2023-12-20T09:57:03-06:00 2023-06-30 521022232 SNYDER COHN PC 11200 ROCKVILLE PIKE SUITE 415 NORTH BETHESDA MD 20852 990 2022-07-01 521759077 DAYS END FARM HORSE RESCUE INC DAYS 3018545037 1372 WOODBINE ROAD WOODBINE MD 217978514 ERIN OCHOA CEO 3018545037 2023-12-06 1 ERIN OCHOA XXX-XX-XXXX 0 KEITH JENNINGS P01319883 3016526700 2023-12-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIN OCHOA 1372 WOODBINE ROAD WOODBINE MD 217978514 2856838 0 X WWW.DEFHR.ORG X 1991 MD TO ENSURE QUALITY CARE AND TREATMENT OF HORSES THROUGH INTERVENTION, EDUCATION AND OUTREACH. 19 19 27 466 0 0 2117498 2099335 87494 127389 1446 130501 40724 42619 2247162 2399844 0 0 0 0 931555 952488 0 0 122060 1104727 1319285 2036282 2271773 210880 128071 5259535 5357388 1558220 1577698 3701315 3779690 TO ENSURE QUALITY CARE AND TREATMENT OF HORSES THROUGH INTERVENTION, EDUCATION AND OUTREACH. 0 0 1727934 111121 RESCUE AND REHABILITATION OF ABUSED AND NEGLECTED HORSES IN COLLABORATION WITH LOCAL ANIMAL CONTROL AND HUMANE AGENCIES. HORSE CARE PROGRAMS INCLUDE ADOPTION, GUARDIAN PROGRAM AND DEFHR FOREVER FAMILY. ALSO, WE PROVIDE DISASTER AND LARGE ANIMAL EMERGENCY RESCUE SERVICES. RESCUE AND REHABILITATION ALSO INCLUDES LESSONS WITH INTENTIONS, A PROGRAM FOCUSED TOWARDS PROSPECTIVE ADOPTERS IN PROVIDING THEM WITH REGULAR HORSEMANSHIP & GROUNDWORK LESSONS AND PRACTICE SESSIONS WITH A HORSE TO PREPARE THEM FOR HORSE OWNERSHIP. 115252 59390 HUMANE EDUCATION PROGRAMS TO PROMOTE THE PROPER CARE, TREATMENT AND TRAINING OF HORSES. EDUCATION PROGRAMS INCLUDE THE INTERN AND LEGACY PROGRAMS, ON AND OFF SITE SEMINARS, YOUTH GROUPS AND TOURS. 82569 OUTREACH PROGRAMS DESIGNATED TO CREATE AWARENESS OF THE ABUSE ANDNEGLECT OF HORSES, INCLUDING INFORMATIONAL BOOTHS AT FAIRS AND EXPOS,OUR NEWSLETTER 'HORSE TALK,' CONSULTATION WITH PERSONS WANTING TO STARTHORSE RESCUES AND/OR WORKING WITH THOSE WHO ALREADY HAVE A RESCUE ANDNEED GUIDANCE. THIS PROGRAM ALSO INVOLVES THE MARYLAND EQUINE TRANSITION SERVICE (METS), A STATEWIDE EQUINE SAFETY NET INITIATIVE, SPONSORED IN PART BY MARYLAND HORSE COUNCIL FOUNDATION, TO PROVIDE RESPONSIBLE ALTERNATIVES FOR HORSES NEEDING HOMES AND ASSISTANCE BY HELPING OWNERS TO IDENTIFY AND SELECT THE BEST TRANSITION OPTIONS FOR THEIR HORSES. 1925755 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 25 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD CT FL IL MI NJ NC OH VA WA MO PA NY CA DC X X THE ORGANIZATION 3018545037 1372 WOODBINE ROAD WOODBINE MD 217978514 BRITTANY EBBERTT CHAIR 8.00 X X 0 0 0 LISA GRIMM VICE CHAIR 4.00 X X 0 0 0 CHRISTOPHER SCHAEFER TREASURER 4.00 X X 0 0 0 ANNIE HANKINS SECRETARY 4.00 X X 0 0 0 CHRISTA COOPER MEMBER 2.00 X 0 0 0 CHRIS GORDON MEMBER 2.00 X 0 0 0 GWEN M HOLLIDAY MEMBER 2.00 X 0 0 0 SUSAN FLAHERTY MEMBER 2.00 X 0 0 0 ELISA HARVEY MEMBER 2.00 X 0 0 0 CHRISTINA KING MEMBER 2.00 X 0 0 0 CAROLYN NORDBERG MEMBER 2.00 X 0 0 0 ROBIN SAGOSKIN-RESIGNED MEMBER 2.00 X 0 0 0 DANA SCANLON MEMBER 2.00 X 0 0 0 YORAM TANAY MEMBER 2.00 X 0 0 0 WAYNE M WILLOUGHBY MEMBER 2.00 X 0 0 0 MARIANA ACEVEDO MEMBER 2.00 X 0 0 0 JOANN CANGELOSI MEMBER 2.00 X 0 0 0 SARAH CLINE MEMBER 2.00 X 0 0 0 LINDSEY M GROFF MEMBER 2.00 X 0 0 0 ERIN CLEMM OCHOA CEO 50.00 X X 113628 0 10779 113628 0 10779 1 0 0 0 THE CURTIS GROUP 2512 SHEPHERDS LN VIRGINIA BEACH VA 23454 CAPITAL CAMPAIGN CONSULTANTS 110562 1 24449 2074886 334247 2099335 HORSE RESCUE & REHABIL 611710 67999 67999 EDUCATION 611710 59390 59390 127389 25822 25822 517910 413231 104679 104679 104679 36109 24449 36612 -503 -503 49893 7151 42742 42742 MISCELLANEOUS 900099 380 380 380 2399844 170511 0 129998 X 135479 115157 20322 657396 558279 70408 28709 14280 12076 1580 624 83856 70956 9648 3252 61477 52039 7250 2188 6591 6591 30073 30073 252942 171507 20111 61324 8727 873 7854 91232 50772 25836 14624 15419 13052 1818 549 192944 173548 17698 1698 73913 66266 7647 CONTRIBUTED MATERIALS 333799 333799 SUPPLIES 205306 203868 1105 333 EQUIPMENT MAINTENANCE & 57933 56470 1124 339 PUBLIC