2026-07-10T04:44:32Z 2025-06-30 990 2024-07-01 471425231 SEAL DOG - TREVOR & CHOPPER FOUNDATION SEAL 9492921666 1127 5th St Imperial Beach CA 91932 Trevor Maroshek President 9492921666 2026-07-10 2024 2025-03-06 01:10:19Z Trevor Maroshek 1127 5th St Imperial Beach CA 91932 216385 false X X 2014 TX To provide service dogs, canine training, and supportive services to veterans with PTSD, traumatic brain injury (TBI), and other combat-related disabilities, while promoting healing, independence, education, family support, and community reintegration through the human-animal bond. 3 3 0 3 0 0 0 216385 0 0 0 0 0 0 0 216385 0 0 0 0 0 0 0 0 0 0 194863 0 194863 0 21522 0 21522 0 0 0 21522 X The SEAL DOG Trevor and Chopper Foundation provides trained service dogs, canine training, and support services to veterans and first responders affected by PTSD, traumatic brain injury (TBI), and other combat-related disabilities. The Foundation promotes healing, independence, resilience, and improved quality of life through the partnership between veterans and highly trained service dogs, while supporting veteran wellness through education, outreach, and community engagement. true false 0 0 The Foundation developed and supported a charitable service dog program that provides trained service dogs, canine training, and ongoing support to veterans and first responders living with PTSD, traumatic brain injury (TBI), and other service-related disabilities. During the fiscal year, the Foundation focused on organizational development, acquisition of program resources, fundraising, outreach, education, and preparation for expanding direct charitable services. The program promotes independence, emotional wellness, and improved quality of life through the partnership between highly trained service dogs and those they serve. 0 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 0 false false false false false false false false false false false false false false false 0 0 0 0 false 0 false false false false false X 3 3 false false false false false false false false false false false true true false false true true false false false CA X Trevor Maroshek 9492921666 1127 5th St Imperial Beach CA 91932 X Trevor Maroshek President 20.00 0.00 X X 0 0 0 Mark French Secretary 20.00 0.00 X X 0 0 0 Rachael Maroshek Treasurer 20.00 0.00 X X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 216385 0 216385 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 216385 0 0 0 4849 0 4849 27080 27080 0 0 0 Kennel & Training Facilities 38219 38219 Service Dog Program Operations 69155 69155 Program Supplies & Equipment 18440 18440 Veteran Outreach & Engagement 10800 10800 26320 26320 194863 190014 4849 0 0 21522 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21522 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 21522 0 0 0 0 0 0 0 0 0 21522 0 21522 21522 0 X false false false X 0 0 0 0 1170 1170 0 0 0 0 1170 1170 1170 1170 1.00000 0.00000 X Explanation of Unusual Grant During the fiscal year ending June 30, 2025, the Organization received a one-time, unrestricted charitable distribution from The Louise A. Zettner Living Trust. This distribution was extraordinary, unexpected, and nonrecurring. By reason of its size, it substantially exceeded the Organization's historical level of public support. The donor was an unrelated, disinterested party, and the trust imposed no material restrictions or conditions upon the use of the funds. The Organization has put these funds to work to further its exempt charitable purposes. Accordingly, the Organization has excluded this contribution as an unusual grant for purposes of the public support computation under Treasury Regulation Section 1.170A-9(f)(6)(ii). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Part III, Line 2 During the fiscal year ending June 30, 2025, the Foundation continued its charitable mission of providing service dogs, canine training, veteran outreach, education, and support services for veterans, first responders, and individuals with post-traumatic stress disorder (PTSD), traumatic brain injury (TBI), and other service-related disabilities. During the fiscal year, the Organization received a one-time, unrestricted charitable distribution from The Louise A. Zettner Living Trust. This extraordinary, nonrecurring contribution temporarily increased the Organization's gross receipts to the level requiring the filing of a full Form 990 following prior Form 990-N (e-Postcard) filings. The Organization's exempt purposes, charitable mission, and program activities remained unchanged. Part VI, Line 8a During the 2024 tax year, due to the Organization's small size and volunteer-led structure, governance decisions were made through discussions among the board members, with actions taken by unanimous agreement as appropriate. Formal meeting minutes were not consistently maintained; however, significant board actions and decisions were documented through emails, written communications, and other organizational records when appropriate. Part VI, Line 8b The Organization did not have any committees with authority to act on behalf of the governing body during the 2024 tax year. Part VI, Line 11b A complete copy of Form 990 was provided to each member of the governing body for review prior to filing. Comments and questions were considered before the return was finalized and submitted. Part VI, Line 19 The Organization's governing documents, conflict of interest policy, and financial statements were made available upon written request, consistent with applicable federal disclosure