Windwalkers Equine Assisted Learning And

Nonprofit profile at a glance

EIN
383716992
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Carbondale, CO, USA
Phone
9709632909
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$688,674
Expenses
$1,017,885
Assets
$1,653,502
Liabilities
$832,807

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DIANE TANNER (VICE PRESIDENT)
  • GINGER OPP (EXECUTIVE DIRECTOR)
  • MICHELLE MUETHING (PRESIDENT)

Highest reported compensation

  • ELIZABETH GUSICK (PROGRAM DIRECTOR): $101,200 total reported compensation
  • GINGER OPP (EXECUTIVE DIRECTOR): $51,385 total reported compensation

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

Overview

Mission

To provide a variety of equine assisted therapies and assisted learning opportunities to aid in the development and growth of those with physical, neurological, emotional, behavioral or psychological challenges.

What it reported doing in 2025

The organization provides equine-assisted learning, adaptive riding, and therapeutic riding services for individuals with physical or cognitive disabilities, those experiencing behavioral, educational, or social challenges, and participants seeking educational enrichment, promoting physical, emotional, social, and educational development.

Operating model

Revenue model
Donor-supported. 74% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: $19.49 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 25th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -47.8%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 22.8% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $907K in reported program spending
  • Leadership: top reported pay $101K · 9 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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 — Sustainability: Operating margin scored 2/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.