2023-10-25T16:07:20-05:00 2022-12-31 721396621 CARR RIGGS & INGRAM LLC 500 GRAND BOULEVARD SUITE 210 MIRAMAR BEACH FL 32550 990 2022-01-01 020806313 ALAQUA ANIMAL REFUGE INC ALAQ 8508806399 155 DUGAS WAY FREEPORT FL 32439 LAURIE HOOD PRESIDENT 8508806399 2023-10-25 1 LAURIE HOOD 999009999 0 CHAD F BRANSON P02089300 8508373141 2023-10-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAURIE HOOD 155 DUGAS WAY FREEPORT FL 32439 4900910 0 X HTTPS://WWW.ALAQUA.ORG/ X 2007 FL ALAQUA ANIMAL REFUGE (AAR) WAS FOUNDED ON THE CORE BELIEF THAT EVERY ABUSED, NEGLECTED AND HOMELESS ANIMAL DESERVES A SECOND CHANCE. OUR MISSION IS TO BE A LEADING ADVOCATE FOR ALL ANIMALS IN NEED RESULTING IN A KINDER, MORE EMPATHETIC WORLD FOR ALL LIVING SOULS. SIGNIFICANT ACTIVITIES IN 2022 THAT IMPACTED OUR MISSION AND VISION WERE: 1) MOVING STAFF AND ANIMALS (DOGS AND CATS) INTO OUR NEW QUARANTINE AREA AND ADOPTION AREAS, INCREASING THE AMOUNT OF ANIMALS WE ARE ABLE TO TAKE IN, 2) THE ABILITY TO HOLD PUBLIC EVENTS ONCE AGAIN FOR FUNDRAISING, 3) OPENING OUR FACILITY TO THE PUBLIC. 16 15 63 1645 0 0 2481533 2280457 146459 119430 287348 -155335 217597 119513 3132937 2364065 0 0 0 0 1392343 1574867 0 0 386054 1389595 1702544 2781938 3277411 350999 -913346 10857475 9957443 145259 149580 10712216 9807863 TO BE A LEADING ADVOCATE FOR ALL ANIMALS, TO MAXIMIZE THE HEALING POWER ANIMALS HAVE ON THE HUMAN SPIRIT, AND TO PROVIDE SHELTER, SAFETY, AND SECOND CHANCES TO ANIMALS IN NEED. 0 0 2412603 122130 ALAQUA ANIMAL REFUGE IS RECOGNIZED AS A PREMIER NO-KILL REFUGE PROVIDING PROTECTION, SHELTER, AND CARE TO ANIMALS AND IS ENGAGED IN MULTIPLE NATIONAL AND INTERNATIONAL PARTNERSHIPS FOCUSED ON THE PROTECTION OF ANIMALS IN NEED. IN 2022, ALAQUA RESCUED AND PROVIDED SHELTER AND MEDICAL CARE FOR 1288 DOMESTIC ANIMALS AND 1760 WILD ANIMALS, IN ADDITION TO THE 68 SANCTUARY ANIMALS THAT ARE NOT ADOPTABLE. WE ADOPTED 980 ANIMALS AND COMPLETED 759 SURGERIES. 2412603 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 24 0 1 63 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X LAURIE HOOD 8508806399 155 DUGAS WAY FREEPORT FL 32439 LAURIE H HOOD PRESIDENT AND FOUNDER 40.00 X X 125000 0 0 JOE CAPERS CHAIR 1.00 X X 0 0 0 DEBORAH HENRY TREASURER 1.00 X X 0 0 0 LINDA DRAPER SECRETARY 1.00 X X 0 0 0 KRISTEN CARBONE DIRECTOR 1.00 X 0 0 0 BETH CARROLL DIRECTOR 1.00 X 0 0 0 BRITTNIE DUGAS DIRECTOR 1.00 X 0 0 0 LYNN DUGAS DIRECTOR 1.00 X 0 0 0 MICHAEL HANEY DIRECTOR 1.00 X 0 0 0 HUNTER HARMAN DIRECTOR 1.00 X 0 0 0 LAIN KAHLSTROM DIRECTOR 1.00 X 0 0 0 DEMETRIA MCNEESE DIRECTOR 1.00 X 0 0 0 RICHARD MCNEESE DIRECTOR 1.00 X 0 0 0 KEEN POLAKOFF DIRECTOR 1.00 X 0 0 0 SCOTT RUSSELL DIRECTOR 1.00 X 0 0 0 JACK WILSON DIRECTOR 1.00 X 0 0 0 125000 0 0 1 0 0 0 REGAL STEPHENS CONSTRUCTION LLC 4947 EAST CO HWY 30A SANTA ROSA BEACH FL 32459 CONSTRUCTION CONTRACTORS 1148278 BBG DESIGN BUILDING PO BOX 816 SHALIMAR FL 32579 CONSTRUCTION CONTRACTORS 526946 2 2280457 