Shining Stars Therapeutic Riding Program Inc

Nonprofit profile at a glance

EIN
113771828
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Gettysburg, PA, USA
Phone
7174519509
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nerve, Muscle and Bone Diseases
Affiliation
Christianity

Official website

Reported finances

Revenue
$955,574
Expenses
$442,378
Assets
$2,485,148
Liabilities
$183,158

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

Leadership & pay

10 people listed

Executive titles in this filing

  • PAM HOFFMAN (PRESIDENT/TR)

Highest reported compensation

  • DOLLY GREENHOLT (EXECUTIVE DI): $66,346 total reported compensation
  • KATHERINE STEPHENS (EXECUTIVE DI): $5,027 total reported compensation

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

Overview

Mission

Provide equine therapy to adults and children with special needs.

What it reported doing in 2024

Seeks to provide therapeutic horsemanship programs to children, adults, and families with special needs in order to improve physical, mental, emotional, and social areas of their lives. The organization exists to embrace the community with hope and unconditional love by serving individuals with special needs in order to develop strength, build confidence, and achieve goals. Families get the therapy they need from the horses they love.

Operating model

Revenue model
Donor-supported. 91% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.9%; rating input score 34
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $17.48 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 53.7%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 5.62; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 16.7% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 18.5% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 26.3% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 33.9% of revenue deployed · 73.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $323K in reported program spending
  • Leadership: top reported pay $66K · 10 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.