2024-12-12T12:44:31-06:00 2024-06-30 521022232 SNYDER COHN PC 11200 ROCKVILLE PIKE SUITE 415 NORTH BETHESDA MD 20852 990 2023-07-01 521759077 DAYS END FARM HORSE RESCUE INC DAYS 3018545037 1372 WOODBINE ROAD WOODBINE MD 217978514 ERIN OCHOA CEO 3018545037 2024-12-06 1 0 KEITH JENNINGS P01319883 3016526700 2024-12-06 2023 2024-10-15 13:58:12Z ERIN OCHOA 1372 WOODBINE ROAD WOODBINE MD 217978514 3587479 0 X WWW.DEFHR.ORG X 1991 MD TO ENSURE QUALITY CARE AND TREATMENT OF HORSES THROUGH INTERVENTION, EDUCATION AND OUTREACH. 22 21 25 560 0 0 2099335 3125227 127389 118626 130501 86770 42619 36618 2399844 3367241 0 0 0 0 952488 1024766 0 0 206342 1319285 1367622 2271773 2392388 128071 974853 5357388 6244844 1577698 1462776 3779690 4782068 X TO ENSURE QUALITY CARE AND TREATMENT OF HORSES THROUGH INTERVENTION, EDUCATION AND OUTREACH. 0 0 1689485 101954 RESCUE AND REHABILITATION - IN COLLABORATION WITH LOCAL ANIMAL CONTROL AND HUMANE AGENCIES, DAYS END FARM HORSE RESCUE (DEFHR) PROVIDES CRITICAL RESCUE, REHABILITATION AND HUSBANDRY SERVICES FOR HORSES SUFFERING FROM ABUSE AND NEGLECT. OUR COMPREHENSIVE CARE PROGRAMS INCLUDE REHABILITATION, TRAINING, ADOPTION SERVICES, HE DEFHR GUARDIAN/ OFF-SITE SANCTUARY PROGRAM, AND THE EQUIDOPT/ ON-SITE FOSTER PROGRAM ALL DESIGNED TO PREPARE FOR AND SECURE SAFE, LOVING, AND LONG-TERM HOMES FOR REHABILITATED HORSES POST LEGAL PROCEEDINGS. EACH YEAR, WE SHELTER AN AVERAGE OF 125-150 HORSES AND SERVE AS THE PRIMARY IMPOUNDING FACILITY FOR LAW ENFORCEMENT'S LIVING EVIDENCE IN CRUELTY CASES, OFFERING CRUCIAL FORENSIC DOCUMENTATION, EXPERT TESTIMONY, AND HANDS-ON CRUELTY INVESTIGATION TRAINING FOR ANIMAL CONTROL OFFICERS AND HUMANE SOCIETIES. AS THE ONLY FACILITY IN THE MID-ATLANTIC REGION PROVIDING THIS LEVEL OF EQUINE CARE AND EXPERTISE, WE OFFER OUR SERVICES AT NO COST TO THE AGENCIES THAT DEPEND ON US. THIS NOT ONLY ENSURES THE HIGHEST STANDARD OF CARE BUT ALSO HELPS SAFEGUARD THE LIMITED BUDGETS OF LAW ENFORCEMENT AGENCIES, ALLOWING THEM TO FOCUS THEIR RESOURCES ON INVESTIGATION AND ENFORCEMENT EFFORTS. OUR WORK IS MADE POSSIBLE BY THE GENEROSITY OF FOUNDATIONS AND DONORS, AS WELL AS THE DEDICATED EFFORTS OF OUR VOLUNTEERS. ADDITIONALLY, DEFHR OFFERS DISASTER RESPONSE AND LARGE ANIMAL EMERGENCY RESCUE SERVICES, PLAYING A VITAL ROLE IN SAFEGUARDING EQUINES DURING NATURAL DISASTERS AND EMERGENCY SITUATIONS. 122289 49059 HUMANE EDUCATION PROGRAMS - DEFHR'S NATIONAL EQUINE WELFARE CENTER PROVIDES HUMANE EDUCATION PROGRAMS PROMOTING THE PROPER CARE, TREATMENT, AND TRAINING OF HORSES, FOSTERING A CULTURE OF COMPASSION AND RESPONSIBLE EQUINE OWNERSHIP. OUR DIVERSE EDUCATIONAL OFFERINGS INCLUDE THE HIGHLY-REGARDED AND COMPETITIVE INTERNSHIP AND YOUTH PROGRAMS, WHICH PROVIDE HANDS-ON LEARNING EXPERIENCES IN EQUINE CARE AND REHABILITATION. IN ADDITION TO THESE FLAGSHIP PROGRAMS, DEFHR CONDUCTS