﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-03T11:08:05-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843085028</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FOUNDATION GROUP INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7021 UNIVERSITY BLVD</AddressLine1Txt>
        <CityNm>WINTER PARK</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>327926719</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270510651</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HAPI TRAILS - HORSE ADOPTION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PROGRAM INCORPORATED</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>HAPI</BusinessNameControlTxt>
      <PhoneNum>8773544274</PhoneNum>
      <USAddress>
        <AddressLine1Txt>308 SADDLEBACK VISTAS DRIVE</AddressLine1Txt>
        <CityNm>DRIGGS</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83422</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JULIE MARTIN</PersonNm>
      <PersonTitleTxt>BOARD VICE CHAIR</PersonTitleTxt>
      <PhoneNum>8773544274</PhoneNum>
      <SignatureDt>2026-07-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANDREW D PAYNE EA</PreparerPersonNm>
      <PTIN>P02188892</PTIN>
      <PhoneNum>8778579002</PhoneNum>
      <PreparationDt>2026-08-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.HAPITRAILS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>131091</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>90452</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>35345</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1125</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>4169</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1950</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2219</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>129141</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>158</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>17860</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>20343</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>59386</OtherExpensesTotalAmt>
      <TotalExpensesAmt>97747</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>31394</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>352795</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>384189</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>64067</BOYAmt>
        <EOYAmt>97730</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>285562</BOYAmt>
        <EOYAmt>248939</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>11666</BOYAmt>
        <EOYAmt>42870</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>361295</BOYAmt>
        <EOYAmt>389539</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>8500</BOYAmt>
        <EOYAmt>5350</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>352795</BOYAmt>
        <EOYAmt>384189</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>RESCUE &amp; REHABILITATION OF ABUSED &amp; NEGLECTED HORSES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE RESCUE, REHABILITATION, REHOMING, AND LIFELONG CARE FOR ABUSED, ABANDONED, AND NEGLECTED HORSES THROUGH EQUINE SPONSORSHIP AND ADOPTION PROGRAMS IN A SAFE, NURTURING ENVIRONMENT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>158</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>85767</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>85767</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARA KINGSCOTT</PersonNm>
        <TitleTxt>INTERIM BOAR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIDGET SWEENEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LALA JONES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMIE ARNOLD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE MARTIN</PersonNm>
        <TitleTxt>BOARD VICE C</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>true</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>ID</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>WY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ONEHEART</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1106 WEST PARK STREET SUITE 111</AddressLine1Txt>
          <CityNm>LIVINGSTON</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59047</ZIPCd>
        </USAddress>
        <PhoneNum>4068481001</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>127936</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>101539</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>99802</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>93965</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90452</CurrentTaxYearAmt>
        <TotalAmt>513694</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>1219</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30722</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5263</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23604</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35345</CurrentTaxYearAmt>
        <TotalAmt>96153</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>5284</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4325</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20986</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4169</CurrentTaxYearAmt>
        <TotalAmt>34764</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>134439</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>132261</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>109390</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>138555</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>129966</CurrentTaxYearAmt>
        <TotalAmt>644611</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus2YearsAmt>3686</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>166</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>101</CurrentTaxYearAmt>
        <TotalAmt>3953</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearAmt>4400</CurrentTaxYearAmt>
        <TotalAmt>4400</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus2YearsAmt>3686</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>166</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4501</CurrentTaxYearAmt>
        <TotalAmt>8353</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>636258</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1125</CurrentTaxYearAmt>
        <TotalAmt>1128</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1125</CurrentTaxYearAmt>
        <TotalAmt>1128</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>134439</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>132261</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>109391</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>138557</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>131091</CurrentTaxYearAmt>
        <TotalAmt>645739</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98530</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99370</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING &amp; PROMOTION 3,017 BANK SERVICE CHARGES 1,052 CLINIC EXPENSES 2,119 FARM SUPPLIES 5,030 FEED, GRAIN, &amp; SUPPLEMENT 4,025 HAY 16,050 INSURANCE 6,603 INTEREST 4 OFFICE ADMIN EXPENSES 3,600 OFFICE EXPENSES 4,311 PROGRAM EXPENSES 50 TRAINING 5,240 TRAVEL 2,013 VETERINARY EXPENSES 6,272 TOTAL 59,386</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 0 41,680 UNDEPOSITED FUNDS 11,666 1,190 TOTAL 11,666 42,870</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>LOANS PAYABLE 100 100 ACCRUED EXPENSES 8,400 5,250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART V, LINE 34</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MADE CHANGES TO ITS GOVERNING DOCUMENTS BY REMOVING OUTDATED AND REDUNDANT PROVISIONS. THE ORGANIZATION ALSO REVISED THE BYLAWS TO REMAIN CONSISTENT WITH IDHO NONPROFIT STATUTES AND GOVERNANCE BEST PRACTICES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>