Civic Intelligence

Happy Canyon Company Inc

EIN 93-0183015 • 501(c)4 • Pendleton, OR

Profile

INDIAN PAGEANT & CONCERT

PO Box 609Pendleton, OR 97801

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.03x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.01x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-5.9%

Higher net margin than 22% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$141,795

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

14th percentile

-11%

Faster asset growth than 14% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-6.6%

Faster revenue growth than 22% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$741,152

Down $89,203 (-11%) from 2023

Liabilities

Up

$23,429

Up $4,741 (+25%) from 2023

Net Assets

Down

$717,723

Down $93,944 (-12%) from 2023

Revenue

Down

$1,592,428

Down $111,646 (-6.6%) from 2023

Expenses

Down

$1,686,372

Down $68,167 (-3.9%) from 2023

Net Income

Down

-$93,944

Down $43,479 (-86%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $489,351Liabilities 2011: $206,128Net Assets 2011: $283,2232011Assets 2012: $671,475Liabilities 2012: $251,684Net Assets 2012: $419,7912012Assets 2013: $461,632Liabilities 2013: $219,217Net Assets 2013: $242,4152013Assets 2014: $509,347Liabilities 2014: $252,498Net Assets 2014: $256,8492014Assets 2015: $598,990Liabilities 2015: $316,274Net Assets 2015: $282,7162015Assets 2016: $522,496Liabilities 2016: $313,922Net Assets 2016: $208,5742016Assets 2017: $434,032Liabilities 2017: $203,459Net Assets 2017: $230,5732017Assets 2018: $540,425Liabilities 2018: $201,042Net Assets 2018: $339,3832018Assets 2019: $503,566Liabilities 2019: $224,047Net Assets 2019: $279,5192019Assets 2020: $337,941Liabilities 2020: $148,469Net Assets 2020: $189,4722020Assets 2021: $1,239,056Liabilities 2021: $264,252Net Assets 2021: $974,8042021Assets 2022: $1,118,612Liabilities 2022: $242,035Net Assets 2022: $876,5772022Assets 2023: $830,355Liabilities 2023: $18,688Net Assets 2023: $811,6672023Assets 2024: $741,152Liabilities 2024: $23,429Net Assets 2024: $717,7232024

Highlighted filing

2024

Assets$741,152
Liabilities$23,429
Net Assets$717,723

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $904,867Expenses 2011: $896,973Net Income 2011: $7,8942011Revenue 2012: $1,155,573Expenses 2012: $1,019,015Net Income 2012: $136,5582012Expenses 2013: $1,261,5142013Revenue 2014: $1,094,726Expenses 2014: $1,080,302Net Income 2014: $14,4242014Revenue 2015: $1,039,400Expenses 2015: $1,013,543Net Income 2015: $25,8572015Revenue 2016: $1,044,701Expenses 2016: $1,118,843Net Income 2016: -$74,1422016Revenue 2017: $1,003,620Expenses 2017: $981,621Net Income 2017: $21,9992017Revenue 2018: $1,107,396Expenses 2018: $998,586Net Income 2018: $108,8102018Revenue 2019: $1,221,120Expenses 2019: $1,280,984Net Income 2019: -$59,8642019Revenue 2020: $82,837Expenses 2020: $172,884Net Income 2020: -$90,0472020Revenue 2021: $1,841,169Expenses 2021: $1,055,837Net Income 2021: $785,3322021Revenue 2022: $1,767,589Expenses 2022: $1,865,816Net Income 2022: -$98,2272022Revenue 2023: $1,704,074Expenses 2023: $1,754,539Net Income 2023: -$50,4652023Revenue 2024: $1,592,428Expenses 2024: $1,686,372Net Income 2024: -$93,9442024

Highlighted filing

2024

Revenue$1,592,428
Expenses$1,686,372
Net Income-$93,944

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.02$0.72$1.59$1.69$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.81$1.70$1.75$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.24$0.88$1.77$1.87$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.26$0.97$1.84$1.06$0.79
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.15$0.19$0.08$0.17$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.22$0.28$1.22$1.28$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.20$0.34$1.11$1.00$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.20$0.23$1.00$0.98$0.02
2016Summary only. Only limited summary data is available for this year.$0.52$0.31$0.21$1.04$1.12$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.32$0.28$1.04$1.01$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.25$0.26$1.09$1.08$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.22$0.24$1.26
2012Summary only. Only limited summary data is available for this year.$0.67$0.25$0.42$1.16$1.02$0.14
2011Summary only. Only limited summary data is available for this year.$0.49$0.21$0.28$0.90$0.90$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,608,524
Mission and Program Overview

