Civic Intelligence

Giant Steps Therapeutic Equestrian Center Inc.

990 • Fiscal year 2016 • EIN 68-0404917

Jan 01, 2016 to Dec 31, 2016 • Filed on May 18, 2017

1320 Commerce Street Suite APetaluma, CA 94954

(707) 769-8900

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.04x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

67th percentile

8.9%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$100,400

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-46%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,382,559

Up $273,731 (+13%) from 2015

Net Assets

Up

$2,349,675

Up $268,946 (+13%) from 2015

Liabilities

Up

$32,884

Up $4,785 (+17%) from 2015

Revenue

Down

$844,458

Down $722,373 (-46%) from 2015

Expenses

Down

$769,160

Down $42,319 (-5.2%) from 2015

Net Income

Down

$75,298

Down $680,054 (-90%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$2,382,559
Liabilities$32,884
Net Assets$2,349,675

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$844,458
Expenses$769,160
Net Income$75,298
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 18, 2017
Return Version
2016v3.0
Gross Receipts
$1,175,444
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.

Our mission is to enrich and change the lives of children and adults with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$826,721$955,222▲ $128,501
Land, Buildings, and Equipment, Net$833,214$844,748▲ $11,534
Investments in Publicly Traded Securities-$557,107-
Pledges and Grants Receivable$434,001$16,000▼ $418,001
Accounts Receivable$14,892$9,482▼ $5,410
Total Assets$2,108,828$2,382,559▲ $273,731
Liabilities
Accounts Payable and Accrued Expenses$28,099$32,884▲ $4,785
Total Liabilities$28,099$32,884▲ $4,785
Net Assets / Fund Balance
Unrestricted Net Assets$1,616,828$2,105,631▲ $488,803
Temporarily Rstr Net Assets$463,901$244,044▼ $219,857
Total Net Assets Fund Balance$2,080,729$2,349,675▲ $268,946
Total Liabilities and Net Assets / Fund Balance$2,108,828$2,382,559▲ $273,731

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$592,859$344,226$937,085
Equipment$227,329-$227,329
Other Land Buildings$24,560-$24,560
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beth PorterExecutive DirectorPT$100,400$100,400

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$709,718
Program Service Revenue
$121,951
Investment Income
$12,789
Other Revenue
$0
All Other Contributions
$549,718
Change in Net Assets
$75,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$429,143
Salaries, Compensation, and Employee Benefits$340,017
Total Fundraising Expense$140,844
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,143$21,229$34,203$213,575
Current Officers, Directors, Trustees, and Key Employees$35,360$30,720$34,320$100,400
Insurance$56,545-$4,970$61,515
Occupancy$11,822$11,872$16,452$40,146
Depreciation Depletion$35,265--$35,265
Fees for Services Accounting$29,329--$29,329
All Other Expenses$21,763$2,174$3,582$27,519
Payroll Taxes$16,050$4,309$5,683$26,042
Conferences and Meetings$12,936-$596$13,532
Other Expenses$4,224$2,001$5,263$11,488
Advertising$1,820$973$2,810$5,603
Travel$3,276$196$718$4,190
Total Functional Expenses$525,381$102,935$140,844$769,160
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Section B, Line 11B

The form 990 is prepared by our cpa firm, reviewed and approved by management.

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

The board periodically monitors potential conflict of interest issues.

Form 990, Part VI, Section B, Line 15A

Officers are appointed by the board of directors, compensation is determined by the board.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Giant Steps Therapeutic Equestrian
EIN
68-0404917
Phone
7077698900
Address
1320 COMMERCE STREET SUITE A, PETALUMA, CA 94954

Signing Officer

Name
Beth Porter
Title
Executive Director
Phone
7077698900
Signed
2017-05-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Porter
Formed
1999
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
0

Preparer

Firm
Rina Accountancy Corporation
Address
625 MARKET STREET 15TH FLOOR, SAN FRANCISCO, CA 94105
Preparer
Tracy Teale
Phone
4157774488
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Net assets incorrectly reported on prior year return 149,943.

Raw XML AppendixShowing 400 of 455 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/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0THERAPEUTIC RIDING LES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0121951
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0121951
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01466641
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0479615
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0100190
IRS990/PYRevenuesLessExpensesAmt0755352
IRS990/PYSalariesCompEmpBnftPaidAmt0331864
IRS990/PYTotalExpensesAmt0811479
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01566831
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt075298
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0160000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0121951
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0826721
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0955222
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0869719
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01566831
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0918439
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01615682
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0904259
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05874930
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09673
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt056
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09737
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0121951
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0100190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0103239
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt093268
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0104051
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0522699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09673
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt056
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09737
IRS990ScheduleA/InvestmentIncomeCYPct00.00150
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt06397629
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0991670
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01667021
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01021678
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01708950
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01008310
IRS990ScheduleA/Total509Grp/TotalAmt06397629
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01001343
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01667077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01021678
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01708950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01008318
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06407366
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0227329
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0227329
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0592859
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0344226
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0937085
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024560
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024560
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0844748
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY OUR CPA FIRM, REVIEWED AND APPROVED BY MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD PERIODICALLY MONITORS POTENTIAL CONFLICT OF INTEREST ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS ARE APPOINTED BY THE BOARD OF DIRECTORS, COMPENSATION IS DETERMINED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NET ASSETS INCORRECTLY REPORTED ON PRIOR YEAR RETURN 149,943.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0463901
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0244044
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02108828
IRS990/TotalAssetsEOYAmt02382559
IRS990/TotalAssetsGrp/BOYAmt02108828
IRS990/TotalAssetsGrp/EOYAmt02382559
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0709718
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0140844
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0525381
IRS990/TotalFunctionalExpensesGrp/TotalAmt0769160
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028099
IRS990/TotalLiabilitiesEOYAmt032884
IRS990/TotalLiabilitiesGrp/BOYAmt028099
IRS990/TotalLiabilitiesGrp/EOYAmt032884
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02080729
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02349675
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0525381
IRS990/TotalProgramServiceRevenueAmt0121951
IRS990/TotalReportableCompFromOrgAmt0100400
IRS990/TotalRevenueGrp/ExclusionAmt09673
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0125067
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0844458
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02108828

Document Assets

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Filings

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