Civic Intelligence

American Riding Club for the Handicapped

EIN 95-3474800 • 501(c)3 • Hemet, CA

Profile

Therapy for the handicapped and providing affordable housing for low income families.

35048 Lynch LaneHemet, CA 92544

n/A

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

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 2023

Net Margin

74th percentile

22%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

40th percentile

0.1%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

126%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,150,449

Up $4,544 (+0.1%) from 2022

Liabilities

Up

$4,572

Up $4,329 (+1781%) from 2022

Net Assets

Up

$3,145,877

Up $215 (+0.0%) from 2022

Revenue

Up

$32,177

Up $17,954 (+126%) from 2022

Expenses

Down

$25,177

Down $2,195 (-8.0%) from 2022

Net Income

Up

$7,000

Up $20,149 (+153%) from 2022

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $730,681Liabilities 2011: $0Net Assets 2011: $730,6812011Assets 2012: $707,195Liabilities 2012: $0Net Assets 2012: $707,1952012Assets 2013: $668,024Liabilities 2013: $0Net Assets 2013: $668,0242013Assets 2014: $606,384Liabilities 2014: $0Net Assets 2014: $606,3842014Assets 2015: $585,005Liabilities 2015: $4,022Net Assets 2015: $580,9832015Assets 2016: $2,903,409Liabilities 2016: $243Net Assets 2016: $2,903,1662016Assets 2017: $3,165,945Liabilities 2017: $3,748Net Assets 2017: $3,162,1972017Assets 2018: $3,167,999Liabilities 2018: $6,303Net Assets 2018: $3,161,6962018Assets 2019: $3,145,671Liabilities 2019: $5,182Net Assets 2019: $3,140,4892019Assets 2020: $3,127,564Liabilities 2020: $243Net Assets 2020: $3,127,3212020Assets 2021: $3,158,588Liabilities 2021: $243Net Assets 2021: $3,158,3452021Assets 2022: $3,145,905Liabilities 2022: $243Net Assets 2022: $3,145,6622022Assets 2023: $3,150,449Liabilities 2023: $4,572Net Assets 2023: $3,145,8772023

Highlighted filing

2023

Assets$3,150,449
Liabilities$4,572
Net Assets$3,145,877

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $889Expenses 2011: $51,625Net Income 2011: -$50,7362011Revenue 2012: $671Expenses 2012: $24,157Net Income 2012: -$23,4862012Revenue 2013: $8,831Expenses 2013: $48,002Net Income 2013: -$39,1712013Revenue 2014: $697Expenses 2014: $62,337Net Income 2014: -$61,6402014Revenue 2015: $1,916Expenses 2015: $27,317Net Income 2015: -$25,4012015Revenue 2016: $2,343,812Expenses 2016: $21,629Net Income 2016: $2,322,1832016Revenue 2017: $287,711Expenses 2017: $28,680Net Income 2017: $259,0312017Revenue 2018: $22,814Expenses 2018: $18,351Net Income 2018: $4,4632018Revenue 2019: $2Expenses 2019: $20,897Net Income 2019: -$20,8952019Revenue 2020: $6,976Expenses 2020: $20,144Net Income 2020: -$13,1682020Revenue 2021: $57,041Expenses 2021: $26,820Net Income 2021: $30,2212021Revenue 2022: $14,223Expenses 2022: $27,372Net Income 2022: -$13,1492022Revenue 2023: $32,177Expenses 2023: $25,177Net Income 2023: $7,0002023

Highlighted filing

2023

Revenue$32,177
Expenses$25,177
Net Income$7,000

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 31, 2024
Return Version
2023v5.1
Gross Receipts
$33,491
Mission and Program Overview

Mission

Therapy for the handicapped

Therapy for the handicapped and providing affordable housing for low income families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$379,364$378,918▼ $446
Land, Buildings, and Equipment, Net$336,334$336,334→ $0
Cash and Non-Interest-Bearing Accounts$33,838$47,415▲ $13,577
Prepaid Expenses and Deferred Charges$1,340$0▼ $1,340
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,145,905$3,150,449▲ $4,544
Other Assets Total$2,395,029$2,387,782▼ $7,247
Liabilities
Accounts Payable and Accrued Expenses$243$3,973▲ $3,730
Other Liabilities-$599-
Total Liabilities$243$4,572▲ $4,329
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,145,662$3,145,877▲ $215
Total Net Assets Fund Balance$3,145,662$3,145,877▲ $215
Total Liabilities and Net Assets / Fund Balance$3,145,905$3,150,449▲ $4,544

