Civic Intelligence

Special Equestrians Inc

EIN 65-0250071 • 501(c)3 • Fort Myers, FL

Profile

To provide therapeautic benefits to handicapped citizens through a horseback riding program.

PO Box 61528Fort Myers, FL 33906

specialequestrians.net

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

54th percentile

6.4%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$67,291

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

47th percentile

2.3%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

1.6%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,499,873

Up $56,232 (+2.3%) from 2024

Liabilities

Down

$2,440

Down $7,987 (-77%) from 2024

Net Assets

Up

$2,497,433

Up $64,219 (+2.6%) from 2024

Revenue

Up

$510,282

Up $7,860 (+1.6%) from 2024

Expenses

Up

$477,684

Up $7,018 (+1.5%) from 2024

Net Income

Up

$32,598

Up $842 (+2.7%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,192,486Liabilities 2010: $284,858Net Assets 2010: $907,6282010Assets 2011: $1,144,197Liabilities 2011: $212,937Net Assets 2011: $931,2602011Assets 2012: $1,191,472Liabilities 2012: $107,390Net Assets 2012: $1,084,0822012Assets 2013: $1,238,292Liabilities 2013: $61,339Net Assets 2013: $1,176,9532013Assets 2014: $1,273,703Liabilities 2014: $1,835Net Assets 2014: $1,271,8682014Assets 2015: $1,421,331Liabilities 2015: $3,132Net Assets 2015: $1,418,1992015Assets 2016: $1,573,206Liabilities 2016: $14,704Net Assets 2016: $1,558,5022016Assets 2017: $1,688,158Liabilities 2017: $7,175Net Assets 2017: $1,680,9832017Assets 2018: $1,864,020Liabilities 2018: $5,694Net Assets 2018: $1,858,3262018Assets 2019: $2,015,551Liabilities 2019: $6,129Net Assets 2019: $2,009,4222019Assets 2020: $2,103,949Liabilities 2020: $18,116Net Assets 2020: $2,085,8332020Assets 2021: $2,271,393Liabilities 2021: $19,329Net Assets 2021: $2,252,0642021Assets 2022: $2,358,394Liabilities 2022: $8,815Net Assets 2022: $2,349,5792022Assets 2023: $2,369,542Liabilities 2023: $8,955Net Assets 2023: $2,360,5872023Assets 2024: $2,443,641Liabilities 2024: $10,427Net Assets 2024: $2,433,2142024Assets 2025: $2,499,873Liabilities 2025: $2,440Net Assets 2025: $2,497,4332025

Highlighted filing

2025

Assets$2,499,873
Liabilities$2,440
Net Assets$2,497,433

Operations Trend

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

$600K$400K$200K$0Expenses 2010: $158,3472010Expenses 2011: $170,4982011Revenue 2012: $338,747Expenses 2012: $188,291Net Income 2012: $150,4562012Expenses 2013: $183,8432013Revenue 2014: $294,863Expenses 2014: $199,948Net Income 2014: $94,9152014Revenue 2015: $346,699Expenses 2015: $199,342Net Income 2015: $147,3572015Revenue 2016: $350,152Expenses 2016: $211,037Net Income 2016: $139,1152016Revenue 2017: $365,854Expenses 2017: $245,406Net Income 2017: $120,4482017Revenue 2018: $438,720Expenses 2018: $261,991Net Income 2018: $176,7292018Revenue 2019: $425,349Expenses 2019: $271,954Net Income 2019: $153,3952019Revenue 2020: $352,379Expenses 2020: $275,301Net Income 2020: $77,0782020Revenue 2021: $442,226Expenses 2021: $279,396Net Income 2021: $162,8302021Revenue 2022: $416,340Expenses 2022: $318,825Net Income 2022: $97,5152022Revenue 2023: $450,506Expenses 2023: $439,498Net Income 2023: $11,0082023Revenue 2024: $502,422Expenses 2024: $470,666Net Income 2024: $31,7562024Revenue 2025: $510,282Expenses 2025: $477,684Net Income 2025: $32,5982025

