| Return Reference | Explanation |
|---|---|
| Part I, line 8 | Other income and fees including fees for work hours not completed |
| Part I, line 16 | Stable and horse care expenses including feed hay bedding and manure removal insurance equipment repairs office and administrative expenses bad debt and depreciation |
| Part I, line 20 | Adjustment to reconcile beginning net assets reported on the prior-year federal return with the organizations current accounting records and balance sheet |
| Part II, line 24 | Accounts receivable and prepaid expenses including prepaid insurance |
| Part II, line 26 | Accounts payable line of credit and other loan balance |
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