE COME IN THE FORM OF BOARD- APPROVED GRANT FUNDING AID TO SERVICES PROVIDERS IN SIX FUNDING CATEGORIES: ADAPTIVE EQUIPMENT, HEALING NETWORK, MEDICAL EQUIPMENT, PROGRAMS, LIVING EXPENSES, EMERGENCY CARE/INJURY EXPENSES. IN 2023 HIGH FIVES HELPED 1,101 PEOPLE RETURN TO THE SPORTS THEY LOVE ACROSS 46 STATES AND CANADA. SINCE THE ESTABLISHMENT OF HIGH FIVES, 715 PEOPLE HAVE BEEN SERVED,9.3 MILLION FUNDS HAVE BEEN DISBURSED AND OVER 1,250 GRANTS HAVE BEEN AWARDED. MILITARY TO THE MOUNTAIN: M2M IS A HIGH FIVES PROGRAM SERVICE DEMONSTRATING OUR DEEP SENSE OF APPRECIATION FOR THE MEN AND WOMEN WHO SERVE OUR CUNTRY IN THE MILITARY - SPECIFICALLY FOR THOSE VETERANS WHO HAVE SUFFERED LIFE-ALTERING INJURIES IN THE NAME OF LOYALTY TO AMERICA. THE SERVICE EXISTS AS A COLLECTIVE EFFORT BETWEEN HIGH FIVES FOUNDATION, ADAPTIVE TRAINING FOUNDATION, PALISADES TAHOE, GRANBY RANCH, NATIONAL SPORTS CENTER FOR THE DISABLED, ACHIEVE TAHOE AND CITY OF RENO ADAPTIVE. INJURED US MILITARY VETERANS ARE PROVIDED THE OPPORTUNITY TO TRAIN AT A 9- WEEK PROGRAM AT ADAPTIVE TRAINING FOUNDATION IN DALLAS, TEXAS AND CITY OF RENO ADAPTIVE IN RENO, NEVADA PREPARING FOR A WEEK OF SKIING AT PALISADES TAHOE OR AT GRANBY RANCH, INSTRUCTED BY ACHIEVE TAHOE ADAPTIVE SKI PROGRAM OR THE NATIONAL SPORTS CENTER FOR THE DISABLED - 100% FUELED AND INSPIRED BY THE HIGH FIVES FOUNDATION. ADAPTIVE CAMPS: HIGH FIVES HOSTS ADAPTIVE CAMPS THROUGHOUT THE YEAR FOR OUR ATHLETES TO PARTICIPATE IN. ADAPTIVE CAMPS SERVE AS A WAY FOR OUR ATHLETES TO TRY OUT NEW SPORTS THAT THEY MAY EVENTUALLY WANT TO PURSUE IN THE FUTURE. IN 2023 HIGH FIVES HOSTED 44 CAMPS AND HAD 293 PARTICIPANTS WITH 122 FIRST TIME EXPERIENCES. DONATED SERVICES: HIGH FIVES RECEIVED DONATED SERVICES TOTALING 60,656. 48,226 WAS FOR SERVICES RELATED TO ADAPTIVE CAMPS AND 12,430 WAS FOR LEGAL SERVICES RELATED TO MANAGEMENT AND GENERAL ADMINISTRATION. NEITHER THE INCOME NOR THE EXPENSES WERE INCLUDED IN THE AMOUNTS REPORTED AS REVENUE, EXPENSES, OR GRANTS ON THE TAX RETURN. 441157 HEALING CENTER: LOCATED IN TRUCKEE, CA, THE CR JOHNSON HEALING CENTER, A PROGRAM SERVICE OF THE HIGH FIVES FOUNDATION, IS A NEARLY 7,000 SQ/FT TRAINING FACILITY PROVIDING RESOURCES FOR ATHLETES IN RECOVERY FROM LIFE- CHANGING INJURIES AND COMMUNITY MEMBERS RECOVERING FROM SPORT RELATED INJURIES. IT IS ALSO THE HIGH FIVES HEADQUARTERS. 170905 B.A.S.I.C.S.: THE B.A.S.I.C.S. (BEING AWARE SAFE IN CRITICAL SITUATIONS) PROGRAM WAS CREATED AS A WAY TO REACH YOUNG ATHLETES TO PROMOTE SMART DECISION MAKING IN THE MOUNTAINS. EACH YEAR WE DEVELOP A DOCUMENTARY HIGHLIGHTING ONE SAFETY TOPIC. THIS IS AVAILABLE FREE ONLINE AND IS PREMIERED AROUND THE COUNTRY AT SCHOOLS AND FOR INDUSTRY PROFESSIONALS. THIS YEAR THE MOVIE INCLUDED FIVE EPISODES NAMED COLLISIONS, MOUNTAIN RESCUE, HELMETS ARE COOL, AVALANCHE AWARENESS, AND KNOW YOUR PARK. THE FILM SAW OVER 700,000 VIEWS. 