The Heart of the Horse Therapy Ranch

Nonprofit profile at a glance

EIN
300697649
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-T 2022
Location
Clovis, CA, USA
Phone
5592977100
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Other Services - Specialty Animals

Official website

Reported finances

Revenue
$379,198
Expenses
$351,855
Assets
$575,819
Liabilities
$51,761

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Carey Adams (Vice President)
  • Guy Adams (President)

Highest reported compensation

  • Carey Adams (Vice President): $49,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary exempt purpose of the organization is to provide equine-assisted therapy services to special needs children and adults with suitable horses and other animals.

What it reported doing in 2025

In 2017, The Heart of the Horse Therapy Ranch conducted over 1500 equine-assisted therapy sessions for children and adults with special needs at the ranch. We also worked with at least 10 military veterans in one way or another at the ranch, some for equine-assisted therapy, others serving as volunteers. The Heart of the Horse also provided services to Valley Children's Hospital two times in 2017 as well as participating in other events for people with disabilities.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 84
  • Accountability: 46
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.3%; rating input score 91
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 21st percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.2%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 91.3% of revenue deployed · 98.4% of spending went to programs
  • Governance: 5 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $352K in reported program spending
  • Leadership: top reported pay $49K · 8 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.