2014-05-09T12:59:03-05:00 2013-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2013-01-01 232931834 LEG UP FARM INC LEGU 7172669294 4880 NORTH SHERMAN STREET MOUNT WOLF PA 173479637 DOUGLAS L BERMAN CHAIRMAN 7172669294 2014-05-08 1 GARY J DUBAS P00252339 7177617910 X 2013 2015-11-30 17:44:51Z DOUGLAS L BERMAN 3501 CONCORD ROAD SUITE 250 PO BOX 21439 YORK PA 17402 2495599 0 X WWW.LEGUPFARM.ORG X 1997 PA THE MISSION OF LEG UP FARM IS TO ENRICH THE LIVES OF FAMILIES WITH SPECIAL NEEDS CHILDREN THROUGH CUSTOMIZED THERAPEUTIC EXPERIENCES. 10 10 56 286 2165 -160 919088 1302694 721706 1104138 3230 1546 4368 83015 1648392 2491393 0 0 0 0 1456545 1945647 0 0 242964 753845 851272 2210390 2796919 -561998 -305526 9525378 12735412 5865527 9451004 3659851 3284408 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 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. 0 0 1863106 979597 THERAPY SERVICES: LEG UP FARM PROVIDES CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES WITH ACCESSIBLE AND AFFORDABLE PHYSCIAL, SPEECH, AQUATIC AND OCCUPATIONAL THERAPY 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. FURTHER, LEG UP FARM'S DISTINCTIVE, "CIRCLE OF CARE" PROGRAM MODEL ALLOWS FOR THE PROVISION OF INNOVATIVE, COMPREHENSIVE, CUSTOMIZED, AND COORDINATED THERAPY AND EDUCATIONAL PROGRAMS. IN 2013, LEG UP FARM PROVIDED OVER 16,000 THERAPY APPOINTMENTS TO APPROXIMATELY 360 DIFFERENT CHILDREN. 385462 148302 THERAPEUTIC HORSEMANSHIP 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, DRIVING, AND RIDING, CHILDREN WITH SPECIAL NEEDS ARE ABLE TO WORK TOWARD INDIVIDUAL GOALS THAT MAY BE PHYSICAL, MENTAL, EMOTIONAL, OR EDUCATIONAL IN NATURE. IN 2013, LEG UP FARM PROVIDED OVER 3,750 ANIMAL ASSISTED SESSIONS TO MORE THAN 125 DIFFERENT CHILDREN. 17678 3659 PAWS FOR READING PROGRAM: LEG UP FARM PROVIDES CHILDREN WITH SPECIAL NEEDS WHO ARE STRUGGLING WITH READING, THE OPPORTUNITY TO HAVE PRIVATE, ONE-ON-ONE TUTORING SESSIONS WITH A READING SPECIALIST. THE PROGRAM UTILIZES THERAPY DOGS WITHIN THE READING SESSIONS. WE HAVE FOUND THAT THE ADDITION OF THE DOGS PROVIDES CHILDREN WITH AN OPPORTUNITY TO IMPROVE THEIR READING SKILLS IN A FUN, CREATIVE, AND LESS INTIMIDATING ENVIRONMENT THAN IF CONVENTIONAL TUTORING METHODS WERE EMPLOYED. IN 2013, LEG UP FARM PROVIDED OVER 200 TUTORING SESSIONS TO APPROXIMATELY 15 DIFFERENT CHILDREN. 2266246 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 0 0 1 0 0 0 0 1 1 0 0 0 1 19 0 1 56 1 1 1 0 0 0 0 0 0 0 0 0 X 10 10 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 CHAIRMAN 5.00 X X 0 0 0 CHRISTOPHER A FERRO ESQ VICE CHAIRMAN 5.00 X X 0 0 0 CAROL OPPELAAR SECRETARY 2.00 X X 0 0 0 LOUIS J CASTRIOTA SR DIRECTOR 2.00 X 0 0 0 CHRISTIAN J IZZO DIRECTOR 2.00 X 0 0 0 DAVID A JONES II ESQ DIRECTOR 2.00 X 0 0 0 MEGAN KURTZ DIRECTOR 2.00 X 0 0 0 TRAVIS MILLER DIRECTOR 2.00 X 0 0 0 JIM MORTON DIRECTOR 2.00 X 0 0 0 EDIE STAUB DIRECTOR 2.00 X 0 0 0 LOUIS J CASTRIOTA JR PRESIDENT 40.00 X 116063 0 8582 116063 0 8582 1 0 0 0 0 91535 43544 1167615 299285 1302694 PATIENT SERVICE REVENU 621400 1104138 1104138 