3828776 true true false false false false false false false true true false false false true true true false false false false false true false true false false true true true false false false false false false false false true false false false false false false false false true 56 0 true 11 true false false false false false false false false false false false false false false X 17 16 true false false false false false false true true false false true true true true true true true true false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN VA WI WV X ROY TUSCANY 5305874453 10775 PIONEER TRAIL SUITE 108 TRUCKEE CA 96161 ROY TUSCANY CEO 52.50 X 169615 0 4877 JAMISON BLAIR MEMBER AT LA 1.00 X 0 0 0 TIM BURR MEMBER AT LA 1.00 X 0 0 0 MATT FRANCIS LEGAL REPRES 1.00 X 0 0 0 BILL HUDSON MEMBER AT LA 1.00 X 0 0 0 DAN KELSAY MEMBER AT LA 1.00 X 0 0 0 SYDNEY KIRBY MEMBER AT LA 1.00 X 0 0 0 COURTNEY LAGGNER MEMBER AT LA 1.00 X 0 0 0 MARK LEFANOWICZ MEMBER AT LA 1.00 X 0 0 0 KEN MOWAD MEMBER AT LA 1.00 X 0 0 0 CHRIS NICHOLAS MEMBER AT LA 1.00 X 0 0 0 KATIE RAMIREZ MEMBER AT LA 1.00 X 0 0 0 KATIE STEINHARTER MEMBER AT LA 1.00 X 0 0 0 ANTHONY THOMAS MEMBER AT LA 1.00 X 0 0 0 BRADY DOLAN TREASURER 1.00 X 0 0 0 TYLER LIGHTCAP EMERITUS CHA 1.00 X 0 0 0 LUKA STARMER SECRETARY 1.00 X 0 0 0 SUSAN STONE BOARD CHAIR 2.00 X 0 0 0 169615 4877 1 false true false 1119760 4999 3758193 676943 4882952 14827 14827 51490 51490 51490 51490 548501 6835 606808 1250 -58307 5585 -52722 -52722 732358 1119760 857603 -125245 -125245 5734 5734 5734 109605 75417 34188 34188 4811224 32956 -104684 X 65148 65148 789079 789079 75181 75181 169615 93288 33923 42404 652588 376717 94988 180883 87932 50121 14069 23742 65570 37495 10255 17820 72291 72291 513546 427221 81419 4906 36464 36464 47088 31085 5150 10853 240729 215577 9276 15876 319260 297626 21634 54094 54094 26073 14308 5391 6374 ADAPTIVE CAMP EXPENSE 593846 593846 SUPPLIES AND UNIFORMS 524164 524164 FOOD 105271 105271 CREDIT CARD PROCESSING 31692 14404 17287 1 164250 64151 88623 11476 4633881 3828776 490770 314335 498310 496028 905909 1010423 71922 66794 50018 52988 126775 47040 1068596 203237 148212 865359 187176 1988322 2538632 96181 94763 228970 532256 325151 627019 X 755052 968382 908119 943231 1663171 1911613 1988322 2538632 177343 71099 X false true X true false X 1841446 2218801 3245047 3651917 4882952 15840163 1841446 2218801 3245047 3651917 4882952 15840163 425352 15414811 8511 