Civic Intelligence

Leg Up Farm Inc.

990 • Fiscal year 2015 • EIN 23-2931834

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 22, 2016

Organization ProfileWWW.LEGUPFARM.ORG

View Organization Page

4880 North Sherman StreetMount Wolf, PA 17347-9637

(717) 266-9294

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.71x

Higher debt load relative to assets than 82% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

3.47x

Higher debt load relative to revenue than 91% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

8th percentile

-30%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

36th percentile

$135,853

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

19th percentile

-4.9%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

7th percentile

-39%

Faster revenue growth than 7% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$11,893,391

Down $616,857 (-4.9%) from 2014

Net Assets

Down

$3,402,954

Down $735,164 (-18%) from 2014

Liabilities

Up

$8,490,437

Up $118,307 (+1.4%) from 2014

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin8th percentile

Revenue

Down

$2,448,813

Down $1,567,428 (-39%) from 2014

Expenses

Up

$3,183,977

Up $21,446 (+0.7%) from 2014

Net Income

Down

-$735,164

Down $1,588,874 (-186%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $7,381,586Liabilities 2010: $5,695,190Net Assets 2010: $1,686,3962010Assets 2011: $9,940,708Liabilities 2011: $5,718,859Net Assets 2011: $4,221,8492011Assets 2012: $9,525,378Liabilities 2012: $5,865,527Net Assets 2012: $3,659,8512012Assets 2013: $12,735,412Liabilities 2013: $9,451,004Net Assets 2013: $3,284,4082013Assets 2014: $12,510,248Liabilities 2014: $8,372,130Net Assets 2014: $4,138,1182014Assets 2015: $11,893,391Liabilities 2015: $8,490,437Net Assets 2015: $3,402,9542015Assets 2016: $11,698,598Liabilities 2016: $8,085,669Net Assets 2016: $3,612,9292016Assets 2017: $11,402,252Liabilities 2017: $7,993,706Net Assets 2017: $3,408,5462017Assets 2018: $15,535,748Liabilities 2018: $11,345,075Net Assets 2018: $4,190,6732018Assets 2019: $15,169,449Liabilities 2019: $11,527,722Net Assets 2019: $3,641,7272019Assets 2020: $16,477,559Liabilities 2020: $12,143,689Net Assets 2020: $4,333,8702020Assets 2021: $16,157,513Liabilities 2021: $8,928,557Net Assets 2021: $7,228,9562021Assets 2022: $15,627,343Liabilities 2022: $8,868,014Net Assets 2022: $6,759,3292022Assets 2023: $15,767,756Liabilities 2023: $8,711,347Net Assets 2023: $7,056,4092023Assets 2024: $15,663,995Liabilities 2024: $9,103,186Net Assets 2024: $6,560,8092024

Highlighted filing

2015

Assets$11,893,391
Liabilities$8,490,437
Net Assets$3,402,954
Open 2015 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,134,9782010Revenue 2011: $4,382,773Expenses 2011: $1,847,320Net Income 2011: $2,535,4532011Expenses 2012: $2,210,3902012Revenue 2013: $2,491,393Expenses 2013: $2,796,919Net Income 2013: -$305,5262013Revenue 2014: $4,016,241Expenses 2014: $3,162,531Net Income 2014: $853,7102014Revenue 2015: $2,448,813Expenses 2015: $3,183,977Net Income 2015: -$735,1642015Revenue 2016: $3,067,128Expenses 2016: $2,857,153Net Income 2016: $209,9752016Revenue 2017: $2,395,472Expenses 2017: $2,724,018Net Income 2017: -$328,5462017Revenue 2018: $3,262,516Expenses 2018: $2,538,212Net Income 2018: $724,3042018Revenue 2019: $2,508,313Expenses 2019: $3,057,259Net Income 2019: -$548,9462019Revenue 2020: $3,506,123Expenses 2020: $2,813,980Net Income 2020: $692,1432020Revenue 2021: $5,897,078Expenses 2021: $3,002,710Net Income 2021: $2,894,3682021Revenue 2022: $2,467,377Expenses 2022: $2,927,353Net Income 2022: -$459,9762022Revenue 2023: $3,185,961Expenses 2023: $2,902,171Net Income 2023: $283,7902023Revenue 2024: $2,632,790Expenses 2024: $3,147,200Net Income 2024: -$514,4102024

Highlighted filing

2015

Revenue$2,448,813
Expenses$3,183,977
Net Income-$735,164
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 22, 2016
Return Version
2015v2.1
Gross Receipts
$2,462,050
Mission and Program Overview

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 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.

