2026-06-12T07:41:19-05:00 2025-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2025-01-01 232931834 LEG UP FARM INC LEGU 7172669294 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 DAVID BERNHARDT CHAIRMAN 7172669294 2026-06-04 1 ALYSSA N IRISH P02389116 7177617910 2026-06-04 2025 2025-03-06 01:10:19Z DAVID BERNHARDT 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 3971218 0 X WWW.LEGUPFARM.ORG X 1997 PA EQUIPPING INDIVIDUALS WITH UNIQUE STRENGTHS AND CHALLENGES TO REACH THEIR FULL POTENTIAL AND LIVE PURPOSEFUL LIVES. 15 14 62 88 290625 0 1293705 2410893 803316 933824 13179 19882 522590 524651 2632790 3889250 0 0 0 0 1765243 2054639 0 0 274636 1381957 1445679 3147200 3500318 -514410 388932 15663995 15988121 9103186 9020229 6560809 6967892 X LEG UP FARM'S PEDIATRIC SERVICES ARE UNIQUE IN THAT LEG UP FARM IS THE ONLY FACILITY IN THE COUNTRY WITH THE FOLLOWING SERVICES BENEATH ONE ROOF: PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY; MENTAL HEALTH, EQUINE-ASSISTED, AND NUTRITION SERVICES; AND RECREATIONAL OPPORTUNITIES. ADDITIONALLY, LEG UP FARM SERVES ADULTS WITH UNIQUE CHALLENGES IN BOTH THE MENTAL HEALTH, NUTRITION, AND EQUESTRIAN SERVICE COMPONENTS. 0 0 1641750 638070 THERAPY SERVICES: LEG UP FARM PROVIDES SPECIAL NEEDS CHILDREN WITH ACCESSIBLE AND AFFORDABLE PHYSICAL, SPEECH, AND OCCUPATIONAL THERAPY, AND MENTAL HEALTH AND NUTRITION SERVICES. LEG UP FARM PROVIDES ADULTS EXPERIENCING UNIQUE CHALLENGES (PARTICULARLY SPECIAL NEEDS ADULTS, VETERANS, AND FIRST RESPONDERS) WITH ACCESSIBLE AND AFFORDABLE MENTAL HEALTH AND NUTRITION SERVICES. BY COMBINING A STATE-OF-THE-ART SETTING WITH A CHILD/FAMILY-FRIENDLY ENVIRONMENT, LEG UP FARM IS UNIQUELY POSITIONED TO PROVIDE EFFICIENT AND EFFECTIVE SERVICE DELIVERY TO ITS TARGET POPULATIONS. IN 2025, LEG UP FARM PROVIDED NEARLY 11,000 INDIVIDUAL THERAPY SESSIONS TO OVER 360 INDIVIDUALS. 963793 190754 EQUINE-ASSISTED THERAPY SERVICES: LEG UP FARM PROVIDES INDIVIDUALS AND FAMILIES WITH SPECIAL NEEDS AND UNIQUE CHALLENGES WITH EQUINE-ASSISTED ACTIVITIES, INCLUDING THERAPEUTIC HORSEBACK RIDING AND EQUINE ASSISTED PSYCHOTHERAPY. THROUGH THESE ACTIVITIES, CLIENTS WORK TOWARD GOALS THAT MAY BE PHYSICAL, MENTAL, EMOTIONAL, SOCIAL, OR EDUCATIONAL IN NATURE. IN 2025, LEG UP FARM PROVIDED MORE THAN 3,300 EQUINE-ASSISTED SESSIONS TO NEARLY 145 INDIVIDUALS. 2605543 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 12 0 1 62 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X THE ORGANIZATION 7172669294 4880 N SHERMAN STREET MOUNT WOLF PA 173479637 DAVID BERNHARDT CHAIR 1.00 1.00 X X 0 0 0 THOMAS MCILWEE VICE CHAIR 1.00 1.00 X X 0 0 0 KIM HOGEMAN SECRETARY 1.00 1.00 X X 0 0 0 MICHAEL ANDREWS TREASURER 1.00 1.00 X X 0 0 0 DOUGLAS L BERMAN CPA DIRECTOR 1.00 1.00 X 0 0 0 LOUIS J CASTRIOTA SR DIRECTOR 1.00 1.00 X 0 0 0 SEAN FREDERICK DIRECTOR 1.00 1.00 X 0 0 0 CHRISTIAN J IZZO DIRECTOR 1.00 1.00 X 0 0 0 REBECCA KINSLEY DIRECTOR 1.00 1.00 X 0 0 0 KATHARINE MARTENY DIRECTOR 1.00 1.00 X 0 0 0 NICOLE MARZZACCO DIRECTOR 1.00 1.00 X 0 0 0 DR KIMBERLEE MUDGE DIRECTOR (UNTIL 12/15/25) 1.00 1.00 X 0 0 0 ANTHONY SARAGO DIRECTOR 1.00 1.00 X 0 0 0 MATT SCARPATO DIRECTOR 1.00 1.00 X 0 0 0 KIRA WAGNER DIRECTOR 1.00 1.00 X 0 0 0 BROOKE WENGER DIRECTOR 1.00 1.00 X 0 0 0 CONNIE WILSON DIRECTOR (UNTIL 11/8/25) 1.00 1.00 X 0 0 0 JODY BENTZ CPA CFO 22.00 18.00 X 123122 0 16855 JENNIFER HITZ PRESIDENT/CEO 40.00 0.00 X 117151 0 17642 240273 0 34497 2 0 0 0 0 48644 271313 706368 1384568 3800 2410893 PATIENT SERVICE 621400 828824 828824 MANAGEMENT SERVICES 990099 105000 105000 933824 19882 19882 203591 0 203591 203591 203591 0 271313 81968 -81968 -81968 