2024-10-31T13:50:25-05:00 2023-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2023-01-01 341815965 THERAPEUTIC RIDING CENTER FOUNDATION THER 4407080013 16497 SNYDER ROAD CHAGRIN FALLS OH 44023 MARK W TEAGUE PRESIDENT 4407080013 2024-07-31 1 1 MICHAEL B KLEIN CPA P00359504 2168317171 2024-07-31 2023 2024-10-15 13:58:12Z MARK W TEAGUE 16497 SNYDER ROAD CHAGRIN FALLS OH 44023 1156987 0 X N/A X 1995 OH THE FOUNDATION INVESTS AND MANAGES ASSETS OF FIELDSTONE FARM THERAPEUTIC RIDING CENTER. 12 12 0 12 0 0 44220 52529 0 0 191511 709827 0 0 235731 762356 703164 776503 0 0 0 0 0 0 0 94262 85045 797426 861548 -561695 -99192 17635323 19925777 0 0 17635323 19925777 THE FOUNDATION INVESTS AND MANAGES THE ENDOWMENT ASSETS BENEFICIALLY OWNED BY FIELDSTONE FARM THERAPEUTIC RIDING CENTER, A SECTION 501(C)(3) EDUCATIONAL ORGANIZATION, IN ACCORDANCE WITH ITS "SUPPORTING ORGANIZATION" STATUS UNDER SECTION 509(A)(3). 0 0 776503 776503 THE FOUNDATION SUPPORTS FIELDSTONE FARM THERAPEUTIC RIDING CENTER'S MISSION OF ENGAGING THE THERAPEUTIC POWER OF THEIR HORSES TO DISCOVER AND NURTURE THE SPECIAL ABILITIES OF INDIVIDUALS, FAMILIES AND COMMUNITIES. 776503 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 OH X MARK W TEAGUE 4407080013 16497 SNYDER ROAD CHAGRIN FALLS OH 44023 X ROBERT I GALE III TRUSTEE 1.00 X 0 0 0 AL KANTRA TRUSTEE 1.00 X 0 0 0 JANE LEHMAN SECRETARY 1.00 X X 0 0 0 JOSEPH J MAHOVLIC TRUSTEE 1.00 X 0 0 0 JAMES B NAYLOR VICE CHAIR 1.00 X X 0 0 0 PAUL D NEIDHARDT TREASURER 1.00 X X 0 0 0 KURT PACKER TRUSTEE 1.00 X 0 0 0 ED PAVLISH TRUSTEE 1.00 X 0 0 0 SUSAN RACEY TRUSTEE 1.00 X 0 0 0 RICHARD B RENNER TRUSTEE 1.00 X 0 0 0 MARK W TEAGUE PRESIDENT 4.00 X X 0 0 0 RODNEY TWELLS TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 52529 52529 266680 266680 837778 394631 443147 443147 443147 762356 0 0 709827 776503 776503 85045 85045 861548 776503 85045 0 240698 95434 13385 11190 11104645 12699125 6276595 7120028 17635323 19925777 0 0 X 17570023 19860477 65300 65300 17635323 19925777 17635323 19925777 X -99192 2039646 350000 X X 0 1 X 1 0 X X 1 FIELDSTONE FARM THERAPEUTIC RIDING CENTER 341310435 2 1 776503 0 1 776503 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 17621938 404724 2664428 -776503 19914587 21360656 48750 -3084304 703164 17621938 18234673 484041 3223418 581476 21360656 15700241 382172 2615522 463262 18234673 11530898 1783977 2739424 354058 15700241 0.99672 0.00328 0 0 0 CMWA CAP APPR FUND 6807953 F ANCORA CATALYST 179863 F ANCORA IMPACT FUND 132212 F 7120028 X 3066957 2039646 350000 2389646 677311 85045 85045 762356 776503 0 776503 85045 85045 861548 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT ASSETS HAVE BEEN RAISED FOR THE SUPPORT OF FIELDSTONE FARM THERAPEUTIC RIDING CENTER. ENDOWMENT FUNDS ARE APPROPRIATED BASED ON A PAYOUT POLICY AND AN APPROVAL PROCESS THROUGH THE BOARD OF TRUSTEES. PART X, LINE 2: THE ORGANIZATION'S ENTITIES ARE 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, 2023 AND 2022, 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'S ENTITIES EACH FILE 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: FIELDSTONE FARM BOARD APPROVED TRANSFER FROM TO THE TRC FOUNDATION 1 FIELDSTONE FARM THERAPEUTIC RIDING CENTER 16497 SNYDER ROAD CHAGRIN FALLS OH 44023 341310435 501 (C)(3) 776503 0 BOOK GENERAL 1 PART I, LINE 2: MONITORING USE OF GRANTS: THE FOUNDATION MAKES GRANTS EXCLUSIVELY TO FIELDSTONE FARM THERAPEUTIC RIDING CENTER IN ACCORDANCE WITH THE FOUNDATION'S STATUS AS A "SUPPORTING ORGANIZATION" UNDER INTERNAL REVENUE CODE SECTION 509 (A)(3). BECAUSE OF THE CLOSE RELATIONSHIP BETWEEN THESE 2 ORGANIZATIONS AND BECAUSE THE GRANTS ARE GIVEN AS UNRESTRICTED OPERATING SUPPORT, THE FOUNDATION DOES NOT DIRECTLY MONITOR THE USE OF FUNDS PROVIDED TO THE CENTER. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE FOUNDATION IS FIELDSTONE FARM THERAPEUTIC RIDING CENTER, A SECTION 501 (C) (3) ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER, FIELDSTONE FARM THERAPEUTIC RIDING CENTER HAS THE POWER TO APPOINT AND REMOVE BOARD MEMBERS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B FIELDSTONE FARM THERAPEUTIC RIDING CENTER, AS THE SOLE MEMBER OF THE FOUNDATION, HAS APPROVAL RIGHTS OVER CERTAIN SIGNIFICANT TRANSACTIONS AND DECISIONS OF THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION'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 FOUNDATION HAS DISTRIBUTED THE 990 TO THE FULL BOARD WITH THE EXCEPTION OF SCHEDULE B. BECAUSE OF SCHEDULE B'S PRIVATE AND CONFIDENTIAL NATURE, THE BOARD HAS DELEGATED THE AUTHORITY AND RESPONSIBILITY FOR REVIEWING THAT SCHEDULE TO THE AUDIT COMMITTEE ON BEHALF OF THE BOARD. 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 C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, CONFLICT POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: FIELDSTONE FARM BOARD APPROVED TRANSFER FROM TO THE TRC FOUNDATION 350,000. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FIELDSTONE FARM THERAPEUTIC RIDING CENTER 16497 SNYDER ROAD CHAGRIN FALLS OH 44023 341310435 THERAPEUTIC SERVICES OH 501(C)(3) LINE 2 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 FIELDSTONE FARM THERAPEUTIC RIDING CENTER B 776503 CASH FIELDSTONE FARM THERAPEUTIC RIDING CENTER C 350000 CASH