2280457 ADOPTION FEES 812900 119430 119430 119430 80011 80011 2261128 2496474 -235346 -235346 -235346 157184 40371 116813 116813 OTHER INCOME 812900 2700 2700 2700 2364065 122130 0 -38522 125000 125000 926253 700804 121743 103706 523614 380664 77190 65760 135958 135958 216588 216588 168828 168828 67880 33940 33940 87520 81520 6000 329949 329949 54119 54119 ANIMAL SUPPLIES & MEDIC 382545 382545 REPAIRS & MAINTENANCE 164592 164592 BANK FEES 26601 26601 DUES & FEES 23512 23512 44452 44452 3277411 2412603 478754 386054 991408 538374 3770980 1379835 21176 49998 9001644 1012408 6073911 7989236 10857475 9957443 145259 149580 145259 149580 X 10202226 9662154 509990 145709 10712216 9807863 10857475 9957443 X -913346 -44136 53130 -1 X X 0 1 X 1 0 X 2992880 3087309 3296567 2481533 2280457 14138746 2992880 3087309 3296567 2481533 2280457 14138746 14138746 3560 41180 3621 287348 80011 415720 164362 206704 2700 373766 14928232 1452525 0.94710 0.95070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 579998 579998 3881102 478128 3402974 40877 21438 19439 4499667 512842 3986825 7989236 X 2360300 -44136 40371 -3765 2364065 0 2364065 3317783 40372 40372 3277411 0 3277411 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, ALAQUA IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. ALAQUA HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDING DECEMBER 31, 2022. THUS, THE ORGANIZATION HAS NO INCOME TAX EXPENSE FOR 2022. ALAQUA UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2022 AND 2021, ALAQUA HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ALAQUA BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 40,371. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 40,371. ROUNDING 1. PORTLAND PASTURE LLC ENTITY OWNED BY LAURIE HOOD, THE PRESIDENT 36000 THE LLC RENTED ITS LAND TO ALAQUA ANIMAL REFUGE FOR $3,000 A MONTH AND A TOTAL OF $36,000 A YEAR. 0 INSURANCE ZONE ENTITY OWNED BY JOE CAPERS, THE CHAIRPERSON 10477 ALAQUA ANIMAL REFUGE OBTAINED ITS PROPERTY INSURANCE THROUGH THIS ENTITY. 0 FORM 990, PART VI, SECTION A, LINE 2 2022 OFFICER AND/OR BOARD RELATIONSHIPS: BRITTNIE DUGAS HAS A FAMILY RELATIONSHIP WITH LYNN DUGAS; DEMETRIA MCNEESE HAS A FAMILY RELATIONSHIP WITH RICHARD MCNEESE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PRESENTED TO ALAQUA ANIMAL REFUGE BOARD MEMBERS AT THE MONTHLY BOARD MEETING PRIOR TO THE DATE OF FILING. INFORMATION WAS SHARED WITH MEMBERS FOR FEEDBACK AND/OR DISCUSSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT-OF-INTEREST POLICY IS INCLUDED WITHIN THE AAR BYLAWS AND OUTLINES A FORMAL PROCESS TO PROTECT THE ORGANIZATION'S TAX-EXEMPT INTEREST WHEN ENTERING INTO TRANSACTIONS THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION. AS PART OF THE POLICY, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTEREST THAT COULD GIVE RISE TO CONFLICT. