Civic Intelligence

Leg Up Farm Inc.

990 • Fiscal year 2016 • EIN 23-2931834

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 06, 2017

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

0.69x

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

2.64x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

65th percentile

6.8%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

28th percentile

$118,246

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

32nd percentile

-1.6%

Faster asset growth than 32% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

83rd percentile

25%

Faster revenue growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Down

$11,698,598

Down $194,793 (-1.6%) from 2015

Net Assets

Up

$3,612,929

Up $209,975 (+6.2%) from 2015

Liabilities

Down

$8,085,669

Down $404,768 (-4.8%) from 2015

Revenue

Up

$3,067,128

Up $618,315 (+25%) from 2015

Expenses

Down

$2,857,153

Down $326,824 (-10%) from 2015

Net Income

Up

$209,975

Up $945,139 (+129%) from 2015

Historical Trend

Balance Sheet Trend

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

2016

Assets$11,698,598
Liabilities$8,085,669
Net Assets$3,612,929

Operations Trend

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

2016

Revenue$3,067,128
Expenses$2,857,153
Net Income$209,975
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 6, 2017
Return Version
2016v3.0
Gross Receipts
$3,085,286
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$11,280,714$11,184,003▼ $96,711
Savings and Temporary Cash Investments$287,489$150,583▼ $136,906
Pledges and Grants Receivable$89,172$101,023▲ $11,851
Accounts Receivable$75,563$68,167▼ $7,396
Prepaid Expenses and Deferred Charges$7,516$22,426▲ $14,910
Cash and Non-Interest-Bearing Accounts$3,229--
Inventories for Sale or Use$228$1,009▲ $781
Total Assets$11,893,391$11,698,598▼ $194,793
Other Assets Total$149,480$171,387▲ $21,907
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,260,867$7,910,015▼ $350,852
Accounts Payable and Accrued Expenses$158,177$130,457▼ $27,720
Other Liabilities$0$26,655▲ $26,655
Deferred Revenue$71,393$18,542▼ $52,851
Total Liabilities$8,490,437$8,085,669▼ $404,768
Net Assets / Fund Balance
Unrestricted Net Assets$3,277,314$3,381,457▲ $104,143
Temporarily Rstr Net Assets$125,640$231,472▲ $105,832
Total Net Assets Fund Balance$3,402,954$3,612,929▲ $209,975
Total Liabilities and Net Assets / Fund Balance$11,893,391$11,698,598▼ $194,793

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,632,540$1,531,739$10,164,279
Land$2,428,078-$2,428,078
Other Land Buildings$87,688$119,124$206,812
Equipment$35,697$129,890$165,587
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Louis J Castriota JrPresidentFT$107,575$10,671$118,246
Jody BentzControllerFT$36,809$1,976$38,785
Andrew KehlCFO Until 04/22/16FT$30,331$1,608$31,939

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,427,438
Program Service Revenue
$1,271,797
Investment Income
$24,120
Other Revenue
$343,773
All Other Contributions
$1,158,492
Change in Net Assets
$209,975

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles1$29,294Fair Market Value
Total Noncash Contributions1$29,294-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,724,837
Other Expenses$1,132,316
Total Fundraising Expense$228,263
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$937,738$238,543$147,335$1,323,616
Depreciation Depletion$327,941$31,515$5,739$365,195
Interest$302,571$29,077$5,295$336,943
Current Officers, Directors, Trustees, and Key Employees$133,879$34,056$21,034$188,969
Payroll Taxes$77,909$19,808$12,212$109,929
Other Employee Benefits$60,284$37,563$4,476$102,323
Office Expenses$38,634$8,468$7,186$54,288
Fees for Services Other$44,865$4,391$3,527$52,783
Occupancy$46,371$4,456$812$51,639
Insurance$43,414$3,446$1,495$48,355
Advertising$318$81$16,091$16,490
Fees for Services Accounting$11,424$1,118$898$13,440
Other Expenses$11,027$5,457$638$5,457
All Other Expenses$1,386$244$531$2,161
Travel$990--$990
Fees for Services Legal$644$63$51$758
Total Functional Expenses$2,204,436$424,454$228,263$2,857,153
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$16,983
Fundraising Gross Income$4,353
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$18,272-$134-
Fall Fest$14,479-$1,037-
Total Events$101,073$4,353$16,983$-12,630
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jody BentzFamily Member of Chairman of Board of DirectorsEmployment as ControllerNo$38,785
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Overdraft Liability$26,655
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
Yes
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. Chairman of the board,douglas berman and controller, jody bentz are brother and sister.

Form 990, Part VI, Section B, Line 11B

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.

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
2017-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas L Berman
Formed
1997
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
11
Employees
51
Volunteers
182

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 is 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 their exempt purpose. The company adheres to the provisions of financial accounting standards board (fasb) asc no. 740, income taxes (asc 740). 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 companies 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 recognition threshold on each tax position. A company can recognize an income tax benefit only if the position has a "more likely than not" (i.e., more than 50 percent) chance of being sustained on the technical merits. For the year ended december 31, 2016, the company 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 for utps has been included in the financial statements.

