2024-12-04T08:21:18-06:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 500 GRAND BOULEVARD SUITE 210 MIRAMAR BEACH FL 32550 990 2023-01-01 020806313 ALAQUA ANIMAL REFUGE INC ALAQ 8508806399 155 DUGAS WAY FREEPORT FL 32439 LAURIE HOOD PRESIDENT 8508806399 2024-11-15 1 1 CHAD F BRANSON P02089300 8508373141 2024-11-15 2023 2024-10-15 13:58:12Z LAURIE HOOD 155 DUGAS WAY FREEPORT FL 32439 5590783 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 2023 THAT IMPACTED OUR MISSION AND VISION WERE: 1) FINE TUNING THE OPERATIONS OF THE NEWLY OPENED DOG ADOPTION CENTER. 2) WE OPENED OUR FARM BARN TO HOUSE MANY GOATS, PIGS, HORSES, AND SHEEP, WHICH INCREASED TEACHING ABILITIES FOR THE PUBLIC FROM OUR STAFF. 3) INSTALLED FOUR ICU UNITS FOR THE CLINIC. 4) INCREASED PUBLIC EXPOSURE AND VISITORS. 14 13 67 496 0 0 2280457 3711035 119430 73768 -155335 10627 119513 381450 2364065 4176880 0 0 0 0 1574867 1812206 0 0 258665 1702544 1934529 3277411 3746735 -913346 430145 9957443 10465816 149580 181827 9807863 10283989 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 3065958 137690 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 2023, ALAQUA RESCUED AND PROVIDED SHELTER AND MEDICAL CARE FOR 1261 DOMESTIC ANIMALS AND 1436 WILD ANIMALS, IN ADDITION TO THE 68 SANCTUARY ANIMALS THAT ARE NOT ADOPTABLE. WE ADOPTED 1183 ANIMALS AND COMPLETED 1041 SURGERIES. 3065958 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 67 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 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 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 125000 0 0 1 0 0 0 JRL CONSTRUCTION 248 PALMETTO AVE FREEPORT FL 32439 CONSTRUCTION CONTRACTORS 356098 1 3711035 3711035 ADOPTION FEES 812900 73768 73768 73768 28790 28790 1186744 1204907 -18163 -18163 -18163 497979 180451 317528 317528 92467 28545 63922 63922 4176880 137690 0 328155 125000 125000 1464813 1177334 155239 132240 222393 173303 26510 22580 69978 69978 103845 103845 112189 112189 66260 33130 33130 36000 30000 6000 566 566 590635 590635 55182 55182 ANIMAL SUPPLIES & MEDIC 456055 456055 REPAIRS & MAINTENANCE 256641 256641 UTILITIES 61031 61031 CONTRACT LABOR 50927 50927 75220 37669 37551 3746735 3065958 422112 258665 538374 1295756 1379835 1018022 40557 49998 35846 9614655 1603043 7989236 8011612 0 64023 9957443 10465816 149580 117804 0 64023 149580 181827 X 9662154 10250644 145709 33345 9807863 10283989 9957443 10465816 430145 50754 -4773 0 X X 0 1 X 1 0 X 3087309 3296567 2481533 2280457 3711035 14856901 3087309 3296567 2481533 2280457 3711035 14856901 14856901 41180 3621 287348 80011 28790 440950 164362 206704 2700 373766 15671617 1219605 0.94800 0.94710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 579998 579998 5803309 681173 5122136 40877 29213 11664 3190471 892657 2297814 8011612 LEASE LIABILITY 64023 64023 X 4408085 50754 180451 231205 4176880 0 4176880 3927186 180451 180451 3746735 0 3746735 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, 2023. THUS, THE ORGANIZATION HAS NO INCOME TAX EXPENSE FOR 2023. 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, 2023, 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 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 180,451. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 180,451. 100 POINT WINE DINNER 385954 385954 63092 KINDNESS KOLLECTIVE 1230 1230 1825 3 110795 110795 115534 497979 497979 180451 180451 317528 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 6538 ALAQUA ANIMAL REFUGE OBTAINED ITS PROPERTY INSURANCE THROUGH THIS ENTITY. 0 FORM 990, PART VI, SECTION A, LINE 2 2023 OFFICER AND/OR BOARD RELATIONSHIPS: 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 XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.