ALAQUA ANIMAL REFUGE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ALAQUA ANIMAL REFUGE INC (EIN 02-0806313)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-12-04
IRS object ID: 202433399349300508
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-12-04T08:21:18-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	721396621	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CARR RIGGS & INGRAM LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 GRAND BOULEVARD SUITE 210	AddressLine1Txt
City	MIRAMAR BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32550	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	020806313	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALAQUA ANIMAL REFUGE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ALAQ	BusinessNameControlTxt
Phone	8508806399	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	155 DUGAS WAY	AddressLine1Txt
City	FREEPORT	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32439	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LAURIE HOOD	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8508806399	PhoneNum
Signature	2024-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CHAD F BRANSON	PreparerPersonNm
PTIN	P02089300	PTIN
Phone	8508373141	PhoneNum
Preparation	2024-11-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LAURIE HOOD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	155 DUGAS WAY	AddressLine1Txt
City	FREEPORT	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32439	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,590,783	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://WWW.ALAQUA.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2007	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	ALAQUA ANIMAL REFUGE (AAR) WAS FOUNDED ON THE CORE BELIEF THAT EVERY ABUSED, NEGLECTED AND HOMELESS ANIMAL DESERVES A SECOND CHANCE. OUR MISSION IS TO BE A LEADING ADVOCATE FOR ALL ANIMALS IN NEED RESULTING IN A KINDER, MORE EMPATHETIC WORLD FOR ALL LIVING SOULS. SIGNIFICANT ACTIVITIES IN 2023 THAT IMPACTED OUR MISSION AND VISION WERE: 1) FINE TUNING THE OPERATIONS OF THE NEWLY OPENED DOG ADOPTION CENTER. 2) WE OPENED OUR FARM BARN TO HOUSE MANY GOATS, PIGS, HORSES, AND SHEEP, WHICH INCREASED TEACHING ABILITIES FOR THE PUBLIC FROM OUR STAFF. 3) INSTALLED FOUR ICU UNITS FOR THE CLINIC. 4) INCREASED PUBLIC EXPOSURE AND VISITORS.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	67	TotalEmployeeCnt
Total Volunteers	496	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,280,457	PYContributionsGrantsAmt
CY Contributions Grants	$3,711,035	CYContributionsGrantsAmt
PY Program Service Revenue	$119,430	PYProgramServiceRevenueAmt
CY Program Service Revenue	$73,768	CYProgramServiceRevenueAmt
PY Investment Income	-$155,335	PYInvestmentIncomeAmt
CY Investment Income	$10,627	CYInvestmentIncomeAmt
PY Other Revenue	$119,513	PYOtherRevenueAmt
CY Other Revenue	$381,450	CYOtherRevenueAmt
PY Total Revenue	$2,364,065	PYTotalRevenueAmt
CY Total Revenue	$4,176,880	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,574,867	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,812,206	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$258,665	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,702,544	PYOtherExpensesAmt
CY Other Expenses	$1,934,529	CYOtherExpensesAmt
PY Total Expenses	$3,277,411	PYTotalExpensesAmt
CY Total Expenses	$3,746,735	CYTotalExpensesAmt
PY Revenues Less Expenses	-$913,346	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$430,145	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,957,443	TotalAssetsBOYAmt
Total Assets EOY	$10,465,816	TotalAssetsEOYAmt
Total Liabilities BOY	$149,580	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$181,827	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$9,807,863	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,283,989	NetAssetsOrFundBalancesEOYAmt
Mission	TO BE A LEADING ADVOCATE FOR ALL ANIMALS, TO MAXIMIZE THE HEALING POWER ANIMALS HAVE ON THE HUMAN SPIRIT, AND TO PROVIDE SHELTER, SAFETY, AND SECOND CHANCES TO ANIMALS IN NEED.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,065,958	ExpenseAmt
Revenue	$137,690	RevenueAmt
Desc	ALAQUA ANIMAL REFUGE IS RECOGNIZED AS A PREMIER NO-KILL REFUGE PROVIDING PROTECTION, SHELTER, AND CARE TO ANIMALS AND IS ENGAGED IN MULTIPLE NATIONAL AND INTERNATIONAL PARTNERSHIPS FOCUSED ON THE PROTECTION OF ANIMALS IN NEED. IN 2023, ALAQUA RESCUED AND PROVIDED SHELTER AND MEDICAL CARE FOR 1261 DOMESTIC ANIMALS AND 1436 WILD ANIMALS, IN ADDITION TO THE 68 SANCTUARY ANIMALS THAT ARE NOT ADOPTABLE. WE ADOPTED 1183 ANIMALS AND COMPLETED 1041 SURGERIES.	Desc
Total Program Service Expenses	$3,065,958	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	67	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	LAURIE HOOD	PersonNm
Phone	8508806399	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	155 DUGAS WAY	AddressLine1Txt
City	FREEPORT	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32439	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
LAURIE H HOOD
PRESIDENT AND FOUNDER	40.00	Yes (X)	Yes (X)	$125,000	$0	$0
JOE CAPERS
CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
DEBORAH HENRY
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
LINDA DRAPER
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
KRISTEN CARBONE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BETH CARROLL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LYNN DUGAS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL HANEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HUNTER HARMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LAIN KAHLSTROM
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DEMETRIA MCNEESE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RICHARD MCNEESE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KEEN POLAKOFF
