2026-01-14T18:28:45-06:00 2025-06-30 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 317 FORT COLLINS CO 80525 990 2024-07-01 841387873 HEARTS & HORSES INC HEAR 9706634200 163 N COUNTY ROAD 29 LOVELAND CO 80537 JANET POLLEMA EXECUTIVE DIRECTOR 9706634200 2026-01-13 1 1 KELSIE BOYLE CPA P01833050 9702237855 2024 2025-03-06 01:10:19Z JANET POLLEMA 163 N COUNTY ROAD 29 LOVELAND CO 80537 2787194 0 X WWW. HEARTSANDHORSES.ORG X 1997 CO EQUINE ASSISTED THERAPEUTIC SERVICES TO INDIVIDUALS WITH DISABILITIES AND SPECIAL NEEDS. 9 9 35 371 0 0 1558687 1768460 852526 859780 129161 74055 -100607 -101216 2439767 2601079 661689 642221 0 0 1274531 1336921 0 0 145944 573752 690087 2509972 2669229 -70205 -68150 5531681 5484443 155866 190704 5375815 5293739 EQUINE ASSISTED THERAPEUTIC SERVICES TO INDIVIDUALS WITH DISABILITIES AND SPECIAL NEEDS. 0 0 905628 248915 326602 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. 803209 220765 289666 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. 467203 128412 168490 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. 160556 44129 57902 160556 44129 57902 2336596 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 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 14 0 1 35 1 0 0 0 0 0 1 1 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 MICHAEL MCGINLEY PRESIDENT 8.00 X X 0 0 0 SARAH MORGAN SECRETARY 5.00 X X 0 0 0 KIM BUXBAUM TREASURER 4.00 X X 0 0 0 BOB DEHN DIRECTOR 8.00 X 0 0 0 JARED GOODMAN DIRECTOR 5.00 X 0 0 0 TRACY HOGUE DIRECTOR 5.00 X 0 0 0 ELIZABETH KEARNEY DIRECTOR 5.00 X 0 0 0 JOHN MOTSCHALL DIRECTOR 5.00 X 0 0 0 DWIGHT SAILER DIRECTOR 5.00 X 0 0 0 JANET POLLEMA EXECUTIVE DIRECTOR 40.00 X 101998 0 7858 101998 0 7858 1 0 0 0 0 789218 47070 932172 72750 1768460 PROGRAM FEES 900099 859780 859780 859780 103408 103408 1005 2912 27446 -1907 -27446 -29353 -27446 -1907 39200 789218 150742 -111542 -111542 15341 5015 10326 10326 2601079 842660 0 -10041 642221 642221 111058 93289 5553 12216 1068822 897811 53441 117570 15935 13385 2550 33131 27830 5301 107975 90699 17276 63648 63648 3244 3244 18913 13179 1644 4090 8489 1698 679 6112 5803 5397 406 40667 33181 7486 149268 131356 17912 76116 73833 2283 HORSES AND STABLE EXPEN 187239 187239 PROGRAM EXPENSES 40773 40773 UTILITIES 31511 29935 1576 REPAIRS AND MAINTENANCE 28129 26723 1406 36287 28047 2284 5956 2669229 2336596 186689 145944 17642 51412 1231240 1442628 6250 5135 9577 350 2847 25402 21208 4596691 1066682 3637846 3530009 241483 241714 372583 178798 5531681 5484443 67449 70978 88417 119726 155866 190704 X 5117046 5009561 258769 284178 5375815 5293739 5531681 5484443 X -68150 16507 -30433 0 X X 0 1 X 1 0 X 1193109 1519686 1550265 1558687 1807660 7629407 1193109 1519686 1550265 1558687 1807660 7629407 762194 6867213 19889 22066 54304 99367 103408 299034 7928441 3682060 0.86610 0.88450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 95558 10252 1452 104358 83054 16404 2509 1391 95558 76692 7540 1178 83054 85728 500 -8247 1289 76692 70339 16532 1143 85728 1.00000 1 0 185154 185154 4032889 898159 3134730 231768 107841 123927 146880 60682 86198 3530009 X 2683407 16507 39711 56218 2627189 3243 -29353 -26110 2601079 2735050 39711 29353 69064 2665986 3243 3243 2669229 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 XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON RETIREMENT OF HORSES REALIZED LOSS ON INVESTMENTS LUCKY HEARTS GALA 828418 789218 39200 2308 85393 3900 59141 828418 789218 39200 2308 85393 3900 59141 150742 -111542 1 COMMUNITY SUPPORT AND SCHOLARSHIP 577 632221 FAMILY FINANCIAL RELIEF 5 10000 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 285 50585 FAIR MARKET VALUE X CONSTRUCTION COSTS 1 22302 FAIR MARKET VALUE 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. FORM 990, PART XI, LINE 8 SUBSEQUENT TO THE ISSUANCE OF THE JUNE 30, 2024 FINANCIAL STATEMENTS, MANAGEMENT IDENTIFIED AN ERROR IN THE ACCOUNTING FOR THE REVENUE RECOGNITION OF PROGRAM FEES AND RELATED DEFERRED REVENUES AND ACCOUNTS RECEIVABLE. THE FINANCIAL STATEMENTS HAVE BEEN RESTATED TO REPORT A DECREASE IN NET ASSETS WITHOUT DONOR RESTRICTIONS OF $30,433 AT JULY 1, 2024.