2025-11-10T14:35:43-06:00 2024-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2024-01-01 341310435 FIELDSTONE FARM THERAPEUTIC RIDING CENTER FIEL 4407080013 16497 SNYDER ROAD CHAGRIN FALLS OH 440234313 LYNNETTE STUART CEO 4407080013 2025-09-30 1 0 MICHAEL KLEIN CPA P00359504 2168317171 2025-09-30 2024 2025-03-06 01:10:19Z LYNNETTE STUART 16497 SNYDER ROAD CHAGRIN FALLS OH 440234313 3435470 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. 18 17 43 191 0 0 2531893 2797629 365021 387775 20595 38935 27248 7464 2944757 3231803 0 0 0 0 1559332 1708571 0 0 284109 938628 848761 2497960 2557332 446797 674471 4019899 3943912 101272 119190 3918627 3824722 X FIELDSTONE FARM ENGAGES THE THERAPEUTIC POWER OF OUR HORSES TO DISCOVER AND NURTURE THE SPECIAL ABILITIES OF INDIVIDUALS, FAMILIES, AND COMMUNITIES. 0 0 2086690 387775 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 1,000 INDIVIDUALS OF ALL AGES WITH SPECIAL NEEDS ANNUALLY. WITH THE HELP OF 250 VOLUNTEERS ANNUALLY (TYPICALLY SERVING APPROXIMATELY 15,000 SERVICE HOURS PER YEAR) AND 32 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, 107 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, 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. 2086690 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 15 0 1 43 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X LYNNETTE STUART 4407080013 16497 SNYDER RD CHAGRIN FALLS OH 44023 LYNNETTE R STUART CEO 40.00 X X 204415 0 2675 THOMAS H ALLISON PRESIDENT 2.00 X X 0 0 0 R DAVID BANYARD TRUSTEE 1.00 X 0 0 0 KRISTIN DAILEY TRUSTEE 1.00 X 0 0 0 JAMES C DONOHUE IV CHAIR 1.00 X X 0 0 0 MARK S FUSCO TRUSTEE 1.00 X 0 0 0 NICOLE M GERAMI TRUSTEE 1.00 X 0 0 0 WILLIAM M HEGARTY JR TRUSTEE 1.00 X 0 0 0 RORY ST JEAN TRUSTEE 1.00 X 0 0 0 ELIZABETH GALE KENNEDY TRUSTEE 1.00 X 0 0 0 JOHN M KUNDTZ TRUSTEE 1.00 X 0 0 0 KATE LINCOLN 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 SARAH A NAGY TRUSTEE 1.00 X 0 0 0 BETH A REIMER TREASURER 1.00 X X 0 0 0 JANE TEMPLE TRUSTEE 1.00 X 0 0 0 NADINE WALLMAN VICE PRESIDENT 1.00 X X 0 0 0 MAUREEN FOSTER CHIEF DEVELOPMENT OFFICER 40.00 X 149100 0 2895 LESLIE MAPES CHIEF OPERATING OFFICER 40.00 X 128350 0 1000 481865 0 6570 3 0 1 0 0 397407 834496 1565726 34537 2797629 LESSON FEES 900099 267618 267618 GAITWAY PROGRAM 900099 120032 120032 WORKSHOP PROGRAMMING 900099 125 125 387775 44309 44309 4235 2765 1470 1470 1470 5374 -5374 -5374 -5374 195528 397407 195528 0 MISCELLANEOUS ITEMS 900099 3105 3105 LOGOWEAR SALES 900099 2889 2889 5994 3231803 388395 0 45779 207090 153550 21455 32085 1214420 898171 126516 189733 29155 19107 3849 6199 151669 134236 9026 8407 106237 81141 9877 15219 35953 28734 2517 4702 51301 44449 3181 3671 21678 18317 897 2464 156648 153465 1616 1567 44324 44324 HORSE OPERATING EXPENSE 216062 216062 MAINTENANCE & UTILITIES 95428 91605 1565 2258 CONTRACT LABOR 87361 80000 2770 4591 MARKETING AND COMM. 67407 54410 1710 11287 72599 69119 1554 1926 2557332 2086690 186533 284109 666203 1415824 624995 21700 37950 7176 3470 85289 34525 5433435 2966666 2379910 2466769 110000 110000 4019899 3943912 75379 100404 3863 4264 22030 14522 101272 119190 X 3534970 3418367 383657 406355 3918627 3824722 4019899 3943912 X 674471 32200 -800576 X X 0 1 X 1 0 X 1665861 2384575 2490331 2531893 2797629 11870289 1665861 2384575 2490331 2531893 2797629 11870289 231752 11638537 7281 4288 4726 31017 48544 95856 9073 8072 -96752 16135 0 -63472 108183 4782 3587 5994 5994 128540 12031213 0.96740 0.96460 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 36. 2021 AMOUNT: $ 1,003. 2022 AMOUNT: $ 415. 2023 AMOUNT: $ 2,354. 2024 AMOUNT: $ 3,105. LOGOWEAR SALES - 2020 AMOUNT: $ 1,451. 2021 AMOUNT: $ 2,779. 2022 AMOUNT: $ 2,522. 2023 AMOUNT: $ 2,977. 2024 AMOUNT: $ 2,889. VENDING MACHINE INCOME - 2020 AMOUNT: $ 1,000. 2021 AMOUNT: $ 1,000. 2022 AMOUNT: $ 650. 2023 AMOUNT: $ 663. 2024 AMOUNT: $ 0. BWC REFUND AND REBATE - 2020 AMOUNT: $ 105,696. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 440750 440750 100850 2907519 1561672 1446697 1075416 692278 383138 908900 712716 196184 2466769 CAPITAL LEASE PAYABLE 14522 14522 X 2472142 32200 -794626 -762426 3234568 -2765 -2765 3231803 2566047 8715 8715 2557332 0 2557332 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, 2024 AND 2023, 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 5,374. BOARD APPROVED TRANSFER TO TRC FOUNDATION -800,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT EXPENSE -2,765. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 576. GAIN/(LOSS) ON SALE/RETIREMENT OF ASSETS 5,374. RENT EXPENSE 2,765. 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 575000 379472 195528 194792 TACK SALE 17935 17935 736 592935 397407 195528 195528 195528 0 X 0 0 0 0 0 0 0 0 0 LYNNETTE R STUART CEO 175000 0 29415 0 0 0 0 0 2675 0 207090 0 0 0 MAUREEN FOSTER CHIEF DEVELOPMENT OFFICER 130000 0 19100 0 0 0 0 0 2895 0 151995 0 0 0 X 10 25737 FMV X DONATED HORSES 3 8800 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 XI, LINE 9: BAD DEBTS -576. BOARD APPROVED TRANSFER TO TRC FOUNDATION -800,000. 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 834496 CASH THERAPEUTIC RIDING CENTER FOUNDATION B 800000 CASH