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SCOTT RUSSELL
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$125,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JRL CONSTRUCTION	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	248 PALMETTO AVE	AddressLine1Txt
City	FREEPORT	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32439	ZIPCd

Field	Value	IRS element (for citing)
Services	CONSTRUCTION CONTRACTORS	ServicesDesc
Compensation	$356,098	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$3,711,035	AllOtherContributionsAmt
Total Contributions	$3,711,035	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	ADOPTION FEES	Desc
Business	812900	BusinessCd
Total Revenue Column	$73,768	TotalRevenueColumnAmt
Related Or Exempt Func Income	$73,768	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$73,768	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$28,790	TotalRevenueColumnAmt
Exclusion	$28,790	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,186,744	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,204,907	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$18,163	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$18,163	TotalRevenueColumnAmt
Exclusion	-$18,163	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$497,979	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$180,451	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$317,528	TotalRevenueColumnAmt
Exclusion	$317,528	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$92,467	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$28,545	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$63,922	TotalRevenueColumnAmt
Related Or Exempt Func Income	$63,922	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,176,880	TotalRevenueColumnAmt
Related Or Exempt Func Income	$137,690	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$328,155	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$125,000	TotalAmt
Program Services	$125,000	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,464,813	TotalAmt
Program Services	$1,177,334	ProgramServicesAmt
Management And General	$155,239	ManagementAndGeneralAmt
Fundraising	$132,240	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$222,393	TotalAmt
Program Services	$173,303	ProgramServicesAmt
Management And General	$26,510	ManagementAndGeneralAmt
Fundraising	$22,580	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$69,978	TotalAmt
Program Services	$69,978	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$103,845	TotalAmt
Fundraising	$103,845	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$112,189	TotalAmt
Management And General	$112,189	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$66,260	TotalAmt
Program Services	$33,130	ProgramServicesAmt
Management And General	$33,130	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$36,000	TotalAmt
Program Services	$30,000	ProgramServicesAmt
Management And General	$6,000	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$566	TotalAmt
Management And General	$566	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$590,635	TotalAmt
Program Services	$590,635	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$55,182	TotalAmt
Program Services	$55,182	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
ANIMAL SUPPLIES & MEDIC	$456,055	$456,055
REPAIRS & MAINTENANCE	$256,641	$256,641
UTILITIES	$61,031	$61,031
CONTRACT LABOR	$50,927		$50,927

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$75,220	TotalAmt
Program Services	$37,669	ProgramServicesAmt
Management And General	$37,551	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,746,735	TotalAmt
Program Services	$3,065,958	ProgramServicesAmt
Management And General	$422,112	ManagementAndGeneralAmt
Fundraising	$258,665	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$538,374	BOYAmt
EOY	$1,295,756	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,379,835	BOYAmt
EOY	$1,018,022	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$40,557	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$49,998	BOYAmt
EOY	$35,846	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,614,655	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,603,043	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$7,989,236	BOYAmt
EOY	$8,011,612	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$64,023	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,957,443	BOYAmt
EOY	$10,465,816	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$149,580	BOYAmt
EOY	$117,804	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$64,023	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$149,580	BOYAmt
EOY	$181,827	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,662,154	BOYAmt
EOY	$10,250,644	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$145,709	BOYAmt
EOY	$33,345	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,807,863	BOYAmt
EOY	$10,283,989	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,957,443	BOYAmt
EOY	$10,465,816	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$430,145	ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts	$50,754	DonatedServicesAndUseFcltsAmt
Prior Period Adjustments	-$4,773	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,087,309	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,296,567	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,481,533	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,280,457	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,711,035	CurrentTaxYearAmt