AWARENESS & EDUC 34513 34513 15893 13453 1874 566 2271773 1925755 223958 122060 766893 658878 589650 596596 159714 127118 14332 47991 3391349 482653 2861130 2908696 735943 804721 14052 8942 117821 204446 5259535 5357388 114338 126179 29681 26210 1414201 1340154 0 85155 1558220 1577698 X 3230383 3335365 470932 444325 3701315 3779690 5259535 5357388 128071 -49696 0 X X 0 1 X 1 0 X 1628517 2112330 1762308 2117498 2099335 9719988 1628517 2112330 1762308 2117498 2099335 9719988 160720 9559268 15865 22187 10429 9805 25822 84108 3657 60 50 733 380 4880 9808976 0.97450 0.95530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 0 115837 3455 119292 151629 -35792 115837 127183 24446 151629 135189 -8006 127183 134259 930 135189 1.00000 0 0 1045391 1045391 1902894 163027 1739867 56004 12386 43618 343712 279567 64145 43348 27673 15675 2908696 OPERATING LEASE LIABILITY 85155 85155 X 2390330 -49696 3570 -46126 2436456 -36612 -36612 2399844 2311955 3570 36612 40182 2271773 0 2271773 PART II, LINE 9: THERE WERE NO REVENUES OR EXPENSES DIRECTLY RELATED TO CONSERVATION EASEMENTS DURING THE YEAR. THE ORGANIZATION PAID MORTGAGE INTEREST ON THE LAND, WHICH IS RESTRICTED BY CONSERVATION EASEMENTS. THE LAND IS REPORTED ON THE BALANCE SHEET. PART V, LINE 4: THE ORGANIZATION HAS A ONE-THIRD BENEFICIAL INTEREST IN A PERPETUAL TRUST THAT DISTRIBUTES ONE-THIRD OF 5% OF ITS FAIR VALUE TO THE ORGANIZATION ON AN ANNUAL BASIS. THE FAIR VALUE OF THE TRUST IS RECORDED AS PERMANENTLY RESTRICTED NET ASSETS AND THE CHANGES IN ITS FAIR VALUE ARE CLASSIFIED AS CHANGES IN PERMANENTLY RESTRICTED NET ASSETS. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX EFFECT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE ACCRUED AS A COMPONENT OF GENERAL AND ADMINISTRATIVE EXPENSES WHEN ASSESSED. DAYS END FARM HORSE RESCUE, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. SIMILAR TO OTHER TAX-EXEMPT ORGANIZATIONS, THE ORGANIZATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. TAX YEARS PRIOR TO 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSES -36,612. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSES 36,612. X X X X X X 1 THE CURTIS GROUP 2512 SHEPHERDS LN VIRGINIA BEACH VA 23454 CAPITAL CAMPAIGN CONSULTING 0 0 110562 -110562 110562 -110562 MD CT FL IL MI NJ NC OH VA WA MO PA NY CA DC FALL FESTIVAL 14564 1855 12709 11884 GOLF TOURNAMENT 43355 19955 23400 24728 2 2639 2639 60558 24449 36109 36612 36612 -503 HARMONY HILL FARM LLC MEMBER OF LLC IS RELATED TO EXECUTIVE DIRECTOR OF ORGANIZATION 30000 RENT FOR DE2 WHICH IS A SATELLITE FACILITY USED FOR OVERFLOW AND QUARANTINE PURPOSES 0 X 1 448 PUBLICLY TRADED VALUE X GUARDIAN PROGRAM 27 180544 FMV X HORSE & BARN SUPPLIES 255 140460 FMV X FARM EQUIPMENT 8 11173 FMV X OFFICE SUPPLIES 9 853 FMV X EDUCATION PROGRAMS 5 494 FMV X SPECIAL EVENTS 2 175 FMV X OFFICE EQUIPMENT 1 100 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B ACCORDING TO DEFHR POLICY: EACH YEAR, PRIOR TO THE SUBMISSION OF THE ORGANIZATION'S FORM 990 TO THE IRS, EACH VOTING MEMBER OF THE BOARD OF DIRECTORS IS PROVIDED WITH A COPY OF THE FINAL FORM 990 AS COMPLETED BY THE INDEPENDENT AUDITORS. BOARD MEMBERS ARE PROVIDED AT LEAST 5 BUSINESS DAYS TO REVIEW THE FORM AND RAISE QUESTIONS, MAKE SUGGESTIONS AND ADDRESS ANY POTENTIAL PROBLEMS OR CONCERNS WITH THE TREASURER. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN "ANNUAL AFFIRMATION OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY." FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S SALARY IS DETERMINED BY COMPARABLE DATA AND DELIBERATION BY THE BOARD OF DIRECTORS. ANNUAL PERFORMANCE REVIEW FOLLOWED BY PERCENTAGE INCREASE, AS APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND 990 ARE AVAILABLE AT THE ORGANIZATION'S HEADQUARTERS, OWN WEBSITE AND UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 171,507. MANAGEMENT AND GENERAL EXPENSES 20,111. FUNDRAISING EXPENSES 61,324. TOTAL EXPENSES 252,942. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.