2025-10-20T16:14:45-04:00 2024-12-31 953437527 SITKOFFO'NEIL ACCOUNTANCY CORPORATION 10099 EAST RIVER STREET TRUCKEE CA 96161 990 2024-01-01 264275773 HIGH FIVES NONPROFIT FOUNDATION HIGH 5305874453 10775 PIONEER TRAIL SUITE 108 TRUCKEE CA 96161 ROY TUSCANY CEO 8025229838 2025-10-16 false NANCY HERRERA P01498876 5305873200 2025-10-16 2024 2025-03-06 01:10:19Z SUSAN STONE 10775 PIONEER TRAIL SUITE 108 TRUCKEE CA 96161 7139892 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 17 200 0 4882952 5115640 0 -37895 305406 -33833 277205 4811224 5698251 929408 1043284 0 975705 1506342 0 159237 2728768 2215737 4633881 4765363 177343 932888 2538632 3158074 627019 600386 1911613 2557688 X HIGH FIVES NON-PROFIT FOUNDATION FOCUSES ON PREVENTING LIFE-CHANGING INJURIES AND PROVIDES RESOURCES AND HOPE IF THEY HAPPEN. false false 4091338 1043284 EMPOWEMENT FUND: THE EMPOWERMENT FUND PROVIDES FINANCIAL SUPPORT AND EQUIPMENT TO LIFE-CHANGING INJURY SURVIVORS IN THE FORM OF BOARD-APPROVED GRANTS FOR ADAPTIVE SPORTS EQUIPMENT, HOME/VEHICLE MODIFICATIONS, THE HIGH FIVES HEALING NETWORK, MEDICAL EQUIPMENT, AND EMERGENCY CARE/INJURY EXPENSES. LIFE-CHANGING INJURIES INCLUDE SPINAL CORD INJURIES (SCI), TRAUMATIC BRAIN INJURIES (TBI), AMPUTATIONS, OR OTHER MOBILITY-LIMITING INJURIES. SINCE 2009, THE FOUNDATION HAS DISBURSED NEARLY 11 MILLION IN EMPOWERMENT FUNDING TO OVER 1,000 TRAUMATIC INJURY SURVIVORS IN 47 STATES AND TERRITORIES PLUS CANADA. IN THESE 16 YEARS, WE'VE PROVIDED 384 ADAPTIVE BIKES, 157 FULL SETS OF SKIING EQUIPMENT, AND 54 SURF/KITEBOARDS TO HIGH FIVES ATHLETES ACROSS NORTH AMERICA, ENABLING SURVIVORS TO REDISCOVER THEIR IDENTITY THROUGH SPORT. MILITARY TO THE MOUNTAIN: MILITARY TO THE MOUNTAINS (M2M) IS AN ADAPTIVE WINTER SPORTS CAMP OF HIGH FIVES FOUNDATION THAT INTRODUCES 30+ VETERANS AND FIRST RESPONDERS ANNUALLY TO THE HEALING EFFECTS OF SKIING AND SNOWBOARDING AT RENOWNED RESORTS IN THE WESTERN U.S. THE PROGRAM INITIATES WITH NINE WEEKS OF INTENSIVE TRAINING AT THE ADAPTIVE TRAINING FOUNDATION IN TEXAS OR THROUGH CITY OF RENO PARKS AND RECREATION DEPARTMENT FOLLOWED BY A WEEK OF ADAPTIVE WINTER SPORTS AT PALISADES TAHOE IN CALIFORNIA OR SOLITUDE MOUNTAIN RESORT IN UTAH. M2M TELLS THE STORIES OF U.S. VETERANS AND FIRST RESPONDERS WHO CHOOSE TO EMBRACE GOAL SETTING AND ATHLETICISM AS A WAY TO ENJOY LIFE AND ALL OF ITS CHALLENGES. THIS PROGRAM, WHICH IS 100% FREE FOR PARTICIPANTS (INCLUDING TRAVEL, LODGING, MEALS, LIFT TICKETS, LESSONS/COACHING, ADAPTIVE SPORTING EQUIPMENT RENTALS, SAFETY GEAR, WINTER SPORTS APPAREL, AND MORE), DEMONSTRATES OUR DEEP SENSE OF APPRECIATION FOR THE MEN AND WOMEN WHO SERVE OUR COUNTRY AND WHO HAVE SUSTAINED LIFE- CHANGING INJURIES. 