Mission

INDIAN PAGEANT & CONCERT

Indian pageant, concert, and xtreme bull riding.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$457,417$422,943▼ $34,474
Land, Buildings, and Equipment, Net$277,304$302,907▲ $25,603
Accounts Receivable$88,411$13,219▼ $75,192
Prepaid Expenses and Deferred Charges$7,223$2,083▼ $5,140
Total Assets$830,355$741,152▼ $89,203
Liabilities
Accounts Payable and Accrued Expenses$18,688$23,429▲ $4,741
Total Liabilities$18,688$23,429▲ $4,741
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$811,667$717,723▼ $93,944
Total Net Assets Fund Balance$811,667$717,723▼ $93,944
Total Liabilities and Net Assets / Fund Balance$830,355$741,152▼ $89,203

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$280,422$79,844$360,266
Equipment$22,485$11,523$34,008
Other Land Buildings$0$6,307$6,307
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erika PattonGeneral ManagerPT$109,356$32,439$141,795

Board Members and Trustees

NameTitle
Kip CurtisPresident
Waylon JumperDirector- Bars
Ben ManeyDirector- Office/treasurer
Chris StuvlandDirector- Programs & Ushers
Shawn TowneDirector-goldies
Ray BakerDirector-grounds
Brian CurrenDirector-indians & Court
Casey EvansDirector-livestock
Jeff HemphillDirector-security
Becky WaggonerDirector-show
Casey HuntPublicity & Properties VP
Bobby CoreySponsors
Revenue and Support

Revenue Composition

Contributions and Grants
$76,558
Program Service Revenue
$1,465,887
Investment Income
$10,220
Other Revenue
$39,763
All Other Contributions
$76,558
Change in Net Assets
$-93,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,377,823
Grants and Similar Amounts Paid$308,549
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$304,851--$304,851
Grants to Domestic Orgs$300,120--$300,120
Office Expenses$34,352$90,457-$124,809
Other Expenses$73,996$18,450-$92,446
Conferences and Meetings$39,719$3,508-$43,227
Fees for Services Accounting-$26,124-$26,124
Grants to Domestic Individuals$8,429--$8,429
Occupancy$7,824--$7,824
Total Functional Expenses$1,487,162$199,210$0$1,686,372
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Happy Canyon Foundation IncPendleton, OR501(c)3TO PROVIDE FINANCIAL SUPPORT TO FURTHER THE ORGANIZATION'S MISSION.$300,120
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Bobby corey and kipp curtis have a family relationship.

Form 990, Part VI, Section A, Line 6

The organization has stock members who purchase one unit of stock for $10 that has no voting rights in return.

Form 990, Part VI, Section A, Line 8B

The organization does not contemporaneously document the meetings held or written actions undertaken by each committee with authority to act on behalf of the governing body.

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

The general manager and the financial committee of the board reviews the form 990 prior to filing. All board members can review the 990 if requested.

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

All officers, directors and shared employees with the round-up association are provided with a copy of the conflict of interest policy to review and they must acknowledge in writing that they have done so. The conflict of interest policy is reviewed annually by each member of the board of directors and changes are communicated to all staff and volunteers. Conflicts of interest are disclosed and recorded in the minutes of the meeting. A person who has a conflict of interest must refrain from voting and may not be present in the meeting room when a vote is taken.

Form 990, Part VI, Section C, Line 19

The organization makes it's governing documents, conflict of interest or financial statements available to the public, by request.

Filing and Contact Details

Filer

Filer Name
Happy Canyon Company Inc
EIN
93-0183015
Phone
5412762553
Address
PO BOX 609, PENDLETON, OR 97801

Signing Officer

Name
Erika Patton
Title
General Manager
Phone
5412762553
Signed
2025-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erika Patton
Formed
1952
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
400

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
601 W RIVERSIDE AVENUE STE 1800, SPOKANE, WA 99201
Preparer
Emina O Cresswell
Phone
5097472600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services related to events: program service expenses 304,851. Management and general expenses 0. Fundraising expenses 0. Total expenses 304,851.

