LEG UP FARM INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LEG UP FARM INC (EIN 23-2931834)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-07-14
- IRS object ID
- 201711959349300711
- Schema version
- 2016v3.0
- 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 M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-07-14T09:18:31-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 231909723 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCKONLY & ASBURY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 415 FALLOWFIELD ROAD | AddressLine1Txt |
| City | CAMP HILL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232931834 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEG UP FARM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGU | BusinessNameControlTxt |
| Phone | 7172669294 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4880 NORTH SHERMAN STREET | AddressLine1Txt |
| City | MOUNT WOLF | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 173479637 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DOUGLAS L BERMAN | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 7172669294 | PhoneNum |
| Signature | 2017-07-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARY J DUBAS | PreparerPersonNm |
| PTIN | P00252339 | PTIN |
| Phone | 7177617910 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.207.109.122 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-07-06 | IPDt |
| IP Tm | 10:52:27 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 7A2A350352C0973280836E4615395F044E099A9A | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 43E0D199D524613ACB1CE81690383D1F80811FB7 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DOUGLAS L BERMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3501 CONCORD ROAD SUITE 250 PO BOX | AddressLine1Txt |
| Address Line2 | 21439 | AddressLine2Txt |
| City | YORK | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,085,286 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEGUPFARM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF LEG UP FARM IS TO ENRICH THE LIVES OF INDIVIDUALS WITH SPECIAL NEEDS AND THEIR FAMILIES THROUGH SUPPORT AND CUSTOMIZED PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 51 | TotalEmployeeCnt |
| Total Volunteers | 182 | TotalVolunteersCnt |
| Total Gross UBI | $96,888 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$6,040 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $932,401 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,427,438 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,288,480 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,271,797 | CYProgramServiceRevenueAmt |
| PY Investment Income | $409 | PYInvestmentIncomeAmt |
| CY Investment Income | $24,120 | CYInvestmentIncomeAmt |
| PY Other Revenue | $227,523 | PYOtherRevenueAmt |
| CY Other Revenue | $343,773 | CYOtherRevenueAmt |
| PY Total Revenue | $2,448,813 | PYTotalRevenueAmt |
| CY Total Revenue | $3,067,128 | 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 | $2,101,013 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,724,837 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $228,263 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,082,964 | PYOtherExpensesAmt |
| CY Other Expenses | $1,132,316 | CYOtherExpensesAmt |
| PY Total Expenses | $3,183,977 | PYTotalExpensesAmt |
| CY Total Expenses | $2,857,153 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$735,164 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $209,975 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,893,391 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,698,598 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,490,437 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,085,669 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,402,954 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,612,929 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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 AND OTHER ANIMAL-ASSISTED 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,733,078 | ExpenseAmt |
| Revenue | $1,007,550 | RevenueAmt |
| Desc | 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 2016, LEG UP FARM PROVIDED OVER 20,000 THERAPY APPOINTMENTS TO APPROXIMATELY 500 DIFFERENT CHILDREN. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $471,358 | ExpenseAmt |
| Revenue | $264,247 | RevenueAmt |
| Desc | 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 2016, LEG UP FARM PROVIDED OVER 4,000 THERAPEUTIC RIDING SESSIONS TO NEARLY 150 DIFFERENT CHILDREN. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,204,436 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 51 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7172669294 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4880 N SHERMAN STREET | AddressLine1Txt |
| City | MOUNT WOLF | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 173479637 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DOUGLAS L BERMAN CPA | ||||||
| CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTOPHER A FERRO ESQ | ||||||
| VICE CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| EDIE STAUB | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LOUIS J CASTRIOTA SR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTIAN J IZZO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID A JONES II ESQ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RAY SCHROEDER | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TRAVIS MILLER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MATT SCARPATO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| AMBER KRAFT | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANGELA ANG- ALHADEFF | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTINE NENTWIG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LOUIS J CASTRIOTA JR | ||||||
| PRESIDENT | 40.00 | Yes (X) | $107,575 | $0 | $10,671 | |
| ANDREW KEHL | ||||||
| CFO UNTIL 04/22/16 | 40.00 | Yes (X) | $30,331 | $0 | $1,608 | |
| JODY BENTZ | ||||||
| CONTROLLER | 40.00 | Yes (X) | $36,809 | $0 | $1,976 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $174,715 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $14,255 | 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 |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $142,818 | FederatedCampaignsAmt |
| Fundraising | $96,720 | FundraisingAmt |
| Government Grants | $29,408 | GovernmentGrantsAmt |
| All Other Contributions | $1,158,492 | AllOtherContributionsAmt |
| Noncash Contributions | $44,237 | NoncashContributionsAmt |
| Total Contributions | $1,427,438 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATIENT SERVICE | Desc |
| Business | 621400 | BusinessCd |
| Total Revenue Column | $1,271,797 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,271,797 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,271,797 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,295 | TotalRevenueColumnAmt |
