Civic Intelligence

Giant Steps Therapeutic Equestrian Center Inc

EIN 68-0404917 • 501(c)3 • Petaluma, CA

Profile

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.

1390 N McDowell BlvdPetaluma, CA 94954

www.giantstepsriding.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.14x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

80th percentile

$139,050

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

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

Asset Growth

61st percentile

7.8%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

50th percentile

7.0%

Faster revenue growth than 50% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$3,957,251

Up $286,744 (+7.8%) from 2024

Liabilities

Up

$203,184

Up $29,027 (+17%) from 2024

Net Assets

Up

$3,754,067

Up $257,717 (+7.4%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin71st percentile

Revenue

Up

$1,441,783

Up $94,615 (+7.0%) from 2024

Expenses

Down

$1,184,066

Down $62,028 (-5.0%) from 2024

Net Income

Up

$257,717

Up $156,643 (+155%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $979,127Liabilities 2010: $212,736Net Assets 2010: $766,3912010Assets 2011: $943,845Liabilities 2011: $144,166Net Assets 2011: $799,6792011Assets 2012: $932,464Liabilities 2012: $103,891Net Assets 2012: $828,5732012Assets 2013: $1,380,018Liabilities 2013: $72,916Net Assets 2013: $1,307,1022013Assets 2014: $1,353,605Liabilities 2014: $25,849Net Assets 2014: $1,327,7562014Assets 2015: $2,108,828Liabilities 2015: $28,099Net Assets 2015: $2,080,7292015Assets 2016: $2,382,559Liabilities 2016: $32,884Net Assets 2016: $2,349,6752016Assets 2017: $2,435,350Liabilities 2017: $49,024Net Assets 2017: $2,386,3262017Assets 2018: $2,336,081Liabilities 2018: $50,320Net Assets 2018: $2,285,7612018Assets 2020: $2,505,599Liabilities 2020: $144,116Net Assets 2020: $2,361,4832020Assets 2021: $3,832,235Liabilities 2021: $71,736Net Assets 2021: $3,760,4992021Assets 2022: $3,469,419Liabilities 2022: $97,177Net Assets 2022: $3,372,2422022Assets 2023: $3,580,723Liabilities 2023: $185,447Net Assets 2023: $3,395,2762023Assets 2024: $3,670,507Liabilities 2024: $174,157Net Assets 2024: $3,496,3502024Assets 2025: $3,957,251Liabilities 2025: $203,184Net Assets 2025: $3,754,0672025

Highlighted filing

2025

Assets$3,957,251
Liabilities$203,184
Net Assets$3,754,067
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $606,1362010Expenses 2011: $531,2112011Expenses 2012: $494,0782012Revenue 2013: $1,033,390Expenses 2013: $554,861Net Income 2013: $478,5292013Revenue 2014: $660,125Expenses 2014: $639,471Net Income 2014: $20,6542014Revenue 2015: $1,566,831Expenses 2015: $811,479Net Income 2015: $755,3522015Revenue 2016: $844,458Expenses 2016: $769,160Net Income 2016: $75,2982016Revenue 2017: $1,109,309Expenses 2017: $952,060Net Income 2017: $157,2492017Revenue 2018: $1,053,264Expenses 2018: $1,030,017Net Income 2018: $23,2472018Revenue 2020: $1,054,007Expenses 2020: $1,044,499Net Income 2020: $9,5082020Revenue 2021: $2,333,414Expenses 2021: $934,398Net Income 2021: $1,399,0162021Revenue 2022: $1,019,438Expenses 2022: $1,006,836Net Income 2022: $12,6022022Revenue 2023: $1,003,400Expenses 2023: $1,186,053Net Income 2023: -$182,6532023Revenue 2024: $1,347,168Expenses 2024: $1,246,094Net Income 2024: $101,0742024Revenue 2025: $1,441,783Expenses 2025: $1,184,066Net Income 2025: $257,7172025

Highlighted filing

2025

Revenue$1,441,783
Expenses$1,184,066
Net Income$257,717
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,957,251
Liabilities
$203,184
Net assets
$3,754,067
Revenue
$1,441,783
Expenses
$1,184,066
Net income
$257,717
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.96$0.20$3.75$1.44$1.18$0.26
2024Detailed filing. Detailed filing data is available for this year.$3.67$0.17$3.50$1.35$1.25$0.10
2023Detailed filing. Detailed filing data is available for this year.$3.58$0.19$3.40$1.00$1.19$0.18
2022Detailed filing. Detailed filing data is available for this year.$3.47$0.10$3.37$1.02$1.01$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.83$0.07$3.76$2.33$0.93$1.40
2020Detailed filing. Detailed filing data is available for this year.$2.51$0.14$2.36$1.05$1.04$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.34$0.05$2.29$1.05$1.03$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.44$0.05$2.39$1.11$0.95$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.38$0.03$2.35$0.84$0.77$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.11$0.03$2.08$1.57$0.81$0.76
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.03$1.33$0.66$0.64$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.38$0.07$1.31$1.03$0.55$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.10$0.83$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.14$0.80$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.21$0.77$0.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 25, 2025
Return Version
2024v5.2
Gross Receipts
$1,521,000
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
Investments in Publicly Traded Securities$3,128,333$3,219,885▲ $91,552
Land, Buildings, and Equipment, Net$252,410$280,537▲ $28,127
Cash and Non-Interest-Bearing Accounts$169,655$265,963▲ $96,308
Accounts Receivable$43,145$39,816▼ $3,329
Prepaid Expenses and Deferred Charges$7,979$3,208▼ $4,771
Total Assets$3,670,507$3,957,251▲ $286,744
Other Assets Total$68,985$147,842▲ $78,857
Liabilities
Other Liabilities$70,085$148,592▲ $78,507
Accounts Payable and Accrued Expenses$93,341$54,592▼ $38,749
Deferred Revenue$10,731--
Total Liabilities$174,157$203,184▲ $29,027
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,496,350$3,754,067▲ $257,717
Total Net Assets Fund Balance$3,496,350$3,754,067▲ $257,717
Total Liabilities and Net Assets / Fund Balance$3,670,507$3,957,251▲ $286,744