The mission of leg up farm is to enrich the lives of individuals with special needs and their families through support and customized programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,591,723$11,280,714▼ $311,009
Savings and Temporary Cash Investments$176,046$287,489▲ $111,443
Pledges and Grants Receivable$501,882$89,172▼ $412,710
Accounts Receivable$94,854$75,563▼ $19,291
Prepaid Expenses and Deferred Charges$4,370$7,516▲ $3,146
Cash and Non-Interest-Bearing Accounts$67,930$3,229▼ $64,701
Inventories for Sale or Use$624$228▼ $396
Total Assets$12,510,248$11,893,391▼ $616,857
Other Assets Total$72,819$149,480▲ $76,661
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,170,208$8,260,867▲ $90,659
Accounts Payable and Accrued Expenses$181,560$158,177▼ $23,383
Deferred Revenue$20,362$71,393▲ $51,031
Total Liabilities$8,372,130$8,490,437▲ $118,307
Net Assets / Fund Balance
Unrestricted Net Assets$3,601,588$3,277,314▼ $324,274
Temporarily Rstr Net Assets$536,530$125,640▼ $410,890
Total Net Assets Fund Balance$4,138,118$3,402,954▼ $735,164
Total Liabilities and Net Assets / Fund Balance$12,510,248$11,893,391▼ $616,857

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,763,339$1,223,625$9,986,964
Land$2,428,078-$2,428,078
Equipment$49,903$103,734$153,637
Other Land Buildings$39,394$88,525$127,919
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Louis J Castriota JrPresidentFT$121,574$14,279$135,853
Andrew KehlCFOFT$89,082$3,734$92,816

Board Members and Trustees

NameTitle
Douglas L Berman CPAChairman
Christopher a Ferro EsqVice Chairman
Amber KraftDirector
Christine NentwigDirector
David a Jones Ii EsqDirector
Louis J Castriota SrDirector
Ray ShroederDirector
Travis MillerDirector
Megan HooseDirector Until 11/23/15
Jim MortonDirector Until 9/3/15
Edie StaubSecretary
Christian J IzzoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$932,401
Program Service Revenue
$1,288,480
Investment Income
$409
Other Revenue
$227,523
All Other Contributions
$648,959
Change in Net Assets
$-735,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,101,013
Other Expenses$1,082,964
Total Fundraising Expense$180,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,288,004$232,329$121,515$1,641,848
Depreciation Depletion$314,155$30,499$4,773$349,427
Interest$298,096$28,954$4,531$331,581
Current Officers, Directors, Trustees, and Key Employees$180,680$32,197$15,792$228,669
Payroll Taxes$107,517$18,624$10,286$136,427
Other Employee Benefits$80,548$12,474$1,047$94,069
Fees for Services Other$55,695$3,484$2,540$61,719
Office Expenses$43,892$5,939$4,115$53,946
Occupancy$46,868$3,235$506$50,609
Insurance$38,991$3,623$845$43,459
Other Expenses$11,774$1,260$659$13,693
Advertising$67-$12,307$12,374
Fees for Services Accounting$9,060$567$413$10,040
All Other Expenses$7,377$474$542$8,393
Travel$3,317$235$175$3,727
Fees for Services Legal$685$43$31$759
Total Functional Expenses$2,625,458$377,832$180,687$3,183,977
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,237
Fundraising Gross Income$5,980
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Fest$18,264-$1,250-
Golf Tournament$14,224-$335-
Total Events$53,477$5,980$13,237$-7,257
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
Leg Up Farm Inc
EIN
23-2931834
Phone
7172669294
Address
4880 NORTH SHERMAN STREET, MOUNT WOLF, PA 17347-9637

Signing Officer

Name
Douglas L Berman
Title
Chairman
Phone
7172669294
Signed
2016-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas L Berman
Formed
1997
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
64
Volunteers
279

Preparer

Firm
Mckonly & Asbury Llp
Address
415 FALLOWFIELD ROAD, CAMP HILL, PA 17011
Preparer
Gary J Dubas
Phone
7177617910
Supplemental Narrative

Additional Explanations

Part XII, 2C

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Leg up farm and able-services are 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 the their exempt purpose. The farmers market and market management are pass-through entities for income tax purposes and, as such, are not subject to income taxes. Rather, all items of taxable income, deductions, and tax credits are passed through and are reported by its members on their respective income tax returns. The farmers market and market management's federal tax status as a pass-through entity is based on its legal status as a limited liability company. The farmers market and market management are required to file and do file tax returns with the irs and other taxing authorities. Accordingly, these consolidated financial statements do not reflect a provision for income taxes and farmers market and market management have no other tax positions that must be considered for disclosure. Management believes it is no longer subject to income tax examinations for years prior to 2012.”

