Happy Trails Childrens Foundation

Nonprofit profile at a glance

EIN
953872257
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Apple Valley, CA, USA
Phone
7609545619
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Reported finances

Revenue
$221,129
Expenses
$322,090
Assets
$2,140,741
Liabilities
$39,306

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Bob Tinsley (President)

People named in this filing

  • Jim Murray (1st Vice Pres)
  • Robert FitzSimmons (Treasurer)
  • Esther Mears (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the prevention and treatment of child abuse.

What it reported doing in 2024

The organiation provides a shelter for abused children. It also actively raises funds for the construction of additional facilities for abused children.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 86
  • Accountability: 58
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.8%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -45.7%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 6.65; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -8.2% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.8% of spending went to programs
  • Governance: 6 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $286K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.