Civic Intelligence

Leg Up Farm Inc.

990 • Fiscal year 2018 • EIN 23-2931834

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 25, 2019

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

83rd percentile

0.73x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

3.48x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

19th percentile

$90,177

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

92nd percentile

36%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

36%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Flat

$15,535,748

Flat from 2018

Net Assets

Flat

$4,190,673

Flat from 2018

Liabilities

Flat

$11,345,075

Flat from 2018

Revenue

Flat

$3,262,516

Flat from 2018

Expenses

Flat

$2,538,212

Flat from 2018

Net Income

Flat

$724,304

Flat from 2018

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 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

2018

Assets$15,535,748
Liabilities$11,345,075
Net Assets$4,190,673

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 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

2018

Revenue$3,262,516
Expenses$2,538,212
Net Income$724,304
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 25, 2019
Return Version
2018v3.1
Gross Receipts
$3,293,988
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$11,030,217$15,038,961▲ $4,008,744
Savings and Temporary Cash Investments$114,422$128,821▲ $14,399
Pledges and Grants Receivable$15,713$94,559▲ $78,846
Accounts Receivable$89,743$82,592▼ $7,151
Prepaid Expenses and Deferred Charges$8,252$7,286▼ $966
Inventories for Sale or Use$810$660▼ $150
Total Assets$11,402,252$15,535,748▲ $4,133,496
Other Assets Total$143,095$182,869▲ $39,774
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,728,448$10,840,703▲ $3,112,255
Accounts Payable and Accrued Expenses$223,883$265,229▲ $41,346
Other Liabilities$11,942$211,694▲ $199,752
Deferred Revenue$29,433$27,449▼ $1,984
Total Liabilities$7,993,706$11,345,075▲ $3,351,369
Net Assets / Fund Balance
Unrestricted Net Assets$3,334,630$2,986,897▼ $347,733
Permanently Rstr Net Assets-$1,000,000-
Temporarily Rstr Net Assets$73,916$203,776▲ $129,860
Total Net Assets Fund Balance$3,408,546$4,190,673▲ $782,127
Total Liabilities and Net Assets / Fund Balance$11,402,252$15,535,748▲ $4,133,496

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,397,927$2,173,060$13,570,987
Land$3,428,078-$3,428,078
Equipment$170,379$162,455$332,834
Other Land Buildings$42,577$164,235$206,812
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS O'CONNORPresidentFT$90,177-$90,177
Jody BentzControllerPT$65,781$8,000$73,781

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,056,521
Program Service Revenue
$912,889
Investment Income
$964
Other Revenue
$292,142
All Other Contributions
$1,764,338
Change in Net Assets
$724,304

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
Real Estate Other1$1,000,000Fair Market Value
Other Non Cash Contri Table2$2,081Fair Market Value
Total Noncash Contributions3$1,002,081-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,465,401
Other Expenses$1,072,811
Total Fundraising Expense$172,465
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$818,088$177,111$116,062$1,111,261
Depreciation Depletion$323,047$31,311$5,702$360,060
Interest$296,483$28,226$5,140$329,849
Current Officers, Directors, Trustees, and Key Employees$119,928$27,605$16,425$163,958
Other Employee Benefits$62,397$33,525$1,663$97,585
Payroll Taxes$68,220$13,927$10,450$92,597
Fees for Services Other$50,003$4,385$2,873$57,261
Occupancy$47,871$4,600$838$53,309
Office Expenses$34,406$6,257$4,647$45,310
Insurance$40,117$3,855$702$44,674
Fees for Services Accounting$10,851$951$624$12,426
Advertising$705$153$5,729$6,587
Other Expenses$516$112$323$951
All Other Expenses-$632-$632
Travel$21--$21
Total Functional Expenses$2,028,051$337,696$172,465$2,538,212
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,472
Fundraising Gross Income$335
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farm En Blanc$36,282-$2,960-
Fall Fest$27,076-$3,085-
Total Events$141,243$335$31,472$-31,137
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 a Board of DirectorEmployment as ControllerNo$65,781
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Entity$191,365
Cash Overdraft Liability$20,329
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., board chair, are father and son. Board member, 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
Louis J Castriota Jr
Title
Chairman
Phone
7172669294
Signed
2019-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis J Castriota Jr
Formed
1997
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
14
Employees
59
Volunteers
123

Preparer

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

Additional Explanations

Form 990, Part XII, Line 2C

The 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 organization adheres to the provisions of financial accounting standards board (fasb) accounting standards codification (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 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. An organization 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, 2018, 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 for utps has been included in the financial statements. Management believes it is no longer subject to income tax examinations for years prior to 2015.