requirements. Reason for Late Filing: STATEMENT IN SUPPORT OF REQUEST FOR REASONABLE CAUSE ABATEMENT The Organization respectfully requests a full abatement of late-filing penalties under IRC Section 6652(c)(1)(A). The delay in submission was due to reasonable cause and an absence of willful neglect resulting from a severe, concurrent disruption of core administrative personnel. Unprecedented Reporting Requirements: The Organization is a small, historically volunteer-led nonprofit that has traditionally maintained eligibility for the Form 990-N (e-Postcard). During the fiscal period beginning July 1, 2024, the Organization received a unique, one-time, unrestricted bequest from a deceased individual's trust totaling $215,215.30. This isolated windfall unexpectedly forced a transition from prior years with little or no financial activity and the electronic postcard directly to the complex, core Form 990 reporting requirements for the first time. Additional time was required to reconstruct and reconcile the accounting records, classify transactions accurately, and ensure the return was complete and accurate. The Foundation has implemented procedures to maintain timely financial records and intends to file all future annual information returns on time. Good Faith Attempt and Technical Rejection: The Organization acted with ordinary business care and prudence to satisfy its filing obligations on time. A return was prepared and submitted within the required timeframe; however, due to unfamiliarity with the full Form 990 filing parameters, an honest administrative oversight occurred regarding the calendar-year versus fiscal-year reporting period (07/01/202406/30/2025). The automated e-file system subsequently rejected the submission due to this structural date mismatch. Unfortunately, because the electronic rejection notice was not identified during the subsequent period of significant organizational disruption and medical incapacitation described below, the Organization was unaware that corrective action was required. Had the rejection been timely identified, the Organization would have promptly corrected the reporting period, resubmitted the return, and remained in full compliance with its filing obligations. Loss of Key Board Member and Institutional Memory: Compounding this technical error, a vital member of the Organization's board of directors, who was deeply involved in managing the compliance and filing process, unexpectedly passed away. The loss of this individual severely disrupted the volunteer team, creating an immediate sadness, vacancy, and a substantial loss of institutional memory during a critical compliance window. Incapacitation of Remaining Filing Officer: Concurrently with this organizational tragedy and the system's rejection notice, the primary financial officer responsible for resolving the filing issues suffered an acute, unforeseen medical emergency. This health crisis completely incapacitated the officer, making it impossible to monitor the electronic rejection notice or conduct the extensive forensic tracking required to categorize the financial totals for the core Form 990 schedules. Corrective Actions and Commitment to Future Compliance Upon the filing officer's partial recovery and return to administrative duties, the electronic filing rejection was promptly identified and investigated. The Organization immediately prioritized compliance, conducted a comprehensive review of its financial records, reconciled all revenues and expenditures, and consolidated the necessary documentation to ensure that the return was complete, accurate, and fully compliant with applicable Internal Revenue Service reporting requirements. In response to the circumstances that resulted in the delayed filing, the Foundation has implemented enhanced accounting and recordkeeping procedures, strengthened its internal compliance processes, and established safeguards to monitor filing deadlines and reporting obligations. These corrective measures are intended to ensure the timely preparation and submission of all future annual information returns and to prevent a recurrence of these circumstances. The Organization has acted at all times in good faith and with the intent to fully satisfy its federal tax reporting responsibilities. The delay was the result of an extraordinary convergence of unforeseen circumstances, including the Organization's first-time transition from Form 990-N (e-Postcard) filing requirements to the substantially more complex Form 990 reporting requirements; the unexpected one-time bequest that triggered those requirements; the technical rejection of the original electronic filing; and the temporary incapacity of the volunteer filing officer due to serious medical circumstances. At no time was there any intent to disregard or avoid the Organization's filing obligations. The Foundation is submitting this complete and accurate Form 990, together with all required schedules, including Schedule A and Schedule B, to demonstrate its commitment to full compliance with all applicable federal reporting requirements. For these reasons, the Organization respectfully requests that the Internal Revenue Service determine that the late filing was due to reasonable cause and not willful neglect and that any penalties assessed under Internal Revenue Code Section 6652(c)(1)(A) be fully abated. The Foundation respectfully submits that it exercised ordinary business care and prudence under exceptionally difficult circumstances and remains committed to maintaining full and timely compliance with all filing obligations.