12133 30565 16307 14827 82343 25547 25547 2 142849 360450 492045 738092 1733438 17681491 425539 0.87180 0.90190 X PART II, LINE 10 OTHER REIMB, ETC... 995,346 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 555860 6620 14755 510400 615877 15214 15881 555860 258828 326484 30565 615877 222399 18843 15919 258828 175946 16250 32124 222399 1.00000 false false 1068596 203237 865359 865359 LEASE LIABILITY 513512 CREDIT CARDS 18744 532256 X 4811224 4811224 4811224 4633881 4633881 4633881 SCHEDULE D, PAGE 3, PART X PART X - FIN 48 FOOTNOTE THE ORGANIZATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE, HOWEVER, ANY UNRELATED BUSINESS ACTIVITIES WOULD BE SUBJECT TO INCOME TAX. MANAGEMENT HAS DETERMINED THAT THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023. THE ORGANIZATION IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL TAX-EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE, AND OTHER APPLICABLE AGENCIES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019 OR STATE INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2018. EMPOWERMENT NORTH AMERICA 21 75181 PAY VENDORS FMV false false false false false false SKI-A-THON 837510 382911 454599 69927 850 6779 213167 BLH5 GALA 371184 197542 173642 10653 50286 3360 100038 13 590427 486390 104037 106646 17574 31864 2250 191802 1799121 1066843 732278 187226 68710 42003 2250 505007 805196 -72918 CA CO VT true SCOTTY LAPP FOUNDATION PO BOX 2005 OLYMPIC VALLEY CA 96146 882165982 10385 EMPOWERMENT BIGGEST LITTLE TRAIL STEWARDSHIP 6800 S MCCARREN BLVD RENO NV 89509 262004193 35000 EMPOWERMENT SKY TAVERN 21130 MT ROSE HWY RENO NV 89511 880275590 10000 EMPOWERMENT ADAPTIVE EQUIP & SUPPORT 186 789079 COST SCHEDULE I, PAGE 1, PART I, LINE 2 ASSISTANCE TO INDIVIDUALS ARE PRIMARILY NOT PAID TO INDIVIDUALS IN CASH. APPROVED EXPENSES ARE PAID FOR DIRECTLY TO THE VENDORS PARTLY TO ENSURE PROPER USE OF THE FUNDS. DONATIONS THAT ARE MADE IN CASH ARE RELATIVELY SMALLER AND ARE GIVEN THROUGH ORGANIZATIONS WHERE TRUST ACCOUNTS WITH OVERSIGHT ARE SETUP. THESE CASH DONATIONS ARE GIVEN TO ATHLETES WHO FIT THE GRANTEE PROFILE AND TYPICALLY BECOME EMPOWERMENT ATHLETES. CONTRIBUTIONS ARE GIVEN TO ORGANIZATIONS THAT HAVE MISSION STATEMENTS THAT ARE CONSISTENT WITH THAT OF HIGH FIVES OR TO WELL KNOWN LOCAL NON-PROFITS WHOSE PROJECTS ARE CONSISTENT WITH HIGH FIVES' PROGRAMS AND HAVE HIGH VISIBILITY IN THE COMMUNITY. false false false false false false false false false ROY TUSCANY CEO 168615 1000 4877 174492 X 1 43700 X CLTHG/EQUIP/ETC 44 633243 X BEVERAGES 1 false false false SCHEDULE M, PAGE 2, PART II COLUMN (B) IS THE NUMBER OF CONTRIBUTIONS. FORM 990 FORM 990, PART IX, LINE 