Highlighted filing

2025

Revenue$510,282
Expenses$477,684
Net Income$32,598

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.00$2.50$0.51$0.48$0.03
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.01$2.43$0.50$0.47$0.03
2023Summary only. Only limited summary data is available for this year.$2.37$0.01$2.36$0.45$0.44$0.01
2022Summary only. Only limited summary data is available for this year.$2.36$0.01$2.35$0.42$0.32$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.02$2.25$0.44$0.28$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.02$2.09$0.35$0.28$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.01$2.01$0.43$0.27$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.01$1.86$0.44$0.26$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.01$1.68$0.37$0.25$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.01$1.56$0.35$0.21$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.35$0.20$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.29$0.20$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.06$1.18$0.18
2012Summary only. Only limited summary data is available for this year.$1.19$0.11$1.08$0.34$0.19$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.21$0.93$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.28$0.91$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 21, 2026
Return Version
2024v5.0
Gross Receipts
$618,733
Mission and Program Overview

Mission

To provide therapeautic benefits to handicapped citizens through a horseback riding program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,189,704$1,276,469▲ $86,765
Land, Buildings, and Equipment, Net$1,183,477$1,170,161▼ $13,316
Cash and Non-Interest-Bearing Accounts$43,032$33,164▼ $9,868
Investments in Publicly Traded Securities$26,318$18,969▼ $7,349
Total Assets$2,443,641$2,499,873▲ $56,232
Other Assets Total$1,110$1,110→ $0
Liabilities
Accounts Payable and Accrued Expenses$10,427$2,440▼ $7,987
Total Liabilities$10,427$2,440▼ $7,987
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,330,359$2,391,487▲ $61,128
Net Assets With Donor Restrictions$102,855$105,946▲ $3,091
Total Net Assets Fund Balance$2,433,214$2,497,433▲ $64,219
Total Liabilities and Net Assets / Fund Balance$2,443,641$2,499,873▲ $56,232

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$459,072$527,208$986,280
Land$583,256-$583,256
Equipment$60,150$150,022$210,172
Other Land Buildings$67,683$10,946$78,629

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$92,854-▲ $4,994-$95,954
2023$86,047-▲ $7,198-$92,854
2022$82,234-▲ $4,947-$86,047
2021$88,107-▼ $3,005-$82,234
2020$84,662-▲ $3,895-$88,107
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dana HollenzerExecutive DiFT$67,291$67,291

Board Members and Trustees

NameTitle
Freda JonesPresident
Erica JohnsonV President
Adele SmithDirector
Chris BakerDirector
Christopher SpiroDirector
Erin Houck-tollDirector
Jan FiferDirector
Karen CooneyDirector
Patricia RiceDirector
Tom FeurigDirector
Sarah PoindexterSecretary
Brenda MorrowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$479,111
Program Service Revenue
$40,009
Investment Income
$19,135
Other Revenue
$-27,973
All Other Contributions
$187,361
Change in Net Assets
$32,598

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 Table99$49,549Fair Market Value (FMV)
Other Non Cash Contri Table134$2,807Fair Market Value (FMV)
Total Noncash Contributions233$52,356-

Audited Revenue Reconciliation

Revenue per Audited Statements
$510,282
Revenue Not Reported on Form 990
$68,643
Total Revenue per Audited Statements
$578,925
Total Revenue per Form 990
$510,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$254,071
Salaries, Compensation, and Employee Benefits$223,613
Total Fundraising Expense$13,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,525$40,412$4,548$139,485
Current Officers, Directors, Trustees, and Key Employees$45,729$19,550$2,200$67,479
Depreciation Depletion$59,027--$59,027
Occupancy$46,309$128-$46,437
Fees for Services Other$16,607$1,500$5,600$23,707
Insurance$22,091$307-$22,398
Office Expenses$11,286$7,105$793$19,184
Payroll Taxes$11,155$4,828$666$16,649
Fees for Service Investment Mgmnt Fees-$2,503-$2,503
Information Technology$1,864--$1,864
Conferences and Meetings$990--$990
Other Expenses$800--$800
All Other Expenses$545-$20$565
Total Functional Expenses$387,524$76,333$13,827$477,684

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$514,706
Expenses per Audited Statements$477,684
Total Expenses per Form 990$477,684
Expenses Not Reported on Form 990$37,022
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$94,784
Fundraising Gross Income$66,436
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taste of Love$323,404$63,629$75,530$-11,901
Ride-a-thon$34,432$2,807$6,605$-3,798
Total Events$357,836$66,436$94,784$-28,348
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
-Board Mem SonArena RepairsNo$955
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The 990 is reviewed by the board prior to filing it electronically

Form 990, Page 6, Part VI, Line 12C

Each year the board members sign an acknowledgement of any conflict of interest.