Financial Statement Notes

PART X, LINE 2:

The company is exempt from federal income taxes, except for unrelated business income taxes, under internal revenue code (irc) section 501(c)(4), and from state excise tax under oregon revised statutes 317.080. The company recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The company recognizes interest and penalties related to income tax matters in tax expense. The company files informational and income tax returns with the federal government and the state of oregon. As of december 31, 2024 and 2023, the company is not aware of any uncertain tax positions requiring accrual.

Raw XML AppendixShowing 400 of 467 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PUBLICITY & PROPERTIES VP
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR- OFFICE/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR-INDIANS & COURT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR-LIVESTOCK
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR-SECURITY
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR-GROUNDS
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR- PROGRAMS & USHERS
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR-GOLDIES
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR-SHOW
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR- BARS
IRS990/Form990PartVIISectionAGrp/TitleTxt12GENERAL MANAGER
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE ENTERTAINMENT THROUGH THE HAPPY CANYON NIGHT SHOW WHICH CELEBRATES THE PAGEANTRY OF THE LOCAL NATIVE AMERICAN INDIAN TRIBES, AS WELL AS A CONCERT, AND XTREME BULL RIDING SANCTIONED EVENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0811667
IRS990/NetAssetsOrFundBalancesEOYAmt0717723
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt020992
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt020992
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0811667
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0717723
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/ProgramServicesAmt07824
IRS990/OccupancyGrp/TotalAmt07824
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt090457
IRS990/OfficeExpensesGrp/ProgramServicesAmt034352
IRS990/OfficeExpensesGrp/TotalAmt0124809
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DIRECT EVENT EXPENSES
IRS990/OtherExpensesGrp/Desc1RUP SPLIT EVENTS
IRS990/OtherExpensesGrp/Desc2ORCHESTRA AND BANDS
IRS990/OtherExpensesGrp/Desc3DIRECTOR EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt060671
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt118450
IRS990/OtherExpensesGrp/ProgramServicesAmt0445255
IRS990/OtherExpensesGrp/ProgramServicesAmt1146726
IRS990/OtherExpensesGrp/ProgramServicesAmt2125890
IRS990/OtherExpensesGrp/ProgramServicesAmt373996
IRS990/OtherExpensesGrp/TotalAmt0505926
IRS990/OtherExpensesGrp/TotalAmt1146726
IRS990/OtherExpensesGrp/TotalAmt2125890
IRS990/OtherExpensesGrp/TotalAmt392446
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1711210
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING INCOME
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03734
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06360
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13734
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt06360
IRS990/OtherRevenueTotalAmt010094
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07223
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02083
IRS990/PrincipalOfficerNm0ERIKA PATTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/BusinessCd4713990
IRS990/ProgramServiceRevenueGrp/Desc0PRO BULL RIDING
IRS990/ProgramServiceRevenueGrp/Desc1INDIAN PAGEANT SHOW
IRS990/ProgramServiceRevenueGrp/Desc2CONCERT
IRS990/ProgramServiceRevenueGrp/Desc3GOLDIE'S
IRS990/ProgramServiceRevenueGrp/Desc4MEDIA RIGHTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0601601
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1365855
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2256128
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3127303
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4115000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0601601
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1365855
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2256128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3127303
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4115000
IRS990/ProgSrvcAccomActy2Grp/Desc0INDIAN SHOW/ PAGEANT FOR EDUCATION AND ENTERTAINMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0239151
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0436373
IRS990/ProgSrvcAccomActy3Grp/Desc0CONCERT TO OPEN WEEK LONG EVENTS WITHIN HAPPY CANYON ARENA AND IN CONJUNCTION WITH THE PENDLETON ROUND-UP RODEO.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0232472
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0224743
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ASSOCIATED OPERATIONS, SHARED INCOME AND COSTS WITH PENDLETON ROUND-UP RODEO, RENTS, MAINTENANCE AND REPAIRS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0441917