2 AND LINE 3 GRANTS & OTHER ASSISTANCE: THE ORGANIZATION PRIMARILY PROVIDES ASSISTANCE FOR SERVICES AND EQUIPMENT. SERVICES AND EQUIPMENT ARE PAID FOR DIRECTLY BY THE ORGANIZATION. GENERALLY, CASH IS NOT PROVIDED TO THE RECIPIENTS. A TOTAL OF 207 RECIPIENTS BENEFITED DURING 2023. THIRTY FOUR (34) WERE GREATER THAN 5,000. EXPENSE CATEGORIES AND AMOUNTS FOR 2023 ARE AS FOLLOWS... ADAPTIVE EQUIPMENT 419,599 WINTER EQUIPMENT 5,651 HEALING NETWORK 140,177 MEDICAL EQUIPMENT/HEALTH SUPPLIES 96,637 LIVING EXPENSES 27,500 PROGRAMS 14,779 DISCRETIONARY 153,324 FORM 990, PAGE 2, PART III, LINE 4A EMPOWEMENT FUND: THE EMPOWERMENT FUND PROVIDES RESOURCES AND INSPIRATION TO THOSE WHO SUFFER A LIFE-ALTERING INJURY. LIFE-ALTERING INJURIES ARE INJURIES SUCH AS SPINAL CORD INJURIES, TRAUMATIC BRAIN INJURIES, AMPUTATION OR OTHER MOBILITY-LIMITING INJURIES THAT OCCURRED IN AN ATHLETE'S LIFETIME. THE RESOURCES AND INSPIRATION WE PROVIDE COME IN THE FORM OF BOARD- APPROVED GRANT FUNDING AID TO SERVICES PROVIDERS IN SIX FUNDING CATEGORIES: ADAPTIVE EQUIPMENT, HEALING NETWORK, MEDICAL EQUIPMENT, PROGRAMS, LIVING EXPENSES, EMERGENCY CARE/INJURY EXPENSES. IN 2023 HIGH FIVES HELPED 1,101 PEOPLE RETURN TO THE SPORTS THEY LOVE ACROSS 46 STATES AND CANADA. SINCE THE ESTABLISHMENT OF HIGH FIVES, 715 PEOPLE HAVE BEEN SERVED,9.3 MILLION FUNDS HAVE BEEN DISBURSED AND OVER 1,250 GRANTS HAVE BEEN AWARDED. MILITARY TO THE MOUNTAIN: M2M IS A HIGH FIVES PROGRAM SERVICE DEMONSTRATING OUR DEEP SENSE OF APPRECIATION FOR THE MEN AND WOMEN WHO SERVE OUR CUNTRY IN THE MILITARY - SPECIFICALLY FOR THOSE VETERANS WHO HAVE SUFFERED LIFE-ALTERING INJURIES IN THE NAME OF LOYALTY TO AMERICA. THE SERVICE EXISTS AS A COLLECTIVE EFFORT BETWEEN HIGH FIVES FOUNDATION, ADAPTIVE TRAINING FOUNDATION, PALISADES TAHOE, GRANBY RANCH, NATIONAL SPORTS CENTER FOR THE DISABLED, ACHIEVE TAHOE AND CITY OF RENO ADAPTIVE. INJURED US MILITARY VETERANS ARE PROVIDED THE OPPORTUNITY TO TRAIN AT A 9- WEEK PROGRAM AT ADAPTIVE TRAINING FOUNDATION IN DALLAS, TEXAS AND CITY OF RENO ADAPTIVE IN RENO, NEVADA PREPARING FOR A WEEK OF SKIING AT PALISADES TAHOE OR AT GRANBY RANCH, INSTRUCTED BY ACHIEVE TAHOE ADAPTIVE SKI PROGRAM OR THE NATIONAL SPORTS CENTER FOR THE DISABLED - 100% FUELED AND INSPIRED BY THE HIGH FIVES FOUNDATION. ADAPTIVE CAMPS: HIGH FIVES HOSTS ADAPTIVE CAMPS THROUGHOUT THE YEAR FOR OUR ATHLETES TO PARTICIPATE IN. ADAPTIVE CAMPS SERVE AS A WAY FOR OUR ATHLETES TO TRY OUT NEW SPORTS THAT THEY MAY EVENTUALLY WANT TO PURSUE IN THE FUTURE. IN 2023 HIGH FIVES HOSTED 44 CAMPS AND HAD 293 PARTICIPANTS WITH 122 FIRST TIME EXPERIENCES. DONATED SERVICES: HIGH FIVES RECEIVED DONATED SERVICES TOTALING 60,656. 