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THEY: (A) HAVE RECEIVED A COPY OF THE POLICY, (B) HAVE READ AND UNDERSTAND THE POLICY, (C) HAVE AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTAND WHAT A CHARITABLE ORGANIZATION MUST PRIMARILY ENGAGE IN TO MAINTAIN FEDERAL TAX EXEMPTION. IN ADDITION, PERIODIC REVIEWS (WHICH MAY OR MAY NOT USE OUTSIDE EXPERTS) ARE CONDUCTED AS NEEDS ARISE TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSE. AT A MINIMUM, REVIEWS INCLUDE COMPENSATION ARRANGEMENTS AND BENEFITS, PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT CORPORATIONS BASED ON OUR WRITTEN POLICIES AND ACCOUNTABILITY PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A - ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL ALAQUA ANIMAL REFUGE BYLAWS OUTLINE COMPENSATION GUIDELINES FOR A VOTING MEMBER OF THE GOVERNING BOARD THAT RECEIVES COMPENSATION FROM THE ORGANIZATION WHICH INCLUDES THE CHIEF OPERATING OFFICER OF THE ORGANIZATION. THE POLICY ALSO INCLUDES BOARD VOTING STIPULATIONS RELATED TO COMPENSATION AND REASONABLE COMPENSATION CRITERIA. ALL COMPENSATION DECISIONS FOR HIGH LEVEL OFFICERS OF THE CORPORATION ARE MADE OR APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON RESEARCH DONE ON THE FOLLOWING FACTORS: TYPE AND AMOUNT OF COMPENSATION BY THOSE IN SIMILAR POSITIONS; EXPERTISE AND OTHER PERTINENT BACKGROUND; SIZE AND COMPLEXITY OF OUR ORGANIZATION; AND NEED OF OUR ORGANIZATION FOR SERVICES OF THE INDIVIDUAL. PERIODIC REVIEWS ARE CONDUCTED AS PART OF THE CONFLICT-OF-INTEREST POLICY AND INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. WHEN CONDUCTING PERIODIC REVIEWS, THE ORGANIZATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IN ADDITION, FACTORS CONSIDERED IN PERFORMANCE REVIEWS OF THE CHIEF OPERATING OFFICER INCLUDE, BUT ARE NOT LIMITED TO, ONGOING DATA AND REPORTS FROM THE FOLLOWING AREAS: FINANCIAL CONTRIBUTIONS AND EXPENDITURES; ANNUAL FUNDRAISING AND CAPITAL CAMPAIGN GOALS; DONOR MANAGEMENT AND RELATIONS; PROGRAMS AND SERVICES GOALS; COMMUNITY OUTREACH; AND LOCAL, STATE, AND NATIONAL PARTNERSHIPS. LINE 15B - ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES OUR DIRECTOR OF OPERATIONS COMPLETED HIS FIRST YEAR AT THE REFUGE. THIS POSITION AND THOSE OF ANY FUTURE SENIOR LEVEL POSITIONS WILL RECEIVE ANNUAL REVIEWS FROM EITHER (OR BOTH) INTERNAL AND INDEPENDENT PERSONS BASED ON NATIONAL STRATEGIC LEADERSHIP MODELS, CRITERIA, BENCHMARKS, AND SITE DATA COMPILED FROM BUT NOT LIMITED TO ALAQUA PROGRAMS AND SERVICES, STRATEGIC GOALS, BUDGET EXPENDITURES, PROGRAM MANAGEMENT, STAFF PERFORMANCE AND RETENTION, AND CONTINUOUS IMPROVEMENT INITIATIVES. THIS PERFORMANCE REVIEW INFORMATION WILL ALSO BE USED AS A FACTOR IN DETERMINING AND APPROVING ANNUAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ALAQUA ANIMAL REFUGE (AAR) SHARES GOVERNING DOCUMENTS, THE CONFLICT-OF-INTEREST POLICY, AND AAR FINANCIAL STATEMENTS WITH MEMBERS OF THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING -1. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.