Total	$14,856,901	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,087,309	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,296,567	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,481,533	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,280,457	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,711,035	CurrentTaxYearAmt
Total	$14,856,901	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$14,856,901	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$41,180	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,621	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$287,348	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$80,011	CurrentTaxYearMinus1YearAmt
Current Tax Year	$28,790	CurrentTaxYearAmt
Total	$440,950	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$164,362	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$206,704	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,700	CurrentTaxYearMinus1YearAmt
Total	$373,766	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$15,671,617	TotalSupportAmt
Gross Receipts Rltd Activities	$1,219,605	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.94800	PublicSupportCY170Pct
Public Support PY170	0.94710	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$579,998	OtherCostOrOtherBasisAmt
Book Value	$579,998	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,803,309	OtherCostOrOtherBasisAmt
Depreciation	$681,173	DepreciationAmt
Book Value	$5,122,136	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$40,877	OtherCostOrOtherBasisAmt
Depreciation	$29,213	DepreciationAmt
Book Value	$11,664	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,190,471	OtherCostOrOtherBasisAmt
Depreciation	$892,657	DepreciationAmt
Book Value	$2,297,814	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,011,612	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITY	Desc
Amt	$64,023	Amt

Field	Value	IRS element (for citing)
Total Liability	$64,023	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,408,085	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$50,754	NetUnrealizedGainsInvstAmt
Other Revenue	$180,451	OtherRevenueAmt
Revenue Not Reported	$231,205	RevenueNotReportedAmt
Revenue Subtotal	$4,176,880	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,176,880	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,927,186	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$180,451	OtherExpensesIncludedAmt
Expenses Not Reported	$180,451	ExpensesNotReportedAmt
Expenses Subtotal	$3,746,735	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,746,735	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, ALAQUA IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. ALAQUA HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDING DECEMBER 31, 2023. THUS, THE ORGANIZATION HAS NO INCOME TAX EXPENSE FOR 2023. ALAQUA UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023, ALAQUA HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ALAQUA BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES INCLUDED IN REVENUE 180,451.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES INCLUDED IN REVENUE 180,451.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	100 POINT WINE DINNER	Event1Nm
Gross Receipts Event1	$385,954	GrossReceiptsEvent1Amt
Gross Revenue Event1	$385,954	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$63,092	OtherDirectExpensesEvent1Amt
Event2	KINDNESS KOLLECTIVE	Event2Nm
Gross Receipts Event2	$1,230	GrossReceiptsEvent2Amt
Gross Revenue Event2	$1,230	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$1,825	OtherDirectExpensesEvent2Amt
Other Events Total	3	OtherEventsTotalCnt
Gross Receipts Other Events	$110,795	GrossReceiptsOtherEventsAmt
Gross Revenue Other Events	$110,795	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$115,534	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$497,979	GrossReceiptsTotalAmt
Gross Revenue Total Events	$497,979	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$180,451	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$180,451	DirectExpenseSummaryEventsAmt
Net Income Summary	$317,528	NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
PORTLAND PASTURE LLC
ENTITY OWNED BY LAURIE HOOD, THE PRESIDENT	$36,000	THE LLC RENTED ITS LAND TO ALAQUA ANIMAL REFUGE FOR $3,000 A MONTH AND A TOTAL OF $36,000 A YEAR.	0
INSURANCE ZONE
ENTITY OWNED BY JOE CAPERS, THE CHAIRPERSON	$6,538	ALAQUA ANIMAL REFUGE OBTAINED ITS PROPERTY INSURANCE THROUGH THIS ENTITY.	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	2023 OFFICER AND/OR BOARD RELATIONSHIPS: DEMETRIA MCNEESE HAS A FAMILY RELATIONSHIP WITH RICHARD MCNEESE.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 WAS PRESENTED TO ALAQUA ANIMAL REFUGE BOARD MEMBERS AT THE MONTHLY BOARD MEETING PRIOR TO THE DATE OF FILING. INFORMATION WAS SHARED WITH MEMBERS FOR FEEDBACK AND/OR DISCUSSION.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT-OF-INTEREST POLICY IS INCLUDED WITHIN THE AAR BYLAWS AND OUTLINES A FORMAL PROCESS TO PROTECT THE ORGANIZATION'S TAX-EXEMPT INTEREST WHEN ENTERING INTO TRANSACTIONS THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION. AS PART OF THE POLICY, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTEREST THAT COULD GIVE RISE TO CONFLICT. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THEY: (A) HAVE RECEIVED A COPY OF THE POLICY, (B) HAVE READ AND UNDERSTAND THE POLICY, (C) HAVE AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTAND WHAT A CHARITABLE ORGANIZATION MUST PRIMARILY ENGAGE IN TO MAINTAIN FEDERAL TAX EXEMPTION. IN ADDITION, PERIODIC REVIEWS (WHICH MAY OR MAY NOT USE OUTSIDE EXPERTS) ARE CONDUCTED AS NEEDS ARISE TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSE. AT A MINIMUM, REVIEWS INCLUDE COMPENSATION ARRANGEMENTS AND BENEFITS, PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT CORPORATIONS BASED ON OUR WRITTEN POLICIES AND ACCOUNTABILITY PROCEDURES.
