Civic Intelligence

Terra Manor DBA Hugs Foster Family Agency

EIN 33-0769368 • 501(c)3 • Murrieta, CA

Profile

Terra manor, inc, dba hugs foster familiy agency belives every child deserves to live in a safe, secure and loving home. We look for only high quality home in the orange, san bernardino and riverside counties who meet this standard to ensure the progress of each child, foster parents maintain on-going training throughout the year and evaluations are made to ensure each childs development.

29970 Technology Drive 222Murrieta, CA 92563

www.hugsffa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.93x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.11x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

31st percentile

-3.6%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$323,908

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 20.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

5th percentile

-39%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-9.3%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$188,000

Down $120,202 (-39%) from 2023

Liabilities

Down

$175,573

Down $63,213 (-26%) from 2023

Net Assets

Down

$12,427

Down $56,989 (-82%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin31st percentile

Revenue

Down

$1,564,627

Down $159,580 (-9.3%) from 2023

Expenses

Down

$1,621,616

Down $188,292 (-10%) from 2023

Net Income

Up

-$56,989

Up $28,712 (+34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2014: $798,398Liabilities 2014: $725,406Net Assets 2014: $72,9922014Assets 2016: $1,243,449Liabilities 2016: $881,797Net Assets 2016: $361,6522016Assets 2017: $227,307Liabilities 2017: $32,671Net Assets 2017: $194,6362017Assets 2018: $236,433Liabilities 2018: $15,916Net Assets 2018: $220,5172018Assets 2019: $257,564Liabilities 2019: $338,395Net Assets 2019: -$80,8312019Assets 2020: $439,269Liabilities 2020: $339,803Net Assets 2020: $99,4662020Assets 2021: $419,750Liabilities 2021: $249,073Net Assets 2021: $170,6772021Assets 2022: $485,021Liabilities 2022: $329,904Net Assets 2022: $155,1172022Assets 2023: $308,202Liabilities 2023: $238,786Net Assets 2023: $69,4162023Assets 2024: $188,000Liabilities 2024: $175,573Net Assets 2024: $12,4272024

Highlighted filing

2024

Assets$188,000
Liabilities$175,573
Net Assets$12,427
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,799,583Expenses 2014: $1,836,403Net Income 2014: -$36,8202014Revenue 2016: $3,469,845Expenses 2016: $3,367,351Net Income 2016: $102,4942016Revenue 2017: $2,322,575Expenses 2017: $2,822,063Net Income 2017: -$499,4882017Revenue 2018: $2,306,132Expenses 2018: $2,280,251Net Income 2018: $25,8812018Revenue 2019: $1,451,462Expenses 2019: $1,652,121Net Income 2019: -$200,6592019Revenue 2020: $1,954,232Expenses 2020: $1,773,935Net Income 2020: $180,2972020Revenue 2021: $2,007,618Expenses 2021: $1,936,407Net Income 2021: $71,2112021Revenue 2022: $1,860,222Expenses 2022: $1,875,782Net Income 2022: -$15,5602022Revenue 2023: $1,724,207Expenses 2023: $1,809,908Net Income 2023: -$85,7012023Revenue 2024: $1,564,627Expenses 2024: $1,621,616Net Income 2024: -$56,9892024

Highlighted filing

2024

Revenue$1,564,627
Expenses$1,621,616
Net Income-$56,989
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$188,000
Liabilities
$175,573
Net assets
$12,427
Revenue
$1,564,627
Expenses
$1,621,616
Net income
-$56,989
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.18$0.01$1.56$1.62$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.31$0.24$0.07$1.72$1.81$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.49$0.33$0.16$1.86$1.88$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.25$0.17$2.01$1.94$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.34$0.10$1.95$1.77$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.34$0.08$1.45$1.65$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.02$0.22$2.31$2.28$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.23$0.03$0.19$2.32$2.82$0.50
2016Detailed filing. Detailed filing data is available for this year.$1.24$0.88$0.36$3.47$3.37$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.73$0.07$1.80$1.84$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,564,627
Mission and Program Overview

Mission

Terra Manor, Inc. d.b.a. HUGS Foster Family Agency believes every child deserves to live in a safe, secure and loving home. We look for only high quality homes in the Orange, San Bernardino and Riverside Counties who meet this standard. To ensure the progress of each child, foster parents maintain on-going training throughout the year and evaluations are made to ensure each childs development.

