2025-10-21T18:30:08-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2024-01-01 930183015 HAPPY CANYON COMPANY INC HAPP 5412762553 PO BOX 609 PENDLETON OR 97801 ERIKA PATTON GENERAL MANAGER 5412762553 2025-10-17 1 1 EMINA O CRESSWELL P01217304 5097472600 2025-10-17 2024 2025-03-06 01:10:19Z ERIKA PATTON PO BOX 122 PENDLETON OR 97801 1608524 0 X PENDLETONROUNDUP.COM/P/HAPPY-CANYON/HAPPYCANYON X 1952 OR INDIAN PAGEANT, CONCERT, AND XTREME BULL RIDING. 12 12 0 400 6360 0 141379 76558 1517372 1465887 2812 10220 42511 39763 1704074 1592428 314211 308549 0 0 0 0 0 0 0 1440328 1377823 1754539 1686372 -50465 -93944 830355 741152 18688 23429 811667 717723 X TO 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. 0 0 573622 722201 XTREME BULL RIDING WITHIN HAPPY CANYON ARENA AND IN CONJUNCTION WITH THE PENDLETON ROUND-UP RODEO. 239151 436373 INDIAN SHOW/ PAGEANT FOR EDUCATION AND ENTERTAINMENT. 232472 224743 CONCERT TO OPEN WEEK LONG EVENTS WITHIN HAPPY CANYON ARENA AND IN CONJUNCTION WITH THE PENDLETON ROUND-UP RODEO. 441917 308549 86304 ASSOCIATED OPERATIONS, SHARED INCOME AND COSTS WITH PENDLETON ROUND-UP RODEO, RENTS, MAINTENANCE AND REPAIRS. 441917 308549 86304 1487162 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 0 1 1 0 0 0 1 1 0 0 0 X 12 12 1 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 OR X ERIKA PATTON 5412762553 PO BOX 609 PENDLETON OR 97801 KIP CURTIS PRESIDENT 10.00 X X 0 0 0 CASEY HUNT PUBLICITY & PROPERTIES VP 5.00 X X 0 0 0 BEN MANEY DIRECTOR- OFFICE/TREASURER 5.00 X X 0 0 0 BRIAN CURREN DIRECTOR-INDIANS & COURT 5.00 X 0 0 0 CASEY EVANS DIRECTOR-LIVESTOCK 5.00 X 0 0 0 JEFF HEMPHILL DIRECTOR-SECURITY 5.00 X 0 0 0 BOBBY COREY SPONSORS 5.00 X 0 0 0 RAY BAKER DIRECTOR-GROUNDS 5.00 X 0 0 0 CHRIS STUVLAND DIRECTOR- PROGRAMS & USHERS 5.00 X 0 0 0 SHAWN TOWNE DIRECTOR-GOLDIES 10.00 X 0 0 0 BECKY WAGGONER DIRECTOR-SHOW 10.00 X 0 0 0 WAYLON JUMPER DIRECTOR- BARS 10.00 X 0 0 0 ERIKA PATTON GENERAL MANAGER 15.00 X 109356 0 32439 109356 0 32439 1 0 0 1 0 76558 76558 PRO BULL RIDING 541800 601601 601601 INDIAN PAGEANT SHOW 713990 365855 365855 CONCERT 713990 256128 256128 GOLDIE'S 713990 127303 127303 MEDIA RIGHTS 713990 115000 115000 1465887 10220 10220 8677 8677 37088 16096 20992 20992 20992 ADVERTISING INCOME 541800 6360 6360 OTHER INCOME 711210 3734 3734 10094 1592428 1469621 6360 39889 X 300120 300120 8429 8429 26124 26124 304851 304851 124809 34352 90457 7824 7824 43227 39719 3508 DIRECT EVENT EXPENSES 505926 445255 60671 RUP SPLIT EVENTS 146726 146726 ORCHESTRA AND BANDS 125890 125890 DIRECTOR EXPENSES 92446 73996 18450 1686372 1487162 199210 0 457417 422943 88411 13219 7223 2083 400581 97674 277304 302907 830355 741152 18688 23429 18688 23429 X 811667 717723 811667 717723 830355 741152 -93944 0 X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 360266 79844 280422 34008 11523 22485 6307 6307 0 302907 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. 1 HAPPY CANYON FOUNDATION INC 1330 SW COURT AVE PO BOX 609 PENDLETON OR 97801 936042747 501(C)3 300120 0 TO PROVIDE FINANCIAL SUPPORT TO FURTHER THE ORGANIZATION'S MISSION. 1 0 ACADEMIC SCHOLARSHIPS 14 8429 PART I, LINE 2: ALL 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. 0 0 0 0 0 0 0 0 0 PART II, LINE 1 AND LINE 3 ERIKA 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. 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. 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.