Form 990, Page 6, Part VI, Line 15A

No officers are paid at this point in time.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Special Equestrians Inc
EIN
65-0250071
Phone
2392261221
Address
PO BOX 61528, FORT MYERS, FL 33906

Signing Officer

Name
Dana Hollenzer
Title
Executive Director
Phone
2398517070
Signed
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Hollenzer
Formed
1991
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
15
Volunteers
390

Preparer

Firm
Stroemer & Company
Address
14030 METROPOLIS AVE STE 200, FORT MYERS, FL 33912
Preparer
Marc Whitfield CPA
Phone
2394331002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Therapeutic riding our therapeutic riding program focuses on teaching horseback-riding skills while using therapeutic activities tailored to each rider's needs. These lessons are designed specifically for riders with physical and cognitive disabilities. Group lessons are structured with four riders per class, each taught by a certified riding instructor. These small-group mounted therapeutic riding lessons take place simultaneously in our large, covered 100' x 200' arena for a 1-hour session, which includes time to mount and dismount riders. Some riders, if they are interested, may go back to the barn to help untack and groom their horse. Therapeutic riding develops small and gross motor skills, problem-solving abilities, and teaches essential emotional and physical processes, and builds social connections among riders, their instructors, volunteers, and other riders. Riders often do not realize they are gaining therapeutic benefits because they are having so much fun experiencing the motion of a horse is therapeutic because horseback riding rhythmically moves the rider's body like the human gait. Riders with physical disabilities regularly show improvement in flexibility, balance, and muscle strength. In addition to its therapeutic benefits, horseback riding offers individuals recreational opportunities to enjoy the outdoors. Horseback riding activities also encourage stretching and strengthening of underused or underdeveloped muscles, improve posture and coordination, help develop gross and fine motor skills, increase the rider's awareness of their body, and improve range of motion. In addition, riders with disabilities increase their self-esteem and self-confidence and increase their ability to focus and stay on task. Therapeutic grooming special equestrians, inc. Offers therapeutic grooming classes. These classes provide a range of benefits, from stress reduction to fostering trust for more positive connections, enhancing mental well-being, boosting self-esteem, strengthening bonds, and improving health and wellness. These benefits are not just for humans but also for our beloved horses. The rhythmic and calming act of brushing builds mutual understanding, enhances communication skills, and is purely enjoyable. Our team has integrated the national health education standards into the grooming curriculum, allowing facilitators to explore additional interpersonal skills, decision-making, goal-setting, advocacy, nutrition, and more at se, we believe the barn is a sacred space, and holding classes among the pine shavings, rustic wooden walls, and grooming stations is a blessing and gift for our community of volunteers, staff, and participants. Our path intl facilitates this program. Certified therapeutic riding instructors and lisa coy, a path intl. Certified equine specialist in mental health and learning. We conduct the grooming classes at the same time we have scheduled therapeutic riding services. This program has allowed us to address our very long waiting list and serve individuals who may not be eligible to ride. The benefits are many, and caregivers express increased confidence, enjoyment, and excitement among participants. Therapy services occupational therapy utilizing hippotherapy strides occupational therapy services has partnered with special equestrians to provide occupational therapy services using hippotherapy as a treatment strategy. Using our valuable equines, children and adults can receive therapy services like never before. The minimum age to receive these services is 2 years old. What is hippotherapy the term hippotherapy refers to how occupational therapy, physical therapy, and speech-language pathology professionals use evidence-based practice and clinical reasoning to purposefully manipulate equine movement to engage sensory, neuromotor, and cognitive systems and achieve functional outcomes. In conjunction with the affordances of the equine environment and other treatment strategies, hippotherapy is par

