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Nonprofiteer
← LEG UP FARM INC

Form 990 for tax year 2025

Filed by LEG UP FARM INC.

Totals

Total revenue
$3,889,250
Total expenses
$3,500,318
Contributions and grants received
$2,410,893
Grants paid
$0
Program service revenue
$933,824
Investment income
$19,882
Other revenue
$524,651
Total assets, end of year
$15,988,121
Total liabilities, end of year
$9,020,229
Net assets or fund balances, end of year
$6,967,892
Program services expenses (Part IX)
$2,605,543
Management and general expenses
$620,139
Fundraising expenses
$274,636
Program service expenses (Part III)
$2,605,543

Program services were 74.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $48,644

  • 1c · Fundraising events

    $271,313

  • 1e · Government grants (contributions)

    $706,368

  • 1f · All other contributions, gifts and grants

    $1,384,568

  • 1g · Noncash contributions included above

    $3,800

  • 2a · Program service revenue: PATIENT SERVICE

    total $828,824 · related or exempt $828,824

  • 2b · Program service revenue: MANAGEMENT SERVICES

    total $105,000 · related or exempt $105,000

  • 3 · Investment income

    total $19,882 · excluded $19,882

  • 6a · Gross rents

    real property $203,591

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $203,591

  • 6d · Net rental income or loss

    total $203,591 · related or exempt $203,591

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $271,313

  • 8b · Fundraising events: direct expenses

    $81,968

  • 8c · Net income from fundraising events

    total -$81,968 · excluded -$81,968

  • 11a · Other revenue: PROPERTY AND FACILITIE

    total $379,185 · related or exempt $88,560 · unrelated business $290,625

  • 11b · Other revenue: MISCELLANEOUS

    total $23,843 · excluded $23,843

  • 11e · Other revenue, total

    $403,028

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $274,770 · program services $198,950 · management and general $42,299 · fundraising $33,521

  • 7 · Other salaries and wages

    total $1,473,240 · program services $1,076,398 · management and general $223,027 · fundraising $173,815

  • 9 · Other employee benefits

    total $182,918 · program services $124,065 · management and general $31,419 · fundraising $27,434

  • 10 · Payroll taxes

    total $123,711 · program services $91,436 · management and general $18,479 · fundraising $13,796

  • 11c · Fees: accounting

    total $18,148 · program services $14,265 · management and general $2,182 · fundraising $1,701

  • 11g · Fees: other

    total $57,827 · program services $45,455 · management and general $6,953 · fundraising $5,419

  • 13 · Office expenses

    total $19,605 · program services $15,177 · management and general $2,278 · fundraising $2,150

  • 16 · Occupancy

    total $52,210 · program services $49,991 · management and general $1,664 · fundraising $555

  • 17 · Travel

    total $154 · program services $113 · management and general $23 · fundraising $18

  • 20 · Interest

    total $363,134 · program services $175,157 · management and general $186,034 · fundraising $1,943

  • 22 · Depreciation, depletion and amortization

    total $521,813 · program services $421,704 · management and general $95,431 · fundraising $4,678

  • 23 · Insurance

    total $81,442 · program services $77,982 · management and general $2,595 · fundraising $865

  • 24a · Other expenses: PROGRAM SPECIFIC

    total $179,878 · program services $179,878

  • 24b · Other expenses: MAINTENANCE AND REPAIR

    total $82,481 · program services $79,021 · management and general $2,595 · fundraising $865

  • 24c · Other expenses: MISCELLANEOUS

    total $37,677 · program services $31,515 · management and general $2,735 · fundraising $3,427

  • 24d · Other expenses: STAFF DEVELOPMENT

    total $29,447 · program services $23,257 · management and general $2,181 · fundraising $4,009

  • 24e · All other expenses

    total $1,863 · program services $1,179 · management and general $244 · fundraising $440

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $461,725 · end of year $32,716