| Exclusion | $24,295 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $195,205 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $195,205 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $195,205 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $195,205 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,175 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$175 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$175 | TotalRevenueColumnAmt |
| Exclusion | -$175 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $4,353 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $96,720 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $16,983 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$12,630 | TotalRevenueColumnAmt |
| Exclusion | -$12,630 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| PROPERTY AND FACILITIE | 532000 | $101,084 | $41,230 | $59,854 | |
| MGT. FEE | 900099 | $37,034 | $37,034 | ||
| MISCELLANEOUS | 900099 | $23,080 | $23,080 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $161,198 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,067,128 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,508,232 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $96,888 | UnrelatedBusinessRevenueAmt |
| Exclusion | $34,570 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,969 | TotalAmt |
| Program Services | $133,879 | ProgramServicesAmt |
| Management And General | $34,056 | ManagementAndGeneralAmt |
| Fundraising | $21,034 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,323,616 | TotalAmt |
| Program Services | $937,738 | ProgramServicesAmt |
| Management And General | $238,543 | ManagementAndGeneralAmt |
| Fundraising | $147,335 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,323 | TotalAmt |
| Program Services | $60,284 | ProgramServicesAmt |
| Management And General | $37,563 | ManagementAndGeneralAmt |
| Fundraising | $4,476 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,929 | TotalAmt |
| Program Services | $77,909 | ProgramServicesAmt |
| Management And General | $19,808 | ManagementAndGeneralAmt |
| Fundraising | $12,212 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $758 | TotalAmt |
| Program Services | $644 | ProgramServicesAmt |
| Management And General | $63 | ManagementAndGeneralAmt |
| Fundraising | $51 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,440 | TotalAmt |
| Program Services | $11,424 | ProgramServicesAmt |
| Management And General | $1,118 | ManagementAndGeneralAmt |
| Fundraising | $898 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,783 | TotalAmt |
| Program Services | $44,865 | ProgramServicesAmt |
| Management And General | $4,391 | ManagementAndGeneralAmt |
| Fundraising | $3,527 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,490 | TotalAmt |
| Program Services | $318 | ProgramServicesAmt |
| Management And General | $81 | ManagementAndGeneralAmt |
| Fundraising | $16,091 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,288 | TotalAmt |
| Program Services | $38,634 | ProgramServicesAmt |
| Management And General | $8,468 | ManagementAndGeneralAmt |
| Fundraising | $7,186 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,639 | TotalAmt |
| Program Services | $46,371 | ProgramServicesAmt |
| Management And General | $4,456 | ManagementAndGeneralAmt |
| Fundraising | $812 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $990 | TotalAmt |
| Program Services | $990 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,943 | TotalAmt |
| Program Services | $302,571 | ProgramServicesAmt |
| Management And General | $29,077 | ManagementAndGeneralAmt |
| Fundraising | $5,295 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365,195 | TotalAmt |
| Program Services | $327,941 | ProgramServicesAmt |
| Management And General | $31,515 | ManagementAndGeneralAmt |
| Fundraising | $5,739 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,355 | TotalAmt |
| Program Services | $43,414 | ProgramServicesAmt |
| Management And General | $3,446 | ManagementAndGeneralAmt |
| Fundraising | $1,495 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM SPECIFIC | $110,359 | $110,359 | ||
| MAINTENANCE AND REPAIR | $60,801 | $54,682 | $5,176 | $943 |
| STAFF DEVELOPMENT | $12,657 | $11,027 | $992 | $638 |
| REAL ESTATE TAXES | $5,457 | $5,457 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,161 | TotalAmt |
| Program Services | $1,386 | ProgramServicesAmt |
| Management And General | $244 | ManagementAndGeneralAmt |
| Fundraising | $531 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,857,153 | TotalAmt |
| Program Services | $2,204,436 | ProgramServicesAmt |
| Management And General | $424,454 | ManagementAndGeneralAmt |
| Fundraising | $228,263 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,229 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $287,489 | BOYAmt |
| EOY | $150,583 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,172 | BOYAmt |
| EOY | $101,023 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,563 | BOYAmt |
| EOY | $68,167 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228 | BOYAmt |
| EOY | $1,009 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,516 | BOYAmt |
| EOY | $22,426 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,964,756 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,780,753 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,280,714 | BOYAmt |
| EOY | $11,184,003 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,480 | BOYAmt |
| EOY | $171,387 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,893,391 | BOYAmt |
| EOY | $11,698,598 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,177 | BOYAmt |
| EOY | $130,457 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,393 | BOYAmt |
| EOY | $18,542 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,260,867 | BOYAmt |
| EOY | $7,910,015 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $26,655 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,490,437 | BOYAmt |
| EOY | $8,085,669 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,277,314 | BOYAmt |
| EOY | $3,381,457 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,640 | BOYAmt |
| EOY | $231,472 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,402,954 | BOYAmt |
| EOY | $3,612,929 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,893,391 | BOYAmt |
| EOY | $11,698,598 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $209,975 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $910,388 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,302,694 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,633,659 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $932,401 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,427,438 | CurrentTaxYearAmt |
| Total | $7,206,580 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $721,706 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,175,451 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,348,566 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,482,365 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,508,232 | CurrentTaxYearAmt |