Form 990, Part XI, Line 9

Direct fundraising expenses 37,022 direct fundraising expenses -37,022

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service has determined that the organization is exempt from federal income taxes under section 501 (c)(3) of the internal revenue code. The organization is a not-forprofit florida corporation and therefore is not subject to state income taxes. The internal revenue code provides for taxation of unrelated business income under certain circumstances. The organization reports no unrelated business taxable income; however, such status is subject to final determination upon examination of the related tax returns by the appropriate taxing authorities. The organization's tax filings are subject to audit by various taxing authorities. Certain income tax returns filed by the organization remain open to examination by these government agencies. The financial accounting standards board has issued guidance on accounting for uncertainty in income taxes and the organization adopted this guidance. The organization has evaluated its tax positions and any estimates utilized in its tax returns, and concluded that the organization has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Interest and penalties associated with uncertain tax positions will be recognized in income tax expense, if required.

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses 37,022

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 37,022

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

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IRS990/Desc0THERAPEUTIC RIDING OUR THERAPEUTIC RIDING PROGRAM FOCUSES ON TEACHING HORSEBACK-RIDING SKILLS WHILE USING THERAPEUTIC ACTIVITIES TAILORED TO EACH RIDER'S NEEDS. THESE LESSONS ARE DESIGNED SPECIFICALLY FOR RIDERS WITH PHYSICAL AND COGNITIVE DISABILITIES. GROUP LESSONS ARE STRUCTURED WITH FOUR RIDERS PER CLASS, EACH TAUGHT BY A CERTIFIED RIDING INSTRUCTOR. THESE SMALL-GROUP MOUNTED THERAPEUTIC RIDING LESSONS TAKE PLACE SIMULTANEOUSLY IN OUR LARGE, COVERED 100' X 200' ARENA FOR A 1-HOUR SESSION, WHICH INCLUDES TIME TO MOUNT AND DISMOUNT RIDERS. SOME RIDERS, IF THEY ARE INTERESTED, MAY GO BACK TO THE BARN TO HELP UNTACK AND GROOM THEIR HORSE. THERAPEUTIC RIDING DEVELOPS SMALL AND GROSS MOTOR SKILLS, PROBLEM-SOLVING ABILITIES, AND TEACHES ESSENTIAL EMOTIONAL AND PHYSICAL PROCESSES, AND BUILDS SOCIAL CONNECTIONS AMONG RIDERS, THEIR INSTRUCTORS, VOLUNTEERS, AND OTHER RIDERS. RIDERS OFTEN DO NOT REALIZE THEY ARE GAINING THERAPEUTIC BENEFITS BECAUSE THEY ARE HAVING SO MUCH FUN EXPERIENCING THE MOTION OF A HORSE IS THERAPEUTIC BECAUSE HORSEBACK RIDING RHYTHMICALLY MOVES THE RIDER'S BODY LIKE THE HUMAN GAIT. RIDERS WITH PHYSICAL DISABILITIES REGULARLY SHOW IMPROVEMENT IN FLEXIBILITY, BALANCE, AND MUSCLE STRENGTH. IN ADDITION TO ITS THERAPEUTIC BENEFITS, HORSEBACK RIDING OFFERS INDIVIDUALS RECREATIONAL OPPORTUNITIES TO ENJOY THE OUTDOORS. HORSEBACK RIDING ACTIVITIES ALSO ENCOURAGE STRETCHING AND STRENGTHENING OF UNDERUSED OR UNDERDEVELOPED MUSCLES, IMPROVE POSTURE AND COORDINATION, HELP DEVELOP GROSS AND FINE MOTOR SKILLS, INCREASE THE RIDER'S AWARENESS OF THEIR BODY, AND IMPROVE RANGE OF MOTION. IN ADDITION, RIDERS WITH DISABILITIES