Civic Intelligence

Winter Sun Horse Park Inc.

EIN 47-2751819 • 501(c)3 • Bellevue, ID

Pub. 78 Eligible

Profile

Provide affordable equestrian facility

18 Fox Hollow Gulch RoadBellevue, ID 83313

wintersunhorsepark.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

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

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

28th percentile

-13%

Higher net margin than 28% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

50th percentile

-1.7%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

44th percentile

-7.7%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$72,258

Down $1,272 (-1.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$72,258

Down $1,272 (-1.7%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin28th percentile

Revenue

Down

$9,610

Down $802 (-7.7%) from 2023

Expenses

Up

$10,882

Up $179 (+1.7%) from 2023

Net Income

Down

-$1,272

Down $981 (-337%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$80K$60K$40K$20K$0Assets 2016: $49,687Liabilities 2016: $6,960Net Assets 2016: $42,7272016Assets 2017: $49,672Liabilities 2017: $0Net Assets 2017: $49,6722017Assets 2018: $53,712Liabilities 2018: $0Net Assets 2018: $53,7122018Assets 2019: $61,294Liabilities 2019: $0Net Assets 2019: $61,2942019Assets 2020: $61,889Liabilities 2020: $0Net Assets 2020: $61,8892020Assets 2021: $73,503Liabilities 2021: $0Net Assets 2021: $73,5032021Assets 2022: $73,821Liabilities 2022: $0Net Assets 2022: $73,8212022Assets 2023: $73,530Liabilities 2023: $0Net Assets 2023: $73,5302023Assets 2024: $72,258Liabilities 2024: $0Net Assets 2024: $72,2582024

Highlighted filing

2024

Assets$72,258
Liabilities$0
Net Assets$72,258
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$40K$30K$20K$10K$0-$10KRevenue 2016: $34,105Expenses 2016: $17,930Net Income 2016: $16,1752016Revenue 2017: $13,140Expenses 2017: $6,195Net Income 2017: $6,9452017Revenue 2018: $8,337Expenses 2018: $4,297Net Income 2018: $4,0402018Revenue 2019: $15,177Expenses 2019: $7,595Net Income 2019: $7,5822019Revenue 2020: $4,834Expenses 2020: $4,239Net Income 2020: $5952020Revenue 2021: $14,983Expenses 2021: $3,369Net Income 2021: $11,6142021Revenue 2022: $3,041Expenses 2022: $2,723Net Income 2022: $3182022Revenue 2023: $10,412Expenses 2023: $10,703Net Income 2023: -$2912023Revenue 2024: $9,610Expenses 2024: $10,882Net Income 2024: -$1,2722024

Highlighted filing

2024

Revenue$9,610
Expenses$10,882
Net Income-$1,272
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$72,258
Liabilities
$0
Net assets
$72,258
Revenue
$9,610
Expenses
$10,882
Net income
-$1,272
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$72.3$0.00$72.3$9.61$10.9$1.27
2023Detailed filing. Detailed filing data is available for this year.$73.5$0.00$73.5$10.4$10.7$0.29
2022Detailed filing. Detailed filing data is available for this year.$73.8$0.00$73.8$3.04$2.72$0.32
2021Detailed filing. Detailed filing data is available for this year.$73.5$0.00$73.5$15.0$3.37$11.6
2020Detailed filing. Detailed filing data is available for this year.$61.9$0.00$61.9$4.83$4.24$0.60
2019Detailed filing. Detailed filing data is available for this year.$61.3$0.00$61.3$15.2$7.60$7.58
2018Detailed filing. Detailed filing data is available for this year.$53.7$0.00$53.7$8.34$4.30$4.04
2017Detailed filing. Detailed filing data is available for this year.$49.7$0.00$49.7$13.1$6.20$6.95
2016Detailed filing. Detailed filing data is available for this year.$49.7$6.96$42.7$34.1$17.9$16.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$9,610
Mission and Program Overview