Raw XML AppendixShowing 400 of 636 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0181560
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0158177
IRS990/AccountsReceivableGrp/BOYAmt094854
IRS990/AccountsReceivableGrp/EOYAmt075563
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF LEG UP FARM IS TO ENRICH THE LIVES OF INDIVIDUALS WITH SPECIAL NEEDS AND THEIR FAMILIES THROUGH SUPPORT AND CUSTOMIZED PROGRAMS.
IRS990/AdvertisingGrp/FundraisingAmt012307
IRS990/AdvertisingGrp/ProgramServicesAmt067
IRS990/AdvertisingGrp/TotalAmt012374
IRS990/AllOtherContributionsAmt0648959
IRS990/AllOtherExpensesGrp/FundraisingAmt0542
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0474
IRS990/AllOtherExpensesGrp/ProgramServicesAmt07377
IRS990/AllOtherExpensesGrp/TotalAmt08393
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum07172669294
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04880 N SHERMAN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MOUNT WOLF
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0173479637
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt067930
IRS990/CashNonInterestBearingGrp/EOYAmt03229
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt015792
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt032197
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0180680
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0228669
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContriRptFundraisingEventAmt086316
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0932401
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0409
IRS990/CYOtherExpensesAmt01082964
IRS990/CYOtherRevenueAmt0227523
IRS990/CYProgramServiceRevenueAmt01288480
IRS990/CYRevenuesLessExpensesAmt0-735164
IRS990/CYSalariesCompEmpBnftPaidAmt02101013
IRS990/CYTotalExpensesAmt03183977
IRS990/CYTotalFundraisingExpenseAmt0180687
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02448813
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt020362
IRS990/DeferredRevenueGrp/EOYAmt071393
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt04773
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt030499
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0314155
IRS990/DepreciationDepletionGrp/TotalAmt0349427
IRS990/Desc0THERAPY SERVICES: LEG UP FARM PROVIDES CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES WITH ACCESSIBLE AND AFFORDABLE PHYSICAL, 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 2015, LEG UP FARM PROVIDED OVER 17,800 THERAPY APPOINTMENTS TO APPROXIMATELY 350 DIFFERENT CHILDREN.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt064
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02170309
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt0140089
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0413
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0567
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt09060
IRS990/FeesForServicesAccountingGrp/TotalAmt010040
IRS990/FeesForServicesLegalGrp/FundraisingAmt031
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt043
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0685
IRS990/FeesForServicesLegalGrp/TotalAmt0759
IRS990/FeesForServicesOtherGrp/FundraisingAmt02540
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03484
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt055695
IRS990/FeesForServicesOtherGrp/TotalAmt061719
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1214279
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt133734
IRS990/Form990PartVIISectionAGrp/PersonNm0DOUGLAS L BERMAN CPA
IRS990/Form990PartVIISectionAGrp/PersonNm1CHRISTOPHER A FERRO ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm2EDIE STAUB
IRS990/Form990PartVIISectionAGrp/PersonNm3LOUIS J CASTRIOTA SR
IRS990/Form990PartVIISectionAGrp/PersonNm4CHRISTIAN J IZZO
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID A JONES II ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm6MEGAN HOOSE
IRS990/Form990PartVIISectionAGrp/PersonNm7TRAVIS MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm8JIM MORTON
IRS990/Form990PartVIISectionAGrp/PersonNm9AMBER KRAFT
IRS990/Form990PartVIISectionAGrp/PersonNm10RAY SHROEDER
IRS990/Form990PartVIISectionAGrp/PersonNm11CHRISTINE NENTWIG
IRS990/Form990PartVIISectionAGrp/PersonNm12LOUIS J CASTRIOTA JR
IRS990/Form990PartVIISectionAGrp/PersonNm13ANDREW KEHL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12121574
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1389082
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR UNTIL 11/23/15
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR UNTIL 9/3/15
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13CFO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt086316
IRS990/FundraisingDirectExpensesAmt013237
IRS990/FundraisingGrossIncomeAmt05980
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt057037
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02462050
IRS990/GrossRentsGrp/RealAmt0193885
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/FundraisingAmt0845
IRS990/InsuranceGrp/ManagementAndGeneralAmt03623
IRS990/InsuranceGrp/ProgramServicesAmt038991
IRS990/InsuranceGrp/TotalAmt043459
IRS990/InterestGrp/FundraisingAmt04531
IRS990/InterestGrp/ManagementAndGeneralAmt028954
IRS990/InterestGrp/ProgramServicesAmt0298096
IRS990/InterestGrp/TotalAmt0331581
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0624
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0228
IRS990/InvestmentIncomeGrp/ExclusionAmt0409
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0409
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01415884
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011591723
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011280714
IRS990/LandBldgEquipCostOrOtherBssAmt012696598
IRS990/LegalDomicileStateCd0PA
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LEG 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt08170208
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt08260867
IRS990/NetAssetsOrFundBalancesBOYAmt04138118
IRS990/NetAssetsOrFundBalancesEOYAmt03402954
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-7257
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-7257
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0193885
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0193885
IRS990/NetUnrelatedBusTxblIncmAmt0-5256
IRS990/NoncashContributionsAmt01098
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0506
IRS990/OccupancyGrp/ManagementAndGeneralAmt03235
IRS990/OccupancyGrp/ProgramServicesAmt046868
IRS990/OccupancyGrp/TotalAmt050609
IRS990/OfficeExpensesGrp/FundraisingAmt04115
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05939
IRS990/OfficeExpensesGrp/ProgramServicesAmt043892
IRS990/OfficeExpensesGrp/TotalAmt053946
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt072819
IRS990/OtherAssetsTotalGrp/EOYAmt0149480
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01047
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012474
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt080548
IRS990/OtherEmployeeBenefitsGrp/TotalAmt094069
IRS990/OtherExpensesGrp/Desc0PROGRAM SPECIFIC
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIR
IRS990/OtherExpensesGrp/Desc2REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc3STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/FundraisingAmt0610
IRS990/OtherExpensesGrp/FundraisingAmt1659
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03895
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11260
IRS990/OtherExpensesGrp/ProgramServicesAmt063040
IRS990/OtherExpensesGrp/ProgramServicesAmt153066
IRS990/OtherExpensesGrp/ProgramServicesAmt222626
IRS990/OtherExpensesGrp/ProgramServicesAmt311774
IRS990/OtherExpensesGrp/TotalAmt063040
IRS990/OtherExpensesGrp/TotalAmt157571
IRS990/OtherExpensesGrp/TotalAmt222626
IRS990/OtherExpensesGrp/TotalAmt313693
IRS990/OtherRevenueMiscGrp/BusinessCd0532000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0FACILITY AND PAVILION
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03718
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt037177
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13718
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt037177
IRS990/OtherRevenueTotalAmt040895
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0121515
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0232329
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01288004
IRS990/OtherSalariesAndWagesGrp/TotalAmt01641848
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt010286
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018624
IRS990/PayrollTaxesGrp/ProgramServicesAmt0107517
IRS990/PayrollTaxesGrp/TotalAmt0136427
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0501882
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt089172
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04370
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07516
IRS990/PrincipalOfficerNm0DOUGLAS L BERMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621400
IRS990/ProgramServiceRevenueGrp/Desc0PATIENT SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01288480
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01288480
IRS990/ProgSrvcAccomActy2Grp/Desc0THERAPEUTIC 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, 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 2015, LEG UP FARM PROVIDED NEARLY 3,700 ANIMAL ASSISTED SESSIONS TO NEARLY 150 DIFFERENT CHILDREN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0455149
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0224830
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02633659
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01328
IRS990/PYOtherExpensesAmt01077151
IRS990/PYOtherRevenueAmt0200103
IRS990/PYProgramServiceRevenueAmt01181151
IRS990/PYRevenuesLessExpensesAmt0853710
IRS990/PYSalariesCompEmpBnftPaidAmt02085380
IRS990/PYTotalExpensesAmt03162531
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04016241
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-735164
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0193885
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01063650
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0176046
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0287489
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt01545
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt05701
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt06812
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt01323
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt01503
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt016884
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0932401
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02633659
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01302694
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0910388
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03948134
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt09727276
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0409
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01328
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01695
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03230
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02436
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09098
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01482365
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01348566
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01175451
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0721706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0457372
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05185460
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0409
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01328
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01695
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03230
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02436
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09098
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00080
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99830

