2023-11-08T14:34:11-06:00 2022-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2022-01-01 341310435 FIELDSTONE FARM THERAPEUTIC RIDING CENTER FIEL 4407080013 16497 SNYDER ROAD CHAGRIN FALLS OH 440234313 LYNNETTE STUART CEO 4407080013 2023-10-18 1 LYNNETTE STUART 999009999 0 MICHAEL B KLEIN CPA P00359504 2168317171 2023-10-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LYNNETTE STUART 16497 SNYDER ROAD CHAGRIN FALLS OH 440234313 2835129 0 X WWW.FIELDSTONEFARM.ORG X 1978 OH FIELDSTONE FARM ENGAGES THE THERAPEUTIC POWER OF OUR HORSES TO (CONTINUED ON SCHEDULE O) DISCOVER AND NURTURE THE SPECIAL ABILITIES OF INDIVIDUALS, FAMILIES, AND COMMUNITIES. 21 20 59 165 0 0 2370925 2047632 313617 343404 -3439 437 16039 329481 2697142 2720954 0 0 0 0 1331719 1438004 0 0 269441 801491 845089 2133210 2283093 563932 437861 3432667 3922696 103544 126444 3329123 3796252 X FIELDSTONE FARM ENGAGES THE THERAPEUTIC POWER OF OUR HORSES TO DISCOVER AND NURTURE THE SPECIAL ABILITIES OF INDIVIDUALS, FAMILIES, AND COMMUNITIES. 0 0 1861313 343404 A HORSE CAN CHANGE A LIFE! HORSEBACK RIDING AND INTERACTION WITH HORSES RESULTS IN MANY PHYSICAL AND MENTAL BENEFITS, INCLUDING IMPROVED STRENGTH AND BALANCE AND INCREASED INDEPENDENCE AND SELF-ESTEEM. THE CENTER PROVIDES EQUINE PROGRAMS TO APPROXIMATELY 900 INDIVIDUALS OF ALL AGES WITH SPECIAL NEEDS ANNUALLY. WITH THE HELP OF 200 VOLUNTEERS ANNUALLY (TYPICALLY SERVING 16,000 HOURS PER YEAR) AND 40 EQUINE PARTNERS, THE CENTER IS ABLE TO SUPPORT "LITTLE VICTORIES AND BIG IMPACTS" EVERY DAY! THE CENTER OFFERS A DIVERSE RANGE OF SERVICES. IN ADDITION TO THE LARGEST PROGRAM OF THERAPEUTIC RIDING, THE "GAITWAY HIGH SCHOOL" IS AN ALTERNATIVE SCHOOL FOR STUDENTS WHO THRIVE (CONTINUED ON SCHEDULE O) BEST IN A NON-TRADITIONAL ACADEMIC ENVIRONMENT. THIS EXPERIENTIAL PROGRAM IS HIGHLY SUCCESSFUL IN TEACHING JOB AND LIFE SKILLS DUE TO THE MOTIVATION OF THE HORSES AND THE NATURAL ENVIRONMENT. TO DATE, 94 STUDENTS HAVE GRADUATED. ADDITIONALLY, MORE THAN 200 VETERANS OF THE UNITED STATES ARMED FORCES PARTICIPATE IN SPECIALIZED PROGRAMMING THAT HELPS THEM COPE WITH AND OVERCOME THE PHYSICAL AND EMOTIONAL CHALLENGES OF MILITARY SERVICE. OTHER OFFERINGS INCLUDE SUMMER CAMP, CARRIAGE DRIVING, HIPPOTHERAPY, A MOBILE MINIATURE HORSE PROGRAM, A READING PROGRAM AND EQUINE MENTAL HEALTH PROGRAMMING. RIDERSHIP SPONSORS MAKE THERAPEUTIC RIDING FINANCIALLY POSSIBLE FOR OUR PARTICIPANTS. DONATIONS SUBSIDIZE 75% OF THE LESSON COST FOR ALL. IN ADDITION, 92% OF THE SCHOOLS AND GROUPS NEED ADDITIONAL FINANCIAL SUPPORT, AS WELL AS 77% OF THE OVERALL STUDENT POPULATION. ESSENTIAL ACADEMIC, PHYSICAL, AND EMOTIONAL BENEFITS ARE DERIVED FROM SIGNIFICANT FUNDRAISING EFFORTS FOR THE RIDERSHIP PROGRAM. 