Asset Categories

AssetBook ValueDepreciationBasis
Land$336,334-$336,334
Equipment-$18,000$18,000
Other Assets Org$2,387,782--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lorraine Frosty KaiserPresident
Dorothy JonesVice President
David JonesDirector
Gerald KaiserDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$18,053
Program Service Revenue
$-3,398
Investment Income
$8,500
Other Revenue
$9,022
All Other Contributions
$18,053
Change in Net Assets
$7,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,177
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$6,361-$6,361
All Other Expenses$1,290$2,444-$3,734
Other Expenses$3,087--$3,087
Total Functional Expenses$16,372$8,805$0$25,177
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Income Tax$95
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

David and dorothy jones-marriedgerald and lorraine kaiser-married

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the president and the board of directors receives it prior to filing it with the internal revenue service.

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

The conflict of interest policy is not written but requires disclosure of conflict of interest on appointment of new directors or when a conflict arises.

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

Currently the president is not receiving a salary.

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

Currently the organization does not have any paid employees.

Form 990, Part VI, Section C, Line 19

FORM 990

Filing and Contact Details

Filer

Filer Name
American Riding Club for the Handicapped
EIN
95-3474800
Phone
9517673279
Address
35048 LYNCH LANE, HEMET, CA 92544

Signing Officer

Name
Lorraine Frosty Kaiser
Title
President
Signed
2024-07-31
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
17

Preparer

Firm
Robert Lopez Accountancy Corporation
Address
1442 Irvine Blvd Ste 227, Tustin, CA 92780
Preparer
Robert Lopez
Phone
7147319009
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

FEDERAL TAXES: Column (A) - Total = $1685; Column (B) - Program Services = $0; Column (C) - Management & General = $1685; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

STATE TAX: Column (A) - Total = $759; Column (B) - Program Services = $0; Column (C) - Management & General = $759; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

WASTE REMOVAL: Column (A) - Total = $1290; Column (B) - Program Services = $1290; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

2022 FORM 109 TAX = $284

Form 990, Part XI, Line 9

Donated services = -$7000

Form 990, Part XI, Line 9

PENALTIES-2022 = -$50

Form 990, Part XI, Line 9

PENALTIES-2023 = -$19

Form 990, Part XII, Line 2C

The president assumes responsibility for the compilation of the organization's financial statements and the board of directors selects the independent accountant.

84 New Ethic LLC

The following nonprofit organizations are members of 84 new ethic llc that is associated with 84 units of afforable housing at the great park in irvine, califorina:american riding club for the handicapped (arch)orange county community housing corporationsbc community homeless coalition in 2023 arch received the following income from 84 new ethic llc.reported on part vii-statement of revenuehard land lease rent 7,857 less operating expenses (11,255) ------- (3,398) =======residual receipt rent-form 990-t 10,366 =======on march 14, 2021 84 new ethic llc purchased the paramount family housing partners l.p.(tenant)promissory note from heritage fields el toro, llc with a value of $14,875,215 for $625,000 per a purchase and sale agreement dated january 11, 2016. The note is due from the tenant, bears no interest, matures on may 27,2073 and is paid from residual receipts. The deferred value is being reported as an in-kind contribution between march 14,2021 and may 27, 2073.arch's 20% share of the in-kind contribtion for 2023 is $11,053.

