Civic Intelligence

Special Spirit Inc

EIN 26-2504871 • 501(c)3 • Sunland, CA

Profile

Therapeutic/Adaptive Riding and Animal Assisted Activities for challenged individuals. All-Inclusive. Special Spirit The Learning Ranch is an all-inclusive animal paradise that encompasses the spiritual bond between animals and humans. Through ground-based farming activities, horseback trail riding, and social events we strive to provide a meaningful destination for the entire community.

9889 Helen AveSunland, CA 91040

www.specialspirit.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.66x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

0.41x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

41st percentile

-1.9%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

42nd percentile

-7.1%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

62nd percentile

8.1%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$126,171

Down $20,067 (-14%) from 2022

Liabilities

Down

$82,931

Down $11,859 (-13%) from 2022

Net Assets

Down

$43,240

Down $8,208 (-16%) from 2022

Operations
Liabilities / Revenue91st percentileNet Margin41st percentile

Revenue

Up

$199,987

Up $28,825 (+17%) from 2022

Expenses

Up

$203,879

Up $33,473 (+20%) from 2022

Net Income

Down

-$3,892

Down $4,648 (-615%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$150K$100K$50K$0Assets 2018: $38,389Liabilities 2018: $4,358Net Assets 2018: $34,0312018Assets 2019: $46,629Liabilities 2019: $0Net Assets 2019: $46,6292019Assets 2020: $138,616Liabilities 2020: $82,600Net Assets 2020: $56,0162020Assets 2021: $137,667Liabilities 2021: $86,975Net Assets 2021: $50,6922021Assets 2022: $146,238Liabilities 2022: $94,790Net Assets 2022: $51,4482022Assets 2024: $126,171Liabilities 2024: $82,931Net Assets 2024: $43,2402024

Highlighted filing

2024

Assets$126,171
Liabilities$82,931
Net Assets$43,240
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$300K$200K$100K$0-$100KRevenue 2018: $183,043Expenses 2018: $177,466Net Income 2018: $5,5772018Revenue 2019: $180,098Expenses 2019: $167,500Net Income 2019: $12,5982019Revenue 2020: $189,709Expenses 2020: $181,321Net Income 2020: $8,3882020Revenue 2021: $155,743Expenses 2021: $144,005Net Income 2021: $11,7382021Revenue 2022: $171,162Expenses 2022: $170,406Net Income 2022: $7562022Revenue 2024: $199,987Expenses 2024: $203,879Net Income 2024: -$3,8922024

Highlighted filing

2024

Revenue$199,987
Expenses$203,879
Net Income-$3,892
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$126,171
Liabilities
$82,931
Net assets
$43,240
Revenue
$199,987
Expenses
$203,879
Net income
-$3,892
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.26$0.83$0.43$2.00$2.04$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.95$0.51$1.71$1.70$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.87$0.51$1.56$1.44$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.83$0.56$1.90$1.81$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$1.80$1.68$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.04$0.34$1.83$1.77$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 18, 2025
Return Version
2024v5.0
Gross Receipts
$199,987
Mission and Program Overview

Mission

Therapeutic riding center for expanding autism awareness and providing affordable equine assisted therapy

Special Spirit, an all-inclusive animal paradise that encompasses the spiritual bond between animals and humans. Through adaptive horseback riding, equine assisted therapies, ground-based farming activities and social events we strive to be a meaningful destination for the entire community. Our programs serve individuals of all abilities, including children and adults with special needs, underserved youth, people navigating recovery and those seeking equine therapy.

