2024-06-05T13:29:14-05:00 2023-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2023-01-01 232931834 LEG UP FARM INC LEGU 7172669294 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 DOUGLAS L BERMAN CHAIRMAN 7172669294 2024-06-05 1 DOUGLAS BERMAN 999009999 1 ALYSSA N IRISH P02389116 7177617910 2024-06-05 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DOUGLAS L BERMAN 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 3258777 0 X WWW.LEGUPFARM.ORG X 1997 PA TO ENRICH THE LIVES OF INDIVIDUALS AND FAMILIES WITH SPECIAL NEEDS AND UNIQUE CHALLENGES, THROUGH SUPPORT AND CUSTOMIZED PROGRAMS. 15 13 53 70 279625 12765 1040984 1877963 803635 773296 609 16150 622149 518552 2467377 3185961 0 0 0 0 1636880 1597905 0 0 268907 1290473 1304266 2927353 2902171 -459976 283790 15627343 15767756 8868014 8711347 6759329 7056409 X LEG UP FARM IS THE ONLY FACILITY IN THE COUNTRY THAT PROVIDES CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES WITH ACCESSIBLE AND AFFORDABLE PHYSICAL, SPEECH, AND OCCUPATIONAL THERAPY; OUTPATIENT MENTAL HEALTH SERVICES; EDUCATIONAL PROGRAMMING; AND EQUINE THERAPY, ALL UNDER ONE ROOF. BY COMBINING A STATE-OF-THE-ART SETTING WTIH A CHILD-FRIENDLY ENVIRONMENT, LEG UP FARM CATERS TO THE NEEDS OF BOTH CHILDREN AND THEIR FAMILIES. FURTHER, LEG UP FARM'S DISTINCTIVE, "CIRCLE OF CARE" PROGRAM MODEL ALLOWS THE PROVISION OF INNOVATIVE, COMPREHENSIVE, CUSTOMIZED, AND COORDINATED THERAPY AND EDUCATIONAL PROGRAMS. 0 0 1324798 470409 THERAPY SERVICES: LEG UP FARM PROVIDES CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES WITH ACCESSIBLE AND AFFORDABLE PHYSICAL, SPEECH, AQUATIC AND OCCUPATIONAL THERAPY, NUTRITION AND COUNSELING SERVICES. BY COMBINING A STATE-OF-THE-ART SETTING WITH A CHILD-FRIENDLY ENVIRONMENT, LEG UP FARM CATERS TO THE NEEDS OF BOTH CHILDREN AND THEIR FAMILIES. LEG UP FARM ALLOWS FOR THE PROVISION OF INNOVATIVE, COMPREHENSIVE, CUSTOMIZED, AND COORDINATED THERAPY AND EDUCATIONAL PROGRAMS. IN 2023, LEG UP FARM PROVIDED NEARLY 13,600 THERAPY APPOINTMENTS TO NEARLY 500 INDIVIDUALS. 796671 203287 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, INDIVIDUALS AND FAMILES ARE ABLE TO WORK TOWARD GOALS THAT MAY BE PHYSICAL, MENTAL, EMOTIONAL, OR EDUCATIONAL IN NATURE. IN 2023, LEG UP FARM PROVIDED NEARLY 3,975 EQUINE THERAPY SESSIONS TO NEARLY 140 DIFFERENT INDIVIDUALS. 2121469 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 1 0 0 0 0 1 1 1 0 0 1 7 0 1 53 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 13 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 DOUGLAS L BERMAN CPA CHAIR 1.00 1.00 X X 0 0 0 DAVID BERNHARDT VICE CHAIR 1.00 1.00 X X 0 0 0 CHRISTINE NENTWIG SECRETARY 1.00 1.00 X X 0 0 0 MATT SCARPATO TREASURER 1.00 1.00 X X 0 0 0 ANGELA ANG- ALHADEFF DIRECTOR 1.00 1.00 X 0 0 0 LOUIS J CASTRIOTA SR DIRECTOR 1.00 1.00 X 0 0 0 LOUIS J CASTRIOTA JR DIRECTOR 1.00 1.00 X 0 0 0 MARK DEBOWES DIRECTOR (UNTIL 11/23) 1.00 1.00 X 0 