2024-01-29T16:04:55-06:00 2023-06-30 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 315 FORT COLLINS CO 80525 990 2022-07-01 841387873 HEARTS & HORSES INC HEAR 9706634200 163 N COUNTY ROAD 29 LOVELAND CO 80537 JANET POLLEMA EXECUTIVE DIRECTOR 9706634200 2024-01-27 1 JANET POLLEMA 999009999 0 KELSIE BOYLE CPA P01833050 9702237855 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JANET POLLEMA 163 N COUNTY ROAD 29 LOVELAND CO 80537 2389481 0 X WWW. HEARTSANDHORSES.ORG X 1997 CO EQUINE ASSISTED THERAPEUTIC SERVICES TO INDIVIDUALS WITH DISABILITIES AND SPECIAL NEEDS. 9 9 33 681 0 0 1519686 1550265 651788 762200 19156 59828 -62692 -90029 2127938 2282264 439464 537809 0 0 802989 1087463 0 0 131938 456614 518930 1699067 2144202 428871 138062 5378414 5635647 93513 194310 5284901 5441337 EQUINE ASSISTED THERAPEUTIC SERVICES TO INDIVIDUALS WITH DISABILITIES AND SPECIAL NEEDS. 0 0 567824 161551 228655 THE CHANGING LEADS PROGRAM SERVES AT RISK YOUTHS, PROVIDING THEM WITH THE OPPORTUNITY TO FORM A MEANINGFUL CONNECTION WITH A HORSE. YOUTH SERVED RANGE IN AGE FROM 4-18 WITH A VARIETY OF DIAGNOSES INCLUDING DEPRESSION, ATTENTION DEFICIT HYPERACTIVITY DISORDER, CONDUCT DISORDER, BIPOLAR DISORDER, AND POSTTRAUMATIC STRESS DISORDER. GOALS INCLUDE BUILDING TRUST, RESPECT, EMPATHY, CONFIDENCE, AND POSITIVE ATTITUDES. 705392 198342 277391 THE THERAPEUTIC RIDING PROGRAM SERVES PARTICIPANTS BY TEACHING RIDING SKILLS TO PARTICIPANTS WITH PHYSICAL AND COGNITIVE DISABILITIES. OUR PATH INTERNATIONAL CERTIFIED THERAPEUTIC RIDING INSTRUCTORS WORK WITH THE RIDERS TO PARTICIPATE IN A RECOGNIZED SPORT AND TO DEVELOP INDEPENDENT SKILLS THAT CARRY OVER TO THEIR EVERYDAY LIVES. ONCE THEY ARE MOUNTED, MANY OF OUR RIDERS EXPERIENCE A FREEDOM OF MOTION AND ABILITY THAT THEY DO NOT OR CANNOT ENJOY IN OTHER ASPECTS OF THEIR LIVES. 433801 146015 154185 THE VETERANS PROGRAM SERVES VETERANS WHO SUFFER FROM POST TRAUMATIC STRESS DISORDER (PTSD) ALONG WITH A VARIETY OF OTHER DEBILITATING DISABILITIES INCLUDING TRAUMATIC BRAIN INJURY, ANXIETY DISORDER, DEPRESSION, AND BACK PAIN. VETERANS NOTED AN IMPROVEMENT OF THEIR OVERALL MOOD, A DECREASE IN PTSD SYMPTOMS, IMPROVED OVERALL SENSE OF WELL-BEING, AND BETTER RELATIONS WITH FAMILY AND FRIENDS AFTER PARTICIPATING IN THE PROGRAM. 182645 31901 117472 182645 31901 117472 1889662 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 19 0 1 33 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X THE ORGANIZATION 9706634200 163 N COUNTY ROAD 29 LOVELAND CO 80537 MARLENE STONE SECRETARY 5.00 X X 0 0 0 MICHAEL MCGINLEY PRESIDENT 8.00 X X 0 0 0 KIM BUXBAUM TREASURER 4.00 X X 0 0 0 ELIZABETH KEARNEY DIRECTOR 5.00 X 0 0 0 BOB DEHN DIRECTOR 8.00 X 0 0 0 SARAH MORGAN DIRECTOR 5.00 X 0 0 0 JARED GOODMAN DIRECTOR 5.00 X 0 0 0 DWIGHT SAILER DIRECTOR 5.00 X 0 0 0 TRACY HOGUE DIRECTOR 5.00 X 0 0 0 JANET POLLEMA EXECUTIVE DIRECTOR 40.00 X 97782 0 1000 97782 0 1000 0 0 0 0 0 736297 269537 544431 73020 1550265 PROGRAM FEES 900099 762200 762200 762200 54304 54304 1325 9000 1000 3801 325 5199 5524 5199 325 0 736297 100333 -100333 -100333 12387 2083 10304 10304 2282264 777703 0 -45704 537809 537809 97782 82137 4889 10756 882156 741011 44108 97037 27054 22725 4329 80471 67596 12875 19750 19750 33199 17473 3548 12178 3739 2991 374 374 13433 12358 1075 35847 29659 6188 122158 107499 14659 56717 55583 1134 HORSES AND STABLE EXPEN 112107 112107 UTILITIES 32084 29517 2567 REPAIRS AND MAINTENANCE 26920 24386 2534 PROGRAM EXPENSES 21255 21255 41721 25556 4572 11593 2144202 1889662 122602 131938 39018 6550 1571793 1672599 17150 16904 5576 8120 10608 4183470 841440 3346755 3342030 203556 218955 194566 359881 5378414 5635647 63086 54292 30427 140018 93513 194310 X 5021740 5068985 263161 372352 5284901 5441337 5378414 5635647 138062 -1478 19852 0 X X 1 X 0 0 0 X 1661914 1034094 1193109 1519686 1550265 6959068 1661914 1034094 1193109 1519686 1550265 