1104138 1695 1695 71313 0 71313 71313 71313 750 899 -149 -149 -149 5757 43544 3307 2450 2450 MISCELLANEOUS 900099 7087 7087 FACILITY AND PAVILION 532000 2165 2165 9252 2491393 1182389 2165 4145 124645 94442 15738 14465 1568693 1182755 198016 187922 131560 106291 16671 8598 120749 91678 14606 14465 3643 3347 141 155 9500 8727 368 405 80388 73844 3116 3428 16728 15170 1558 24887 19071 2984 2832 37068 34874 1835 359 3389 2689 303 397 267776 251924 13259 2593 268674 252769 13303 2602 21105 19564 1049 492 PROGRAM SPECIFIC 43004 43004 MAINTENANCE AND REPAIRS 34091 32123 1646 322 EDUCATIONAL AND TRAININ 13254 11289 1008 957 TELEPHONE AND INTERNET 9412 8863 459 90 18353 13822 1649 2882 2796919 2266246 287709 242964 1012 68188 402303 1101970 1458418 1001031 166360 126000 1548 4751 11071152 736140 7455048 10335012 42237 96912 9525378 12735412 141377 173016 1000000 5692058 8277988 32092 0 5865527 9451004 X 1988833 2264079 1671018 1020329 3659851 3284408 9525378 12735412 -305526 -69917 0 X 0 1 X 1 1 1 X 81408 1377370 3948134 910388 1302694 7619994 382366 457372 721706 1175451 2736895 81408 1759736 4405506 1632094 2478145 10356889 3980 111210 1503 1323 6812 124828 0 3980 111210 1503 1323 6812 124828 10232061 2014 2843 2436 3230 1695 12218 2014 2843 2436 3230 1695 12218 83422 1762579 4407942 1635324 2479840 10369107 0.98680 0.99850 0.00120 0.00150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 978887 978887 9884678 621924 9262754 95161 60764 34397 112426 53452 58974 10335012 X 2494700 3307 3307 2491393 0 2491393 2800226 3307 3307 2796919 0 2796919 PART X, LINE 2: THE ORGANIZATION ADHERES TO THE PROVISIONS OF FASB 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 ORGANIZATIONS 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 RECOGNITIONS THRESHOLD ON EACH TAX POSITION. THE ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E., MORE THAN 50 PERCENT) CHANGE OF BEING SUSTAINED ON THE TECHNICAL MERITS. FOR THE YEAR ENDED DECEMBER 31, 2013, 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 OF UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS DIRECT EXPENSES 3,307. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS DIRECT EXPENSES 3,307. DISABILITY WALK 18517 18517 2510 OPEN HOUSE 13669 13669 797 32186 32186 3307 3307 -3307 X 4290 FAIR VALUE X THERAPY POOL 1 278047 FAIR VALUE X WELLNESS CENT 1 16827 FAIR VALUE 0 0 0 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. FORM 990, PART VI, SECTION B, LINE 11 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. KEY EMPLOYEES SALARY IS DETERMINED BY THE CEO AND APPROVED BY THE FINANCE COMMITTEE AND BOARD AS PART OF THE BUDGET REVIEW PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. LEG UP FARMERS MARKET MANAGEMENT LLC 4880 N SHERMAN STREET MOUNT WOLF PA 17347 463351404 INVESTMENT HOLDING COMPANY PA LEG UP FARM INC UNRELATED 172 0 1 1.00000 LEG UP FARMERS MARKET LLC 4880 N SHERMAN STREET MOUNT WOLF PA 17347 463358342 NATURAL FOODS RETAIL PA LEG UP FARMERS MARKET MANAGEMENT LLC UNRELATED 172 0 1 0.91460 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0