Civic Intelligence

Legend Equine Facilitated Therapy Inc

EIN 83-1476643 • 501(c)3 • Moscow, ID

Profile

To provide therapeutic experiences between horses and humans.

115 S Ashbury Suite 2Moscow, ID 83843

legendequineassistedpsychotherapy.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

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

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

87th percentile

41%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$21,380

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 27.6% of source-year revenue.

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

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

30th percentile

-22%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$97,839

Up $32,133 (+49%) from 2021

Liabilities

Down

$0

Down $86,951 (-100%) from 2021

Net Assets

Up

$97,839

Up $119,084 (+561%) from 2021

Operations
Liabilities / Revenue61st percentileNet Margin87th percentile

Revenue

Down

$77,488

Down $86,383 (-53%) from 2021

Expenses

Down

$45,383

Down $126,768 (-74%) from 2021

Net Income

Up

$32,105

Up $40,385 (+488%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$100K$50K$0-$50KAssets 2021: $65,706Liabilities 2021: $86,951Net Assets 2021: -$21,2452021Assets 2024: $97,839Liabilities 2024: $0Net Assets 2024: $97,8392024

Highlighted filing

2024

Assets$97,839
Liabilities$0
Net Assets$97,839
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2021: $163,871Expenses 2021: $172,151Net Income 2021: -$8,2802021Revenue 2024: $77,488Expenses 2024: $45,383Net Income 2024: $32,1052024

Highlighted filing

2024

Revenue$77,488
Expenses$45,383
Net Income$32,105
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$97,839
Liabilities
$0
Net assets
$97,839
Revenue
$77,488
Expenses
$45,383
Net income
$32,105
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.77$0.45$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.87$0.21$1.64$1.72$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 19, 2025
Return Version
2024v5.0
Gross Receipts
$77,488
Mission and Program Overview

Mission

To provide therapeutic mental health services based on interactions between horses and humans.

To provide therapeutic experiences between horses and humans.

Program Services

DescriptionGrantsExpenses
The provision of therapeutic mental health services based on interactions between horses and humans$0$10,814
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LYNN FRALEYPresidentFT$21,380-$21,380
MORGAN FRALEYSecretaryPT$0--
RYAN FRALEYDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Legend Equine Facilitated Therapy Inc
EIN
83-1476643
Phone
5097108171
Address
115 S ASHBURY SUITE 2, MOSCOW, ID 83843

Signing Officer

Name
Lynn Fraley
Title
President
Phone
5097108171
Signed
2025-10-19
Discuss with paid preparer
Yes

Preparer

Firm
Basta and Loos
Address
20819 N SHETLAND RD, COLBERT, WA 99005
Preparer
Richard Basta
Phone
5095993467
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Program Service Exp Equine Therapy and Other;10814|Office Expenses;5471|Travel and Conferences;2831|All other expenses;1406^Total;20522^”

Form 990-EZ, Part I, Line 20

“Prior Period AR Corrections”

Form 990-EZ, Part II, Line 24

“Misc accounts receivable”

Raw XML Appendix168 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/AddressChangeInd0X
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Lynn A Fraley
IRS990EZ/BooksInCareOfDetail/PhoneNum05097108171
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02250 NW 114th AVE SUITE 1P
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MIAMI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033192
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014433
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt032105
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt072
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt086720
IRS990EZ/Form990TotalAssetsGrp/EOYAmt097839
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt077488
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt050014
IRS990EZ/LandAndBuildingsGrp/EOYAmt050014
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt083952
IRS990EZ/NetAssetsOrFundBalancesEOYAmt097839
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt083952
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt097839
IRS990EZ/OccupancyRentUtltsAndMaintAmt03409
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt021380
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LYNN FRALEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MORGAN FRALEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RYAN FRALEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt036706
IRS990EZ/OtherAssetsTotalDetail/EOYAmt033392
IRS990EZ/OtherChangesInNetAssetsAmt0-18218
IRS990EZ/OtherExpensesTotalAmt020522
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To provide therapeutic experiences between horses and humans.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt077488
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The provision of therapeutic mental health services based on interactions between horses and humans
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010814
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt021380
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0ID
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02768
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt045383
IRS990EZ/TotalProgramServiceExpensesAmt010814
IRS990EZ/TotalRevenueAmt077488
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://legendequineassistedpsychotherapy.com
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt077488
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt021460
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0137907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0163871
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0400726
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt0400726
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt077488
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt021460
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0137907
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0163871
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt0400726
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt077488
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt021460
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0137907
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0163871
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0400726
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Program Service Exp Equine Therapy and Other;10814|Office Expenses;5471|Travel and Conferences;2831|All other expenses;1406^Total;20522^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Prior Period AR Corrections
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Misc accounts receivable
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Lynn Fraley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05097108171
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEGEND EQUINE FACILITATED THERAPY INC
ReturnHeader/Filer/BusinessNameControlTxt0LEGE
ReturnHeader/Filer/EIN0831476643
ReturnHeader/Filer/PhoneNum05097108171
ReturnHeader/Filer/USAddress/AddressLine1Txt0115 S ASHBURY SUITE 2
ReturnHeader/Filer/USAddress/CityNm0MOSCOW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083843
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911632128
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BASTA AND LOOS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020819 N SHETLAND RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLBERT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099005
ReturnHeader/PreparerPersonGrp/PhoneNum05095993467
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard Basta
ReturnHeader/ReturnTs02025-10-19T17:54:47-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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