Civic Intelligence

Equestrian Therapy Program

990 • Fiscal year 2018 • EIN 34-1376159

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

22532 Bowsher RoadCridersville, OH 45806

(419) 657-2700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

22nd percentile

-8.6%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$63,527

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-8.3%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

26th percentile

-6.3%

Faster revenue growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$3,470,427

Down $313,400 (-8.3%) from 2017

Net Assets

Down

$3,464,746

Down $314,368 (-8.3%) from 2017

Liabilities

Up

$5,681

Up $968 (+21%) from 2017

Revenue

Down

$448,944

Down $30,019 (-6.3%) from 2017

Expenses

Up

$487,672

Up $57,285 (+13%) from 2017

Net Income

Down

-$38,728

Down $87,304 (-180%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $3,410,641Liabilities 2010: $4,309Net Assets 2010: $3,406,3322010Assets 2011: $3,238,683Liabilities 2011: $4,428Net Assets 2011: $3,234,2552011Assets 2012: $3,390,434Liabilities 2012: $4,763Net Assets 2012: $3,385,6712012Assets 2013: $3,653,755Liabilities 2013: $8,117Net Assets 2013: $3,645,6382013Assets 2014: $3,629,515Liabilities 2014: $5,591Net Assets 2014: $3,623,9242014Assets 2015: $3,517,600Liabilities 2015: $6,757Net Assets 2015: $3,510,8432015Assets 2016: $3,545,592Liabilities 2016: $3,880Net Assets 2016: $3,541,7122016Assets 2017: $3,783,827Liabilities 2017: $4,713Net Assets 2017: $3,779,1142017Assets 2018: $3,470,427Liabilities 2018: $5,681Net Assets 2018: $3,464,7462018Assets 2019: $4,293,736Liabilities 2019: $7,471Net Assets 2019: $4,286,2652019Assets 2020: $4,591,493Liabilities 2020: $1,754Net Assets 2020: $4,589,7392020Assets 2021: $5,031,996Liabilities 2021: $1,894Net Assets 2021: $5,030,1022021Assets 2022: $4,322,868Liabilities 2022: $1,543Net Assets 2022: $4,321,3252022Assets 2023: $4,748,614Liabilities 2023: $1,692Net Assets 2023: $4,746,9222023Assets 2024: $5,053,446Liabilities 2024: $2,728Net Assets 2024: $5,050,7182024

Highlighted filing

2018

Assets$3,470,427
Liabilities$5,681
Net Assets$3,464,746

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $303,6902010Expenses 2011: $360,6392011Expenses 2012: $362,6112012Revenue 2013: $468,628Expenses 2013: $375,818Net Income 2013: $92,8102013Revenue 2014: $465,604Expenses 2014: $447,570Net Income 2014: $18,0342014Revenue 2015: $424,169Expenses 2015: $409,936Net Income 2015: $14,2332015Revenue 2016: $378,406Expenses 2016: $438,526Net Income 2016: -$60,1202016Revenue 2017: $478,963Expenses 2017: $430,387Net Income 2017: $48,5762017Revenue 2018: $448,944Expenses 2018: $487,672Net Income 2018: -$38,7282018Revenue 2019: $953,463Expenses 2019: $545,988Net Income 2019: $407,4752019Revenue 2020: $569,284Expenses 2020: $524,955Net Income 2020: $44,3292020Revenue 2021: $619,710Expenses 2021: $536,575Net Income 2021: $83,1352021Revenue 2022: $629,455Expenses 2022: $587,385Net Income 2022: $42,0702022Revenue 2023: $636,370Expenses 2023: $636,661Net Income 2023: -$2912023Revenue 2024: $608,989Expenses 2024: $653,046Net Income 2024: -$44,0572024

Highlighted filing

2018

Revenue$448,944
Expenses$487,672
Net Income-$38,728
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$1,866,146
Mission and Program Overview

Mission

Therapy for Handicap

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,779,114$3,464,746▼ $314,368
Investments in Publicly Traded Securities$2,824,691$2,480,840▼ $343,851
Land, Buildings, and Equipment, Net$958,381$954,988▼ $3,393
Cash and Non-Interest-Bearing Accounts$755$34,599▲ $33,844
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,783,827$3,470,427▼ $313,400
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,713$5,681▲ $968
Total Liabilities$4,713$5,681▲ $968
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,779,114$3,464,746▼ $314,368
Total Liabilities and Net Assets / Fund Balance$3,783,827$3,470,427▼ $313,400

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$476,829$188,858$665,687
Leasehold Improvements$196,806$231,157$427,963
Land$252,404-$252,404
Equipment$26,356$85,510$111,866
Other Land Buildings$2,593$17,225$19,818
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michele Andrews-SabolExecutive DirecFT$63,527$63,527

