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← HIGH FIVES NONPROFIT FOUNDATION

Form 990 for tax year 2024

Filed by HIGH FIVES NONPROFIT FOUNDATION.

Totals

Total revenue
$5,698,251
Total expenses
$4,765,363
Contributions and grants received
$5,115,640
Grants paid
$1,043,284
Program service revenue
$0
Investment income
$305,406
Other revenue
$277,205
Total assets, end of year
$3,158,074
Total liabilities, end of year
$600,386
Net assets or fund balances, end of year
$2,557,688
Program services expenses (Part IX)
$4,450,372
Management and general expenses
$155,754
Fundraising expenses
$159,237
Program service expenses (Part III)
$4,450,372

Program services were 93.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $914,539

  • 1e · Government grants (contributions)

    $5,189

  • 1f · All other contributions, gifts and grants

    $4,195,912

  • 1g · Noncash contributions included above

    $564,996

  • 3 · Investment income

    total $37,108 · excluded $37,108

  • 6a · Gross rents

    real property $58,475

  • 6c · Rental income or loss

    real property $58,475

  • 6d · Net rental income or loss

    total $58,475 · related or exempt $58,475

  • 7a · Gross sales of assets other than inventory

    securities $869,215 · other assets $17,391

  • 7b · Less cost or other basis and sales expenses

    securities $579,649 · other assets $38,659

  • 7c · Gain or loss

    securities $289,566 · other assets -$21,268

  • 7d · Net gain or loss

    total $268,298 · related or exempt $268,298

  • 8a · Fundraising events: gross income

    $1,020,426

  • 8a · Fundraising events: contributions included on line 1c

    $914,539

  • 8b · Fundraising events: direct expenses

    $806,573

  • 8c · Net income from fundraising events

    total $213,853 · excluded $213,853

  • 9a · Gaming: gross income

    $4,054

  • 9c · Net income from gaming

    total $4,054 · excluded $4,054

  • 10a · Gross sales of inventory

    $17,583

  • 10b · Cost of goods sold

    $16,760

  • 10c · Net income from sales of inventory

    total $823 · related or exempt $823

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $23,320 · program services $23,320

  • 2 · Grants to domestic individuals

    total $894,669 · program services $894,669

  • 3 · Grants to foreign organizations and individuals

    total $125,295 · program services $125,295

  • 5 · Compensation of officers, directors and key employees

    total $194,871 · program services $126,666 · management and general $38,974 · fundraising $29,231

  • 7 · Other salaries and wages

    total $1,071,091 · program services $927,302 · management and general $47,897 · fundraising $95,892

  • 9 · Other employee benefits

    total $138,283 · program services $116,175 · management and general $8,119 · fundraising $13,989

  • 10 · Payroll taxes

    total $102,097 · program services $85,292 · management and general $6,800 · fundraising $10,005

  • 11c · Fees: accounting

    total $85,052 · program services $79,098 · management and general $5,954

  • 11g · Fees: other

    total $387,656 · program services $380,450 · management and general $7,206

  • 12 · Advertising and promotion

    total $25,556 · program services $23,767 · management and general $1,789

  • 13 · Office expenses

    total $89,404 · program services $85,085 · management and general $4,319

  • 16 · Occupancy

    total $298,494 · program services $285,795 · management and general $5,229 · fundraising $7,470

  • 17 · Travel

    total $334,012 · program services $315,528 · management and general $18,484

  • 22 · Depreciation, depletion and amortization

    total $80,589 · program services $80,589

  • 23 · Insurance

    total $44,008 · program services $39,557 · management and general $1,801 · fundraising $2,650

  • 24a · Other expenses: SUPPLIES AND UNIFORMS

    total $378,834 · program services $378,686 · management and general $148

  • 24b · Other expenses: ADAPTIVE CAMP EXPENSE

    total $240,462 · program services $240,462

  • 24c · Other expenses: FOOD

    total $105,667 · program services $105,667

  • 24d · Other expenses: DUES AND SUBSCRIPTIONS

    total $40,155 · program services $38,383 · management and general $1,772

  • 24e · All other expenses

    total $105,848 · program services $98,586 · management and general $7,262

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $496,028 · end of year $694,748

  • 2 · Savings and temporary cash investments

    beginning of year $1,010,423 · end of year $1,059,586

  • 3 · Pledges and grants receivable

    beginning of year $66,794 · end of year $198,829

  • 8 · Inventories for sale or use

    beginning of year $52,988 · end of year $21,465

  • 9 · Prepaid expenses and deferred charges

    beginning of year $47,040 · end of year $23,425

  • 10a · Land, buildings and equipment: cost or other basis

    $1,268,713

  • 10b · Land, buildings and equipment: accumulated depreciation

    $308,032

  • 10c · Land, buildings and equipment, net

    beginning of year $865,359 · end of year $960,681

  • 11 · Investments: publicly traded securities

    end of year $199,340

  • 17 · Accounts payable and accrued expenses

    beginning of year $94,763 · end of year $91,700

  • 25 · Other liabilities

    beginning of year $532,256 · end of year $508,686

  • 27 · Net assets without donor restrictions

    beginning of year $968,382 · end of year $1,267,540

  • 28 · Net assets with donor restrictions

    beginning of year $943,231 · end of year $1,290,148

Mission and programs · 2024

Mission

HIGH FIVES NON-PROFIT FOUNDATION FOCUSES ON PREVENTING LIFE-CHANGING INJURIES AND PROVIDES RESOURCES AND HOPE IF THEY HAPPEN.

  • 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.

    Expenses $4,091,338 · Grants $1,043,284

  • 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.

    Expenses $320,742

  • 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.

    Expenses $38,292

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Roy Tuscany

    CEO

    Total calculated
    $200,716
    From this org
    $194,870
    From related orgs
    $0
    Other
    $5,846
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $194,870
    Bonus
    not reported
    Other
    not reported
    Deferred
    $5,846
    Nontaxable benefits
    not reported
    Filer's total
    $200,716

  • Jamison Blair

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Tim Burr

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Matt Francis

    LEGAL REPRES

    Total calculated
    $0
    Hours/week
    1

  • Bill Hudson

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Dan Kelsay

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Sydney Kirby

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Courtney Laggner

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Mark Lefanowicz

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Ken Mowad

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Chris Nicholas

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Katie Ramirez

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Katie Steinharter

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Anthony Thomas

    MEMBER AT LA

    Total calculated
    $0
    Hours/week
    1

  • Brady Dolan

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Tyler Lightcap

    EMERITUS CHA

    Total calculated
    $0
    Hours/week
    1

  • Luka Starmer

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Susan Stone

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2024
Filed
16 October 2025
IRS schema version
2024v5.0
Source object
202542939349301359

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