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IRS990/Desc0THERAPY SERVICES: LEG UP FARM PROVIDES CHILDREN WITH SPECIAL NEEDS AND THEIR FAMILIES WITH ACCESSIBLE AND AFFORDABLE PHYSICAL, SPEECH, AQUATIC AND OCCUPATIONAL THERAPY, NUTRITION 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. LEG UP FARM ALLOWS FOR THE PROVISION OF INNOVATIVE, COMPREHENSIVE, CUSTOMIZED, AND COORDINATED THERAPY AND EDUCATIONAL PROGRAMS. IN 2016, LEG UP FARM PROVIDED OVER 20,000 THERAPY APPOINTMENTS TO APPROXIMATELY 500 DIFFERENT CHILDREN.
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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/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13CFO UNTIL 04/22/16
IRS990/Form990PartVIISectionAGrp/TitleTxt14CONTROLLER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt096720
IRS990/FundraisingDirectExpensesAmt016983
IRS990/FundraisingGrossIncomeAmt04353
IRS990/GainOrLossGrp/OtherAmt0-175
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt029408
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01000
IRS990/GrossReceiptsAmt03085286
IRS990/GrossRentsGrp/RealAmt0195205
IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/FundraisingAmt01495
IRS990/InsuranceGrp/ManagementAndGeneralAmt03446
IRS990/InsuranceGrp/ProgramServicesAmt043414
IRS990/InsuranceGrp/TotalAmt048355
IRS990/InterestGrp/FundraisingAmt05295
IRS990/InterestGrp/ManagementAndGeneralAmt029077
IRS990/InterestGrp/ProgramServicesAmt0302571
IRS990/InterestGrp/TotalAmt0336943
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0228
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01009
IRS990/InvestmentIncomeGrp/ExclusionAmt024295
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024295
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt011280714
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011184003
IRS990/LandBldgEquipCostOrOtherBssAmt012964756
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01175
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/BOYAmt08260867
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt07910015
IRS990/NetAssetsOrFundBalancesBOYAmt03402954
IRS990/NetAssetsOrFundBalancesEOYAmt03612929
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-175
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-175
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-12630
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-12630
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0195205
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0195205
IRS990/NetUnrelatedBusTxblIncmAmt0-6040
IRS990/NoncashContributionsAmt044237
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0812
IRS990/OccupancyGrp/ManagementAndGeneralAmt04456
IRS990/OccupancyGrp/ProgramServicesAmt046371
IRS990/OccupancyGrp/TotalAmt051639
IRS990/OfficeExpensesGrp/FundraisingAmt07186
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08468
IRS990/OfficeExpensesGrp/ProgramServicesAmt038634
IRS990/OfficeExpensesGrp/TotalAmt054288
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0149480
IRS990/OtherAssetsTotalGrp/EOYAmt0171387
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04476
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt037563
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt060284
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0102323
IRS990/OtherExpensesGrp/Desc0PROGRAM SPECIFIC
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIR
IRS990/OtherExpensesGrp/Desc2STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3REAL ESTATE TAXES
IRS990/OtherExpensesGrp/FundraisingAmt0943
IRS990/OtherExpensesGrp/FundraisingAmt1638
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05176
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1992
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25457
IRS990/OtherExpensesGrp/ProgramServicesAmt0110359
IRS990/OtherExpensesGrp/ProgramServicesAmt154682
IRS990/OtherExpensesGrp/ProgramServicesAmt211027
IRS990/OtherExpensesGrp/TotalAmt0110359
IRS990/OtherExpensesGrp/TotalAmt160801
IRS990/OtherExpensesGrp/TotalAmt212657
IRS990/OtherExpensesGrp/TotalAmt35457
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt026655
IRS990/OtherRevenueMiscGrp/BusinessCd0532000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0PROPERTY AND FACILITIE
IRS990/OtherRevenueMiscGrp/Desc1MGT. FEE
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt023080
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt041230
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0101084
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt137034
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt223080
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt059854
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt137034
IRS990/OtherRevenueTotalAmt0161198
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0147335
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0238543
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0937738
IRS990/OtherSalariesAndWagesGrp/TotalAmt01323616
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt012212
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019808
IRS990/PayrollTaxesGrp/ProgramServicesAmt077909
IRS990/PayrollTaxesGrp/TotalAmt0109929
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt089172
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0101023
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07516
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022426
IRS990/PrincipalOfficerNm0DOUGLAS L BERMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621400
IRS990/ProgramServiceRevenueGrp/Desc0PATIENT SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01271797
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01271797
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 AND THERAPEUTIC RIDING, CHILDREN WITH SPECIAL NEEDS ARE ABLE TO WORK TOWARD INDIVIDUAL GOALS THAT MAY BE PHYSICAL, MENTAL, EMOTIONAL, OR EDUCATIONAL IN NATURE. IN 2016, LEG UP FARM PROVIDED OVER 4,000 THERAPEUTIC RIDING SESSIONS TO NEARLY 150 DIFFERENT CHILDREN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0471358
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0264247
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0932401
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0409
IRS990/PYOtherExpensesAmt01082964
IRS990/PYOtherRevenueAmt0227523
IRS990/PYProgramServiceRevenueAmt01288480
IRS990/PYRevenuesLessExpensesAmt0-735164
IRS990/PYSalariesCompEmpBnftPaidAmt02101013
IRS990/PYTotalExpensesAmt03183977
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02448813
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0209975
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0195205
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01007550
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0287489
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0150583
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt06494
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt01545
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt05701
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt06812
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt01323
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt021875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01427438
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0932401
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02633659
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01302694
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0910388
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07206580
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt024295
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0409
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01328
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01695

Document Assets

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Filings

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
2016Detailed filing. Detailed filing data is available for this year.$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. 2016 filings • 501(c)3 • $10M-$25M nonprofits