  • 2 · Savings and temporary cash investments

    beginning of year $15,298 · end of year $450,574

  • 3 · Pledges and grants receivable

    beginning of year $202,284 · end of year $561,896

  • 4 · Accounts receivable

    beginning of year $70,268 · end of year $99,851

  • 9 · Prepaid expenses and deferred charges

    beginning of year $13,164 · end of year $12,960

  • 10a · Land, buildings and equipment: cost or other basis

    $20,018,590

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,549,324

  • 10c · Land, buildings and equipment, net

    beginning of year $14,632,241 · end of year $14,469,266

  • 12 · Investments: other securities

    beginning of year $143,939 · end of year $185,466

  • 15 · Other assets

    beginning of year $125,076 · end of year $175,392

  • 17 · Accounts payable and accrued expenses

    beginning of year $378,018 · end of year $357,288

  • 19 · Deferred revenue

    beginning of year $35,532 · end of year $30,167

  • 23 · Secured mortgages and notes payable

    beginning of year $7,770,460 · end of year $7,379,383

  • 25 · Other liabilities

    beginning of year $919,176 · end of year $1,253,391

  • 27 · Net assets without donor restrictions

    beginning of year $4,218,131 · end of year $4,681,341

  • 28 · Net assets with donor restrictions

    beginning of year $2,342,678 · end of year $2,286,551

Mission and programs · 2025

Mission

LEG UP FARM'S PEDIATRIC SERVICES ARE UNIQUE IN THAT LEG UP FARM IS THE ONLY FACILITY IN THE COUNTRY WITH THE FOLLOWING SERVICES BENEATH ONE ROOF: PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY; MENTAL HEALTH, EQUINE-ASSISTED, AND NUTRITION SERVICES; AND RECREATIONAL OPPORTUNITIES. ADDITIONALLY, LEG UP FARM SERVES ADULTS WITH UNIQUE CHALLENGES IN BOTH THE MENTAL HEALTH, NUTRITION, AND EQUESTRIAN SERVICE COMPONENTS.

Activities or mission (Part I)

EQUIPPING INDIVIDUALS WITH UNIQUE STRENGTHS AND CHALLENGES TO REACH THEIR FULL POTENTIAL AND LIVE PURPOSEFUL LIVES.

  • THERAPY SERVICES: LEG UP FARM PROVIDES SPECIAL NEEDS CHILDREN WITH ACCESSIBLE AND AFFORDABLE PHYSICAL, SPEECH, AND OCCUPATIONAL THERAPY, AND MENTAL HEALTH AND NUTRITION SERVICES. LEG UP FARM PROVIDES ADULTS EXPERIENCING UNIQUE CHALLENGES (PARTICULARLY SPECIAL NEEDS ADULTS, VETERANS, AND FIRST RESPONDERS) WITH ACCESSIBLE AND AFFORDABLE MENTAL HEALTH AND NUTRITION SERVICES. BY COMBINING A STATE-OF-THE-ART SETTING WITH A CHILD/FAMILY-FRIENDLY ENVIRONMENT, LEG UP FARM IS UNIQUELY POSITIONED TO PROVIDE EFFICIENT AND EFFECTIVE SERVICE DELIVERY TO ITS TARGET POPULATIONS. IN 2025, LEG UP FARM PROVIDED NEARLY 11,000 INDIVIDUAL THERAPY SESSIONS TO OVER 360 INDIVIDUALS.

    Expenses $1,641,750 · Revenue $638,070

  • EQUINE-ASSISTED THERAPY SERVICES: LEG UP FARM PROVIDES INDIVIDUALS AND FAMILIES WITH SPECIAL NEEDS AND UNIQUE CHALLENGES WITH EQUINE-ASSISTED ACTIVITIES, INCLUDING THERAPEUTIC HORSEBACK RIDING AND EQUINE ASSISTED PSYCHOTHERAPY. THROUGH THESE ACTIVITIES, CLIENTS WORK TOWARD GOALS THAT MAY BE PHYSICAL, MENTAL, EMOTIONAL, SOCIAL, OR EDUCATIONAL IN NATURE. IN 2025, LEG UP FARM PROVIDED MORE THAN 3,300 EQUINE-ASSISTED SESSIONS TO NEARLY 145 INDIVIDUALS.

    Expenses $963,793 · Revenue $190,754

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • David Bernhardt

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Thomas McIlwee

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Kim Hogeman

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Michael Andrews

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Douglas L Berman CPA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Louis J Castriota Sr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Sean Frederick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Christian J Izzo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rebecca Kinsley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Katharine Marteny

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Nicole Marzzacco

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Dr Kimberlee Mudge

    DIRECTOR (UNTIL 12/15/25)

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Anthony Sarago

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Matt Scarpato

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Kira Wagner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Brooke Wenger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Connie Wilson

    DIRECTOR (UNTIL 11/8/25)

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Jody Bentz CPA

    CFO

    Total calculated
    $139,977
    From this org
    $123,122
    From related orgs
    $0
    Other
    $16,855
    Hours/week
    22 + 18 related
  • Jennifer Hitz

    PRESIDENT/CEO

    Total calculated
    $134,793
    From this org
    $117,151
    From related orgs
    $0
    Other
    $17,642
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • ABLE-SERVICESINC

    501(C)(3) · ADULT SERVICES · PA · controlled entity

    Directly controlled by LEG UP FARM INC

Provenance

Return type
form_990
Tax year
2025
Filed
4 June 2026
IRS schema version
2025v4.1
Source object
202601639349301150

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