1861313 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 14 0 1 59 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X X LYNNETTE STUART 4407080013 16497 SNYDER RD CHAGRIN FALLS OH 44023 LYNNETTE R STUART CEO 40.00 X X 168274 0 2915 MAUREEN FOSTER CHIEF DEVELOPMENT OFFICER 40.00 X 114540 0 2700 LESLIE MAPES CHIEF OPERATING OFFICER 40.00 X 105360 0 1140 THOMAS H ALLISON VICE PRESIDENT 1.00 X X 0 0 0 R DAVID BANYARD TRUSTEE 1.00 X 0 0 0 NIKETA CHHEDA TRUSTEE 1.00 X 0 0 0 ELIZABETH DAANE TRUSTEE 1.00 X 0 0 0 KRISTIN DAILEY TRUSTEE 1.00 X 0 0 0 JAMES C DONOHUE IV PRESIDENT 2.00 X X 0 0 0 ANTHONY DREW TRUSTEE 1.00 X 0 0 0 AMY M KUHN TRUSTEE 1.00 X 0 0 0 JOHN M KUNDTZ TRUSTEE 1.00 X 0 0 0 VANESSA MAVEC KING SECRETARY 1.00 X X 0 0 0 KYLE MERRILL TRUSTEE 1.00 X 0 0 0 CRAIG NIELSEN MD TRUSTEE 1.00 X 0 0 0 BETH A REIMER TREASURER 1.00 X X 0 0 0 BRANDON S ROYTBERG TRUSTEE 1.00 X 0 0 0 RICHARD M SCHUPP TRUSTEE 1.00 X 0 0 0 DAVID J STEINER TRUSTEE 1.00 X 0 0 0 JANE TEMPLE CHAIR 1.00 X X 0 0 0 NADINE WALLMAN TRUSTEE 1.00 X 0 0 0 RYAN A WALTERS TRUSTEE 1.00 X 0 0 0 BENJAMIN WIANT TRUSTEE 1.00 X 0 0 0 388174 0 6755 3 0 1 0 0 X 8665 703164 134352 1201451 28745 2047632 LESSON FEES 900099 226301 226301 GAITWAY PROGRAM 900099 114841 114841 WORKSHOP PROGRAMMING 900099 2262 2262 343404 106 106 4620 181 4439 4439 4439 3757 3426 331 331 331 432023 8665 110568 321455 321455 LOGOWEAR SALES 900099 2522 2522 VENDING MACHINE INCOME 900099 650 650 MISCELLANEOUS ITEMS 900099 415 415 3587 2720954 347322 0 326000 171189 128637 15627 26925 1021375 765424 93990 161961 25599 17055 2954 5590 131895 114556 6427 10912 87946 67193 7064 13689 25617 20750 1793 3074 35593 30552 1858 3183 17847 17480 135 232 136387 110474 9547 16366 38237 38237 HORSE OPERATING EXPENSE 315425 315425 MAINTENANCE & UTILITIES 95266 81744 5015 8507 CONTRACT LABOR 70061 59172 4012 6877 STUDENT EXPENSE 41600 41600 69056 53014 3917 12125 2283093 1861313 152339 269441 1071072 1302233 86175 46100 5177 12569 45453 58122 5096709 2703037 2139069 2393672 85721 110000 3432667 3922696 85401 92519 8155 14791 9988 19134 103544 126444 X 2787436 3468648 541687 327604 3329123 3796252 3432667 3922696 X 437861 31176 -1908 X X 0 1 X 1 0 X 1576275 1610446 1665861 2384575 2490331 9727488 1576275 1610446 1665861 2384575 2490331 9727488 249410 9478078 11381 9363 7281 4288 4726 37039 64876 27316 9073 8072 -96752 12585 26135 22454 108183 4782 3587 165141 9942253 0.95330 0.93200 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 21,262. 2019 AMOUNT: $ 18,145. 2020 AMOUNT: $ 36. 2021 AMOUNT: $ 1,003. 2022 AMOUNT: $ 415. LOGOWEAR SALES - 2018 AMOUNT: $ 2,941. 2019 AMOUNT: $ 4,309. 2020 AMOUNT: $ 1,451. 2021 AMOUNT: $ 2,779. 2022 AMOUNT: $ 2,522. VENDING MACHINE INCOME - 2018 AMOUNT: $ 1,932. 2020 AMOUNT: $ 1,000. 2021 AMOUNT: $ 1,000. 2022 AMOUNT: $ 650. BWC REFUND AND REBATE - 2020 AMOUNT: $ 105,696. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 440750 440750 100850 2769685 1391620 1478915 922874 631034 291840 862550 680383 182167 2393672 CAPITAL LEASE PAYABLE 19134 19134 X 2751980 31176 -331 30845 2721135 -181 -181 2720954 2284851 1758 1758 2283093 0 2283093 PART X, LINE 2: FIELDSTONE FARM THERAPEUTIC RIDING CENTER IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN THE COMBINED FINANCIAL STATEMENTS FOR EXEMPT-PURPOSE ACTIVITIES. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC. UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. THE ORGANIZATION CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS AS MANAGEMENT AND GENERAL EXPENSES IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2022 AND 2021, THE ORGANIZATION HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEARS THEN ENDED. THE ORGANIZATION FILES A FEDERAL FORM 990 IN THE U.S. FEDERAL JURISDICTION AND A STATE REGISTRATION IN THE OFFICE OF THE ATTORNEY GENERAL FOR THE STATE OF OHIO. