2023-11-15T17:31:05-06:00 2022-12-31 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2022-01-01 954453586 HAPPY TRAILS FOR KIDS HAPP 3104500875 2525 OCEAN PARK BLVD 104 SANTA MONICA CA 90405 LINDSAY ELLIOTT EXECUTIVE DIRECTOR 3104500875 2023-11-15 1 LINDSAY ELLIOTT 999009999 0 LAUREN A HAVERLOCK P00545829 8185771900 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LINDSAY ELLIOTT 2525 OCEAN PARK BLVD 104 SANTA MONICA CA 90405 1472271 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 65 110 0 0 863884 1444542 0 0 2284 929 -78305 -61253 787863 1384218 4250 0 0 0 276677 271774 0 0 34989 349783 474304 630710 746078 157153 638140 542705 1202844 17823 53589 524882 1149255 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 302608 0 0 HAPPY TRAILS FOR KIDS PROVIDED RECREATIONAL SUMMER CAMP OPPORTUNITIES AT NO COST TO APPROXIMATELY 300 CHILDREN IN THE FOSTER CARE SYSTEM. 245274 0 0 HAPPY TRAILS FOR KIDS PROVIDED ADDITIONAL RECREATIONAL CAMP OPPORTUNITIES AT NO COST TO APPROXIMATELY 125 CHILDREN IN THE FOSTER CARE SYSTEM. 547882 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 10 0 1 65 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 101877 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 CHARLOTTE HUNT HARVEY BOARD MEMBER AS OF 08/22 0.10 X 0 0 0 DEANNA COOKE BOARD MEMBER 0.10 X 0 0 0 RONDA JACKSON BOARD MEMBER AS OF 09/22 0.10 X 0 0 0 101877 0 0 1 0 0 0 0 295111 349148 800283 31638 1444542 929 929 26800 295111 88053 -61253 -61253 1384218 0 0 -60324 101302 50651 30391 20260 148936 144393 4543 21536 17091 2857 1588 150 150 20150 20150 69677 14290 53941 1446 20124 8247 5271 6606 91385 76948 10945 3492 446 446 199781 176913 21348 1520 23135 17671 5464 36 36 25036 25036 STORAGE 7907 7907 FOOD/MEALS 5657 3674 1906 77 BANK AND MERCHANT FEES 5403 5403 EVENT EXPENSE 3850 3850 1567 1211 356 746078 547882 163207 34989 354739 1009585 74973 77080 1776 33010 46673 79983 67730 542705 1202844 2008 53589 15815 0 17823 53589 X 0 0 0 0 524882 1149255 524882 1149255 542705 1202844 638140 -13768 0 X 0 0 0 X 497018 642862 524549 863884 1444542 3972855 497018 642862 524549 863884 1444542 3972855 891009 3081846 67 76 111 2284 929 3467 3976322 5814 0.77500 0.74080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED TASTE OF CAMP 321911 295111 26800 29900 58153 321911 295111 26800 29900 58153 88053 -61253 X 1 1738 FAIR MARKET VALUE X CABO VILLA 1 11900 X PORTUGAL 1 6000 X PALM DESERT HOME 1 5000 X FRANK GEHRY SAILBOAT 1 3000 X YOU'R SO LA PACKAGE 1 2000 X TERRANEA STAYCATION 1 2000 0 0 0 PART I, COLUMN (B): THE NUMBER IN PART I COLUMN (B) REPRENSENTS 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 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 CURRENT CENTER FOR NONPROFIT MANAGEMENT COMPENSATION AND BENEFITS REPORT). 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.