Civic Intelligence

Capital Area Therapeutic Riding

EIN 23-2381558 • 501(c)3 • Grantville, PA

Profile

Since 1985 catra has offered an opportunity for capital area residents from all generations with all types of special and typical needs to establish an atmosphere of support, respect, and health. (continued on schedule o)

PO Box 339Grantville, PA 17028-0339

www.catra.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$27,760

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

88th percentile

62%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

37%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$236,478

Up $90,850 (+62%) from 2023

Liabilities

Up

$17,022

Up $3,843 (+29%) from 2023

Net Assets

Up

$219,456

Up $87,007 (+66%) from 2023

Revenue

Up

$430,729

Up $115,631 (+37%) from 2023

Expenses

Down

$343,722

Down $14,216 (-4.0%) from 2023

Net Income

Up

$87,007

Up $129,847 (+303%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $10,592Liabilities 2011: $02011Assets 2012: $32,510Liabilities 2012: $02012Assets 2013: $17,674Liabilities 2013: $0Net Assets 2013: $17,6742013Assets 2014: $39,707Liabilities 2014: $0Net Assets 2014: $39,7072014Assets 2015: $80,884Liabilities 2015: $0Net Assets 2015: $80,8842015Assets 2016: $53,691Liabilities 2016: $0Net Assets 2016: $53,6912016Assets 2017: $134,858Liabilities 2017: $0Net Assets 2017: $134,8582017Assets 2018: $90,130Liabilities 2018: $0Net Assets 2018: $90,1302018Assets 2019: $104,593Liabilities 2019: $0Net Assets 2019: $104,5932019Assets 2020: $188,372Liabilities 2020: $0Net Assets 2020: $188,3722020Assets 2021: $213,404Liabilities 2021: $0Net Assets 2021: $213,4042021Assets 2022: $162,910Liabilities 2022: $0Net Assets 2022: $162,9102022Assets 2023: $145,628Liabilities 2023: $13,179Net Assets 2023: $132,4492023Assets 2024: $236,478Liabilities 2024: $17,022Net Assets 2024: $219,4562024

Highlighted filing

2024

Assets$236,478
Liabilities$17,022
Net Assets$219,456

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $166,246Expenses 2011: $189,542Net Income 2011: -$23,2962011Revenue 2012: $183,536Expenses 2012: $161,618Net Income 2012: $21,9182012Revenue 2013: $252,298Expenses 2013: $278,134Net Income 2013: -$25,8362013Revenue 2014: $237,699Expenses 2014: $212,416Net Income 2014: $25,2832014Revenue 2015: $214,635Expenses 2015: $165,708Net Income 2015: $48,9272015Revenue 2016: $197,353Expenses 2016: $224,546Net Income 2016: -$27,1932016Revenue 2017: $240,935Expenses 2017: $159,768Net Income 2017: $81,1672017Revenue 2018: $164,059Expenses 2018: $208,787Net Income 2018: -$44,7282018Revenue 2019: $251,065Expenses 2019: $236,602Net Income 2019: $14,4632019Revenue 2020: $311,202Expenses 2020: $227,423Net Income 2020: $83,7792020Revenue 2021: $294,793Expenses 2021: $269,761Net Income 2021: $25,0322021Revenue 2022: $319,563Expenses 2022: $370,057Net Income 2022: -$50,4942022Revenue 2023: $315,098Expenses 2023: $357,938Net Income 2023: -$42,8402023Revenue 2024: $430,729Expenses 2024: $343,722Net Income 2024: $87,0072024

