2014-04-01T21:28:16-05:00 2013-09-30 HABIF AROGETI & WYNNE LLP FIVE CONCOURSE PKWYSUITE 1000 ATLANTA GA 30328 990 2012-10-01 582213532 MONTGOMERY AREA NON-TRADITIONAL EQUESTRIANS % HEATHER KING MONT 3342130909 3699 WALLAHATCHIE ROAD Suite PIKE ROAD AL 36064 HEATHER KING 3342602522 2014-02-19 true 4048929651 2012 2015-11-30 17:44:51Z 521815 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 ATTACHED STATEMENT A. 15 15 3 185 0 116514 198460 23135 16935 -10119 -4837 53046 253035 182576 463593 0 0 0 0 101838 105938 0 0 9220 123205 139021 225043 244959 -42467 218634 1618758 1677012 363558 203178 1255200 1473834 TO PROVIDE THERAPEUTIC HORSEBACK RIDING OPPORTUNITIES FOR CHILDREN AND ADULTS WITH EMOTIONAL, PHYSICAL, COGNITIVE, AND DEVELOPMENTAL DISABILITIES. false false 225120 16935 M/A 225120 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 3 true false false false false false true true false false false false false false false false X 15 15 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 X CHIEF MIKE WARD X JUDGE FRANK MCFADDEN X MICHELLE PARKINSON X SUSAN WILSON 15.0 X CHERI JORDAN X LYDIA PRICE BERINGER X CHERI JORDAN X KATHARINE HARRIS X JENNIFER G BROWN X ANNE ALAN JEMISON X LORI PORCO X DEE COLEMAN X KELLY WILSON X HEATHER KING 1.0 X JIM EDWARDS X 0 false false false NONE 0 28608 169852 4650 198460 PROGRAM SERVICES 900099 16935 16935 16935 510 510 0 0 0 0 0 800 6147 -5347 -5347 305110 52075 253035 0 0 0 463593 16935 510 0 0 0 0 0 0 99972 90975 5998 2999 0 0 5966 5429 358 179 0 0 3000 1500 1500 0 0 0 0 0 6057 5512 363 182 0 0 0 301 274 18 9 0 0 13809 12566 829 414 0 38866 38866 9800 8918 588 294 MARKETING 1904 1904 BANK CHARGES & PENALTIES 122 111 7 4 MISCELLANEOUS 1866 1685 121 60 PASTURE & BARN EXPENSE 14004 14004 49292 45280 837 3175 244959 225120 10619 9220 0 0 151190 271477 17540 0 1980 500 0 0 0 0 0 0 0 0 0 0 1642888 237853 1448048 1405035 0 0 0 0 0 0 0 0 0 0 1618758 1677012 556 649 0 0 0 0 0 0 0 0 0 0 358990 198368 0 0 4012 4161 363558 203178 X 1237660 1473834 17540 0 0 0 1255200 1473834 1618758 1677012 X 218634 X X false true X true false X false false false 393474 132593 257503 169560 451495 1404625 18250 16213 24670 23135 16935 99203 0 0 0 411724 148806 282173 192695 468430 1503828 0 0 0 0 0 1503828 1237 762 689 429 510 3627 0 1237 762 689 429 510 3627 0 0 412961 149568 282862 193124 468940 1507455 0.99759 0.99182 0.00241 0.00818 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 627000 627000 731025 70762 660263 176217 82533 93684 54647 48867 5780 53999 35691 18308 1405035 0 PAYROLL LIABILITIES 2171 ACCRUED EXPENSES 1941 UNITED WAY WITHHOLDINGS 49 4161 470743 7150 7150 463593 463593 252109 7150 7150 244959 244959 PART X - LINE 2 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, 2013, 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 2009. FUNDRAISING 305110 305110 52075 4 305110 305110 52075 52075 253035 MONTGOMERY AREA NON-TRADITIONAL EQUESTRIANS 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 REVEUE 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, 2013, MANE GAVE 750 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 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 OFFICERS THAT RECEIVE COMPENSATION. NO EMPLOYEE RECEIVES $100,000 OR MORE OF COMPENSATION. OTHER EXPENSES FORM 990 PART IX DESCRIPTION:VETERINARY EXPENSE TOTAL EXPENSES:3026 PROGRAM SERVICES:3026 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:AUTO EXPENSE TOTAL EXPENSES:1243 PROGRAM SERVICES:1131 MANAGEMENT AND GENERAL:75 FUNDRAISING:37 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:EQUINE CARE & FEEDING TOTAL EXPENSES:13090 PROGRAM SERVICES:13090 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:REPAIRS & MAINTENANCE TOTAL EXPENSES:8975 PROGRAM SERVICES:8975 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:OTHER TAXES TOTAL EXPENSES:1941 PROGRAM SERVICES:1941 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:CONTINUING EDUCATION TOTAL EXPENSES:4796 PROGRAM SERVICES:4796 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:DUES & LICENSES TOTAL EXPENSES:665 PROGRAM SERVICES:665 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:POSTAGE TOTAL EXPENSES:1151 PROGRAM SERVICES:1047 MANAGEMENT AND GENERAL:69 FUNDRAISING:35 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:THERAPEUTIC SUPPLIES TOTAL EXPENSES:106 PROGRAM SERVICES:106 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:UTILITIES TOTAL EXPENSES:11542 PROGRAM SERVICES:10503 MANAGEMENT AND GENERAL:693 FUNDRAISING:346 OTHER EXPENSES FORM 990 PART IX DESCRIPTION:FUNDRAISING EXPENSES TOTAL EXPENSES:2757 FUNDRAISING:2757