ON-SITE AND OFF-SITE SEMINARS FOR LAW ENFORCERS, ANIMAL WELFARE PROFESSIONALS AND ENTHUSIASTS, ENGAGING YOUTH GROUPS, SCHOOLS, AND COMMUNITY ORGANIZATIONS. EDUCATIONAL TOURS AND INTERACTIVE WORKSHOPS ARE DESIGNED TO INSPIRE AND EDUCATE PARTICIPANTS OF ALL AGES, ENCOURAGING A LIFELONG COMMITMENT TO ANIMAL WELFARE. DEFHR IS UNIQUE IN THAT OUR NATIONAL EQUINE WELFARE CENTER IS OPEN DAILY TO RECEIVE VISITORS FOR TOURS AND EDUCATIONAL OPPORTUNITIES. 87378 OUTREACH PROGRAMS - DEFHR'S OUTREACH PROGRAMS ARE DEDICATED TO RAISING AWARENESS ABOUT THE ABUSE AND NEGLECT OF HORSES WHILE PROMOTING RESPONSIBLE EQUINE CARE. THESE PROGRAMS INCLUDE SETTING UP INFORMATIONAL BOOTHS AT FAIRS AND EXPOS, PUBLISHING A MONTHLY VOLUNTEER NEWSLETTER, POSTING ACROSS OUR VARIOUS SOCIAL MEDIA CHANNELS AND OFFERING CONSULTATIONS FOR INDIVIDUALS LOOKING TO START HORSE RESCUES OR SEEKING GUIDANCE TO IMPROVE EXISTING RESCUE OPERATIONS. DEFHR ALSO PARTICIPATES ACTIVELY IN THE MARYLAND HORSE COUNCIL, HOLDS A BOARD POSITION ON THE MARYLAND HORSE INDUSTRY BOARD REPRESENTING HUMANE SOCIETIES, AND IS A MEMBER OF THE ADVISORY BOARD FOR THE HOMES FOR HORSES COALITION. ADDITIONALLY, WE ARE ACCREDITED BY THE GLOBAL FEDERATION OF ANIMAL SANCTUARIES, THE THOROUGHBRED AFTERCARE ALLIANCE, AND THE EQUUS FOUNDATION. OUR COMMITMENT TO TRANSPARENCY AND FISCAL RESPONSIBILITY HAS EARNED US THE HIGHEST SEALS OF EXCELLENCE FROM GUIDESTAR, CHARITY NAVIGATOR, AND THE BETTER BUSINESS BUREAU. THROUGH OUR OWNER2OWNER (O2O) PROGRAM, A PUBLIC SAFETY NET, WE ASSIST PRIVATE HORSE OWNERS WHO CAN NO LONGER PROVIDE FOR THEIR HORSES. THIS PROGRAM FACILITATES THE TRANSITION OF HORSES TO NEW OWNERS OR OFFERS HUMANE EUTHANASIA SUPPORT, PREVENTING THESE ANIMALS FROM BURDENING RESCUE FACILITIES OR SUFFERING FURTHER NEGLECT.OUR ROBUST VOLUNTEER PROGRAM INVITES INDIVIDUALS TO ACTIVELY PARTICIPATE IN THE REHABILITATION JOURNEY, OFFERING TRAINING IN HORSE CARE, STABLE MANAGEMENT, AND THE REHABILITATION OF ABUSED AND NEGLECTED EQUINES. WE WELCOME VOLUNTEERS AS YOUNG AS FIVE, FOSTERING COMPASSION AND LEADERSHIP SKILLS IN BOTH ADULTS AND YOUNG PEOPLE. 1899152 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 25 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD FL NJ NC VA 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 SIGRID HAINES VICE CHAIR 4.00 X 0 0 0 CHRISTOPHER SCHAEFER TREASURER 4.00 X X 0 0 0 ANNIE HANKINS SECRETARY 4.00 X X 0 0 0 DANA SCANLON MEMBER 2.00 X 0 0 0 CHRISTA COOPER MEMBER 2.00 X 0 0 0 CHRIS GORDON MEMBER 2.00 X 0 0 0 SUSAN FLAHERTY MEMBER 2.00 X 0 0 0 CHRISTINA KING MEMBER 2.00 X 0 0 0 YORAM TANAY 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 GWEN M HOLLIDAY MEMBER 2.00 X 0 0 0 CAROLYN NORDBERG MEMBER 2.00 X 0 0 0 WAYNE WILLOUGHBY MEMBER 2.00 X 0 0 0 JONATHAN DICKEY MEMBER 2.00 X 0 0 0 LISA GRIMM MEMBER 2.00 X 0 0 0 ELISA HARVEY MEMBER 2.00 X 0 0 