2022-11-15T15:30:55-06:00 2021-12-31 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2021-01-01 954453586 HAPPY TRAILS FOR KIDS HAPP 3104500875 2525 OCEAN PARK BLVD 104 SANTA MONICA CA 90405 SUSAN ABRAMS PRESIDENT 3104500875 2022-11-14 1 SUSAN ABRAMS 999009999 LAUREN A HAVERLOCK P00545829 8185771900 2022-11-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z SUSAN ABRAMS 2525 OCEAN PARK BLVD 104 SANTA MONICA CA 90405 881168 0 X HTTPS://WWW.HAPPYTRAILSFORKIDS.ORG/ X 1993 CA TO PROVIDE CHILDREN IN FOSTER CARE WITH ENRICHING OUTDOOR ADVENTURES, INVALUABLE MENTORSHIPS,AND A YEAR ROUND COMMUNITY, WHERE YOUTH ARE GIVEN OPPORTUNITIESTO 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 INTERVENTIONIN COMBATING THE CHALLENGES OF FOSTER CARE AND PROMOTINGSUCCESS. 8 7 53 75 0 0 524549 863884 0 0 111 2284 -2312 -78305 522348 787863 0 4250 0 0 166879 276677 0 0 30167 215165 349783 382044 630710 140304 157153 383952 542705 18404 17823 365548 524882 X 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. 0 0 313867 4250 0 HAPPY TRAILS FOR KIDS PROVIDED RECREATIONAL SUMMER CAMP OPPORTUNITIES AT NO COST TO APPROXIMATELY 220 CHILDREN IN THE FOSTER CARE SYSTEM. 157767 0 0 HAPPY TRAILS FOR KIDS PROVIDED ADDITIONAL RECREATIONAL CAMP OPPORTUNITIES AT NO COST TO APPROXIMATELY 100 CHILDREN IN THE FOSTER CARE SYSTEM. 471634 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 34 0 1 53 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 7 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 0 0 CA X MARK HIKIN 3104527979 2525 OCEAN PARK BLVD 104 SANTA MONICA CA 90405 JONATHAN ABRAMS CHAIRMAN 5.00 X X 0 0 0 SUSAN ABRAMS PRESIDENT 10.00 X X 0 0 0 LINDSAY ELLIOTT EXECUTIVE DIRECTOR 40.00 X X 84728 0 0 MARK HIKIN SECRETARY/TREASURER 5.00 X X 0 0 0 JEFFREY SCHWARTZ BOARD MEMBER 5.00 X 0 0 0 ERIKA FRANK BOARD MEMBER 0.10 X 0 0 0 MICHAEL LEIAGHAT BOARD MEMBER (THROUGH 6/2021) 0.10 X 0 0 0 DEANNA COOKE BOARD MEMBER 0.10 X 0 0 0 JASON GILLILAND BOARD MEMBER 0.10 X 0 0 0 84728 0 0 0 0 0 0 0 266111 92028 505745 11015 863884 2284 2284 15000 266111 93305 -78305 -78305 787863 0 0 -76021 X 750 750 3500 3500 84128 42064 25238 16826 171274 171274 21275 18055 1894 1326 20715 20715 73837 42100 31662 75 13565 1225 5103 7237 30465 22091 4680 3694 1040 1040 105785 91016 14769 23759 18355 5404 172 172 23721 23721 SUPPLIES 29156 27445 1666 45 BANK AND MERCHANT FEES 13530 12566 964 EQUIPMENT RENTAL AND MA 7471 7471 EVENT EXPENSE 5225 1225 4000 1342 1342 630710 471634 128909 30167 281658 354739 60983 74973 16000 33010 25311 79983 383952 542705 18404 2008 0 15815 18404 17823 X 0 0 0 0 365548 524882 365548 524882 383952 542705 157153 2181 0 X 0 0 0 X 342805 497018 642862 524549 863884 2871118 342805 497018 642862 524549 863884 2871118 742156 2128962 25 67 76 111 2284 2563 2873681 53532 0.74080 0.66040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 PPP LOAN 15815 15815 TASTE OF CAMP 281111 266111 15000 10000 11825 71480 281111 266111 15000 10000 11825 71480 93305 -78305 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 EXECUTIVE BASE SALARY AND ANNUAL BONUSES ARE DETERMINED BY THE INDEPENDENT BOARD MEMBERS, LED BY THE INDEPENDENT CHAIRMAN. THE BASE SALARY IS CONTRACTUAL AND DERIVED FROM STUDIES BY INDEPENDENT WRITTEN SOURCES (WITH PRIMARY RELIANCE ON THE MOST RECENT CHARITY NAVIGATOR STUDY (2016)). ANNUAL BONUSES FOLLOW A FORMAL WRITTEN EVALUATION BY THE INDEPENDENT BOARD MEMBERS OF (A) EXECUTIVE PERFORMANCE, (B) ORGANIZATIONAL FINANCIALS AND (C) COMPARABILITY DATA (PROVIDED VERBALLY BY THE INDEPENDENT CHAIRMAN). 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. FORM 990, PART IX, LINE 11G OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 42,100. MANAGEMENT AND GENERAL EXPENSES 27,600. FUNDRAISING EXPENSES 75. TOTAL EXPENSES 69,775. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,062. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,062.