Highlighted filing

2024

Revenue$430,729
Expenses$343,722
Net Income$87,007

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.36$0.17$2.19$4.31$3.44$0.87
2023Detailed filing. Detailed filing data is available for this year.$1.46$0.13$1.32$3.15$3.58$0.43
2022Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$3.20$3.70$0.50
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$2.95$2.70$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$3.11$2.27$0.84
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$2.51$2.37$0.14
2018Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$1.64$2.09$0.45
2017Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$2.41$1.60$0.81
2016Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$1.97$2.25$0.27
2015Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$2.15$1.66$0.49
2014Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$2.38$2.12$0.25
2013Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$2.52$2.78$0.26
2012Summary only. Only limited summary data is available for this year.$0.33$0.00$1.84$1.62$0.22
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$1.66$1.90$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.0
Gross Receipts
$451,280
Mission and Program Overview

Mission

SEE ATTACHMENT

The organization provides therapeutic and recreational horseback riding opportunities to handicapped people of all ages and abilities. The organization provides a variety of pet therapy options for very low cost.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$71,508$121,777▲ $50,269
Cash and Non-Interest-Bearing Accounts$74,120$114,701▲ $40,581
Total Assets$145,628$236,478▲ $90,850
Liabilities
Accounts Payable and Accrued Expenses$13,179$17,022▲ $3,843
Total Liabilities$13,179$17,022▲ $3,843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$132,449$219,456▲ $87,007
Total Net Assets Fund Balance$132,449$219,456▲ $87,007
Total Liabilities and Net Assets / Fund Balance$145,628$236,478▲ $90,850

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$34,224$34,686-
Equipment$87,553$74,564-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Theresa MoccioExecutive DiPT$27,760$27,760

Board Members and Trustees

NameTitle
Benjamin NoltPresident
Amy DinunzioBoard Member
Carmon WeldiBoard Member
Shirley NoltBoard Member
Karen WilbertTreasurer
Mark DietrichVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$284,891
Program Service Revenue
$103,894
Investment Income
$216
Other Revenue
$41,728
All Other Contributions
$232,075
Change in Net Assets
$87,007

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$33,599Estimated Retail Value
Other Non Cash Contri Table1$11,500Estimated Retail Value
Total Noncash Contributions2$45,099-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$248,068
Salaries, Compensation, and Employee Benefits$95,654
Total Fundraising Expense$13,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,271$14,774$11,178$69,223
Fees for Services Other$39,291$784-$40,075
All Other Expenses$34,097$878-$34,975
Current Officers, Directors, Trustees, and Key Employees$20,820$4,164$2,776$27,760
Depreciation Depletion$16,829--$16,829
Fees for Services Accounting-$16,088-$16,088
Occupancy$11,623$3,874-$15,497
Office Expenses$3,094$12,376-$15,470
Other Expenses$923$7,845$461$9,229
Insurance-$7,151-$7,151
Conferences and Meetings$1,473--$1,473
Advertising$25$25-$50
Other Employee Benefits--$-1,329$-1,329
Total Functional Expenses$262,677$67,959$13,086$343,722
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Catra-thon$35,304---
Miles for Smile$11,257---
Total Events$52,816---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Benjamin NoltPresidentRentNo$4,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Benjamin h. Nolt, jr shirley d. Nolt president board member husband and wife

Form 990, Page 6, Part VI, Line 11B

Draft copy of 990 is sent to treasurer and president to review and approve before the final copy is submitted.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Capital Area Therapeutic Riding
EIN
23-2381558
Phone
7174697517
Address
PO BOX 339, GRANTVILLE, PA 17028-0339

Signing Officer

Name
Theresa Moccio
Title
Executive Director
Phone
7174697517
Signed
2025-11-03

Organization Details

Principal Officer
Benjamin Nolt
Formed
1985
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
200

Preparer

Firm
Zelenkofske Axelrod LLC
Address
210 TOLLGATE HILL ROAD, GREENSBURG, PA 15601
Preparer
Jared C Ewing
Phone
7248342151
Supplemental Narrative

Additional Explanations

Form 990, Part III

Continued from form 990, part iii, line 1 we come together in an equestrian farm environment offering a therapeutic riding experience to those able to benefit from it.