Board Members and Trustees

NameTitle
Don FischerPresident
Pat HuberVice President
Ann FassettDirector
Beverly SweeneyDirector
Beverly ThompsonDirector
Brenda WilderDirector
Brendon GideonDirector
Jeannette WoodDirector
Jerry JohnsonDirector
Jill WurstDirector
Matt Owens MDDirector
Nancy HoernerDirector
Susan Hubbell MDDirector
Stephanie ShuttSecretary
Connie GrahamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$127,980
Program Service Revenue
$27,338
Investment Income
$148,582
Other Revenue
$145,044
All Other Contributions
$127,980
Change in Net Assets
$-38,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$303,068
Other Expenses$184,604
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,481--$185,481
Current Officers, Directors, Trustees, and Key Employees$63,527--$63,527
Depreciation Depletion$34,159--$34,159
Other Employee Benefits$30,348--$30,348
Payroll Taxes$22,021--$22,021
Occupancy$20,605--$20,605
Fees for Service Investment Mgmnt Fees-$12,572-$12,572
Insurance$11,226--$11,226
Office Expenses$9,552--$9,552
All Other Expenses$8,511--$8,511
Other Expenses$4,328--$4,328
Travel$3,231--$3,231
Fees for Services Accounting-$3,005-$3,005
Conferences and Meetings$2,278--$2,278
Pension Plan Contributions$1,691--$1,691
Fees for Services Other$1,300--$1,300
Total Functional Expenses$472,095$15,577$0$487,672
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$157,218
Fundraising Direct Expenses$14,872
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Derby Party$76,035$76,035$13,767$62,268
Ride a Thon$75,763$75,763$1,105$74,658
Total Events$157,218$157,218$14,872$142,346
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
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, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the President prior to filing

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Other organization documents are not made available for the public.

Filing and Contact Details

Filer

Filer Name
Equestrian Therapy Program
EIN
34-1376159
Phone
4196572700
Address
22532 Bowsher Road, Cridersville, OH 45806

Signing Officer

Name
Michele Andrews-Sabol
Title
Executive Director
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
26
Volunteers
200

Preparer

Firm
ES Evans and Company
Address
205 West Elm Street, Lima, OH 45801
Preparer
Jennifer J Birkemeier CPA CFE
Phone
4192233075
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IRS990/InsuranceGrp/ProgramServicesAmt011226
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01402251
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Therapy for Handicap
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01608
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt09552
IRS990/OfficeExpensesGrp/TotalAmt09552
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherExpensesGrp/Desc0Horse Supplies
IRS990/OtherExpensesGrp/Desc1Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc2Vet Fees
IRS990/OtherExpensesGrp/Desc3Miscellaneous
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IRS990/OtherExpensesGrp/ProgramServicesAmt130030
IRS990/OtherExpensesGrp/ProgramServicesAmt212543
IRS990/OtherExpensesGrp/ProgramServicesAmt34328
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IRS990/OtherExpensesGrp/TotalAmt130030
IRS990/OtherExpensesGrp/TotalAmt212543
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01691
IRS990/PensionPlanContributionsGrp/TotalAmt01691
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Class Fees
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt027338
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0136254
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0176539
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0182594
IRS990/PYOtherRevenueAmt0132964
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IRS990/PYRevenuesLessExpensesAmt048576
IRS990/PYSalariesCompEmpBnftPaidAmt0247793
IRS990/PYTotalExpensesAmt0430387
IRS990/PYTotalRevenueAmt0478963
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt027338
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03779114
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03464746
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0127980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0136254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0133438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0133202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0142278
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0673152
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt064964
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt064770
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt066759
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt069796
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt098484
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0364773
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt027338
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt033206
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt031408
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt031884
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt029799
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0153635
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.40960
IRS990ScheduleA/PublicSupportPY170Pct00.39790
IRS990ScheduleA/PublicSupportTotal170Amt0488055
IRS990ScheduleA/SubstantialContributorsTotAmt0185097
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.05$0.00$5.05$0.61$0.65$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.75$0.00$4.75$0.64$0.64$0.00
2022Detailed filing. Detailed filing data is available for this year.$4.32$0.00$4.32$0.63$0.59$0.04
2021Detailed filing. Detailed filing data is available for this year.$5.03$0.00$5.03$0.62$0.54$0.08
2020Detailed filing. Detailed filing data is available for this year.$4.59$0.00$4.59$0.57$0.52$0.04
2019Detailed filing. Detailed filing data is available for this year.$4.29$0.01$4.29$0.95$0.55$0.41
2018Detailed filing. Detailed filing data is available for this year.$3.47$0.01$3.46$0.45$0.49$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.78$0.00$3.78$0.48$0.43$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.55$0.00$3.54$0.38$0.44$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.52$0.01$3.51$0.42$0.41$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.63$0.01$3.62$0.47$0.45$0.02
2013Detailed filing. Detailed filing data is available for this year.$3.65$0.01$3.65$0.47$0.38$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$0.00$3.39$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.00$3.23$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.00$3.41$0.30
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $1M-$5M nonprofits