FORM 990, PART VI, SECTION B, LINE 15	LINE 15A - ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL ALAQUA ANIMAL REFUGE BYLAWS OUTLINE COMPENSATION GUIDELINES FOR A VOTING MEMBER OF THE GOVERNING BOARD THAT RECEIVES COMPENSATION FROM THE ORGANIZATION WHICH INCLUDES THE CHIEF OPERATING OFFICER OF THE ORGANIZATION. THE POLICY ALSO INCLUDES BOARD VOTING STIPULATIONS RELATED TO COMPENSATION AND REASONABLE COMPENSATION CRITERIA. ALL COMPENSATION DECISIONS FOR HIGH LEVEL OFFICERS OF THE CORPORATION ARE MADE OR APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON RESEARCH DONE ON THE FOLLOWING FACTORS: TYPE AND AMOUNT OF COMPENSATION BY THOSE IN SIMILAR POSITIONS; EXPERTISE AND OTHER PERTINENT BACKGROUND; SIZE AND COMPLEXITY OF OUR ORGANIZATION; AND NEED OF OUR ORGANIZATION FOR SERVICES OF THE INDIVIDUAL. PERIODIC REVIEWS ARE CONDUCTED AS PART OF THE CONFLICT-OF-INTEREST POLICY AND INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. WHEN CONDUCTING PERIODIC REVIEWS, THE ORGANIZATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IN ADDITION, FACTORS CONSIDERED IN PERFORMANCE REVIEWS OF THE CHIEF OPERATING OFFICER INCLUDE, BUT ARE NOT LIMITED TO, ONGOING DATA AND REPORTS FROM THE FOLLOWING AREAS: FINANCIAL CONTRIBUTIONS AND EXPENDITURES; ANNUAL FUNDRAISING AND CAPITAL CAMPAIGN GOALS; DONOR MANAGEMENT AND RELATIONS; PROGRAMS AND SERVICES GOALS; COMMUNITY OUTREACH; AND LOCAL, STATE, AND NATIONAL PARTNERSHIPS. LINE 15B - ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES OUR DIRECTOR OF OPERATIONS COMPLETED HIS FIRST YEAR AT THE REFUGE. THIS POSITION AND THOSE OF ANY FUTURE SENIOR LEVEL POSITIONS WILL RECEIVE ANNUAL REVIEWS FROM EITHER (OR BOTH) INTERNAL AND INDEPENDENT PERSONS BASED ON NATIONAL STRATEGIC LEADERSHIP MODELS, CRITERIA, BENCHMARKS, AND SITE DATA COMPILED FROM BUT NOT LIMITED TO ALAQUA PROGRAMS AND SERVICES, STRATEGIC GOALS, BUDGET EXPENDITURES, PROGRAM MANAGEMENT, STAFF PERFORMANCE AND RETENTION, AND CONTINUOUS IMPROVEMENT INITIATIVES. THIS PERFORMANCE REVIEW INFORMATION WILL ALSO BE USED AS A FACTOR IN DETERMINING AND APPROVING ANNUAL COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	ALAQUA ANIMAL REFUGE (AAR) SHARES GOVERNING DOCUMENTS, THE CONFLICT-OF-INTEREST POLICY, AND AAR FINANCIAL STATEMENTS WITH MEMBERS OF THE GENERAL PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.