Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
EIN 16-1693766 • 501(c)3 • Collierville, TN
Profile
Changing children's lives one horse ride at a time.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Down$1,463,989
Down $212,069 (-13%) from 2023
Liabilities
Up$1,159,448
Up $43,453 (+3.9%) from 2023
Net Assets
Down$304,541
Down $255,522 (-46%) from 2023
Revenue
Down$618,562
Down $59,671 (-8.8%) from 2023
Expenses
Down$633,243
Down $3,169 (-0.5%) from 2023
Net Income
Down-$14,681
Down $56,502 (-135%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Changing children's lives one horse ride at a time.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,476,037 | $1,262,415 | ▼ $213,622 |
| Savings and Temporary Cash Investments | - | $98,293 | - |
| Cash and Non-Interest-Bearing Accounts | $130,371 | $68,706 | ▼ $61,665 |
| Inventories for Sale or Use | - | $34,575 | - |
| Loans From Officers Directors | $30,000 | $30,000 | → $0 |
| Total Assets | $1,676,058 | $1,463,989 | ▼ $212,069 |
| Other Assets Total | $69,650 | - | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,082,495 | $1,125,948 | ▲ $43,453 |
| Other Liabilities | $3,500 | $3,500 | → $0 |
| Total Liabilities | $1,115,995 | $1,159,448 | ▲ $43,453 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $560,063 | $304,541 | ▼ $255,522 |
| Total Net Assets Fund Balance | $560,063 | $304,541 | ▼ $255,522 |
| Total Liabilities and Net Assets / Fund Balance | $1,676,058 | $1,463,989 | ▼ $212,069 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $1,000,000 | - | $1,000,000 |
| Equipment | $158,113 | $316,822 | $474,935 |
| Buildings | $86,180 | $38,479 | $124,659 |
| Other Land Buildings | $18,122 | $954 | $19,076 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Danny Cooley | President | FT | $30,435 | $30,435 |
| Debbie Cooley | Director | FT | $30,435 | $30,435 |
| Name | Title |
|---|---|
| Bret Baumfind | Director |
| Brittany Beaver | Director |
| Janelle Johnson | Director |
| Kammie a Kiley | Director |
| Kerry Curtis | Director |
| Angie Hill | Secretary |
| Chris Cooley | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $553,166 |
| Salaries, Compensation, and Employee Benefits | $80,077 |
| Total Fundraising Expense | $13,448 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $319,861 | - | $5,440 | $325,301 |
| Depreciation Depletion | $110,350 | - | - | $110,350 |
| Other Salaries and Wages | $39,565 | $15,218 | $6,087 | $60,870 |
| Interest | $46,423 | - | - | $46,423 |
| Occupancy | $37,695 | - | - | $37,695 |
| Payroll Taxes | $12,484 | $4,802 | $1,921 | $19,207 |
| Travel | $11,517 | - | - | $11,517 |
| Insurance | $10,450 | - | - | $10,450 |
| Office Expenses | - | $5,837 | - | $5,837 |
| Other Expenses | $2,633 | - | - | $2,633 |
| Fees for Services Accounting | - | $2,000 | - | $2,000 |
| Advertising | $960 | - | - | $960 |
| Total Functional Expenses | $591,938 | $27,857 | $13,448 | $633,243 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $30,000 | $30,000 | → $0 |
| Liability | Amount |
|---|---|
| IRS | $3,500 |
“Danny cooley debbie cooley president director husband and wife danny cooley chris cooley president vice preside father and son”
“Angie hill kammie a kiley bret baumfind janelle johnson chris cooley brittany beaver kerry curtis”
“No review was or will be conducted.”
“No documents available to the public”
“Volunteers assist with horse care and shows, concession stands etc.”
“Feed 94,222 0 0 hay 150 0 0 tools 1,386 0 0 equipment purchases 8,001 0 0 fertilizer 10,892 0 0 tack/horse purchases 10,720 0 0 contract labor 143,557 0 0 discounts 3,850 0 0 equipment lease & maint 109 0 0 farrier 9,305 0 0 veterinary care 21,626 0 0 event income horse show expenses 11,764 0 0 fundraising events 0 0 5,440 t-shirts 1,491 0 0 ribbons/awards 1,306 0 0 0 0 0 summer camp summer camp expenses 1,482 0 0 total 319,861 0 5,440”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | CHANGING CHILDREN'S LIVES ONE HORSE RIDE AT A TIME. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 960 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 960 |
| IRS990/AllOtherContributionsAmt | 0 | 13540 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DANNY COOLEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9014854103 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 12280 MACON RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLLIERVILL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38017 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 130371 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 68706 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 131679 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -22350 |
| IRS990/CYOtherExpensesAmt | 0 | 553166 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 509233 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -14681 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 80077 |
| IRS990/CYTotalExpensesAmt | 0 | 633243 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 13448 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 618562 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 110350 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 110350 |
| IRS990/Desc | 0 | OLD WEST SPECIAL TRAILS PROVIDES HORSE RIDING LESSONS AND SUMMER CAMPS TO CHILDREN AND ADOLESCENTS IN AN EFFORT TO ENCOURAGE THEM TO MAKE BETTER CHOICES BY PROVIDING ACTIVITIES THAT PREVENT BOREDOM, STRENGTHEN CHARACTER AND KEEP THEM BUSY AND ACTIVE. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 591938 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2000 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 5440 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 319861 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 325301 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DANNY COOLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DEBBIE COOLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRET BAUMFIND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRITTANY BEAVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRIS COOLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KERRY CURTIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANGIE HILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JANELLE JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KAMMIE A KILEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 30435 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 30435 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -22350 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 118139 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 100000 |
| IRS990/GrossReceiptsAmt | 0 | 740912 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10450 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10450 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 46423 |
| IRS990/InterestGrp/TotalAmt | 0 | 46423 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 34575 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 27 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 356255 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1476037 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1262415 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1618670 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 122350 |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 30000 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 30000 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | CHANGING CHILDREN'S LIVES ONE HORSE RIDE AT A TIME. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1082495 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1125948 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 560063 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 304541 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -22350 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -22350 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 560063 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 304541 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 37695 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 37695 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5837 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5837 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 69650 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2633 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2633 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3500 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3500 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 6087 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 15218 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 39565 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 60870 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1921 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4802 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 12484 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19207 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DANNY COOLEY |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -240841 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BOARD INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LESSON INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SUMMER CAMP |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | EVENT INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 243304 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 206025 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 34869 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 25035 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 243304 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 206025 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 34869 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 25035 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 68063 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 46176 |
| IRS990/PYOtherExpensesAmt | 0 | 572985 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 563994 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 41821 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 63427 |
| IRS990/PYTotalExpensesAmt | 0 | 636412 |
| IRS990/PYTotalRevenueAmt | 0 | 678233 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -14681 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 509233 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 98293 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 131679 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 68063 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 170242 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 62701 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 31849 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 464534 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 509233 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 610170 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 578746 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 372329 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 289409 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2359887 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2824421 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 640912 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 678233 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 748988 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 435030 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 321258 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2824421 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 640912 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 678233 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 748988 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 435030 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 321258 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2824421 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 86180 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 38479 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 124659 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 158113 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 316822 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 474935 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1000000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1000000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 18122 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 954 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 19076 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | IRS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1262415 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3500 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 15000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 15000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | WORKING CAPITAL |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | WORKING CAPITAL |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | NANCY BURNS CREDIT CARD CHARGES |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | DANNY DEBBIE COOLEY LOAN |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | SISTER TO PRESIDENT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 30000 |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | VOLUNTEERS ASSIST WITH HORSE CARE AND SHOWS, CONCESSION STANDS ETC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DANNY COOLEY DEBBIE COOLEY PRESIDENT DIRECTOR HUSBAND AND WIFE DANNY COOLEY CHRIS COOLEY PRESIDENT VICE PRESIDE FATHER AND SON |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANGIE HILL KAMMIE A KILEY BRET BAUMFIND JANELLE JOHNSON CHRIS COOLEY BRITTANY BEAVER KERRY CURTIS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FEED 94,222 0 0 HAY 150 0 0 TOOLS 1,386 0 0 EQUIPMENT PURCHASES 8,001 0 0 FERTILIZER 10,892 0 0 TACK/HORSE PURCHASES 10,720 0 0 CONTRACT LABOR 143,557 0 0 DISCOUNTS 3,850 0 0 EQUIPMENT LEASE & MAINT 109 0 0 FARRIER 9,305 0 0 VETERINARY CARE 21,626 0 0 EVENT INCOME HORSE SHOW EXPENSES 11,764 0 0 FUNDRAISING EVENTS 0 0 5,440 T-SHIRTS 1,491 0 0 RIBBONS/AWARDS 1,306 0 0 0 0 0 SUMMER CAMP SUMMER CAMP EXPENSES 1,482 0 0 TOTAL 319,861 0 5,440 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | TN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 1463989 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1676058 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1463989 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 131679 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 13448 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 27857 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 591938 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 633243 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1115995 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1159448 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1115995 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1159448 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 560063 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 304541 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 591938 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 509233 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 60870 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 486883 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 618562 |
| IRS990/TotalVolunteersCnt | 0 | 25 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1676058 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1463989 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 11517 |
| IRS990/TravelGrp/TotalAmt | 0 | 11517 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 12280 MACON RD |
| IRS990/USAddress/CityNm | 0 | COLLIERVILL |
| IRS990/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/USAddress/ZIPCd | 0 | 38017 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://OLDWESTSPECIALTRAILS.ORG/ |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANNY COOLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9014854103 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OLD WEST SPECIAL TRAILS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OLDW |
| ReturnHeader/Filer/EIN | 0 | 161693766 |
| ReturnHeader/Filer/PhoneNum | 0 | 9014854103 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 12280 MACON ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLLIERVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38017 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 621754261 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GREG SHELTON CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2855 STAGE VILLAGE CV STE 4 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BARTLETT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 38134 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9013820557 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GREG SHELTON CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
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