250 VETERANS AND FIRST RESPONDERS HAVE PARTICIPATED SINCE THIS PROGRAM WAS ESTABLISHED IN 2015. ADAPTIVE CAMPS: HIGH FIVES FOUNDATION HOSTS 50-60 ADAPTIVE SPORTS CAMPS EACH YEAR IN WHICH WE TAKE SMALL GROUPS OF ADAPTIVE ATHLETES ALL OVER THE COUNTRY, FROM SKI RESORTS IN VERMONT TO MOUNTAIN BIKE TRAILS OF NEVADA TO BEACHES ON MAUI, TO HONE THEIR SKILLS IN FIVE MAIN PILLARS OF SPORT: FLY FISHING, MOTOR-FED SPORTS, MOUNTAIN BIKING, SKIING/SNOWBOARDING, AND SURFING. SINCE ESTABLISHMENT, WE'VE HOSTED 236 ADAPTIVE SPORTS CAMPS WITH OVER 750 INDIVIDUALS EXPERIENCING A NEW SPORT FOR THE FIRST TIME AND 1,650 TOTAL PARTICIPANTS. DONATED SERVICES: HIGH FIVES RECEIVED DONATED SERVICES TOTALING 23,780. 250 WAS FOR SERVICES RELATED TO ADAPTIVE CAMPS AND 23,530 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. 320742 C.R. JOHNSON HEALING CENTER: THE C.R. JOHNSON (CRJ) HEALING CENTER IS A 10,000 SQUARE FOOT, 100% ACCESSIBLE GYM, WORKSPACE, AND WELLNESS FACILITY LOCATED WITHIN HIGH FIVES HEADQUARTERS IN TRUCKEE, CA, OFFERING VITAL RESOURCES FOR LOCAL ATHLETES AND VETERANS WITH LIFE-CHANGING INJURIES TO PROGRESS THROUGH THEIR RECOVERY. WE OFFER HEALING THERAPIES SUCH AS ACUPUNCTURE, CHIROPRACTIC, COLD PLUNGING, INFRARED SAUNA, MASSAGE, NEUROKINETIC PILATES, RESTORATIVE STRETCHING, PERSONAL TRAINING, AND PHYSICAL THERAPY. WE'VE HAD OVER 57,300 VISITS TO THE CRJ HEALING CENTER SINCE ITS ESTABLISHMENT IN 2010 AND HAVE PROVIDED NEARLY 13,000 FREE WORKOUTS SESSIONS. 38292 B.A.S.I.C.S.: OUR B.A.S.I.C.S. (BEING AWARE AND SAFE IN CRITICAL SITUATIONS) PROGRAM WAS CREATED TO ENGAGE YOUNG ATHLETES TO PROMOTE SMART DECISION-MAKING IN THE MOUNTAINS. IN THE FORM OF SHORT, PSA-STYLE VIDEOS, THIS NATIONAL SKI AREAS ASSOCIATION (NSAA)-APPROVED, FREE ONLINE SERIES IS AVAILABLE TO EVERYONE FROM SCHOOL-AGED CHILDREN TO INDUSTRY PROFESSIONALS. THIS PROGRAM HAS MORE THAN 801,000 VIEWS, AND OUR 2025 CAMPAIGN COVERS THE IMPORTANT TOPIC OF DEEP SNOW SAFETY. 4450372 true true false false false false false false false true true false false false true true true false false false false true 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 48 0 true 17 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 ME 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 50.00 X 194870 0 5846 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 194870 5846 1 false true false 914539 5189 4195912 564996 5115640 37108 37108 58475 58475 58475 58475 869215 17391 579649 38659 289566 -21268 268298 268298 1020426 914539 806573 213853 