Program Services

DescriptionGrantsExpenses
Adaptive Horseback Riding - Special spirit gave about 1326 adaptive riding lesson to more about 285 challenged children and adults, with the help of more than 15 volunteers on a weekly basis, donating about 1200 hours of service.$0$56,476
Equine Assisted Services - our equine/farm animals assisted services provided about 138 group sessions to just under 642 clients with mental health issues. the treatment team in our EAS activities are; the facilitator, equine specialist and the horses/farm animals. These sessions are ground based. NO riding.-$50,083
Administration expenses for both programs$0$25,240
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eva LundExecutive DirectorFT$0--
Molly JamisonSecretaryPT$0--
Mark LechlerTreasurerPT$0--
Eleas PhillipsDirector Outreach/FundraisingPT$0--
Elizabeth MarxDirector Of MarketingPT$0--
Filing and Contact Details

Filer

Filer Name
Special Spirit Inc
EIN
26-2504871
Phone
3234285005
Address
9889 HELEN AVE, SUNLAND, CA 91040

Signing Officer

Name
Eva Lund
Title
Executive Director
Phone
3234285005
Signed
2025-04-18
Supplemental Narrative

Additional Explanations

Part I, Line 16

“Business licenses 2471 SBA Loan interest - 4275 Sales Tax 474 Merchant charges 81 Equipment service & rental - 4216 Subscriptions 2007 Supplies 2474 Insurance 7711 Telephone 1529 Program Expenses 106605”

Raw XML Appendix151 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Eva Lund
IRS990EZ/BooksInCareOfDetail/PhoneNum03234285005
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt09889 Helen Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sunland
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd091040
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt050237
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032156
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CntrctRcvdGreaterThan100KCnt00
IRS990EZ/ContributionsGiftsGrantsEtcAmt082797
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3892
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt030769
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0132102
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0126171
IRS990EZ/GrossProfitLossSlsOfInvntryAmt01557
IRS990EZ/GrossReceiptsAmt0199987
IRS990EZ/GrossSalesOfInventoryAmt01557
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt073015
IRS990EZ/LandAndBuildingsGrp/EOYAmt087265
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt047132
IRS990EZ/NetAssetsOrFundBalancesEOYAmt043240
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt047132
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt043240
IRS990EZ/OccupancyRentUtltsAndMaintAmt012000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt420.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Eva Lund
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Molly Jamison
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Mark Lechler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Eleas Phillips
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Elizabeth Marx
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director Outreach/Fundraising
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director of Marketing
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08850
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06750
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt0131843
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Special Spirit, an all-inclusive animal paradise that encompasses the spiritual bond between animals and humans. Through adaptive horseback riding, equine assisted therapies, ground-based farming activities and social events we strive to be a meaningful destination for the entire community. Our programs serve individuals of all abilities, including children and adults with special needs, underserved youth, people navigating recovery and those seeking equine therapy.
IRS990EZ/ProgramServiceRevenueAmt0115633
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Administration expenses for both programs
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Adaptive Horseback Riding - Special spirit gave about 1326 adaptive riding lesson to more about 285 challenged children and adults, with the help of more than 15 volunteers on a weekly basis, donating about 1200 hours of service.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Equine Assisted Services - our equine/farm animals assisted services provided about 138 group sessions to just under 642 clients with mental health issues. the treatment team in our EAS activities are; the facilitator, equine specialist and the horses/farm animals. These sessions are ground based. NO riding.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt025240
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt156476
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt250083
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt029267
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt084970
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt082931
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0203879
IRS990EZ/TotalProgramServiceExpensesAmt0131799
IRS990EZ/TotalRevenueAmt0199987
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.specialspirit.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0197249
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0191754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0168626
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0139078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0158363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0855070
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0855070
IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0197249
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0191754
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0168626
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0139078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0158363
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0855070
IRS990ScheduleA/TotalSupportAmt0855070
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Business licenses 2471 SBA Loan interest - 4275 Sales Tax 474 Merchant charges 81 Equipment service & rental - 4216 Subscriptions 2007 Supplies 2474 Insurance 7711 Telephone 1529 Program Expenses 106605
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Eva Lund
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03234285005
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL SPIRIT INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0262504871
ReturnHeader/Filer/PhoneNum03234285005
ReturnHeader/Filer/USAddress/AddressLine1Txt09889 HELEN AVE
ReturnHeader/Filer/USAddress/CityNm0SUNLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091040
ReturnHeader/ReturnTs02025-04-28T10:57:12Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits