Civic Intelligence

Little Longears Mini Donkey Rescue Inc

EIN 46-4921857 • 501(c)3 • New Oxford, PA

Profile

Little longears is dedicated to the rescue, care, & safe sanctuary of neglected, abused, or otherwise unwanted donkeys. We also provide a safe haven for owners to surrender their donkeys in the event they are no longer able to care for them.

1079 Turkey Pit RoadNew Oxford, PA 17350

www.littlelongears.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$78,457

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

40%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

27%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,650,966

Up $757,228 (+40%) from 2023

Liabilities

Up

$123,394

Up $68,820 (+126%) from 2023

Net Assets

Up

$2,527,572

Up $688,408 (+37%) from 2023

Revenue

Up

$2,613,882

Up $551,860 (+27%) from 2023

Expenses

Up

$1,925,655

Up $175,396 (+10%) from 2023

Net Income

Up

$688,227

Up $376,464 (+121%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2016: $57,414Liabilities 2016: $30,7302016Assets 2017: $117,128Liabilities 2017: $25,685Net Assets 2017: $91,4432017Assets 2018: $247,599Liabilities 2018: $50,705Net Assets 2018: $196,8942018Assets 2019: $337,407Liabilities 2019: $52,179Net Assets 2019: $285,2282019Assets 2020: $861,902Liabilities 2020: $80,954Net Assets 2020: $780,9482020Assets 2021: $1,378,726Liabilities 2021: $46,597Net Assets 2021: $1,332,1292021Assets 2022: $1,651,986Liabilities 2022: $124,017Net Assets 2022: $1,527,9692022Assets 2023: $1,893,738Liabilities 2023: $54,574Net Assets 2023: $1,839,1642023Assets 2024: $2,650,966Liabilities 2024: $123,394Net Assets 2024: $2,527,5722024

Highlighted filing

2024

Assets$2,650,966
Liabilities$123,394
Net Assets$2,527,572

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2016: $154,154Expenses 2016: $145,264Net Income 2016: $8,8902016Revenue 2017: $557,024Expenses 2017: $492,227Net Income 2017: $64,7972017Revenue 2018: $826,420Expenses 2018: $726,189Net Income 2018: $100,2312018Revenue 2019: $923,040Expenses 2019: $832,853Net Income 2019: $90,1872019Revenue 2020: $1,597,499Expenses 2020: $1,091,471Net Income 2020: $506,0282020Revenue 2021: $1,878,457Expenses 2021: $1,327,277Net Income 2021: $551,1802021Revenue 2022: $2,009,749Expenses 2022: $1,813,664Net Income 2022: $196,0852022Revenue 2023: $2,062,022Expenses 2023: $1,750,259Net Income 2023: $311,7632023Revenue 2024: $2,613,882Expenses 2024: $1,925,655Net Income 2024: $688,2272024

Highlighted filing

2024

Revenue$2,613,882
Expenses$1,925,655
Net Income$688,227

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 4, 2025
Return Version
2024v5.2
Gross Receipts
$2,626,694
Mission and Program Overview

Mission

Little longears is dedicated to the rescue, care, and safe sanctuary of neglected, abused, or otherwise unwanted donkeys. We also provide a safe haven for owners to surrender their donkeys, in the event they are no longer able to care for them.

Little longears is dedicated to the rescue, care, & safe sanctuary of neglected, abused, or otherwise unwanted donkeys. We also provide a safe haven for owners to surrender their donkeys in the event they are no longer able to care for them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,054,264$1,039,492▼ $14,772
Cash and Non-Interest-Bearing Accounts$724,555$902,147▲ $177,592
Savings and Temporary Cash Investments-$520,135-
Pledges and Grants Receivable$70,808$115,233▲ $44,425
Prepaid Expenses and Deferred Charges$30,566$45,394▲ $14,828
Investments Program Related$13,545$26,777▲ $13,232
Inventories for Sale or Use-$1,788-
Total Assets$1,893,738$2,650,966▲ $757,228
Liabilities
Accounts Payable and Accrued Expenses$54,574$123,394▲ $68,820
Total Liabilities$54,574$123,394▲ $68,820
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,839,164$2,527,572▲ $688,408
Total Net Assets Fund Balance$1,839,164$2,527,572▲ $688,408
Total Liabilities and Net Assets / Fund Balance$1,893,738$2,650,966▲ $757,228

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$842,663$201,552-
Other Land Buildings$94,130$28,648-
Equipment$102,699$115,409-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Valerie LoweExecutive DirectorFT$78,457$78,457

Board Members and Trustees

NameTitle
Jane OlveraVice Presidentsecretary
Alexandra ChrisostomoBoard Member
Barbara BrenkworthBoard Member
Cheryl PokornyTreasurercofounder
Revenue and Support

Revenue Composition

Contributions and Grants
$2,571,842
Program Service Revenue
$0
Investment Income
$18,944
Other Revenue
$23,096
All Other Contributions
$2,571,842
Change in Net Assets
$688,227

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,613,835
Revenue Not Reported on Financial Statements
$47
Revenue Not Reported on Form 990
$12,994
Total Revenue per Audited Statements
$2,626,829
Total Revenue per Form 990
$2,613,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,388,988
Salaries, Compensation, and Employee Benefits$408,594
Total Fundraising Expense$325,772
Professional Fundraising Fees$128,073
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$666,808$34,326$197,699$898,833
Other Salaries and Wages$297,619--$297,619
Fees for Services Professional Fundraising--$128,073$128,073
Depreciation Depletion$113,601--$113,601
Current Officers, Directors, Trustees, and Key Employees$59,152$19,717-$78,869
Insurance$35,787--$35,787
Occupancy$32,567--$32,567
Payroll Taxes$30,559$1,547-$32,106
Fees for Services Accounting-$18,875-$18,875
Other Expenses$7,520--$7,520
Office Expenses-$4,918-$4,918
Travel$3,906--$3,906
Advertising$1,875--$1,875
Fees for Service Investment Mgmnt Fees$47--$47
Total Functional Expenses$605,510$27,007$325,773$958,290

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,938,424
Total Expenses per Form 990$1,925,655
Expenses per Audited Statements$1,925,608
Expenses Not Reported on Form 990$12,816
Expenses Not Reported on Financial Statements$47
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$128,073
Fundraising Gross Income$24,855
Fundraising Direct Expenses$7,132

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner Event$16,500$15,225$192$15,033
Open House$5,635$4,190-$4,190
Total Events$22,135$19,415$7,132$12,283
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Arthur PokornyFather of Founding MemberRescue Leased Employee Housing From HimNo$14,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The cofounders are married.

Form 990 governing body review Part VI line 11

Our board of directors reviewed and approved the 990 prior to filing.

Conflict of interest policy compliance Part VI line 12C

Any potential issues are brought to the attention of the board and reviewed for compliance with policy.

CEO executive director top management comp Part VI line 15A

Compensation of the executive director was determined after salary research on other similar nonprofit directors and based on the directors experience in the field and the level of effort involved in directing the mission of the rescue.

Form 990 availability to public Part VI line 18

The 990 is posted on our website as well as an annual financial report summary under our financials tab to provide this information to our current and future contributors.

Governing documents etc available to public Part VI line 19

Our governing documents and conflict of interest policy are available upon request.

Part VII response or note to any other line in Part VII

Section a, column d - the compensation paid to valerie lowe is specifically for her director duties. She is an unpaid officer.

Filing and Contact Details

Filer

Filer Name
Little Longears Mini Donkey Rescue Inc
EIN
46-4921857
In Care Of
% VALERIE LOWE
Phone
6014545956
Address
1079 TURKEY PIT ROAD, New Oxford, PA 17350

Signing Officer

Name
Valerie Lowe
Title
Executive Director
Phone
6014545956
Signed
2025-09-04
Discuss with paid preparer
No

Organization Details

Principal Officer
Valerie Lowe
Formed
2013
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
37
Volunteers
9

Preparer

Firm
On Point Tax & Accounting LLC
Address
2314 E Joppa Road, Parkville, MD 21234
Preparer
Gwen James
Phone
4103912500
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

The list of all other expenses under item 24e are contained in the overflow statements attached to this 990.

General explanation attachment

Program services description: since our inception in 2014, we have accepted and rescued more than 200 donkeys (with a few mini mules and ponies) and adopted out 106 into new homes. Since our move to our new, 100-acre facility in june 2021, we have transitioned to a sanctuary model and no longer adopt out our donkeys. We continue to see a significant increase in the number of donkeys surrendered by owners who can no longer care for them. Most of these donkeys are older donkeys requiring extensive rehabilitative treatment. At this time, more than 30% of the donkeys in our care are senior donkeys, demonstrating the need for these donkeys to stay in sanctuary at our rescue where they can receive the expert care that they need. Additional program services information:we take pride in our ability to work with some of the most challenging donkeys; those whose behavioral issues require expert handling and training. These are the donkeys most frequently at risk of ending up in the auction/slaughterhouse pipeline. Many of these donkeys remain cautious and distrustful of people, and would not be suitable for adoption even if we still made donkeys available for rehoming. They will remain safe here in sanctuary.

