Leg Up Therapeutic Riding Center

Nonprofit profile at a glance

EIN
205851043
IRS 990-EZ coverage
2010–2020
Forms available
Form 990-EZ 2020
Location
Pulaski, TN, USA
Phone
9312926137
Rating confidence
Limited
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$13,220
Expenses
$14,760
Assets
$27,201
Liabilities
$2,937

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • REBECCA MCMANUS (Chairman)
  • BARBARA HOLT (Executive Dir.)
  • HEATHER COSTELLO (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Leg up therapeutic riding center uses equine assisted activities to enhance the lives of individuals with disabilites by promoting growth of physical, social, emotional and cognitive areas.

What it reported doing in 2020

In 2020, we served no individuals with disabilities, due to the pandemic. During this year we had a few active volunteers that served the organization to help maintain the facilities.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -11.6%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 60th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 63rd percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.