0 JORDAN VAN OORT MEMBER 2.00 X 0 0 0 FRANK BOSTON MEMBER 2.00 X 0 0 0 ERIN CLEMM OCHOA CEO 50.00 X X 121416 0 12311 121416 0 12311 1 0 0 0 THE CURTIS GROUP 2512 SHEPHERDS LN VIRGINIA BEACH VA 23454 CAPITAL CAMPAIGN CONSULTANTS 135069 1 30532 3094695 388533 3125227 HORSE RESCUE & REHABIL 611710 69567 69567 EDUCATION 611710 49059 49059 118626 46057 46057 206454 165741 40713 40713 40713 41070 30532 36839 4231 4231 49896 17658 32238 32238 MISCELLANEOUS 900099 149 149 149 3367241 151013 0 91001 X 150031 112523 22505 15003 698387 597391 72193 28803 15503 13174 1690 639 96650 80893 11045 4712 64195 53279 7521 3395 11609 11609 33745 33745 325747 167773 36400 121574 10171 1017 9154 94399 52696 23908 17795 25333 21025 2968 1340 204866 184075 18588 2203 67997 60577 7420 CONTRIBUTED MATERIALS 289691 289691 SUPPLIES 187239 185485 1208 546 EQUIPMENT MAINTENANCE & 37185 35873 904 408 PUBLIC AWARENESS & EDUC 32618 32618 47022 12079 34173 770 2392388 1899152 286894 206342 658878 677226 596596 611473 127118 737908 47991 57997 3527513 545540 2908696 2981973 804721 987972 8942 3832 204446 186463 5357388 6244844 126179 119245 26210 22385 1340154 1263295 85155 57851 1577698 1462776 X 3335365 3385441 444325 1396627 3779690 4782068 5357388 6244844 974853 27525 0 X X 0 1 X 1 0 X 2112330 1762308 2117498 2099335 3125227 11216698 2112330 1762308 2117498 2099335 3125227 11216698 173353 11043345 22187 10429 9805 25822 46057 114300 60 50 733 380 149 1372 11332370 0.97450 0.97450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 0 119292 9320 128612 115837 3455 119292 151629 -35792 115837 127183 24446 151629 135189 -8006 127183 1.00000 0 0 1045391 1045391 2036058 208612 1827446 59004 13822 45182 343712 293123 50589 43348 29983 13365 2981973 OPERATING LEASE LIABILITY 57851 57851 X 3435976 27525 4371 31896 3404080 -36839 -36839 3367241 2433598 4371 36839 41210 2392388 0 2392388 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 2021 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSES -36,839. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENTS EXPENSES 36,839. X X X X X X 1 THE CURTIS GROUP 2512 SHEPHERDS LN VIRGINIA BEACH VA 23454 CAPITAL CAMPAIGN CONSULTING 0 0 135069 -135069 135069 -135069 MD FL NJ NC VA PA NY CA DC FALL FESTIVAL 22129 7314 14815 10542 GOLF TOURNAMENT 45985 19730 26255 26297 2 3488 3488 71602 30532 41070 36839 36839 4231 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 7 98842 PUBLICLY TRADED VALUE X GUARDIAN PROGRAM 27 173097 FMV X FARM SUPPLIES 174 115203 FMV X SPECIAL EVENTS 5 506 FMV X OFFICE SUPPLIES 5 262 FMV X FARM EQUIPMENT 2 239 FMV X EDUCATION PROGRAMS 4 148 FMV X OFFICE EQUIPMENT 1 147 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 167,773. MANAGEMENT AND GENERAL EXPENSES 36,400. FUNDRAISING EXPENSES 121,574. TOTAL EXPENSES 325,747. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.