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IRS990/Desc0Like a Phoenix rising from the ashes, The American Riding Club for the Handicapped(ARCH) has dusted off the ash from the fire of the last year and slowly pulled its program into operation once again. Although much smaller than it was, ARCH managed to serve some of its student population. This was done with the help of friends and volunteers who volunteered the use of their horses. They trailered in their horses and donated their time and talents to help the disabled work toward their therapy goals. Finding the right horses to replace the ARCH horses that died during the fire has been a challenge. Not just any horse can be a therapy horse. Many horses were volunteered, and a few were chosen as suitable for the challenge. The ARCH horse has to be able to tolerate the sounds a deaf student makes, and tolerate the inquisitive touching of a blind student as well as the sound of a bell to guide that student through a pattern of obstacles. It has to be able to tolerate the off balance or sudden movement a person with Cerebral Palsy might make. We werent able to serve all our former students, because of not having the correct horse for them, but those that we did serve were thankful for the chance to ride again. ARCH will continue to scout for horses that are able to meet the requirements needed to serve the disabled. For over 8 years ARCH has been a member of an affordable housing project called 84 New ETHIC LLC., which provides housing for low income families. Besides the affordable housing units, ARCH continues to provide a housing location for a disabled couple, displaced by a fire that destroyed their home. Our hopes for this couple is that their loss claim against the company that caused the fire will be settled soon. Until then, ARCH will continue to provide a housing location for them as they have no place to go, and no money to replace the home they lost in the fire.ARCH realizes that housing for the disabled is a much needed item and our mission to fund this ,is still a work in progress. ARCH is truly rising from the ashes and moving on to a better and more prosperous new year.
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17857
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IRS990/RentalIncomeOrLossGrp/RealAmt09022
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0470
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt087037
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt07857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt039285
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomePYPct00.05810
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-55630
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0105142
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt018000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018000
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0503
IRS990ScheduleD/LandGrp/BookValueAmt0336334
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0336334
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02387782
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT IN 84 NEW ETHIC LLC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1STATE INCOME TAX
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0336334
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02387782
IRS990ScheduleD/TotalLiabilityAmt0599
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID AND DOROTHY JONES-MARRIEDGERALD AND LORRAINE KAISER-MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE PRESIDENT AND THE BOARD OF DIRECTORS RECEIVES IT PRIOR TO FILING IT WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS NOT WRITTEN BUT REQUIRES DISCLOSURE OF CONFLICT OF INTEREST ON APPOINTMENT OF NEW DIRECTORS OR WHEN A CONFLICT ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CURRENTLY THE PRESIDENT IS NOT RECEIVING A SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CURRENTLY THE ORGANIZATION DOES NOT HAVE ANY PAID EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FEDERAL TAXES: Column (A) - Total = $1685; Column (B) - Program Services = $0; Column (C) - Management & General = $1685; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7STATE TAX: Column (A) - Total = $759; Column (B) - Program Services = $0; Column (C) - Management & General = $759; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WASTE REMOVAL: Column (A) - Total = $1290; Column (B) - Program Services = $1290; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt92022 FORM 109 TAX = $284
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DONATED SERVICES = -$7000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PENALTIES-2022 = -$50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PENALTIES-2023 = -$19
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13THE PRESIDENT ASSUMES RESPONSIBILITY FOR THE COMPILATION OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE BOARD OF DIRECTORS SELECTS THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14THE FOLLOWING NONPROFIT ORGANIZATIONS ARE MEMBERS OF 84 NEW ETHIC LLC THAT IS ASSOCIATED WITH 84 UNITS OF AFFORABLE HOUSING AT THE GREAT PARK IN IRVINE, CALIFORINA:AMERICAN RIDING CLUB FOR THE HANDICAPPED (ARCH)ORANGE COUNTY COMMUNITY HOUSING CORPORATIONSBC COMMUNITY HOMELESS COALITION IN 2023 ARCH RECEIVED THE FOLLOWING INCOME FROM 84 NEW ETHIC LLC.REPORTED ON PART VII-STATEMENT OF REVENUEHARD LAND LEASE RENT 7,857 LESS OPERATING EXPENSES (11,255) ------- (3,398) =======RESIDUAL RECEIPT RENT-FORM 990-T 10,366 =======ON MARCH 14, 2021 84 NEW ETHIC LLC PURCHASED THE PARAMOUNT FAMILY HOUSING PARTNERS L.P.(TENANT)PROMISSORY NOTE FROM HERITAGE FIELDS EL TORO, LLC WITH A VALUE OF $14,875,215 FOR $625,000 PER A PURCHASE AND SALE AGREEMENT DATED JANUARY 11, 2016. THE NOTE IS DUE FROM THE TENANT, BEARS NO INTEREST, MATURES ON MAY 27,2073 AND IS PAID FROM RESIDUAL RECEIPTS. THE DEFERRED VALUE IS BEING REPORTED AS AN IN-KIND CONTRIBUTION BETWEEN MARCH 14,2021 AND MAY 27, 2073.ARCH'S 20% SHARE OF THE IN-KIND CONTRIBTION FOR 2023 IS $11,053.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1484 NEW ETHIC LLC
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ORANGE COUNTY COMMUNITY HOUSING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0953221290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOW INCOME HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0501 N GOLDEN CIRCLE DRIVE
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