Civic Intelligence

Giant Steps Charity Classic

990 • Fiscal year 2018 • EIN 46-4989215

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

1320 Commerce Street No APetaluma, CA 94954

(707) 769-8900

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2018

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

15th percentile

-23%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

99th percentile

$124,231

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 94.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

15th percentile

-34%

Faster revenue growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$0

Down $30,246 (-100%) from 2017

Net Assets

Down

$0

Down $30,084 (-100%) from 2017

Liabilities

Down

$0

Down $162 (-100%) from 2017

Revenue

Down

$131,466

Down $68,556 (-34%) from 2017

Expenses

Down

$161,550

Down $38,450 (-19%) from 2017

Net Income

Down

-$30,084

Down $30,106 (-136845%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2014: $143,989Liabilities 2014: $0Net Assets 2014: $143,9892014Assets 2015: $57,787Liabilities 2015: $0Net Assets 2015: $57,7872015Assets 2016: $30,462Liabilities 2016: $0Net Assets 2016: $30,4622016Assets 2017: $30,246Liabilities 2017: $162Net Assets 2017: $30,0842017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $143,989Expenses 2014: $0Net Income 2014: $143,9892014Revenue 2015: $132,067Expenses 2015: $218,268Net Income 2015: -$86,2012015Revenue 2016: $132,676Expenses 2016: $160,000Net Income 2016: -$27,3242016Revenue 2017: $200,022Expenses 2017: $200,000Net Income 2017: $222017Revenue 2018: $131,466Expenses 2018: $161,550Net Income 2018: -$30,0842018

Highlighted filing

2018

Revenue$131,466
Expenses$161,550
Net Income-$30,084
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$186,007
Mission and Program Overview

Mission

Our mission is to enrich and change the lives of children and adults with disabilities through the extraordinary benefits of therapeutic riding and related equine-assisted therapy.

Giant steps is dedicated to enriching lives through the power of horses, team and community. Through the excellence of our equine assisted programs, people of all ages, means, and challenges experience the extraordinary benefits of therapeutic riding and activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,008$0▼ $20,008
Pledges and Grants Receivable$6,250$0▼ $6,250
Land, Buildings, and Equipment, Net$3,988$0▼ $3,988
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$30,246$0▼ $30,246
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$162$0▼ $162
Total Liabilities$162$0▼ $162
Net Assets / Fund Balance
Unrestricted Net Assets$30,084$0▼ $30,084
Total Net Assets Fund Balance$30,084$0▼ $30,084
Total Liabilities and Net Assets / Fund Balance$30,246$0▼ $30,246
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Beth PorterExecutive DirectorPT$124,231$124,231

Board Members and Trustees

NameTitle
Tara GallagherChair
Larissa MccallaDirector
Mark CavalierDirector
Terri RobersonDirector
Ashley HermanSecretary
Julie GarellaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$150,127
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-18,661
Change in Net Assets
$-30,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$161,550
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$161,550--$161,550
Total Functional Expenses$161,550$0$0$161,550
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Giant Steps Therapeutic Equestrian Center IncPetaluma, CA501(c)(3)To Support the Mission of the Related Organization$161,550
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$54,541
Fundraising Gross Income$35,880
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Charity Classic$186,007$35,880$29,717$6,163
Total Events$186,007$35,880$54,541$-18,661
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
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by our cpa firm, reviewed and approved by management, and provided to each member of the organization's board of directors for review and comment prior to filing

Form 990, Part VI, Section B, Line 12C

The board periodically monitors potential conflict of interest issues.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Giant Steps Charity Classic
EIN
46-4989215
Phone
7077698900
Address
1320 COMMERCE STREET NO A, PETALUMA, CA 94954

Signing Officer

Name
Beth Porter
Title
Executive Director
Phone
7077698900
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Porter
Formed
2014
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Pisenti & Brinker Llp
Address
201 1ST STREET SUITE 208, PETALUMA, CA 94952
Preparer
Raymond Pounds
Phone
7077629900
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Giant steps charity classic has dissolved as of 12/31/2018 and transferred all assets to giant steps therapeutic equestrian center.

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IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2PLEDGE RECEIVABLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3CREDIT CARD BALANCE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt3GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12018-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22018-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32018-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0680404917
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1680404917
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2680404917
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN3680404917
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt02891
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1157031
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt21000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt3628
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01320 COMMERCE STREET SUITE A
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11320 COMMERCE STREET SUITE A
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt21320 COMMERCE STREET SUITE A
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt31320 COMMERCE STREET SUITE A
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0PETALUMA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1PETALUMA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2PETALUMA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3PETALUMA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd094954
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd194954
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd294954
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd394954
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: BETH PORTER, JULIE GARELLA, LARISSA MCCALLA, MARK CAVALIER, TERRI ROBERSON
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: BETH PORTER WAS THE EXECUTIVE DIRECTOR OF GIANT STEPS CHARITY CLASSIC AND IS THE EXECUTIVE DIRECTOR OF GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER, INC. JULIE GARELLA, LARISSA MCCALLA, MARK CAVALIER, AND TERRI ROBERSON SERVE ON THE BOARD OF GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION FILED FOR DISSOLUTION WITH THE CALIFORNIA ATTORNEY GENERAL ON JUNE 11, 2019. THE DISSOLUTION WAS ACCEPTED BY THE ATTORNEY GENERAL ON SEPTEMBER 27, 2019.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 SCHEDULE N
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GIANT STEPS CHARITY CLASSIC HAS DISSOLVED AS OF 12/31/2018 AND TRANSFERRED ALL ASSETS TO GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY OUR CPA FIRM, REVIEWED AND APPROVED BY MANAGEMENT, AND PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD PERIODICALLY MONITORS POTENTIAL CONFLICT OF INTEREST ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0680404917
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0THERAPEUTIC HORSEBACK RIDING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01320 COMMERCE STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PETALUMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094954
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt030246
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt030246

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