Civic Intelligence

Kozy Farms Ministry Inc.

EIN 87-3457014 • 501(c)3 • Rossville, GA

Pub. 78 EligibleNTEE D20

Profile

Therapeutic horse riding lessons

768 Neal DrRossville, GA 30741
Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

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

NTEE D20 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.00x

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

NTEE D20 • <$500k nonprofits • Source year 2025

Net Margin

26th percentile

-5.3%

Higher net margin than 26% of similar nonprofits.

NTEE D20 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

NTEE D20 • <$500k nonprofits • Source year 2025

Asset Growth

35th percentile

-10%

Faster asset growth than 35% of similar nonprofits.

NTEE D20 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-38%

Faster revenue growth than 15% of similar nonprofits.

NTEE D20 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$33,737

Down $3,933 (-10%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$33,737

Down $3,933 (-10%) from 2024

Operations
Liabilities / Revenue64th percentileNet Margin26th percentile

Revenue

Down

$74,799

Down $46,668 (-38%) from 2024

Expenses

Down

$78,732

Down $27,993 (-26%) from 2024

Net Income

Down

-$3,933

Down $18,675 (-127%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$40K$30K$20K$10K$0Assets 2022: $696Liabilities 2022: $0Net Assets 2022: $6962022Assets 2023: $22,928Liabilities 2023: $0Net Assets 2023: $22,9282023Assets 2024: $37,670Liabilities 2024: $0Net Assets 2024: $37,6702024Assets 2025: $33,737Liabilities 2025: $0Net Assets 2025: $33,7372025

Highlighted filing

2025

Assets$33,737
Liabilities$0
Net Assets$33,737
Open 2025 Filing

Operations Trend

Revenue Growth15th percentile

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

$150K$100K$50K$0-$50KRevenue 2022: $26,000Expenses 2022: $25,304Net Income 2022: $6962022Revenue 2023: $80,203Expenses 2023: $57,971Net Income 2023: $22,2322023Revenue 2024: $121,467Expenses 2024: $106,725Net Income 2024: $14,7422024Revenue 2025: $74,799Expenses 2025: $78,732Net Income 2025: -$3,9332025

Highlighted filing

2025

Revenue$74,799
Expenses$78,732
Net Income-$3,933
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$33,737
Liabilities
$0
Net assets
$33,737
Revenue
$74,799
Expenses
$78,732
Net income
-$3,933
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.75$0.79$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$1.21$1.07$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.80$0.58$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.26$0.25$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 20, 2026
Return Version
2025v4.0
Gross Receipts
$74,799
Mission and Program Overview

Mission

Therapeutic horse riding lessons

Program Services

DescriptionGrantsExpenses
DEDICATED TO ENRICHING THE LIVES OF INDIVIDUALS WITH AND WITHOUT DISABILITIES THROUGH FRIENDSHIPS WITH HORSES. WE STRIVE TO IMPROVE THE BODIES, MINDS, AND SPIRITS OF RIDERS BY PROV-$78,732
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KRISTINE FOWLERPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Kozy Farms Ministry Inc
EIN
87-3457014
In Care Of
% KRISTINE FOWLER
Phone
4234004914
Address
768 NEAL DR, ROSSVILLE, GA 30741

Signing Officer

Name
Kristine Fowler
Title
President
Phone
4234004914
Signed
2026-02-20
Discuss with paid preparer
Yes

Preparer

Firm
Newlin and Associates
Address
6116 Shallowford Rd Suite 104, Chattanooga, TN 37421
Preparer
Jon C Holden CPA
Phone
4236485095
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 2,714HORSE EXPENSES 36,391FEDERAL REGISTRATION 35CAMP EXPENSES 2,540SUPPLIES 2,797RODEOS 1,671COMMUNICATIONS & TECHNOLOGY 156INTEREST 3,000”

Raw XML Appendix125 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/PersonNm0KRISTINE FOWLER
IRS990EZ/BooksInCareOfDetail/PhoneNum04234004914
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0768 NEAL DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROSSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030741
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt037670
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt033737
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt074799
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3933
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt037670
IRS990EZ/Form990TotalAssetsGrp/EOYAmt033737
IRS990EZ/GrossReceiptsAmt074799
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt037670
IRS990EZ/NetAssetsOrFundBalancesEOYAmt033737
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt037670
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt033737
IRS990EZ/OccupancyRentUtltsAndMaintAmt029428
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KRISTINE FOWLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt049304
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THERAPEUTIC HORSE RIDING LESSONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DEDICATED TO ENRICHING THE LIVES OF INDIVIDUALS WITH AND WITHOUT DISABILITIES THROUGH FRIENDSHIPS WITH HORSES. WE STRIVE TO IMPROVE THE BODIES, MINDS, AND SPIRITS OF RIDERS BY PROV
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt078732
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt078732
IRS990EZ/TotalProgramServiceExpensesAmt078732
IRS990EZ/TotalRevenueAmt074799
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt059949
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt087467
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt068203
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0241619
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt014850
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt034000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt012000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt060850
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0302469
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt074799
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0121467
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt080203
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt026000
IRS990ScheduleA/Total509Grp/TotalAmt0302469
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt074799
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0121467
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt080203
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt026000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0302469
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 2,714HORSE EXPENSES 36,391FEDERAL REGISTRATION 35CAMP EXPENSES 2,540SUPPLIES 2,797RODEOS 1,671COMMUNICATIONS & TECHNOLOGY 156INTEREST 3,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTINE FOWLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04234004914
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOZY FARMS MINISTRY INC
ReturnHeader/Filer/BusinessNameControlTxt0KOZY
ReturnHeader/Filer/EIN0873457014
ReturnHeader/Filer/InCareOfNm0% KRISTINE FOWLER
ReturnHeader/Filer/PhoneNum04234004914
ReturnHeader/Filer/USAddress/AddressLine1Txt0768 NEAL DR
ReturnHeader/Filer/USAddress/CityNm0ROSSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030741
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0933685470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Newlin and Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06116 Shallowford Rd Suite 104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chattanooga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037421
ReturnHeader/PreparerPersonGrp/PhoneNum04236485095
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON C HOLDEN CPA
ReturnHeader/ReturnTs02026-02-20T09:27:34-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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