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,223$18,670-
Other Land Buildings$75,645$20,057-
Equipment$54,928$129,456-
Leasehold Improvements$143,741$760,560-
Other Assets Org$147,842--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth PorzigExecutive DirectorFT$139,050$139,050

Board Members and Trustees

NameTitle
Cindi PerezBoard Chair
Andrea PfeifferBoard Director
Dina D SmithBoard Director
Julie AtwoodBoard Director
Karmen JohnsonBoard Director
Sarah RyanBoard Director
Ze FigueirinhasBoard Director
Christina HenkelSecretary
Debra BeresiniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$845,205
Program Service Revenue
$241,726
Investment Income
$354,852
Other Revenue
$0
All Other Contributions
$625,953
Change in Net Assets
$257,717

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 Amount
Cars and Other Vehicles1$34,145
Other Non Cash Contri Table20$30,178
Other Non Cash Contri Table1$25,000
Other Non Cash Contri Table5$4,374
Total Noncash Contributions27$93,697

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,441,783
Total Revenue per Audited Statements
$1,441,783
Total Revenue per Form 990
$1,441,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$735,955
Other Expenses$448,111
Total Fundraising Expense$111,851
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$359,515$68,457$47,059$475,031
All Other Expenses$190,666$5,873$25,474$222,013
Current Officers, Directors, Trustees, and Key Employees$105,236$20,039$13,775$139,050
Other Employee Benefits$2,922$68,546$1,481$72,949
Fees for Services Accounting$0$61,338$0$61,338
Payroll Taxes$37,249$6,917$4,759$48,925
Depreciation Depletion$40,876$0$0$40,876
Insurance$25,850$3,133$0$28,983
Other Expenses$16,273$0$0$16,273
Fees for Services Other$2,125$7,558$2,527$12,210
Fees for Services Legal$0$9,692$0$9,692
Travel$2,016$476$0$2,492
Total Functional Expenses$809,467$262,748$111,851$1,184,066

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,184,066
Total Expenses per Audited Statements$1,184,066
Total Expenses per Form 990$1,184,066
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$79,217
Fundraising Gross Income$79,217
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farm to Stable$158,551$54,674$54,674$0
Charity Classic$139,918$24,543$24,543$0
Total Events$298,469$79,217$79,217$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$148,592
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Giant Steps Therapeutic Equestrian Center Inc
EIN
68-0404917
Phone
7077698900
Address
1390 N McDowell Blvd, Petaluma, CA 94954

Signing Officer

Name
Elizabeth Porzig
Title
Executive Director
Phone
7077698900
Signed
2025-10-25
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
14
Volunteers
98

Preparer

Firm
Hiep Pham CPA Inc
Address
41041 Trimboli Way 1926, Fremont, CA 94538
Preparer
Hiep Pham
Phone
5107897736
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The form 990 is prepared by our cpa firm, reviewed and approved by management, and provided to each member of the organizations board of directors for review and comment prior to filing.”

Pt VI, Line 12C

“The board periodically monitors potential conflict of interest issues and are instructed to report any interim conflicts as they arise. They are also required to abstain from voting on any matter presented if a conflict or perceived conflict exists.”

Pt VI, Line 15A

“The compensation committee reviews salaries for all positions using data from the annual fair pay for northern california nonprofits, which consists of 600 non-profit organizations in northern california with detailed information on salaries and benefits, broken out by county, budget size, industry and other factors.”

Pt VI, Line 15B

“The compensation committee reviews salaries for all positions using data from the annual fair pay for northern california nonprofits, which consists of 600 non-profit organizations in northern california with detailed information on salaries and benefits, broken out by county, budget size, industry and other factors.”

Pt VI, Line 19

“The organization makes its governing documents, conflict of interest policy, financial statements and audit available upon request.”

Form 990, Part IX, Line 24E

“Repairs and Maintenance 5664. 5664. 0. 0.”

Form 990, Part IX, Line 24E

“Communications 6724. 4640. 2084. 0.”

Form 990, Part IX, Line 24E

“Facilities and Horse Management 165283. 165283. 0. 0.”

Form 990, Part IX, Line 24E

“Service Fees 5833. 5131. 702. 0.”

Form 990, Part IX, Line 24E

“Donated Goods and Services 34552. 9078. 0. 25474.”

Form 990, Part IX, Line 24E

“Other Expenses 3957. 870. 3087. 0.”

Financial Statement Notes

Pt X, Line 2

“The Organization is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Organization is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The Organization adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely than not be sustained upon examination by taxing authorities. The Organization has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organizations financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 537 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm7Sarah Ryan
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Organization is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The Organization adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely than not be sustained upon examination by taxing authorities. The Organization has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organizations financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
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