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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 2018, LEG UP FARM PROVIDED OVER 11,000 THERAPY APPOINTMENTS TO MORE THAN 550 DIFFERENT CHILDREN.
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IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID A JONES II ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm5RAY SCHROEDER
IRS990/Form990PartVIISectionAGrp/PersonNm6TRAVIS MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm7MATT SCARPATO
IRS990/Form990PartVIISectionAGrp/PersonNm8AMBER KRAFT
IRS990/Form990PartVIISectionAGrp/PersonNm9LOUIS J CASTRIOTA JR
IRS990/Form990PartVIISectionAGrp/PersonNm10ANGELA ANG- ALHADEFF
IRS990/Form990PartVIISectionAGrp/PersonNm11JANELLE HONS
IRS990/Form990PartVIISectionAGrp/PersonNm12CHRISTINE NENTWIG
IRS990/Form990PartVIISectionAGrp/PersonNm13JOHN PACKER
IRS990/Form990PartVIISectionAGrp/PersonNm14CHRISTINE HESS
IRS990/Form990PartVIISectionAGrp/PersonNm15MARK DEBOWES
IRS990/Form990PartVIISectionAGrp/PersonNm16JEFF BELLOMO
IRS990/Form990PartVIISectionAGrp/PersonNm17JODY BENTZ
IRS990/Form990PartVIISectionAGrp/PersonNm18THOMAS O'CONNOR
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/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1765781
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1890177
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/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0140908
IRS990/FundraisingDirectExpensesAmt031472
IRS990/FundraisingGrossIncomeAmt0335
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03293988
IRS990/GrossRentsGrp/RealAmt0199949
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/FundraisingAmt0702
IRS990/InsuranceGrp/ManagementAndGeneralAmt03855
IRS990/InsuranceGrp/ProgramServicesAmt040117
IRS990/InsuranceGrp/TotalAmt044674
IRS990/InterestGrp/FundraisingAmt05140
IRS990/InterestGrp/ManagementAndGeneralAmt028226
IRS990/InterestGrp/ProgramServicesAmt0296483
IRS990/InterestGrp/TotalAmt0329849
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0810
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0660
IRS990/InvestmentIncomeGrp/ExclusionAmt0964
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0964
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02499750
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011030217
IRS990/LandBldgEquipBasisNetGrp/EOYAmt015038961
IRS990/LandBldgEquipCostOrOtherBssAmt017538711
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/BOYAmt07728448
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt010840703
IRS990/NetAssetsOrFundBalancesBOYAmt03408546
IRS990/NetAssetsOrFundBalancesEOYAmt04190673
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-31137
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-31137
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0199949
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0199949
IRS990/NetUnrelatedBusTxblIncmAmt018790
IRS990/NoncashContributionsAmt01002081
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0838
IRS990/OccupancyGrp/ManagementAndGeneralAmt04600
IRS990/OccupancyGrp/ProgramServicesAmt047871
IRS990/OccupancyGrp/TotalAmt053309
IRS990/OfficeExpensesGrp/FundraisingAmt04647
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06257
IRS990/OfficeExpensesGrp/ProgramServicesAmt034406
IRS990/OfficeExpensesGrp/TotalAmt045310
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0143095
IRS990/OtherAssetsTotalGrp/EOYAmt0182869
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01663
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt033525
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt062397
IRS990/OtherEmployeeBenefitsGrp/TotalAmt097585
IRS990/OtherExpensesGrp/Desc0PROGRAM SPECIFIC
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIR
IRS990/OtherExpensesGrp/Desc2STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0828
IRS990/OtherExpensesGrp/FundraisingAmt1459
IRS990/OtherExpensesGrp/FundraisingAmt2323
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04544
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1502
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2112
IRS990/OtherExpensesGrp/ProgramServicesAmt093771
IRS990/OtherExpensesGrp/ProgramServicesAmt150328
IRS990/OtherExpensesGrp/ProgramServicesAmt211299
IRS990/OtherExpensesGrp/ProgramServicesAmt3516
IRS990/OtherExpensesGrp/TotalAmt093771
IRS990/OtherExpensesGrp/TotalAmt155700
IRS990/OtherExpensesGrp/TotalAmt212260
IRS990/OtherExpensesGrp/TotalAmt3951
IRS990/OtherLiabilitiesGrp/BOYAmt011942
IRS990/OtherLiabilitiesGrp/EOYAmt0211694
IRS990/OtherRevenueMiscGrp/BusinessCd0532000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0PROPERTY AND FACILITIE
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0-1966
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt083320
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0125296
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1-1966
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt041976
IRS990/OtherRevenueTotalAmt0123330
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0116062
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0177111
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0818088
IRS990/OtherSalariesAndWagesGrp/TotalAmt01111261
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt010450
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013927
IRS990/PayrollTaxesGrp/ProgramServicesAmt068220
IRS990/PayrollTaxesGrp/TotalAmt092597
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01000000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt015713
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt094559
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08252
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07286
IRS990/PrincipalOfficerNm0LOUIS J CASTRIOTA JR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621400
IRS990/ProgramServiceRevenueGrp/Desc0PATIENT SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0912889
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0912889
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 2018, LEG UP FARM PROVIDED OVER 3,000 THERAPEUTIC RIDING SESSIONS TO NEARLY 120 DIFFERENT CHILDREN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0547918
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0196880
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01051779
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-5885
IRS990/PYOtherExpensesAmt01097518
IRS990/PYOtherRevenueAmt0244094
IRS990/PYProgramServiceRevenueAmt01105484
IRS990/PYRevenuesLessExpensesAmt0-328546
IRS990/PYSalariesCompEmpBnftPaidAmt01626500

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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
2018Detailed filing. Detailed filing data is available for this year.$15.5$11.3$4.19$3.26$2.54$0.72
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