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0308549
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt086304
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0141379
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0314211
IRS990/PYInvestmentIncomeAmt02812
IRS990/PYOtherExpensesAmt01440328
IRS990/PYOtherRevenueAmt042511
IRS990/PYProgramServiceRevenueAmt01517372
IRS990/PYRevenuesLessExpensesAmt0-50465
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01754539
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01704074
IRS990/ReconcilationRevenueExpnssAmt0-93944
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt020992
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0722201
IRS990/RoyaltiesRevenueGrp/ExclusionAmt08677
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt08677
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0457417
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0422943
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt022485
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011523
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034008
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0280422
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt079844
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0360266
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06307
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06307
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME TAXES, UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(4), AND FROM STATE EXCISE TAX UNDER OREGON REVISED STATUTES 317.080. THE COMPANY RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE COMPANY RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN TAX EXPENSE. THE COMPANY FILES INFORMATIONAL AND INCOME TAX RETURNS WITH THE FEDERAL GOVERNMENT AND THE STATE OF OREGON. AS OF DECEMBER 31, 2024 AND 2023, THE COMPANY IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0302907
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08429
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0ACADEMIC SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014
IRS990ScheduleI/RecipientTable/CashGrantAmt0300120
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE FINANCIAL SUPPORT TO FURTHER THE ORGANIZATION'S MISSION.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HAPPY CANYON FOUNDATION INC
IRS990ScheduleI/RecipientTable/RecipientEIN0936042747
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01330 SW COURT AVE PO BOX 609
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PENDLETON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097801
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL GRANT APPLICATIONS ARE DECIDED UPON BY THE BOARD OF DIRECTORS PRIOR TO BEING SUBMITTED TO ANY PRIVATE FOUNDATION OR GOVERNMENT ENTITY. PARTICULAR ATTENTION IS GIVEN TO WHETHER THE GRANT WILL TRIGGER ADDITIONAL COSTS OR ACTIVITIES WHICH COULD INCREASE THE OVERALL COST OF THE PROJECT. TRACKING, REPORTING AND RESEARCHING GRANTS IS DONE THROUGH THE ROUND-UP ASSOCIATION AND HAPPY CANYON OFFICE BY THE GENERAL MANAGER.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ERIKA PATTON RECEIVED $109,356 IN TAXABLE AND $32,439 IN NONTAXABLE COMPENSATION FROM THE ROUND-UP ASSOCIATION. HAPPY CANYON COMPANY AND THE ROUND-UP ASSOCIATION HAD ERIKA OVERSEE THE DAY TO DAY ACTIVITIES OF BOTH ORGANIZATIONS AS GENERAL MANAGER. HAPPY CANYON AND THE ROUND-UP HAVE A CONTRACT THAT INCLUDES THE USE OF HER TIME BY THE COMPANY. ERIKA'S TIME IS ALLOCATED 25% TO HAPPY CANYON COMPANY AND 75% TO THE ROUND-UP ASSOCIATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 1 AND LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOBBY COREY AND KIPP CURTIS HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS STOCK MEMBERS WHO PURCHASE ONE UNIT OF STOCK FOR $10 THAT HAS NO VOTING RIGHTS IN RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT CONTEMPORANEOUSLY DOCUMENT THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GENERAL MANAGER AND THE FINANCIAL COMMITTEE OF THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING. ALL BOARD MEMBERS CAN REVIEW THE 990 IF REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OFFICERS, DIRECTORS AND SHARED EMPLOYEES WITH THE ROUND-UP ASSOCIATION ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY TO REVIEW AND THEY MUST ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS AND CHANGES ARE COMMUNICATED TO ALL STAFF AND VOLUNTEERS. CONFLICTS OF INTEREST ARE DISCLOSED AND RECORDED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST MUST REFRAIN FROM VOTING AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN A VOTE IS TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT SERVICES RELATED TO EVENTS: PROGRAM SERVICE EXPENSES 304,851. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 304,851.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0830355
IRS990/TotalAssetsEOYAmt0741152
IRS990/TotalAssetsGrp/BOYAmt0830355
IRS990/TotalAssetsGrp/EOYAmt0741152
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt076558

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