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,893,391
Liabilities
$8,490,437
Net assets
$3,402,954
Revenue
$2,448,813
Expenses
$3,183,977
Net income
-$735,164
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$9.10$6.56$2.63$3.15$0.51
2023Summary only. Only limited summary data is available for this year.$15.8$8.71$7.06$3.19$2.90$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.6$8.87$6.76$2.47$2.93$0.46
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.2$8.93$7.23$5.90$3.00$2.89
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$12.1$4.33$3.51$2.81$0.69
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$11.5$3.64$2.51$3.06$0.55
2018Summary only. Only limited summary data is available for this year.$15.5$11.3$4.19$3.26$2.54$0.72
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$7.99$3.41$2.40$2.72$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.7$8.09$3.61$3.07$2.86$0.21
2015Detailed filing. Detailed filing data is available for this year.$11.9$8.49$3.40$2.45$3.18$0.74
2014Detailed filing. Detailed filing data is available for this year.$12.5$8.37$4.14$4.02$3.16$0.85
2013Detailed filing. Detailed filing data is available for this year.$12.7$9.45$3.28$2.49$2.80$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.53$5.87$3.66$2.21
2011Summary only. Only limited summary data is available for this year.$9.94$5.72$4.22$4.38$1.85$2.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.38$5.70$1.69$1.13
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $10M-$25M nonprofits