0 0 SEAN FREDERICK DIRECTOR 1.00 1.00 X 0 0 0 LISA WAGMAN GLEZER DIRECTOR 1.00 1.00 X 0 0 0 CHRISTIAN J IZZO DIRECTOR 1.00 1.00 X 0 0 0 THOMAS MCLLWEE DIRECTOR 1.00 1.00 X 0 0 0 DR KIMBERLEE MUDGE DIRECTOR 1.00 1.00 X 0 0 0 ANTHONY SARAGO 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 THOMAS O'CONNOR PRESIDENT 40.00 0.00 X 103092 0 14035 JODY BENTZ CPA CFO 28.00 12.00 X 110768 0 13144 213860 0 27179 2 0 0 0 0 78918 208842 122500 1467703 68342 1877963 PATIENT SERVICE 621400 673696 673696 MANAGEMENT SERVICES 990099 99600 99600 773296 11650 11650 166926 0 166926 166926 166926 4500 0 4500 4500 4500 96 208938 72816 -72720 -72720 PROPERTY AND FACILITIE 532000 366505 86880 279625 MISCELLANEOUS 990099 57841 57841 424346 3185961 1027102 279625 1271 241039 169948 36681 34410 1147928 822099 159112 166717 110287 68130 28560 13597 98651 71002 13584 14065 16089 11871 1621 2597 46586 34374 4693 7519 20323 10503 2039 7781 55694 50013 4806 875 341723 197926 140467 3330 443070 338618 98393 6059 71730 64413 6190 1127 PROGRAM SPECIFIC 135537 135537 MAINTENANCE AND REPAIR 92793 83951 7480 1362 STAFF DEVELOPMENT 41213 31495 4710 5008 MISCELLANEOUS 35233 28652 2928 3653 4275 2937 531 807 2902171 2121469 511795 268907 252335 455369 63082 14365 502586 446031 77600 57251 1634 1634 5184 9957 18912281 4593988 14598305 14318293 38023 112493 88594 352363 15627343 15767756 232802 234173 38271 33236 8062013 7864465 534928 579473 8868014 8711347 X 4695179 4686936 2064150 2369473 6759329 7056409 15627343 15767756 283790 13290 0 X X 0 1 X 1 0 X 977113 2216502 4502840 1040984 1877963 10615402 1300441 1065449 1144460 1070751 1040201 5621302 2277554 3281951 5647300 2111735 2918164 16236704 25765 44115 50378 21977 7371 149606 305000 55000 28877 25902 414779 25765 349115 105378 50854 33273 564385 15672319 1650 479 222 609 11650 14610 1650 479 222 609 11650 14610 2279204 3282430 5647522 2112344 2929814 16251314 0.96440 0.96290 0.00090 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3428078 3428078 14997045 4188772 10808273 322682 261941 60741 164476 143275 21201 14318293 DUE TO RELATED ENTITY 579473 579473 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, 2023 AND 2022, 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 2020. FARM EN BLANC 47794 47794 1940 11451 1250 3298 CLAY BLAST 51817 51817 9500 6911 6143 8 109423 109327 96 13421 8135 10767 209034 208938 96 24861 26497 1250 20208 72816 -72720 JODY BENTZ FAMILY MEMBER OF A BOARD OF DIRECTOR 110768 EMPLOYMENT AS CFO 0 X STOCK 1 50144 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER LOUIS J. CASTRIOTA, SR. AND LOUIS J. CASTRIOTA, JR., BOARD MEMBER, ARE FATHER AND SON. CHAIR, 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, LINE 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 77040 RENTAL AGREEMENTS ABLE-SERVICESINC J 77040 RENTAL AGREEMENTS ABLE-SERVICESINC L 99600 MANAGEMENT SERVICES ABLE-SERVICESINC S 579473 DUE TO RELATED ENTITY