213853 4054 4054 4054 17583 16760 823 823 5698251 327596 255015 23320 23320 894669 894669 125295 125295 194871 126666 38974 29231 1071091 927302 47897 95892 138283 116175 8119 13989 102097 85292 6800 10005 85052 79098 5954 387656 380450 7206 25556 23767 1789 89404 85085 4319 298494 285795 5229 7470 334012 315528 18484 80589 80589 44008 39557 1801 2650 SUPPLIES AND UNIFORMS 378834 378686 148 ADAPTIVE CAMP EXPENSE 240462 240462 FOOD 105667 105667 DUES AND SUBSCRIPTIONS 40155 38383 1772 105848 98586 7262 4765363 4450372 155754 159237 496028 694748 1010423 1059586 66794 198829 52988 21465 47040 23425 1268713 308032 865359 960681 199340 2538632 3158074 94763 91700 532256 508686 627019 600386 X 968382 1267540 943231 1290148 1911613 2557688 2538632 3158074 932888 -286813 X false true X true false X 2218801 3245047 3651917 4882952 5115640 19114357 2218801 3245047 3651917 4882952 5115640 19114357 986793 18127564 12133 30565 16307 14827 37108 110940 142849 360450 492045 738092 1024480 2757916 21983213 450993 0.82460 0.87180 X PART II, LINE 10 OTHER REIMB, ETC... 1,733,436 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 510400 475188 19571 535070 555860 6620 14755 510400 615877 15214 15881 555860 258828 326484 30565 615877 222399 18843 15919 258828 1.00000 false false 1268713 308032 960681 960681 LEASE LIABILITY 453059 TRUCK LOAN 48354 CREDIT CARDS 7273 508686 X 5698251 5698251 5698251 4765363 4765363 4765363 SCHEDULE D, PAGE 3, PART X 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, 2024. 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 10000 EMPOWERMENT NORTH AMERICA 33 114295 PAY VENDORS FMV false false false false false false SKI-A-THON 706116 208880 497236 56605 1553 73096 BLH5 GALA 427134 149463 277671 35180 48156 2290 98946 8 653157 482960 170197 225880 14878 56502 127917 1786407 841303 945104 317665 14878 106211 2290 299959 741003 204101 CA CO VT true STOKE FOR LIFE 1834 KENT PLACE VISTA CA 92084 811207879 15000 EMPOWERMENT ADAPTIVE EQUIP & SUPPORT 187 894669 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 194870 5846 200716 X 3 5010 X CLTHG/EQUIP/ETC 71 559986 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 220 RECIPIENTS BENEFITED DURING 2024. TWENTY TWO (22) WERE GREATER THAN 5,000. EXPENSE CATEGORIES AND AMOUNTS FOR 2024 ARE AS FOLLOWS... ADAPTIVE EQUIPMENT 435,569 HEALING NETWORK 156,659 MEDICAL EQUIPMENT/HEALTH SUPPLIES 90,444 LIVING EXPENSES 16,000 PROGRAMS 23,186 DISCRETIONARY 287,107 FORM 990, PAGE 2, PART III, LINE 4A EMPOWEMENT FUND: THE EMPOWERMENT FUND PROVIDES FINANCIAL SUPPORT AND EQUIPMENT TO LIFE-CHANGING INJURY SURVIVORS IN THE