48,226 WAS FOR SERVICES RELATED TO ADAPTIVE CAMPS AND 12,430 WAS FOR LEGAL SERVICES RELATED TO MANAGEMENT AND GENERAL ADMINISTRATION. NEITHER THE INCOME NOR THE EXPENSES WERE INCLUDED IN THE AMOUNTS REPORTED AS REVENUE, EXPENSES, OR GRANTS ON THE TAX RETURN. FORM 990, PAGE 6, PART VI, LINE 2 MARK LEFANOWICZ BECCA LEFANOWICZ FAMILY FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO MAILING THE FORM 990, IT IS DISTRIBUTED VIA EMAIL TO ALL BOARD MEMBERS TO SOLICIT COMMENTS, CONCERNS, AND QUESTIONS. ALL COMMENTS, INQUIRIES, AND SUGGESTIONS ARE RESPONDED TO IN A TIMELY MANNER. FORM 990, PAGE 6, PART VI, LINE 12C ALL INTERESTED PERSONS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST. AFTER DISCLOSURE THE INTERESTED PERSON LEAVES THE MEETING AND A DISCUSSION TO DETERMINE IF AN ACTUAL CONFLICT EXISTS OCCURS. PERSONS WITH CONFLICTS ARE ALLOWED TO PRESENT AND THEN LEAVE THE ROOM. DISINTERESTED PERSONS INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION. A VOTE BY DISINTERESTED PERSONS IS HELD. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INVESTIGATION ENSUES AND IF IT IS DETERMINED THAT A VIOLATION HAS OCCURRED, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN. FORM 990, PAGE 6, PART VI, LINE 15A HIGH FIVES FOUNDATION EVALUATES THE EXECUTIVE DIRECTOR ANNUALLY ON HIS/HER PERFORMANCE. THE COMMITTEE AFTER RESEARCHING, OBTAINING, AND DOCUMENTING COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS, MAKES A RECOMMENDATION TO THE FULL BOARD FOR BOARD APPROVAL. NO MEMBER OF THE COMMITTEE WILL BE A STAFF MEMBER, THE RELATIVE OF A STAFF MEMBER, OR HAVE ANY RELATIONSHIP WITH STAFF THAT COULD PRESENT A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15B BOARD MEMBERS ARE NOT COMPENSATED. DETERMINATION OF COMPENSATION FOR KEY EMPLOYEES, IF ANY, IS THE SAME AS FOR THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 17 MISSISSIPPI, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, NORTH DAKOTA, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, VIRGINIA, WISCONSIN, WEST VIRGINIA FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. DOCUMENTS ARE DIGITIZED AND EASILY EMAILED OR SENT VIA REGULAR MAIL. ALTERNATIVELY, INTERESTED PARTIES MAY VISIT THE OFFICE TO PICK UP OR VIEW THE DOCUMENTS AS WELL. FORM 990, PART IX, LINE 11G COACHING 54,500 0 0 PHOTOGRAPHERS/VIDEO 54,239 0 0 WEBSITE & DESIGN 4,906 2,944 4,906 PHOTOGRAPHERS/VIDEO 70,000 0 0 WEBSITE DESIGN 1,963 0 0 WEBSITE DESIGN 4,906 0 0 OTHER CONTRACTED SERVICES 94,457 70 0 OTHER CONTRACTED SERVICES 130,250 0 0 DESIGN 0 63,277 0 CONSULTING 12,000 11,018 0 COMPUTER REPAIR 0 1,260 0 LEGAL FEES 0 2,850 0 TOTAL 427,221 81,419 4,906