| Total | $6,236,320 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,632,094 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,478,145 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,982,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,414,766 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,935,670 | CurrentTaxYearAmt |
| Total | $13,442,900 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,323 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,812 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,701 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,545 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,494 | CurrentTaxYearAmt |
| Total | $21,875 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,323 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,812 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,701 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,545 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,494 | CurrentTaxYearAmt |
| Total | $21,875 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $13,421,025 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,230 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,695 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,328 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $409 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,295 | CurrentTaxYearAmt |
| Total | $30,957 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,230 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,695 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,328 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $409 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,295 | CurrentTaxYearAmt |
| Total | $30,957 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $3,718 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,080 | CurrentTaxYearAmt |
| Total | $26,798 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,635,324 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,479,840 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,983,553 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,418,893 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,983,045 | CurrentTaxYearAmt |
| Total | $13,500,655 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99410 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99830 | PublicSupportPY509Pct |
| Investment Income CY | 0.00230 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00060 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 | $2,428,078 | OtherCostOrOtherBasisAmt |
| Book Value | $2,428,078 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,164,279 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,531,739 | DepreciationAmt |
| Book Value | $8,632,540 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $165,587 | OtherCostOrOtherBasisAmt |
| Depreciation | $129,890 | DepreciationAmt |
| Book Value | $35,697 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $206,812 | OtherCostOrOtherBasisAmt |
| Depreciation | $119,124 | DepreciationAmt |
| Book Value | $87,688 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,184,003 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CASH OVERDRAFT LIABILITY | Desc |
| Amt | $26,655 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $26,655 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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 COMPANY ADHERES TO THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC NO. 740, INCOME TAXES (ASC 740). 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. A COMPANY 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, 2016, THE COMPANY 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. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $18,272 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $18,272 | CharitableContriEvent1Amt |
| Rent Facility Costs Event1 | $8,574 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,389 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $134 | OtherDirectExpensesEvent1Amt |
| Event2 | FALL FEST | Event2Nm |
| Gross Receipts Event2 | $14,479 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $14,479 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $1,037 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 6 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $68,322 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $63,969 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $4,353 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $4,849 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $101,073 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $96,720 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $4,353 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $8,574 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,389 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,020 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $16,983 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$12,630 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JODY BENTZ | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF CHAIRMAN OF BOARD OF DIRECTORS | RelationshipDescriptionTxt |
| Transaction | $38,785 | TransactionAmt |
| Transaction | EMPLOYMENT AS CONTROLLER | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $29,294 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BOARD MEMBER LOUIS J. CASTRIOTA, SR. AND LOUIS J. CASTRIOTA, JR., PRESIDENT AND CEO, ARE FATHER AND SON. CHAIRMAN OF THE BOARD,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. |
| PART XII, 2C | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABLE-SERVICESINC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4880 NORTH SHERMAN STREET | AddressLine1Txt |
| City | MOUNT WOLF | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17347 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204314076 | EIN |
| Primary Activities | ADULT SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 9 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEG UP FARM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEG UP FARMERS MARKET LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4880 N SHERMAN STREET | AddressLine1Txt |
| City | MOUNT WOLF | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17347 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463358342 | EIN |
| Primary Activities | NATURAL FOODS RETAIL | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEG UP FARMERS MARKET MANAGEMENT LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4800 N SHERMAN STREET | AddressLine1Txt |
| City | MOUNT WOLF | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17347 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463351404 | EIN |
| Primary Activities | INVESTMENT HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEG UP FARM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $29,008 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $3,900 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ABLE-SERVICESINC | ||
| D | $121,499 | CASH ADVANCED AND EXPENSES |
| LEG UP FARMERS MARKET | ||
| Q | $83,428 | INVOICES FOR EXPENSES INCURRED |
| LEG UP FARMERS MARKET | ||
| A | $45,630 | RENTAL AGREEMENTS |