PROPERTY AND FACILITIE 532000 379185 88560 290625 MISCELLANEOUS 990099 23843 23843 403028 3889250 1225975 290625 -38243 274770 198950 42299 33521 1473240 1076398 223027 173815 182918 124065 31419 27434 123711 91436 18479 13796 18148 14265 2182 1701 57827 45455 6953 5419 19605 15177 2278 2150 52210 49991 1664 555 154 113 23 18 363134 175157 186034 1943 521813 421704 95431 4678 81442 77982 2595 865 PROGRAM SPECIFIC 179878 179878 MAINTENANCE AND REPAIR 82481 79021 2595 865 MISCELLANEOUS 37677 31515 2735 3427 STAFF DEVELOPMENT 29447 23257 2181 4009 1863 1179 244 440 3500318 2605543 620139 274636 461725 32716 15298 450574 202284 561896 70268 99851 13164 12960 20018590 5549324 14632241 14469266 143939 185466 125076 175392 15663995 15988121 378018 357288 35532 30167 7770460 7379383 919176 1253391 9103186 9020229 X 4218131 4681341 2342678 2286551 6560809 6967892 15663995 15988121 388932 18151 0 X X 0 1 X 1 0 X 4502840 1040984 1877963 1293705 2410893 11126385 1144460 1070751 1040201 1047689 1225975 5529076 5647300 2111735 2918164 2341394 3636868 16655461 50378 21977 7371 10901 42599 133226 55000 28877 25902 31655 141434 105378 50854 33273 42556 42599 274660 16380801 222 609 11650 13079 19882 45442 222 609 11650 13079 19882 45442 5647522 2112344 2929814 2354473 3656750 16700903 0.98080 0.96280 0.00270 0.00160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3428078 3428078 16033131 5178088 10855043 320503 205934 114569 236878 165302 71576 14469266 DUE TO RELATED ENTITY 1253391 1253391 X PART X, LINE 2: LEG UP FARM IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE FOR ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. THE ORGANIZATION ADHERES TO THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS TAKEN IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT COMPANIES EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. AN ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E., MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON THE TECHNICAL MERITS. FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024, THE ORGANIZATION HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE MORE LIKELY THAN NOT THRESHOLD. AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. FARM EN BLANC 74708 74708 2575 9723 1300 2376 FARM EN BLANC - FRANKLIN CO 56298 56298 8028 12707 275 2723 7 140307 140307 16411 10369 1400 14081 271313 271313 27014 32799 2975 19180 81968 -81968 JODY BENTZ FAMILY MEMBER OF A BOARD OF DIRECTOR 123122 EMPLOYMENT AS CFO 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER, DOUGLAS BERMAN AND CFO, JODY BENTZ ARE BROTHER AND SISTER. FORM 990, PART VI, SECTION B, LINE 11B MEMBERS OF THE GOVERNING BOARD AND MANAGEMENT FIRST REVIEW A DRAFT OF THE 990 AND THEN PRESENT THE 990 IN DRAFT FORM FOR ALL OF THE BOARD MEMBERS TO REVIEW. THE FULL BOARD APPROVES THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL REVIEW IS DONE TO MONITOR CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES THE SALARY OF THE CEO BASED ON A THOROUGH PERFORMANCE EVALUATION PROCESS, REVIEW OF THE RESPONSIBILITIES OF THE POSITION, AND COMPARISON TO PERSONS IN SIMILAR ORGANIZATIONS WITH SIMILAR RESPONSIBILITIES AND BUDGETS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINCE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ABLE-SERVICESINC 4880 NORTH SHERMAN STREET MOUNT WOLF PA 17347 204314076 ADULT SERVICES PA 501(C)(3) LINE 10 LEG UP FARM INC 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 1 0 1 ABLE-SERVICESINC A 88560 RENTAL AGREEMENTS ABLE-SERVICESINC J 88560 RENTAL AGREEMENTS ABLE-SERVICESINC L 105000 MANAGEMENT SERVICES ABLE-SERVICESINC S 1253391 DUE TO RELATED ENTITY