2016-02-13T21:24:40-06:00 2015-09-30 HABIF AROGETI & WYNNE LLP FIVE CONCOURSE PARKWAY SUITE 1000 ATLANTA GA 30328 990 2014-10-01 582213532 MONTGOMERY AREA NON-TRADITIONAL EQUESTRIANS % HEATHER KING MONT 3342130909 3699 WALLAHATCHIE ROAD PIKE ROAD AL 36064 HEATHER KING SECRETARY/TREASURER 3342602522 2016-02-11 true Jeffrey L Winland P00911136 4048929651 2016-02-11 2014 2016-08-17 19:52:53Z 500672 false X www.maneweb.org X 1994 AL TO PROVIDE THERAPEUTIC HORSEBACK RIDING OPPORTUNITIES FOR CHILDREN AND ADULTS WITH EMOTIONAL, PHYSICAL, COGNITIVE, AND DEVELOPMENTAL DISABILITIES. SEE STATEMENT A 13 13 4 185 0 98518 133314 15830 20530 -4738 369 32064 275482 141674 429695 0 0 0 0 117759 107820 0 0 12100 117655 125928 235414 233748 -93740 195947 1561478 1739782 181384 151441 1380094 1588341 TO PROVIDE THERAPEUTIC HORSEBACK RIDING OPPORTUNITIES FOR CHILDREN AND ADULTS WITH EMOTIONAL, PHYSICAL, COGNITIVE, AND DEVELOPMENTAL DISABILITIES. false false 209091 20530 THE ORGANIZATION PROVIDED 660 LESSONS USING VOLUNTEERS WHO DONATED OVER 10,000 HOURS OF SERVICE TO CHILDREN AND ADULTS WITH EMOTIONAL, PHYSICAL, COGNITIVE AND DEVELOPMENTAL DISABILITIES. 209091 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 0 0 true 4 true false false false false false true true false false false false false false false false X 13 13 true false false false false false false true false false true true false true false false true true false AL X HEATHER KING 3342602522 2660 EASTCHASE LANE SUITE 100 MONTGOMERY AL 36117 X X CINDY LONGSHORE DIRECTOR X CHIEF MIKE WARD DIRECTOR X JUDGE FRANK MCFADDEN DIRECTOR X MICHELLE PARKINSON DIRECTOR X SUSAN WILSON DIRECTOR 15.0 X CHERI JORDAN DIRECTOR X LYDIA PRICE BERINGER DIRECTOR X KATHARINE HARRIS DIRECTOR X JENNIFER G BROWN DIRECTOR X JENNIFER GREMANUX DIRECTOR X KELLY WILSON PRESIDENT X HEATHER KING SECRETARY TREASURER 1.0 X JIM EDWARDS VICE PRESIDENT X 0 false false false NONE 0 18350 114964 32285 133314 PROGRAM SERVICES 900099 20530 20530 20530 369 369 0 0 0 0 0 0 0 0 0 346459 70977 275482 0 0 0 429695 20530 369 0 0 0 0 0 0 101079 91982 6065 3032 0 0 6741 6134 404 203 0 0 6970 3485 3485 0 0 0 0 0 4695 4272 282 141 0 0 0 1287 1171 77 39 0 0 7317 6658 439 220 0 35845 35845 10451 9510 627 314 MARKETING 2485 2485 BANK CHARGES & PENALTIES 58 53 3 2 MISCELLANEOUS 2822 2568 169 85 PASTURE & BARN EXPENSE 8023 8023 45975 39390 1006 5579 233748 209091 12557 12100 0 0 178656 317451 0 0 703 10860 0 0 0 0 0 0 0 0 0 0 1678811 267340 1382119 1411471 0 0 0 0 0 0 0 0 0 0 1561478 1739782 1280 916 0 0 0 0 0 0 0 0 0 0 172850 146136 0 0 7254 4389 181384 151441 X 1380094 1585956 0 2385 0 0 1380094 1588341 1561478 1739782 195947 12300 X false true X true false X 257503 169560 451495 130582 408796 1417936 24670 23135 16935 15830 20530 101100 0 0 0 282173 192695 468430 146412 429326 1519036 0 0 0 1519036 689 429 510 597 369 2594 0 689 429 510 597 369 2594 0 0 282862 193124 468940 147009 429695 1521630 0.99830 0.99759 0.00170 0.00241 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 627000 627000 731469 107620 623849 175773 100797 74976 93438 43110 50328 51131 15813 35318 1411471 0 PAYROLL LIABILITIES 1831 ACCRUED EXPENSES 2550 UNITED WAY WITHHOLDINGS 8 4389 448995 7000 12300 19300 429695 429695 240748 7000 7000 233748 233748 PART X - LINE 2 MANE IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF SEPTEMBER 30, 2015, MANE HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FIANCIAL STATEMENTS. MANE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY MAJOR TAX JURISDICTIONS FOR YEARS BEFORE 2012. FUNDRAISING 346459 346459 70977 0 346459 346459 70977 70977 275482 X HORSE - BILLY 1 9900 DONOR VALUED X HORSE - JOSIE 1 6000 DONOR VALUED X HORSE - TWEET 1 5000 DONOR VALUED X HORSE - DIXIE 1 6000 DONOR VALUED X UNITED JOHNSONS BEVERAGES 1 2200 DONOR VALUED X RIDING GEAR 1 435 DONOR VALUED X US FOODS 1 2500 DONOR VALUED X CAROLYN JILLA 1 100 DONOR VALUED X MISCELLANEOUS 1 150 DONOR VALUED false false false MONTGOMERY AREA NON-TRADITIONAL EQUESTRIANS THE MONTGOMERY AREA NON-TRADITIONAL EQUESTRIANS (MANE) IS A NON-PROFIT ORGANIZATION FORMED IN 1994 THAT PROVIDES SAFE AND EFFECTIVE THERAPEUTIC HORSEBACK RIDING OPPORTUNITIES TO MONTGOMERY AND TRI-COUNTY AREA CHILDREN AND ADULTS WITH EMOTIONAL, PHYSICAL, COGNITIVE, AND DEVELOPMENTAL DISABILITIES. MANE SERVES A WIDELY DIVERSE CLIENT BASE, INCLUDING THOSE WITH CEREBRAL PALSY, LEARNING DISABILITIES, ADD, TRAUMATIC BRAIN INJURY (TBI), DOWN SYNDROME, MULTIPLE SCLEROSIS, AUTISM, SPINA BIFIDA, EPILEPSY, MENTAL RETARDATION, STROKE PATIENTS, ACCIDENT VICTIMS, THE ELDERLY, THE VISUALLY IMPAIRED, PATIENTS WITH COMMUNICATIVE DISORDERS SUCH AS HEARING IMPAIRMENT OR COCHLEAR IMPLANT RECIPIENTS, AND THE FAMILIES OF THOSE WITH DISABILITIES. MANE HOLDS 501(C)(3) CORPORATION STATUS, AND CONDUCTS ITS ACTIVITIES EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF THE U.S. INTERNAL REVENUE CODE OF 1986 UNDER WHICH IT IS QUALIFIED AS A TAX EXEMPT ORGANIZATION. THEREFORE, IT HAS NO PROVISION FOR FEDERAL INCOME TAXES. MANE IS A FULLY ACCREDITED PREMIER RIDING CENTER THROUGH THE PROFESSIONAL ASSOCIATION OF THERAPEUTIC HORSEMANSHIP INTERNATIONAL (PATH INTL.) FORMERLY KNOWN AS THE NORTH AMERICAN RIDING FOR THE HANDICAPPED ASSOCIATION (NARHA), AND ALL INSTRUCTORS ARE CERTIFIED BY PATH INTL. PATH INTL. IS A REGULATORY AGENCY THAT ASSURES STRINGENT STANDARDS FOR QUALITY THERAPEUTIC HORSEBACK RIDING THROUGH INSTRUCTOR CERTIFICATION, SITE ACCREDITATION, AND PROGRAM MONITORING. THERAPEUTIC HORSEBACK RIDING PROVIDES EXTREMELY IMPORTANT AND EFFECTIVE INTERVENTION FOR PEOPLE WITH COGNITIVE, EMOTIONAL, AND/OR PHYSICAL DISABILITIES. A RIDER STRADDLING A HORSE STRETCHES TIGHT SPASTIC MUSCLES THROUGHOUT HIS OR HER BODY. INSTRUCTORS AND THERAPISTS USE THE THREE-DIMENSIONAL RHYTHMIC MOTION OF THE HORSE TO REDUCE SPASTICITY AND ABNORMAL MOVEMENTS, QUICKEN REFLEXES, AID IN MOTOR PLANNING, AND STRENGTHEN MUSCLES, JOINTS, AND TENDONS DAMAGED BY TRAUMA OR ILLNESS IN THEIR DISABLED PATIENTS. RIDERS WITH PHYSICAL IMPAIRMENTS OR LIMTED MOBILITY CAN EXPERIENCE INCREASED BALANCE AND MUSCLE CONTROL; A WIDER RANGE OF MOTION; AND IMPROVED RESPIRATION, CIRCULATION, APPETITE, AND DIGESTION. CONFIDENCE AND ENHANCED SELF-ESTEEM ARE POSITIVE BY-PRODUCTS OF THERAPEUTIC RIDING. MANE OPERATES FROM A 44 ACRE SITE LOCATED AT 3699 WALLAHATCHIE ROAD IN EAST MONTGOMERY, WHICH INCLUDES AN OUTDOOR RIDING RING, OFFICE, AND A 15 STALL BARN WITH AN INDOOR RIDING AREA. MANE SERVES APPROXIMATELY 90 INDIVIDUALS WEEKLY (DEPENDING ON WEATHER CONDITIONS) AND CURRENTLY HAS A WAITING LIST FOR SERVICES DURING 4 SESSIONS