6959068 867863 6091205 17658 12727 19889 22066 54304 126644 7085712 2982255 0.85960 0.78860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76692 7540 1178 83054 85728 500 -8247 1289 76692 70339 16532 1143 85728 9972 60500 429 562 70339 10000 159 187 9972 0.93156 0.06844 1 0 185154 185154 3735755 692272 3043483 144796 101009 43787 117765 48159 69606 3342030 WATER SHARES 74039 BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY CENTER OF NORTHERN COLORADO 83054 EMPLOYEE RETENTION CREDIT RECEIVABLE 202788 359881 X 2326190 5526 38400 43926 2282264 0 2282264 2169754 18548 7004 25552 2144202 0 2144202 PART V, LINE 4: OPERATING RESERVES PART X, LINE 2: THE ORGANIZATION UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE USE OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPARATE FROM THE MEASUREMENT OF A TAX POSITION. AN ENTITY SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE ORGANIZATION, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME AND TO THE MAINTENANCE OF ITS TAX EXEMPT STATUS. MANAGEMENT HAS EVALUATED THE ADOPTED POLICIES AND PROCEDURES THAT HAVE BEEN IMPLEMENTED TO PROVIDE ASSURANCE THAT INCOME IS PROPERLY CHARACTERIZED AND ACTIVITIES THAT JEOPARDIZE ITS TAX EXEMPT STATUS ARE WITHIN LIMITS ESTABLISHED UNDER EXISTING TAX CODE AND REGULATIONS. MANAGEMENT HAS DETERMINED THE EFFECTS OF UNCERTAIN TAX POSITIONS ARE NOT MATERIAL TO THE ORGANIZATION FOR RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AND, ACCORDINGLY, NO INCOME TAX LIABILITY HAS BEEN RECORDED FOR UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS.THE ORGANIZATION UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE USE OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPARATE FROM THE MEASUREMENT OF A TAX POSITION. AN ENTITY SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE ORGANIZATION, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME AND TO THE MAINTENANCE OF ITS TAX EXEMPT STATUS. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INVESTMENTS LUCKY HEARTS GALA 736297 736297 21171 54193 5573 11848 7548 736297 736297 21171 54193 5573 11848 7548 100333 -100333 1 COMMUNITY SUPPORT AND SCHOLARSHIP 640 537809 PART I, LINE 2: HEARTS & HORSES SUBSIDIZES THE COST OF PROGRAMS FOR ALL PARTICIPANTS. BEYOND THAT, SCHOLARSHIPS ARE PROVIDED TO THOSE WHO NEED FURTHER FINANCIAL ASSISTANCE BASED UPON THE HUD GUIDELINES FOR OUR COUNTY. THE VETERANS WHO PARTICIPATE IN OUR HEARTS & HORSES FOR HEROES PROGRAM ARE PROVIDED 100% SCHOLARSHIPS BECAUSE OF THE NATURE OF HOW THE PROGRAM WAS SET UP AND FUNDED. VETERANS ARE NOT ASKED TO COMPLETE A SCHOLARSHIP APPLICATION. X TACK, EQUIPMENT, MATERIALS AND SUPPLIES 250 73020 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BOARD MEMBERS RECEIVE AND REVIEW A COPY OF THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C NO OFFICER OR DIRECTOR OF THE CORPORATION SHALL BE INTERESTED DIRECTLY OR INDIRECTLY IN ANY CONTRACT RELATING TO THE OPERATION CONDUCTED BY THE CORPORATION, NOR IN ANY CONTRACT FURNISHING SERVICES OR SUPPLIES TO THE CORPORATION UNLESS SUCH CONTRACT IS AUTHORIZED BY A MAJORITY OF THE BOARD OF DIRECTORS AT A MEETING AT WHICH THE PRESENCE OF SUCH INTERESTED DIRECTOR IS NOT NECESSARY FOR THE PURPOSES OF A QUORUM OR FOR THE PURPOSES OF SUCH MAJORITY AND THE FACT AND NATURE OF SUCH INTEREST IS FULLY DISCLOSED OR KNOWN TO THE DIRECTORS AT THE MEETING AT WHICH SUCH CONTRACT SHALL BE AUTHORIZED. THE EXECUTIVE DIRECTOR AND BOOKKEEPER OF HEARTS & HORSES REGULARLY AND CONSISTENTLY MONITOR THIS POLICY THROUGH NOTIFICATION OF THE BOARD TO ENFORCE COMPLIANCE THROUGH THE ACCOUNTING COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD AND EXECUTIVE DIRECTOR COMPLETE AN EVALUATION FORM PRIOR TO A FORMAL REVIEW. THE BOARD REGULARLY CONTACTS OTHER RELATIVE ORGANIZATIONS FOR APPROPRIATE COMPARATIVE DATA REGARDING EXECUTIVE DIRECTOR COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.