FORM OF BOARD-APPROVED GRANTS FOR ADAPTIVE SPORTS EQUIPMENT, HOME/VEHICLE MODIFICATIONS, THE HIGH FIVES HEALING NETWORK, MEDICAL EQUIPMENT, AND EMERGENCY CARE/INJURY EXPENSES. LIFE-CHANGING INJURIES INCLUDE SPINAL CORD INJURIES (SCI), TRAUMATIC BRAIN INJURIES (TBI), AMPUTATIONS, OR OTHER MOBILITY-LIMITING INJURIES. SINCE 2009, THE FOUNDATION HAS DISBURSED NEARLY 11 MILLION IN EMPOWERMENT FUNDING TO OVER 1,000 TRAUMATIC INJURY SURVIVORS IN 47 STATES AND TERRITORIES PLUS CANADA. IN THESE 16 YEARS, WE'VE PROVIDED 384 ADAPTIVE BIKES, 157 FULL SETS OF SKIING EQUIPMENT, AND 54 SURF/KITEBOARDS TO HIGH FIVES ATHLETES ACROSS NORTH AMERICA, ENABLING SURVIVORS TO REDISCOVER THEIR IDENTITY THROUGH SPORT. MILITARY TO THE MOUNTAIN: MILITARY TO THE MOUNTAINS (M2M) IS AN ADAPTIVE WINTER SPORTS CAMP OF HIGH FIVES FOUNDATION THAT INTRODUCES 30+ VETERANS AND FIRST RESPONDERS ANNUALLY TO THE HEALING EFFECTS OF SKIING AND SNOWBOARDING AT RENOWNED RESORTS IN THE WESTERN U.S. THE PROGRAM INITIATES WITH NINE WEEKS OF INTENSIVE TRAINING AT THE ADAPTIVE TRAINING FOUNDATION IN TEXAS OR THROUGH CITY OF RENO PARKS AND RECREATION DEPARTMENT FOLLOWED BY A WEEK OF ADAPTIVE WINTER SPORTS AT PALISADES TAHOE IN CALIFORNIA OR SOLITUDE MOUNTAIN RESORT IN UTAH. M2M TELLS THE STORIES OF U.S. VETERANS AND FIRST RESPONDERS WHO CHOOSE TO EMBRACE GOAL SETTING AND ATHLETICISM AS A WAY TO ENJOY LIFE AND ALL OF ITS CHALLENGES. THIS PROGRAM, WHICH IS 100% FREE FOR PARTICIPANTS (INCLUDING TRAVEL, LODGING, MEALS, LIFT TICKETS, LESSONS/COACHING, ADAPTIVE SPORTING EQUIPMENT RENTALS, SAFETY GEAR, WINTER SPORTS APPAREL, AND MORE), DEMONSTRATES OUR DEEP SENSE OF APPRECIATION FOR THE MEN AND WOMEN WHO SERVE OUR COUNTRY AND WHO HAVE SUSTAINED LIFE- CHANGING INJURIES. 250 VETERANS AND FIRST RESPONDERS HAVE PARTICIPATED SINCE THIS PROGRAM WAS ESTABLISHED IN 2015. ADAPTIVE CAMPS: HIGH FIVES FOUNDATION HOSTS 50-60 ADAPTIVE SPORTS CAMPS EACH YEAR IN WHICH WE TAKE SMALL GROUPS OF ADAPTIVE ATHLETES ALL OVER THE COUNTRY, FROM SKI RESORTS IN VERMONT TO MOUNTAIN BIKE TRAILS OF NEVADA TO BEACHES ON MAUI, TO HONE THEIR SKILLS IN FIVE MAIN PILLARS OF SPORT: FLY FISHING, MOTOR-FED SPORTS, MOUNTAIN BIKING, SKIING/SNOWBOARDING, AND SURFING. SINCE ESTABLISHMENT, WE'VE HOSTED 236 ADAPTIVE SPORTS CAMPS WITH OVER 750 INDIVIDUALS EXPERIENCING A NEW SPORT FOR THE FIRST TIME AND 1,650 TOTAL PARTICIPANTS. DONATED SERVICES: HIGH FIVES RECEIVED DONATED SERVICES TOTALING 23,780. 250 WAS FOR SERVICES RELATED TO ADAPTIVE CAMPS AND 23,530 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 MINNESOTA, 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.