The organization is dedicated to providing secure and loving homes to foster children within riverside, san bernardino, and orange counties. The organization operates as a foster family agency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$147,139$91,120▼ $56,019
Cash and Non-Interest-Bearing Accounts$64,658$47,798▼ $16,860
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$308,202$188,000▼ $120,202
Other Assets Total$96,405$49,082▼ $47,323
Liabilities
Accounts Payable and Accrued Expenses$158,603$152,683▼ $5,920
Other Liabilities$80,183$22,890▼ $57,293
Total Liabilities$238,786$175,573▼ $63,213
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$69,416$12,427▼ $56,989
Total Net Assets Fund Balance$69,416$12,427▼ $56,989
Total Liabilities and Net Assets / Fund Balance$308,202$188,000▼ $120,202

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$104,370$104,370
Other Land Buildings-$71,200$71,200
Other Assets Org$1,273--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Victor CruzCEOFT$323,908$323,908

Board Members and Trustees

NameTitle
Teola MatthewsBoard Chair
Laura FerrallBoard Member
Martha MoranSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,562,455
Investment Income
$0
Other Revenue
$2,172
Change in Net Assets
$-56,989

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,564,627
Total Revenue per Audited Statements
$1,564,627
Total Revenue per Form 990
$1,564,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$926,598
Salaries, Compensation, and Employee Benefits$695,018
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$275,322$48,586-$323,908
Other Salaries and Wages$238,904$58,880-$297,784
Insurance$48,777$8,608-$57,385
Payroll Taxes$32,903$8,226-$41,129
Fees for Services Other$29,698$5,241-$34,939
Other Employee Benefits$25,758$6,439-$32,197
Occupancy$25,680$4,532-$30,212
All Other Expenses$18,616$4,676-$23,292
Office Expenses$6,976$6,975-$13,951
Other Expenses$7,513$1,326-$8,839
Information Technology$912$911-$1,823
Advertising$947--$947
Interest-$579-$579
Total Functional Expenses$1,375,791$245,825$0$1,621,616

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,621,616
Total Expenses per Audited Statements$1,621,616
Total Expenses per Form 990$1,621,616
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability- Cl$22,890
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed by both the chief executive officer and the board chair prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The board reviews the standards of conduct contained in the organization's conflict of interest policy, together with the organization's employees, in a meeting on an annual basis. Any conflicts of interest discovered during this (monitoring) process are resolved as soon as administratively possible.”

Form 990, Part VI, Section B, Line 15B

“The board reviews comparable salaries for the chief executive officer and all employees at time of hire. The board provides for standard performance review and cost of living increases (generally) on an annual basis.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public, upon request, during regular business hours.”

Filing and Contact Details

Filer

Filer Name
Terra Manor
EIN
33-0769368
Phone
9516950888
Address
29970 TECHNOLOGY DRIVE 222, MURRIETA, CA 92563

Signing Officer

Name
Victor Cruz
Title
CEO
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
6

Preparer

Firm
Elite Financial Solutions
Address
301 E FOOTHILL BLVD STE 201, ARCADIA, CA 91006
Preparer
William A Harris III CPA
Phone
6262561400
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24B - Other Expenses

“On january 10, 2022, a former employee filed a civil lawsuit against terra manar, inc. Dba hugs foster family agency, alleging violations of the california fair employment and housing act (feha), the california labor code, and wrongful termination in violation of public policy. The organization denied all allegations and defended the case. On february 9, 2024, the parties reached a confidential settlement agreement, resolving all claims without any admission of liability by either party.under the terms of the agreement, the organization agreed to pay a total of $85,000 in installments from february 2024 through july 2025. As of december 31, 2024, the organization had paid $56,000 toward the settlement. The remaining balance of $29,000 has been accrued as a liability in the financial statements as of that date. This expense is reported on part ix, line 24 and allocated to management and general.”

