2022-06-15T13:51:58-05:00 2021-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2021-01-01 232931834 LEG UP FARM INC LEGU 7172669294 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 LOUIS J CASTRIOTA JR CHAIRMAN 7172669294 2022-06-13 1 LOUIS CASTRIOTA JR 999009999 DANIELLE J GUINTER P02478607 7177617910 2022-06-13 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z LOUIS J CASTRIOTA JR 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 5939847 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. 16 14 54 65 282714 2246 2216502 4502840 770793 838062 479 222 518349 555954 3506123 5897078 0 0 0 0 1548292 1663053 0 0 235422 1265688 1339657 2813980 3002710 692143 2894368 16477559 16157513 12143689 8928557 4333870 7228956 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; BEHAVIORAL 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 1592356 587078 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 2021, LEG UP FARM PROVIDED OVER 14,500 THERAPY APPOINTMENTS TO MORE THAN 500 DIFFERENT CHILDREN. 586917 159784 THERAPEUTIC HORSEBACK RIDING SERVICES: LEG UP FARM PROVIDES CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES WITH ANIMAL ASSISTED ACTIVITIES. THROUGH THESE ACTIVITIES, WHICH INCLUDE CARE AND MAINTENANCE OF HORSES AND THERAPEUTIC RIDING, CHILDREN WITH SPECIAL NEEDS ARE ABLE TO WORK TOWARD INDIVIDUAL GOALS THAT MAY BE PHYSICAL, MENTAL, EMOTIONAL, OR EDUCATIONAL IN NATURE. IN 2021, LEG UP FARM PROVIDED OVER 4,000 THERAPEUTIC RIDING SESSIONS TO OVER 115 DIFFERENT CHILDREN. 2179273 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 8 0 1 54 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 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 THOMAS O'CONNOR PRESIDENT 40.00 X 98429 0 0 JODY BENTZ CPA CONTROLLER 28.00 12.00 X 72592 0 9955 LOUIS J CASTRIOTA JR CHAIRMAN 2.50 2.50 X X 0 0 0 CHRISTOPHER A FERRO ESQ VICE CHAIRMAN 2.50 2.50 X X 0 0 0 CHRISTINE NENTWIG SECRETARY 1.00 1.00 X X 0 0 0 RAY SCHROEDER TREASURER 1.00 1.00 X X 0 0 0 ANGELA ANG- ALHADEFF DIRECTOR 1.00 1.00 X 0 0 0 JEFF BELLOMO DIRECTOR 1.00 1.00 X 0 0 0 DOUGLAS L BERMAN CPA DIRECTOR 1.00 1.00 X 0 0 0 DAVID BERNHARDT DIRECTOR 1.00 1.00 X 0 0 0 LOUIS J CASTRIOTA SR DIRECTOR 1.00 1.00 X 0 0 0 MARK DEBOWES DIRECTOR 1.00 1.00 X 0 0 0 CHRISTIAN J IZZO DIRECTOR 1.00 1.00 X 0 0 0 DAVID A JONES II ESQ DIRECTOR 1.00 1.00 X 0 0 0 NATALIE POTTER DIRECTOR 1.00 1.00 X 0 0 0 MATT SCARPATO DIRECTOR 1.00 1.00 X 0 0 0 LISA WAGMAN GLEZER DIRECTOR 1.00 1.00 X 0 0 0 KIRA WAGNER DIRECTOR 1.00 1.00 X 0 0 0 171021 0 9955 0 0 0 0 0 105971 147616 1596739 2652514 11440 4502840 PATIENT SERVICE 621400 746862 746862 MANAGEMENT SERVICES 990099 91200 91200 838062 222 222 196511 0 196511 196511 196511 20 147616 42769 -42749 -42749 PROPERTY AND FACILITIE 532000 369444 86730 282714 RETAINER PAYMENTS 990099 23157 23157 MISCELLANEOUS 990099 9591 9591 402192 5897078 1144460 282714 -32936 180976 125048 32884 23044 1274203 888541 220745 164917 105311 61260 34440 9611 102563 72749 17291 12523 19590 15148 2542 1900 32709 25292 4246 3171 21024 14666 3639 2719 54804 49222 4722 860 133 133 463166 305983 151964 5219 436818 332994 97861 5963 61592 55309 5315 968 PROGRAM SPECIFIC 113161 113161 MAINTENANCE AND REPAIR 92445 83124 7885 1436 MISCELLANEOUS 25176 21129 2771 1276 STAFF DEVELOPMENT 15929 13695 1257 977 3110 1819 453 838 3002710 2179273 588015 235422 72206 31122 12993 13001 876823 872893 63239 137858 1085 1634 7398 7899 18758425 3831924 15318942 14926501 27437 124873 139168 16477559 16157513 953553 452784 44217 38921 10968867 7968286 177052 468566 12143689 8928557 X 2057865 5097220 2276005 2131736 4333870 7228956 16477559 16157513 2894368 718 0 X X 0 1 X 1 0 X 1051779 2056521 977113 2216502 4502840 10804755 1317491 1196158 1300441 1065449 1144460 6023999 2369270 3252679 2277554 3281951 5647300 16828754 12700 24644 25765 44115 50378 157602 0 12700 24644 25765 44115 50378 157602 16671152 222 964 1650 479 222 3537 222 964 1650 479 222 3537 2369492 3253643 2279204 3282430 5647522 16832291 0.99040 0.98840 0.00020 0.00190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3428078 3428078 14759306 3371340 11387966 353591 251644 101947 217450 208940 8510 14926501 DUE TO RELATED ENTITY 468566 468566 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, 2021 AND 2020, 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 2018. FARM EN BLANC 44830 44830 1770 7599 3069 CLASH OF THE CLUBS 47620 47620 650 3300 4298 1173 7 55186 55166 20 1370 14471 2437 2632 147636 147616 20 2020 19541 14334 6874 42769 -42749 JODY BENTZ FAMILY MEMBER OF A BOARD OF DIRECTOR 72592 EMPLOYMENT AS CONTROLLER 0 X 2 26505 PER STOCK MARKET 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER LOUIS J. CASTRIOTA, SR. AND LOUIS J. CASTRIOTA, JR., BOARD CHAIR, ARE FATHER AND SON. BOARD MEMBER, DOUGLAS BERMAN AND CONTROLLER, 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 0 ABLE-SERVICESINC A 77040 RENTAL AGREEMENTS ABLE-SERVICESINC J 9690 LEASE AGREEMENTS ABLE-SERVICESINC L 91200 MANAGEMENT SERVICES