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN/(LOSS) ON SALE/RETIREMENT OF ASSETS -331. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT EXPENSE -181. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 1,908. GAIN/(LOSS) ON SALE/RETIREMENT OF ASSETS -331. RENT EXPENSE 181. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION INFORMS THE PUBLIC ABOUT ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH BROCHURES, NEWSPAPER ARTICLES, PRESENTATIONS TO SCHOOL GROUPS, PARENT ASSOCIATIONS, ETC. CHEFS UNBRIDLED 428853 8665 420188 110019 TACK SALE 11835 11835 549 440688 8665 432023 110568 110568 321455 X 0 0 0 0 0 0 0 0 0 LYNNETTE R STUART CEO 168274 0 0 0 0 0 0 0 2915 0 171189 0 0 0 X 6 22845 FMV X DONATED HORSES 5 5900 FMV 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE CENTER'S BOARD HAS DELEGATED AUTHORITY TO REVIEW FORM 990 TO THE AUDIT COMMITTEE. THIS COMMITTEE MEETS WITH THE INDEPENDENT ACCOUNTANTS TO REVIEW THE FORM IN DETAIL. THE FULL FORM 990 IS SHARED WITH THE BOARD FOR THEIR REVIEW AND COMMENT AT A MEETING PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C WHEN AN INDIVIDUAL HAS A CONFLICT FOR A TRANSACTION THAT THE BOARD IS CONSIDERING, THE INDIVIDUAL DOES NOT PARTICIPATE IN THE DISCUSSION OR APPROVAL/REJECTION OF THE TRANSACTION. THE DECISION IS MADE BY PERSONS INDEPENDENT OF THE INDIVIDUAL WITH THE CONFLICT. THE DELIBERATIONS AND DECISION ARE DOCUMENTED IN THE ORGANIZATION'S MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD EVALUATES THE COMPENSATION OF THE CEO AND OTHER KEY PERSONNEL BY LOOKING AT COMPENSATION AMOUNTS FOR SIMILAR POSITIONS IN OTHER SIMILAR ORGANIZATIONS. COMPENSATION DECISIONS ARE MADE BY PERSONS WHO ARE INDEPENDENT OF THE EMPLOYEE. THE PROCESS IS DOCUMENTED IN THE ORGANIZATION'S MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, CONFLICT POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1F: THE ORGANIZATION RECEIVED A $70,000 CONTRIBUTION FROM AN ANONYMOUS DONOR. THE ORGANIZATION DOES NOT KNOW THE DONOR'S IDENTITY. THIS ANONYMOUS DONOR IS NOT LISTED ON SCHEDULE B, PART I AS A CONTRIBUTOR BECAUSE DOING SO WOULD NOT ALLOW THE FORM 990 TO BE ELECTRONICALLY FILED. FORM 990, PART XI, LINE 9: BAD DEBTS -1,908. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, SCHEDULE A, PART II IN ADDITION TO THE ORGANIZATION'S ORIGINAL DESIGNATION AS A SCHOOL, WE ALSO SATISFY THE QUALIFICATIONS FOR THE SEVENTH CATEGORY AS "AN ORGANIZATION THAT RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM... THE GENERAL PUBLIC." THIS CATEGORY ALLOWS US TO RECOGNIZE OUR GENEROUS DONORS AND THEIR EXCEPTIONAL, GROWING SUPPORT OF OUR PROGRAMS. THERAPEUTIC RIDING CENTER FOUNDATION 16497 SNYDER ROAD CHAGRIN FALLS OH 44023 341815965 MANAGE ENDOWMENT OH 501(C)(3) LINE 12A, I FIELDSTONE FARM THERAPEUTIC RIDING CENTER 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 THERAPEUTIC RIDING CENTER FOUNDATION C 703164 CASH