INCREASE THEIR SELF-ESTEEM AND SELF-CONFIDENCE AND INCREASE THEIR ABILITY TO FOCUS AND STAY ON TASK. THERAPEUTIC GROOMING SPECIAL EQUESTRIANS, INC. OFFERS THERAPEUTIC GROOMING CLASSES. THESE CLASSES PROVIDE A RANGE OF BENEFITS, FROM STRESS REDUCTION TO FOSTERING TRUST FOR MORE POSITIVE CONNECTIONS, ENHANCING MENTAL WELL-BEING, BOOSTING SELF-ESTEEM, STRENGTHENING BONDS, AND IMPROVING HEALTH AND WELLNESS. THESE BENEFITS ARE NOT JUST FOR HUMANS BUT ALSO FOR OUR BELOVED HORSES. THE RHYTHMIC AND CALMING ACT OF BRUSHING BUILDS MUTUAL UNDERSTANDING, ENHANCES COMMUNICATION SKILLS, AND IS PURELY ENJOYABLE. OUR TEAM HAS INTEGRATED THE NATIONAL HEALTH EDUCATION STANDARDS INTO THE GROOMING CURRICULUM, ALLOWING FACILITATORS TO EXPLORE ADDITIONAL INTERPERSONAL SKILLS, DECISION-MAKING, GOAL-SETTING, ADVOCACY, NUTRITION, AND MORE AT SE, WE BELIEVE THE BARN IS A SACRED SPACE, AND HOLDING CLASSES AMONG THE PINE SHAVINGS, RUSTIC WOODEN WALLS, AND GROOMING STATIONS IS A BLESSING AND GIFT FOR OUR COMMUNITY OF VOLUNTEERS, STAFF, AND PARTICIPANTS. OUR PATH INTL FACILITATES THIS PROGRAM. CERTIFIED THERAPEUTIC RIDING INSTRUCTORS AND LISA COY, A PATH INTL. CERTIFIED EQUINE SPECIALIST IN MENTAL HEALTH AND LEARNING. WE CONDUCT THE GROOMING CLASSES AT THE SAME TIME WE HAVE SCHEDULED THERAPEUTIC RIDING SERVICES. THIS PROGRAM HAS ALLOWED US TO ADDRESS OUR VERY LONG WAITING LIST AND SERVE INDIVIDUALS WHO MAY NOT BE ELIGIBLE TO RIDE. THE BENEFITS ARE MANY, AND CAREGIVERS EXPRESS INCREASED CONFIDENCE, ENJOYMENT, AND EXCITEMENT AMONG PARTICIPANTS. THERAPY SERVICES OCCUPATIONAL THERAPY UTILIZING HIPPOTHERAPY STRIDES OCCUPATIONAL THERAPY SERVICES HAS PARTNERED WITH SPECIAL EQUESTRIANS TO PROVIDE OCCUPATIONAL THERAPY SERVICES USING HIPPOTHERAPY AS A TREATMENT STRATEGY. USING OUR VALUABLE EQUINES, CHILDREN AND ADULTS CAN RECEIVE THERAPY SERVICES LIKE NEVER BEFORE. THE MINIMUM AGE TO RECEIVE THESE SERVICES IS 2 YEARS OLD. WHAT IS HIPPOTHERAPY THE TERM HIPPOTHERAPY REFERS TO HOW OCCUPATIONAL THERAPY, PHYSICAL THERAPY, AND SPEECH-LANGUAGE PATHOLOGY PROFESSIONALS USE EVIDENCE-BASED PRACTICE AND CLINICAL REASONING TO PURPOSEFULLY MANIPULATE EQUINE MOVEMENT TO ENGAGE SENSORY, NEUROMOTOR, AND COGNITIVE SYSTEMS AND ACHIEVE FUNCTIONAL OUTCOMES. IN CONJUNCTION WITH THE AFFORDANCES OF THE EQUINE ENVIRONMENT AND OTHER TREATMENT STRATEGIES, HIPPOTHERAPY IS PAR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS A NOT-FORPROFIT FLORIDA CORPORATION AND THEREFORE IS NOT SUBJECT TO STATE INCOME TAXES. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. THE ORGANIZATION REPORTS NO UNRELATED BUSINESS TAXABLE INCOME; HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE ORGANIZATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. CERTAIN INCOME TAX RETURNS FILED BY THE ORGANIZATION REMAIN OPEN TO EXAMINATION BY THESE GOVERNMENT AGENCIES. THE FINANCIAL ACCOUNTING STANDARDS BOARD HAS ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND THE ORGANIZATION ADOPTED THIS GUIDANCE. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND ANY ESTIMATES UTILIZED IN ITS TAX RETURNS, AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS WILL BE RECOGNIZED IN INCOME TAX EXPENSE, IF REQUIRED.

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