Days End Farm Horse Rescue Inc

Nonprofit profile at a glance

EIN
521759077
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Woodbine, MD, USA
Phone
3018545037
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$3,540,102
Expenses
$2,192,384
Assets
$7,583,653
Liabilities
$1,397,529

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • ERIN CLEMM OCHOA (CEO)

Highest reported compensation

  • ERIN CLEMM OCHOA (CEO): $152,198 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To ensure quality care and treatment of horses through intervention, education and outreach.

What it reported doing in 2024

Outreach programs - defhr's outreach programs are dedicated to raising awareness about the abuse and neglect of horses while promoting responsible equine care. These programs include setting up informational booths at fairs and expos, publishing a monthly volunteer newsletter, posting across our various social media channels and offering consultations for individuals looking to start horse rescues or seeking guidance to improve existing rescue operations. Defhr also participates actively in the Maryland horse council, holds a board position on the Maryland horse industry board representing humane societies, and is a member of the advisory board for the homes for horses coalition. Additionally, we are accredited by the global federation of animal sanctuaries, the thoroughbred aftercare alliance, and the equus foundation. Our commitment to transparency and fiscal responsibility has earned us the highest seals of excellence from guidestar, charity navigator, and the better business bureau. Through our owner2owner (o2o) program, a public safety net, we assist private horse owners who can no longer provide for their horses. This program facilitates the transition of horses to new owners or offers humane euthanasia support, preventing these animals from burdening rescue facilities or suffering further neglect.our robust volunteer program invites individuals to actively participate in the rehabilitation journey, offering training in horse care, stable management, and the rehabilitation of abused and neglected equines. We welcome volunteers as young as five, fostering compassion and leadership skills in both adults and young people.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 70
  • Accountability: 97
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53%; rating input score 53
  • Program expense ratio: 83.4%; rating input score 83
  • Fundraising efficiency: $32.06 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 38.1%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 3.46; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 53% of revenue deployed · 83.4% of spending went to programs
  • Governance: 19 of 20 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $152K · 20 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.