2015-03-31T04:27:50-05:00 2014-09-30 HABIF AROGETI & WYNNE LLP FIVE CONCOURSE PARKWAY SUITE 1000 ATLANTA GA 30328 990 2013-10-01 582213532 MONTGOMERY AREA NON-TRADITIONAL EQUESTRIANS % HEATHER KING MONT 3342130909 3699 WALLAHATCHIE ROAD Suite PIKE ROAD AL 36064 HEATHER KING TREASURER 3342602522 2015-02-18 true JEFFREY L WINLAND P00911136 3342602522 2013 2016-02-25 16:41:14Z 164344 false X www.maneweb.org X 1994 AL TO PROVIDE THERAPEUTIC HORSEBACK RIDING OPPORTUNITIES FOR CHILDREN AND ADULTS WITH EMOTIONAL, PHYSICAL, AND DEVELOPMENTAL DISABILITIES. SEE ATTACHED STATEMENT A. 13 13 2 185 0 198460 98518 16935 15830 -4837 -4738 253035 32064 463593 141674 0 0 0 0 105938 117759 0 0 8469 139021 117655 244959 235414 218634 -93740 1677012 1561478 203178 181384 1473834 1380094 TO PROVIDE THERAPEUTIC HORSEBACK RIDING OPPORTUNITIES FOR CHILDREN AND ADULTS WITH EMOTIONAL, PHYSICAL, COGNITIVE, AND DEVELOPMENTAL DISABILITIES. false false 215822 15830 THE ORGANIZATION PROVIDED 618 LESSONS USING VOLUNTEERS WHO DONATED OVER 10,000 HOURS OF SERVICE TO CHILDREN AND ADULTS WITH EMOTIONAL, PHYSICAL, COGNITIVE AND DEVELOPMENTAL DISABILITIES. 215822 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 false false false false false false false false false true 0 0 true 2 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 33556 64962 7745 98518 PROGRAM SERVICES 900099 15830 15830 15830 597 597 0 0 0 0 0 718 6053 -5335 -5335 48681 16617 32064 0 0 0 141674 15830 597 0 0 0 0 0 0 109909 100017 6595 3297 0 0 7850 7144 471 235 0 0 3000 1500 1500 0 0 0 0 0 3605 3281 216 108 0 0 0 1143 1040 69 34 0 0 8514 7748 511 255 0 37222 37222 10665 9705 640 320 MARKETING 2659 2659 BANK CHARGES & PENALTIES 64 58 4 2 MISCELLANEOUS 3549 3230 213 106 PASTURE & BARN EXPENSE 10007 10007 37227 34870 904 1453 235414 215822 11123 8469 0 0 271477 178656 0 0 500 703 0 0 0 0 0 0 0 0 0 0 1638865 256746 1405035 1382119 0 0 0 0 0 0 0 0 0 0 1677012 1561478 649 1280 0 0 0 0 0 0 0 0 0 0 198368 172850 0 0 4161 7254 203178 181384 X 1473834 1380094 0 0 0 0 1473834 1380094 1677012 1561478 -93740 X false true X true false X false false false 132593 257503 169560 451495 130582 1141733 16213 24670 23135 16935 15830 96783 0 0 0 148806 282173 192695 468430 146412 1238516 0 0 0 1238516 762 689 429 510 597 2987 0 762 689 429 510 597 2987 0 0 149568 282862 193124 468940 147009 1241503 0.99759 0.99760 0.00241 0.00240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 627000 627000 731025 89058 641967 176217 91799 84418 83942 63974 19968 20682 11916 8766 1382119 0 PAYROLL LIABILITIES 2537 ACCRUED EXPENSES 4670 UNITED WAY WITHHOLDINGS 47 7254 148674 7000 7000 141674 141674 242414 7000 7000 235414 235414 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, 2014, 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 2011. FUNDRAISING 48681 48681 16617 0 48681 48681 16617 16617 32064 FORM 990, PART 2 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, 2014, MANE GAVE 618 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 BETTIE BORTON FOR HER REVIEW BEFORE SIGNING AND FILING WITH THE RESPECTIVE FEDERAL AND STATE GOVERNMENTS. THEY ARE ALSO DISTRIBUTED TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING. 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 OFFICER THAT RECEIVE COMPENSATION. NO EMPLOYEE RECEIVES $100,000 OR MORE OF COMPENSATION. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:VETERINARY EXPENSE TOTAL EXPENSES:3618 PROGRAM SERVICES:3618 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:AUTO EXPENSE TOTAL EXPENSES:1056 PROGRAM SERVICES:961 MANAGEMENT AND GENERAL:63 FUNDRAISING:32 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EQUINE CARE & FEEDING TOTAL EXPENSES:7927 PROGRAM SERVICES:7927 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REPAIRS & MAINTENANCE TOTAL EXPENSES:7898 PROGRAM SERVICES:7898 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:517 PROGRAM SERVICES:517 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:POSTAGE TOTAL EXPENSES:1605 PROGRAM SERVICES:1461 MANAGEMENT AND GENERAL:96 FUNDRAISING:48 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:THERAPEUTIC SUPPLIES TOTAL EXPENSES:15 PROGRAM SERVICES:15 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UTILITIES TOTAL EXPENSES:12412 PROGRAM SERVICES:11295 MANAGEMENT AND GENERAL:745 FUNDRAISING:372 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FUNDRAISING EXPENSES TOTAL EXPENSES:1001 FUNDRAISING:1001