Financial Statement Notes

Part XI, Line 2D-Other revenue included on Sch D but not on 990

Direct expenses of fundraising events shown on part viii line 8b $7131cost of goods sold shown on part viii line 10b $5680rounding $2

Part XII, Line 2D-Other expenses included on Sch D but not on 990

Direct expenses of fundraising events shown on part viii line 8b $7131cost of goods sold shown on part viii line 10b $5680rounding $5

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT EXPENSES OF FUNDRAISING EVENTS SHOWN ON PART VIII LINE 8B $7131COST OF GOODS SOLD SHOWN ON PART VIII LINE 10B $5680ROUNDING $2
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSES OF FUNDRAISING EVENTS SHOWN ON PART VIII LINE 8B $7131COST OF GOODS SOLD SHOWN ON PART VIII LINE 10B $5680ROUNDING $5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d-Other revenue included on Sch D but not on 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d-Other expenses included on Sch D but not on 990
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IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0FUNDRAISING COUNSEL
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
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IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt01628432
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0FUND RAISING STRATEGIES INC
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0OPEN HOUSE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DINNER EVENT
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IRS990ScheduleG/LicensedStatesCd6IL
IRS990ScheduleG/LicensedStatesCd7KS
IRS990ScheduleG/LicensedStatesCd8KY
IRS990ScheduleG/LicensedStatesCd9MD
IRS990ScheduleG/LicensedStatesCd10MA
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IRS990ScheduleG/LicensedStatesCd12MN
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IRS990ScheduleG/LicensedStatesCd23TN
IRS990ScheduleG/LicensedStatesCd24UT
IRS990ScheduleG/LicensedStatesCd25VA
IRS990ScheduleG/LicensedStatesCd26WV
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ARTHUR POKORNY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FATHER OF FOUNDING MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RESCUE LEASED EMPLOYEE HOUSING FROM HIM
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COFOUNDERS ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR BOARD OF DIRECTORS REVIEWED AND APPROVED THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY POTENTIAL ISSUES ARE BROUGHT TO THE ATTENTION OF THE BOARD AND REVIEWED FOR COMPLIANCE WITH POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE EXECUTIVE DIRECTOR WAS DETERMINED AFTER SALARY RESEARCH ON OTHER SIMILAR NONPROFIT DIRECTORS AND BASED ON THE DIRECTORS EXPERIENCE IN THE FIELD AND THE LEVEL OF EFFORT INVOLVED IN DIRECTING THE MISSION OF THE RESCUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS POSTED ON OUR WEBSITE AS WELL AS AN ANNUAL FINANCIAL REPORT SUMMARY UNDER OUR FINANCIALS TAB TO PROVIDE THIS INFORMATION TO OUR CURRENT AND FUTURE CONTRIBUTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE LIST OF ALL OTHER EXPENSES UNDER ITEM 24E ARE CONTAINED IN THE OVERFLOW STATEMENTS ATTACHED TO THIS 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SECTION A, COLUMN D - THE COMPENSATION PAID TO VALERIE LOWE IS SPECIFICALLY FOR HER DIRECTOR DUTIES. SHE IS AN UNPAID OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROGRAM SERVICES DESCRIPTION: SINCE OUR INCEPTION IN 2014, WE HAVE ACCEPTED AND RESCUED MORE THAN 200 DONKEYS (WITH A FEW MINI MULES AND PONIES) AND ADOPTED OUT 106 INTO NEW HOMES. SINCE OUR MOVE TO OUR NEW, 100-ACRE FACILITY IN JUNE 2021, WE HAVE TRANSITIONED TO A SANCTUARY MODEL AND NO LONGER ADOPT OUT OUR DONKEYS. WE CONTINUE TO SEE A SIGNIFICANT INCREASE IN THE NUMBER OF DONKEYS SURRENDERED BY OWNERS WHO CAN NO LONGER CARE FOR THEM. MOST OF THESE DONKEYS ARE OLDER DONKEYS REQUIRING EXTENSIVE REHABILITATIVE TREATMENT. AT THIS TIME, MORE THAN 30% OF THE DONKEYS IN OUR CARE ARE SENIOR DONKEYS, DEMONSTRATING THE NEED FOR THESE DONKEYS TO STAY IN SANCTUARY AT OUR RESCUE WHERE THEY CAN RECEIVE THE EXPERT CARE THAT THEY NEED. ADDITIONAL PROGRAM SERVICES INFORMATION:WE TAKE PRIDE IN OUR ABILITY TO WORK WITH SOME OF THE MOST CHALLENGING DONKEYS; THOSE WHOSE BEHAVIORAL ISSUES REQUIRE EXPERT HANDLING AND TRAINING. THESE ARE THE DONKEYS MOST FREQUENTLY AT RISK OF ENDING UP IN THE AUCTION/SLAUGHTERHOUSE PIPELINE. MANY OF THESE DONKEYS REMAIN CAUTIOUS AND DISTRUSTFUL OF PEOPLE, AND WOULD NOT BE SUITABLE FOR ADOPTION EVEN IF WE STILL MADE DONKEYS AVAILABLE FOR REHOMING. THEY WILL REMAIN SAFE HERE IN SANCTUARY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part VII response or note to any other line in Part VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
IRS990/SchoolOperatingInd0false

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