2020-07-15T14:21:56-05:00 2019-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2019-01-01 232931834 LEG UP FARM INC LEGU 7172669294 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 LOUIS J CASTRIOTA JR CHAIRMAN 7172669294 2020-07-14 1 GARY J DUBAS P00252339 7177617910 X 50.207.109.122 2020-07-14 13:33:58 ED P 79C53DFD442E329089B6483A65380B7645281CC5 4CD0E043C5AA8B5EC6D46D0F233B59BBE8A37D0F 2019 2021-01-29 14:40:06Z LOUIS J CASTRIOTA JR 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 2541399 0 X WWW.LEGUPFARM.ORG X 1997 PA THE MISSION OF LEG UP FARM IS TO ENRICH THE LIVES OF INDIVIDUALS WITH SPECIAL NEEDS AND THEIR FAMILIES THROUGH SUPPORT AND CUSTOMIZED PROGRAMS. 16 14 51 91 259817 -12337 2056521 977113 912889 1012118 964 1650 292142 517432 3262516 2508313 0 0 0 0 1465401 1709738 0 0 205647 1072811 1347521 2538212 3057259 724304 -548946 15535748 15169449 11345075 11527722 4190673 3641727 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 1927462 769030 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 2019, LEG UP FARM PROVIDED OVER 17,500 THERAPY APPOINTMENTS TO MORE THAN 600 DIFFERENT CHILDREN. 487463 151888 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 2019, LEG UP FARM PROVIDED OVER 3,200 THERAPEUTIC RIDING SESSIONS TO NEARLY 120 DIFFERENT CHILDREN. 2414925 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 15 0 1 51 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 DOUGLAS L BERMAN CPA DIRECTOR 1.00 1.00 X 0 0 0 CHRISTOPHER A FERRO ESQ VICE CHAIRMAN 2.50 2.50 X X 0 0 0 LOUIS J CASTRIOTA SR 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 RAY SCHROEDER TREASURER 1.00 1.00 X X 0 0 0 MATT SCARPATO DIRECTOR 1.00 1.00 X 0 0 0 AMBER KRAFT DIRECTOR 1.00 1.00 X 0 0 0 LOUIS J CASTRIOTA JR CHAIRMAN 2.50 2.50 X X 0 0 0 ANGELA ANG- ALHADEFF DIRECTOR 1.00 1.00 X 0 0 0 JANELLE HONS DIRECTOR 1.00 1.00 X 0 0 0 CHRISTINE NENTWIG SECRETARY 1.00 1.00 X X 0 0 0 JOHN PACKER CPA DIRECTOR 1.00 1.00 X 0 0 0 CHRISTINE HESS DIRECTOR 1.00 1.00 X 0 0 0 MARK DEBOWES DIRECTOR 1.00 1.00 X 0 0 0 JEFF BELLOMO DIRECTOR 1.00 1.00 X 0 0 0 JODY BENTZ CPA CONTROLLER 28.00 12.00 X 68094 0 8500 THOMAS O'CONNOR PRESIDENT 40.00 0.00 X 92779 0 0 160873 0 8500 0 0 0 0 0 148448 140275 688390 3934 977113 PATIENT SERVICE 621400 920918 920918 MANAGEMENT SERVICES 900099 91200 91200 1012118 1650 1650 199963 0 199963 199963 199963 94 140275 33086 -32992 -32992 PROPERTY AND FACILITIE 532000 348177 88360 259817 MISCELLANEOUS 900099 2284 2284 350461 2508313 1300441 259817 -29058 169373 122001 31666 15706 1329048 961230 239039 128779 104676 69580 33641 1455 106641 77434 18549 10658 1260 896 121 243 17760 12626 1709 3425 51883 36884 4992 10007 11241 11241 47541 35556 7551 4434 49008 44009 4229 770 1390 1016 243 131 505198 454460 42922 7816 448146 401632 39348 7166 42184 37881 3640 663 PROGRAM SPECIFIC 81561 81561 MAINTENANCE AND REPAIR 64896 58375 5516 1005 STAFF DEVELOPMENT 14237 11853 1549 835 REAL ESTATE TAXES 9574 6924 1722 928 1642 1007 250 385 3057259 2414925 436687 205647 0 21046 128821 188875 94559 43933 82592 74598 660 1135 7286 6264 17594888 2947896 15038961 14646992 182869 186606 15535748 15169449 265229 314311 27449 22458 10840703 10902860 211694 288093 11345075 11527722 X 2986897 2531626 1203776 1110101 4190673 3641727 15535748 15169449 -548946 0 X X 0 1 X 1 0 X 932401 1427438 1051779 2056521 977113 6445252 1482365 1508232 1317491 1196158 1300441 6804687 2414766 2935670 2369270 3252679 2277554 13249939 1545 6494 12700 24644 25765 71148 0 1545 6494 12700 24644 25765 71148 13178791 409 24295 222 964 1650 27540 409 24295 222 964 1650 27540 3718 23080 26798 2418893 2983045 2369492 3253643 2279204 13304277 0.99060 0.99300 0.00210 0.00180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3428078 3428078 13627164 2572811 11054353 332834 192371 140463 206812 182714 24098 14646992 DUE TO RELATED ENTITY 288093 288093 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 YEAR ENDED DECEMBER 31, 2019, 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 2016. FARM EN BLANC 48566 48566 1000 8761 3327 FALL FEST 27598 27598 3448 6 64205 64111 94 4177 4279 1454 6640 140369 140275 94 4177 5279 10215 13415 33086 -32992 JODY BENTZ FAMILY MEMBER OF A BOARD OF DIRECTOR 68094 EMPLOYMENT AS CONTROLLER 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 11320 LEASE AGREEMENTS ABLE-SERVICESINC L 91200 MANAGEMENT SERVICES