THROUGHOUT THE YEAR. A FULL-TIME PROGRAM DIRECTOR, STAFF INSTRUCTOR, AND EXECUTIVE DIRECTOR ENABLE MANE TO SERVE INCREASING NUMBERS OF INDIVIDUALS WITH DISABILITIES THROUGH TERAPEUTIC RIDING PROGRAMS. DURING THE YEAR ENDED SEPTEMBER 30, 2015, MANE GAVE 660 LESSONS USING VOLUNTEERS WHO DONATE OVER 10,000 HOURS OF SERVICE. ABOUT 80% OF THE RIDERS HAVE COGNITIVE DISABILITIES OR ARE EMOTIONALLY/BEHAVIORALLY AT RISK AND ABOUT 20% PHYSICAL DISABILITES; MANY HAVE MULTIPLE HANDICAPS REQUIRING EXTENSIVE STAFF AND VOLUNTEER SUPPORT. OVER 90% OF THE RIDERS ARE CHILDREN. FORM 990 FORM 990, PART VI, SECTION A, GOVERNING BODY AND MANAGEMENT, LINE 10 - DESCRIPTION OF FORM 990 REVIEW PROCESS BY THE ORGANIZATION MANE'S ACCOUNTING BOOKS AND RECORDS ARE MAINTAINED BY THE CHARITY'S TREASURER, HEATHER KING. AFTER THE END OF THE TAX YEAR MANE IS AUDITED BY AN INDEPENDENT AUDITOR. ONCE THE AUDIT IS COMPLETE A COPY OF THE AUDITED FINANCIALS ARE SENT TO THE TAX PREPARER (HABIF, AROGETI & WYNNE, LLP) FOR THE PREPARATION OF THE TAX RETURN (FORM 990 AND SUBSEQUENT SCHEDULES). ONCE THE RETURN PREPARATION IS COMPLETE A COPY OF THE RETURN IS FURNISHED TO HEATHER KING FOR HER REVIEW. ONCE THE RETURN HAS BEEN REVIEWED AND APPROVED BY HEATHER KING IT IS GIVEN TO THE BOARD FOR ITS REVIEW BEFORE SIGNING AND FILING WITH THE RESPECTIVE FEDERAL AND STATE GOVERNMENTS. FORM 990, PART VI, SECTION B, POLICIES, LINE 12C: THE BOARD OF DIRECTORS ARE WELL KNOWN TO EACH OTHER AND ARE SELECTED FOR THEIR INTEGRITY, HONESTY, AND LACK OF POTENTIAL FOR A CONFLICT OF INTEREST. SHOULD A CONFLICT OF INTEREST ARISE, BOARD MEMBERS ARE EXPECTED TO SELF-REPORT THE CONFLICT AND THE POLICY IS STRICTLY ENFORCED. FORM 990, PART VI, SECTION B, POLICIES, LINE 15: ALL SALARIES ARE DETERMINED BY THE BOARD. FORM 990, PART VI, SECTION C, DISCLOSURE, LINE 19: MANE POSTS ALL GOVERNING INFORMATION ON ITS OWN WEBSITE WHICH IS ACCESSIBLE TO THE PUBLIC. FORM 990, PART VII, SECTION A, LINE 1A: THERE ARE NO OFFICERS THAT RECEIVE COMPENSATION. NO EMPLOYEE RECEIVES $100,000 OR MORE OF COMPENSATION. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:AUTO EXPENSE TOTAL EXPENSES:2470 PROGRAM SERVICES:2248 MANAGEMENT AND GENERAL:148 FUNDRAISING:74 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EQUINE CARE & FEEDING TOTAL EXPENSES:14064 PROGRAM SERVICES:14064 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REPAIRS & MAINTENANCE TOTAL EXPENSES:5918 PROGRAM SERVICES:5918 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OTHER TAXES TOTAL EXPENSES:1178 PROGRAM SERVICES:1178 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:DUES & LICENSES TOTAL EXPENSES:650 PROGRAM SERVICES:650 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:POSTAGE TOTAL EXPENSES:1862 PROGRAM SERVICES:1694 MANAGEMENT AND GENERAL:112 FUNDRAISING:56 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:VETERINARY EXPENSES TOTAL EXPENSES:2248 PROGRAM SERVICES:2248 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UTILITIES TOTAL EXPENSES:12429 PROGRAM SERVICES:11310 MANAGEMENT AND GENERAL:746 FUNDRAISING:373 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FUNDRAISING EXPENSES TOTAL EXPENSES:5076 FUNDRAISING:5076 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:WORKSHOP/CERTIFICATION EXP TOTAL EXPENSES:80 PROGRAM SERVICES:80