2025-11-17T10:13:29-00:00 2024-12-31 462665629 EVOLVE ACCOUNTING & BUSINESS SERVICES INC 301 N WHITE STREET STE B FRANKFORT IL 60423 990 2024-01-01 870635375 EQUINE ASSISTED GROWTH AND LEARNING ASSOCIATION INC (EAGALA) EQUI 8017540400 PO BOX 50010 FORT MYERS FL 33994 ELIZABETH O'MALLEY EXECUTIVE DIRECTOR 8017540400 2025-11-17 true Michael R Sieczkowski P01473144 8477491851 2025-11-17 2024 2025-03-06 01:10:19Z ELIZABETH O'MALLEY PO BOX 50010 FORT MYERS FL 33994 1704907 false X WWW.EAGALA.ORG X 1999 UT TO IMPROVE THE MENTAL HEALTH NEEDS WORLDWIDE THROUGH ACCESS TO EQUINE - ASSISTED PSYCHOTHERAPY AND PERSONAL DEVELOPMENT 7 5 10 0 216177 600703 1164883 1083840 5900 8316 10503 9332 1397463 1702191 0 0 390852 396031 0 0 1052064 1573902 1442916 1969933 -45453 -267742 467845 250785 211817 275735 256028 -24950 TO IMPROVE THE MENTAL HEALTH NEEDS WORLDWIDE THROUGH ACCESS TO EQUINE - ASSISTED PSYCHOTHERAPY AND PERSONAL DEVELOPMENT false false 1123000 1207193 PROVIDING EDUCATION, STANDARDS, AWARENESS AND SUPPORT OF EQUINE-ASSISTED PSYCHOTHERAPY AND PERSONAL DEVELOPMENT THROUGH CONFERENCES, TRAININGS, CERTIFICATION PROGRAMS, RESEARCH MATERIALS AND OUTREACH PROGRAMS. 438023 470825 VA ADAPTIVE SPORTS GRANT PROVIDES COMPLETE FUNDING FOR DISABLED US VETERANS AND SERVICE-MEMBERS WHO HAVE EXPERIENCED TRAUMA TO RECEIVE EAGALA MODEL EQUINE ASSISTED PSYCHOTHERAPY TREATMENT SERVICES. 1561023 true true false false false false false false false false true false false false true false true false false false true false false false false false false false false true false false false false false false false false false false false false false false false false false true 20 0 true 10 true false false false false false false false false false false false false false X 7 5 true false false false false false false false false true false true true false false false false false false false X ELIZABETH O'MALLEY 8017540400 PO BOX 50010 FORT MYERS FL 33994 X KATHERINE OWEN FORMER EXECUTIVE DIRECTOR AND DIRECTOR 040.00 X X 121756 0 0 ASHLEY SALEMI TARVIS ACTING EXECUTIVE DIRECTOR 040.00 X 26515 0 0 BETH KUCHENREUTHER CHAIRPERSON 002.00 X X 0 0 0 NATASHA FILIPPIDES DIRECTOR 002.00 X 0 0 0 MARIAN HEYINK VICE-CHAIR 002.00 X X 0 0 0 ROBERT MARSHALL SECRETARY 002.00 X X 0 0 0 STEPHEN MCWILLIAMS DIRECTOR 002.00 X 0 0 0 CLIFF ROBERTSON JR DIRECTOR 002.00 X 0 0 0 148271 1 true true false 123353 470825 6525 600703 REGISTRATION FEES 943096 943096 CONFERENCE FEES 140744 140744 1083840 8316 8316 9225 2716 6509 MISCELLANEOUS 2823 2823 2823 1702191 1086663 8316 X 0 0 0 0 166419 113571 52848 0 188338 128529 59809 0 12744 8697 4047 28530 19470 9060 0 1475 1475 145517 145517 0 0 491384 456889 34495 116349 93079 23270 11363 7755 3608 163873 131098 32775 0 6689 6689 5444 5444 0 251015 251015 685 685 0 556 556 20424 7130 13294 BANK AND CREDIT CARD PROCESSING FEES 31136 22922 8214 TRAINING EVENTS 322116 312612 9504 TELEPHONE 3000 2047 953 MISCELLANEOUS 2876 209 2667 0 1969933 1561023 408910 0 32156 24863 317875 168777 21552 45829 35782 8498 779 2123 56951 33360 32665 1250 695 1500 467845 250785 124165 134890 71495 140845 16157 211817 275735 X 256028 -24950 256028 -24950 467845 250785 X -267742 -13236 X false true X false false X 238826 37507 27815 216177 600703 1121028 2038978 1225962 1542537 1167963 1083840 7059280 58666 12135 8200 5478 9225 93704 2336470 1275604 1578552 1389618 1693768 8274012 8274012 221 280 4476 5900 8316 19193 0 221 280 4476 5900 8316 19193 0 2036 78022 81382 1945 2823 166208 2338727 1353906 1664410 1397463 1704907 8459413 0.97810 0.97940 0.00230 0.00130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 33360 32665 695 695 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X 1702191 1702191 1702191 1969933 1969933 1969933 X 2 THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. IT IS ALSO REQUIRED TO RECOGNIZE OR DE-RECOGNIZE IN ITS FINANCIAL STATEMENTS POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN ON A MORE LIKELY THAN NOT THRESHOLD. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATIONS INCOME TAX FILINGS FOR THE YEARS 2022 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. false Europe Including Iceland and Greenland 7 PROGRAM SERVICES TRAINING 25289 7 7 25289 25289 false false false false false false false false false false false false false false false KATHERINE OWEN FORMER EXECUTIVE DIRECTOR AND DIRECTOR 121756 121756 Form 990, Part VI, Section A, Line 2 CONTRACTOR EXPENSES IN THE AMOUNT OF 61,598 FOR BUSINESS CONDUCTED WITH A NOT-FOR-PROFIT VENDOR MANAGED BY A BOARD MEMBER. Form 990, Part VI, Section A, Line 8a DURING 2024, THE DOCUMENTATION OF MEETINGS HELD AND WRITTEN ACTIONS UNDERTAKEN BY THE GOVERNING BODY WAS INCONSISTENT AND INCOMPLETE. AS OF JULY 2025, THE BOARD HAS BEEN RECONSITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING CONTEMPORANEOUSLY DOCUMENTING THE MEETINGS HELD AND WRITTEN ACTIONS UNDERTAKEN BY THE GOVERNING BODY. Form 990, Part VI, Section A, Line 8b DURING 2024, THE ORGANIZATION DID NOT CONTEMPORANEOUSLY DOCUMENT THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR BY EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING CONTEMPORANEOUSLY DOCUMENTING THE MEETINGS HELD AND WRITTEN ACTIONS UNDERTAKEN BY EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Section A, Line 9 AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES. ALL CURRENT OFFICERS, DIRECTORS, AND KEY EMPLOYEES CAN BE REACHED AT THE ORGANIZATIONS MAILING ADDRESS. THE ORGANIZATION CANNOT PROVIDE ASSURANCE THAT ANY PRE-JULY 2025 OFFICERS, DIRECTORS, AND KEY EMPLOYEES CAN BE REACHED AT THE ORGANIZATIONS MAILING ADDRESS. ANY CORRESPONDENCE WILL BE FORWARDED TO THE LAST KNOWN ADDRESS OF ANY PRE-JULY 2025 OFFICERS, DIRECTORS, OR KEY EMPLOYEES. Form 990, Part VI, Section B, Line 12b DURING 2024, OFFICERS, DIRECTORS, AND KEY EMPLOYEES WERE NOT REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING REQUIRING OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO DISCLOSE AT LEAST ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. Form 990, Part VI, Section B, Line 12c DURING 2024, THE ORGANIZATION DID NOT REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH RESPECT TO THE CONFLICT OF INTEREST POLICY. AS OF JULY 2025, THE BOARD HAS BEEN RECONSITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING REGULARLY AND CONSISTENTLY MONITORING AND ENFORCING COMPLIANCE WITH THE CONLICT OF INTEREST POLICY. Form 990, Part VI, Section B, Line 13 DURING 2024, THE ORGANIZATION DID NOT HAVE A WRITTEN WHISTLEBLOWER POLICY IN PLACE. AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING ADOPTING AND HAVING IN PLACE A WRITTEN WHISTLEBLOWER POLICY. Form 990, Part VI, Section B, Line 14 DURING 2024, THE ORGANIZATION DID NOT HAVE A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING ADOPTING AND HAVING IN PLACE A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. Form 990, Part VI, Section B, Line 15a DURING 2024, THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATIONS CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL DID NOT INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING ADOPTING A PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATIONS CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL THAT INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE PROCESS WILL FIRST BE APPLIED WITH RESPECT TO COMPENSATION FOR 2026. Form 990, Part VI, Section B, Line 15b DURING 2024, THE PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION DID NOT INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING ADOPTING A PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS OR KEY EMPOYEES OF THE ORGANIZATION THAT INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THIS PROCESS WILL FIRST BE APPLIED WITH RESPECT TO COMPENSATION FOR 2026. Form 990, Part VI, Section C, Line 18 DURING 2024, FORM 990S WERE AVAILABLE FOR PUBLIC INSPECTION ON ANOTHERS WEBSITE. AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVIED GOVERNANCE PRACTICES, INCLUDING MAKING FORMS 1023, 990, AND 990-T IF APPLICABLE, AVAILABLE UPON REQUEST TO THE ORGANIZATION. FORMS 990 AND 990-T IF APPLICABLE, WILL CONTINUE TO BE AVAILABLE ON ANOTHERS WEBSITE. Form 990, Part VI, Section C, Line 19 DURING 2024, THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WERE NOT MADE AVAILABLE TO THE PUBLIC BY THE ORGANIZATION. AS OF JULY 2025, THE BOARD HAS BEEN RECONSTITUTED AND HAS INSTITUTED SYSTEMATIC AND IMPROVED GOVERNANCE PRACTICES, INCLUDING MAKING THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VII, Section A, Line 1 KATHERINE OWEN FUNCTIONED AS THE ORGANIZATIONS EXECUTIVE DIRECTOR THROUGH NOVEMBER 2024. UPON HER CONCLUSION OF EMPLOYMENT AS EXECUTIVE DIRECTOR, MS. OWENS JOINED THE BOARD OF DIRECTORS. MS. OWENS WAS NOT A BOARD MEMBER AT THE TIME SHE WAS EMPLOYED BY THE ORGANIZATION. Form 990, Part IX, Line 11g OUTSIDE CONTRACTORS - 56,026 VA GRANTS AND AWARDS FOR SERVICES PROVIDED - 414,348 WW SESSIONS FEES - 21,000 Form 990, Part XI, Line 8 PRIOR PERIOD ADJUSTMENT IN THE AMOUNT OF 13,236.