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IRS990/OtherExpensesGrp/Desc2TRAINING MEALS
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt085000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15846
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21326
IRS990/OtherExpensesGrp/ProgramServicesAmt0657938
IRS990/OtherExpensesGrp/ProgramServicesAmt15847
IRS990/OtherExpensesGrp/ProgramServicesAmt27513
IRS990/OtherExpensesGrp/TotalAmt0657938
IRS990/OtherExpensesGrp/TotalAmt185000
IRS990/OtherExpensesGrp/TotalAmt211693
IRS990/OtherExpensesGrp/TotalAmt38839
IRS990/OtherLiabilitiesGrp/BOYAmt080183
IRS990/OtherLiabilitiesGrp/EOYAmt022890
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02172
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02172
IRS990/OtherRevenueTotalAmt02172
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058880
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0238904
IRS990/OtherSalariesAndWagesGrp/TotalAmt0297784
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08226
IRS990/PayrollTaxesGrp/ProgramServicesAmt032903
IRS990/PayrollTaxesGrp/TotalAmt041129
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0FOSTER CARE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01562455
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01562455
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01000265
IRS990/PYOtherRevenueAmt021904
IRS990/PYProgramServiceRevenueAmt01702303
IRS990/PYRevenuesLessExpensesAmt0-85701
IRS990/PYSalariesCompEmpBnftPaidAmt0809643
IRS990/PYTotalExpensesAmt01809908
IRS990/PYTotalRevenueAmt01724207
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-56989
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01562455
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01562455
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01702303
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01860170
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02007046
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01836508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08968482
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt052
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt057
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0181
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02172
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt021904
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0500
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0117667
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0142243
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98440
IRS990ScheduleA/PublicSupportPY170Pct00.98440
IRS990ScheduleA/PublicSupportTotal170Amt08968482
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01562455
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01702303
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01860170
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02007046
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01836508
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08968482
IRS990ScheduleA/TotalSupportAmt09110906
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104370
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104370
IRS990ScheduleD/ExpensesSubtotalAmt01621616
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt047809
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11273
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE ASSETS-OPERATING LEASE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt071200
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt071200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY- CL
IRS990ScheduleD/RevenueSubtotalAmt01564627
IRS990ScheduleD/TotalBookValueOtherAssetsAmt049082
IRS990ScheduleD/TotalExpensesPerForm990Amt01621616
IRS990ScheduleD/TotalLiabilityAmt022890
IRS990ScheduleD/TotalRevenuePerForm990Amt01564627
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01564627
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01621616
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0323908
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0VICTOR CRUZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0323908
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY BOTH THE CHIEF EXECUTIVE OFFICER AND THE BOARD CHAIR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE STANDARDS OF CONDUCT CONTAINED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, TOGETHER WITH THE ORGANIZATION'S EMPLOYEES, IN A MEETING ON AN ANNUAL BASIS. ANY CONFLICTS OF INTEREST DISCOVERED DURING THIS (MONITORING) PROCESS ARE RESOLVED AS SOON AS ADMINISTRATIVELY POSSIBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS COMPARABLE SALARIES FOR THE CHIEF EXECUTIVE OFFICER AND ALL EMPLOYEES AT TIME OF HIRE. THE BOARD PROVIDES FOR STANDARD PERFORMANCE REVIEW AND COST OF LIVING INCREASES (GENERALLY) ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST, DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ON JANUARY 10, 2022, A FORMER EMPLOYEE FILED A CIVIL LAWSUIT AGAINST TERRA MANAR, INC. DBA HUGS FOSTER FAMILY AGENCY, ALLEGING VIOLATIONS OF THE CALIFORNIA FAIR EMPLOYMENT AND HOUSING ACT (FEHA), THE CALIFORNIA LABOR CODE, AND WRONGFUL TERMINATION IN VIOLATION OF PUBLIC POLICY. THE ORGANIZATION DENIED ALL ALLEGATIONS AND DEFENDED THE CASE. ON FEBRUARY 9, 2024, THE PARTIES REACHED A CONFIDENTIAL SETTLEMENT AGREEMENT, RESOLVING ALL CLAIMS WITHOUT ANY ADMISSION OF LIABILITY BY EITHER PARTY.UNDER THE TERMS OF THE AGREEMENT, THE ORGANIZATION AGREED TO PAY A TOTAL OF $85,000 IN INSTALLMENTS FROM FEBRUARY 2024 THROUGH JULY 2025. AS OF DECEMBER 31, 2024, THE ORGANIZATION HAD PAID $56,000 TOWARD THE SETTLEMENT. THE REMAINING BALANCE OF $29,000 HAS BEEN ACCRUED AS A LIABILITY IN THE FINANCIAL STATEMENTS AS OF THAT DATE. THIS EXPENSE IS REPORTED ON PART IX, LINE 24 AND ALLOCATED TO MANAGEMENT AND GENERAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24b - Other Expenses
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0308202
IRS990/TotalAssetsEOYAmt0188000
IRS990/TotalAssetsGrp/BOYAmt0308202
IRS990/TotalAssetsGrp/EOYAmt0188000
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0245825
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01375791
IRS990/TotalFunctionalExpensesGrp/TotalAmt01621616
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0238786
IRS990/TotalLiabilitiesEOYAmt0175573
IRS990/TotalLiabilitiesGrp/BOYAmt0238786
IRS990/TotalLiabilitiesGrp/EOYAmt0175573
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt069416
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012427
IRS990/TotalProgramServiceExpensesAmt01375791
IRS990/TotalProgramServiceRevenueAmt01562455
IRS990/TotalReportableCompFromOrgAmt0323908
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01564627
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01564627
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0308202
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0188000
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt029970 TECHNOLOGY DRIVE 222
IRS990/USAddress/CityNm0MURRIETA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092563
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.HUGSFFA.ORG

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