Chagrin Valley Pha Horse Shows Inc
Nonprofit profile at a glance
- EIN
- 237275317
- IRS 990 coverage
- 2015–2025
- Forms available
- Form 990 2025, Form 990-EZ 2021
- Location
- Chagrin Falls, OH, USA
- Phone
- 4404618148
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Wildlife Sanctuary, Refuge
Reported finances
- Revenue
- $559,432
- Expenses
- $572,467
- Assets
- $64,387
- Liabilities
- $282,920
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
People named in this filing
- REBECCA BRAYTON-MCNISH (CO-CHAIRPERSON)
- TARA CICORA (TRUSTEE)
- LUCINDA FANTA (TRUSTEE)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Host a first-class charity show to raise funds to donate to charity and to educate the public about equine sports and the equestrian industry in northeast Ohio.
What it reported doing in 2025
The chagrin valley pha horse show (cvphahs) is home to north america's first show-jumping grand prix and is one of the nation's top charity shows. Its mission is to support local charities, host a world-class equestrian event and educate the public about horse sports. The chagrin valley pha horse show supports a myriad of charities and is a close collaborator with fieldstone farm therapeutic riding center. They support that organization by hosting more than 200 riders and their equine partners for its annual riders with disabilities horse show. The covid-19 pandemic caused a disruption, but the chagrin valley pha horse show is in the process of rebuilding its charitable support base with many other local organizations.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 95
- Transparency & Controls: 64
- Accountability: 76
- Sustainability: 22
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.3%; rating input score 97
- Program expense ratio: 95.1%; rating input score 95
- Fundraising efficiency: $114.43 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 15th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.3%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 0.11; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 4.39; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: -5.2% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -6.5% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -17.6% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 97.3% of revenue deployed · 95.1% of spending went to programs
- Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $544K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 9 filing years from 2015 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 24/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 1/100.