2025-11-17T13:27:19-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2024-01-01 954453586 HAPPY TRAILS FOR KIDS HAPP 3104500875 2525 OCEAN PARK BLVD 104 SANTA MONICA CA 90405 LINDSAY ELLIOTT EXECUTIVE DIRECTOR 3104500875 2025-11-16 1 0 LAUREN A HAVERLOCK P00545829 8185771900 2025-11-16 2024 2025-03-06 01:10:19Z LINDSAY ELLIOTT 2525 OCEAN PARK BLVD 104 SANTA MONICA CA 90405 1255672 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 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. 8 7 84 115 0 0 1057641 1142765 0 0 4117 33108 -86582 -37189 975176 1138684 1500 2500 0 0 351840 387000 0 0 58996 699538 782117 1052878 1171617 -77702 -32933 1195625 1519016 1778 342966 1193847 1176050 X 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. 0 0 935631 2500 0 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. 935631 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 84 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 LINDSAY ELLIOTT EXECUTIVE DIRECTOR 40.00 X X 100745 0 0 JONATHAN ABRAMS CHAIRMAN 5.00 X X 0 0 0 SUSAN ABRAMS PRESIDENT 10.00 X X 0 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 DEANNA COOKE BOARD MEMBER 0.10 X 0 0 0 CHARLOTTE HUNT HARVEY BOARD MEMBER 0.10 X 0 0 0 RONDA JACKSON BOARD MEMBER 0.10 X 0 0 0 100745 0 0 1 0 0 0 0 282583 362320 497862 61200 1142765 33108 33108 79799 282583 116988 -37189 -37189 1138684 0 0 -4081 X 2500 2500 98230 50373 30223 17634 254443 231765 22678 34327 27462 5149 1716 38000 30400 5700 1900 133038 106430 19956 6652 22172 17737 3326 1109 5000 4000 750 250 382896 294917 65984 21995 64954 51963 9743 3248 31673 25338 4751 1584 EVENT EXPENSE 44679 44679 OPERATING EXPENSES 26459 21167 3969 1323 FOOD 15124 11708 2562 854 MISCELLANEOUS EXPENSES 14656 11726 2199 731 3466 3466 1171617 935631 176990 58996 146555 1033957 77319 3924 15000 1130 557488 375772 413133 90363 1195625 1519016 1778 2966 340000 1778 342966 X 1193847 1176050 1193847 1176050 1195625 1519016 -32933 18033 -2897 0 X 0 1 X 1 0 X 524549 863884 1444542 1057641 1199766 5090382 125000 125000 524549 863884 1444542 1057641 1324766 5215382 673143 4542239 111 2284 929 4117 33108 40549 5255931 0.86420 0.81830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1548505 18033 274800 292833 1255672 -116988 -116988 1138684 1563405 274800 116988 391788 1171617 0 1171617 PART X, LINE 2: THE ORGANIZATION IS A PUBLIC CHARITY THAT HAS OBTAINED AN EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE IRC) AND CALIFORNIA STATE INCOME TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. DURING THE YEAR ENDED DECEMBER 31, 2024, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, THE ORGANIZATION RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED IN AN AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. TO DATE, THE ORGANIZATION HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION RECOGNIZES POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. DURING THE YEAR ENDED DECEMBER 31, 2024, THE ORGANIZATION DID NOT PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -116,988. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 116,988. TASTE OF CAMP 362382 282583 79799 18000 73991 24997 362382 282583 79799 18000 73991 24997 116988 -37189 0 0 0 0 0 0 0 1 0 PART I, LINE 7 CANDIS WATSON, GENERAL COUNSEL AND CHIEF OPERATING OFFICER, RECEIVED A $10,250 NON-FIXED BONUS PAYMENT IN 2024. X PROGRAM SUPPLIES 2 45000 FAIR MARKET VALUE X CAMPER ENRICHMENT 2 6900 FAIR MARKET VALUE X FOOD 1 3600 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. 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. FORM 990, PART IX, LINE 11G WEBSITE SERVICES: PROGRAM SERVICE EXPENSES 443. MANAGEMENT AND GENERAL EXPENSES 83. FUNDRAISING EXPENSES 28. TOTAL EXPENSES 554. CONSULTING FEES: PROGRAM SERVICE EXPENSES 78,212. MANAGEMENT AND GENERAL EXPENSES 14,665. FUNDRAISING EXPENSES 4,888. TOTAL EXPENSES 97,765. LIVESCAN FEES: PROGRAM SERVICE EXPENSES 100. MANAGEMENT AND GENERAL EXPENSES 19. FUNDRAISING EXPENSES 6. TOTAL EXPENSES 125. CONTRACT FEES: PROGRAM SERVICE EXPENSES 25,001. MANAGEMENT AND GENERAL EXPENSES 4,688. FUNDRAISING EXPENSES 1,563. TOTAL EXPENSES 31,252. ACCOUNT FEES: PROGRAM SERVICE EXPENSES 2,674. MANAGEMENT AND GENERAL EXPENSES 501. FUNDRAISING EXPENSES 167. TOTAL EXPENSES 3,342.