Mission

Provide affordable equestrian facility

Program Services

DescriptionGrantsExpenses
MAINTAIN EQUESTRIAN TRAILS AND OBSTACLE COURSE - UPON COMPLETION, ABOUT 56 EQUESTIANS USED THE COURSE FOR SCHOOLING, TRAINING, AND COMPETITION$2,000$0
PROVIDE AFFORDABLE EQUESTRIAN FACILITIES FOR RIDERS OF ALL AGES - DAY USE RIDERS, THE PONY CLUB AND 4-H CLUBS USED THE FACILITIES WITH A RIDER COUNT OF 56-$1,239
PROMOTE EQUESTRIAN SHOWS IN THE WOOD RIVER VALLEY --$606
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HEATHER MCMAHANPresidentPT$0--
JENNIFER CARDSecretary-$0--
SANDRA L VIAUTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Winter Sun Horse Park Inc
EIN
47-2751819
In Care Of
% HEATHER MCMAHAN
Phone
2084710346
Address
18 FOX HOLLOW GULCH ROAD, BELLEVUE, ID 83313

Signing Officer

Name
Heather Mcmahan
Title
President
Phone
2084710346
Signed
2025-08-12
Discuss with paid preparer
Yes

Preparer

Firm
S L Viau MBA CPA
Address
510 Angela - POBox 1104, Hailey, ID 83333
Preparer
Sandra Viau
Phone
2089287638
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountinsurance 1,016travel 1,270”

Description of other assets Part II line 24

“Category beginning of year end of yearequestrian course 52,179 52,179accounts receivable 75 75equipment 11,687 11,687”

Raw XML Appendix170 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HAILEY
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IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083333
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IRS990EZ/ExcessOrDeficitForYearAmt0-1272
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06750
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt072258
IRS990EZ/GrossReceiptsAmt09610
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LandAndBuildingsGrp/BOYAmt00
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt073530
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt073530
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IRS990EZ/OccupancyRentUtltsAndMaintAmt01239
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0HEATHER MCMAHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JENNIFER CARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SANDRA L VIAU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt063941
IRS990EZ/OtherAssetsTotalDetail/EOYAmt063941
IRS990EZ/OtherExpensesTotalAmt02286
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE AFFORDABLE EQUESTRIAN FACILITY
IRS990EZ/PrintingPublicationsPostageAmt0607
IRS990EZ/ProgramServiceRevenueAmt07610
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN EQUESTRIAN TRAILS AND OBSTACLE COURSE - UPON COMPLETION, ABOUT 56 EQUESTIANS USED THE COURSE FOR SCHOOLING, TRAINING, AND COMPETITION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE AFFORDABLE EQUESTRIAN FACILITIES FOR RIDERS OF ALL AGES - DAY USE RIDERS, THE PONY CLUB AND 4-H CLUBS USED THE FACILITIES WITH A RIDER COUNT OF 56
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROMOTE EQUESTRIAN SHOWS IN THE WOOD RIVER VALLEY -
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt02000
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11239
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2606
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/StatesWhereCopyOfReturnIsFldCd0ID
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt010882
IRS990EZ/TotalProgramServiceExpensesAmt01845
IRS990EZ/TotalRevenueAmt09610
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WINTERSUNHORSEPARK.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02000
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
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IRS990ScheduleA/PublicSupportTotal509Amt042873
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTINSURANCE 1,016TRAVEL 1,270
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEAREQUESTRIAN COURSE 52,179 52,179ACCOUNTS RECEIVABLE 75 75EQUIPMENT 11,687 11,687
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER MCMAHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02084710346
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINTER SUN HORSE PARK INC
ReturnHeader/Filer/BusinessNameControlTxt0WINT
ReturnHeader/Filer/EIN0472751819
ReturnHeader/Filer/InCareOfNm0% HEATHER MCMAHAN
ReturnHeader/Filer/PhoneNum02084710346
ReturnHeader/Filer/USAddress/AddressLine1Txt018 FOX HOLLOW GULCH ROAD
ReturnHeader/Filer/USAddress/CityNm0BELLEVUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083313
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814484374
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hailey
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083333
ReturnHeader/PreparerPersonGrp/PhoneNum02089287638
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SANDRA VIAU
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-12T18:59:53-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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