Form 990, Part IX, Line 11G

Professional fees 8,691 784 0 prof fees-contract labor 30,600 0 0 total 39,291 784 0

Form 990, Part IX, Line 24E

Farm and grounds maint 8,383 0 0 farm services 6,245 0 0 veterinary fees and supp. 5,157 0 0 veterinary fuel and maint 4,898 0 0 rent - farm and equipment 4,000 0 0 telephone 2,636 878 0 horse show expenses 2,778 0 0 total 34,097 878 0

Form 990, Part XI, Line 9

Cost of goods sold netted with revenues 20,551 cost of goods sold netted with revenues -20,551

Financial Statement Notes

Schedule D, Page 3, Part X

Catra is exempt from taxation as provided by section 501(c)(3) of the internal revenue code (the code). Section 501(c)(3) defines the exempt organization as being organized and operated for religious, charitable, scientific, testing for public safety, literacy or educational purposes, or the prevention of cruelty to children or animals. In addition, catra qualifies for the charitable contribution deduction under section 170(b) (1)(a)(vi) and has not been classified as a private foundation. Catra is not aware of any unrelated business income that would be subject to taxation. Accordingly, the internal revenue service form 990-t will not be filed. Catra follows the provisions of asc topic 740, income taxes, and is not aware of any uncertain tax positions, and accordingly, no corresponding liability, including penalties and interest, has been recorded in the accompanying financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CATRA IS EXEMPT FROM TAXATION AS PROVIDED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). SECTION 501(C)(3) DEFINES THE EXEMPT ORGANIZATION AS BEING ORGANIZED AND OPERATED FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, TESTING FOR PUBLIC SAFETY, LITERACY OR EDUCATIONAL PURPOSES, OR THE PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS. IN ADDITION, CATRA QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B) (1)(A)(VI) AND HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION. CATRA IS NOT AWARE OF ANY UNRELATED BUSINESS INCOME THAT WOULD BE SUBJECT TO TAXATION. ACCORDINGLY, THE INTERNAL REVENUE SERVICE FORM 990-T WILL NOT BE FILED. CATRA FOLLOWS THE PROVISIONS OF ASC TOPIC 740, INCOME TAXES, AND IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, NO CORRESPONDING LIABILITY, INCLUDING PENALTIES AND INTEREST, HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BENJAMIN NOLT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRESIDENT
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0CATRA LEASES FARM SPACE AND RELATED FARM EQUIPMENT OWNED BY THE BOARD PRESIDENT AND BOARD MEMBER BASED ON AN ORAL AGREEMENT BETWEEN THE PARTIES ON A MONTH-TO-MONTH BASIS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0FURN. & EQUIP
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1HORSE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONTINUED FROM FORM 990, PART III, LINE 1 WE COME TOGETHER IN AN EQUESTRIAN FARM ENVIRONMENT OFFERING A THERAPEUTIC RIDING EXPERIENCE TO THOSE ABLE TO BENEFIT FROM IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BENJAMIN H. NOLT, JR SHIRLEY D. NOLT PRESIDENT BOARD MEMBER HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DRAFT COPY OF 990 IS SENT TO TREASURER AND PRESIDENT TO REVIEW AND APPROVE BEFORE THE FINAL COPY IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL FEES 8,691 784 0 PROF FEES-CONTRACT LABOR 30,600 0 0 TOTAL 39,291 784 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FARM AND GROUNDS MAINT 8,383 0 0 FARM SERVICES 6,245 0 0 VETERINARY FEES AND SUPP. 5,157 0 0 VETERINARY FUEL AND MAINT 4,898 0 0 RENT - FARM AND EQUIPMENT 4,000 0 0 TELEPHONE 2,636 878 0 HORSE SHOW EXPENSES 2,778 0 0 TOTAL 34,097 878 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COST OF GOODS SOLD NETTED WITH REVENUES 20,551 COST OF GOODS SOLD NETTED WITH REVENUES -20,551
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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