SPECIAL SPIRIT INC

EIN: 262504871 501(c)(3) Diseases & Disorders

SUNLAND, CA

Total Revenue
$230,036
Total Expenses
$203,493
Total Assets
$164,346
Net Assets
$69,783
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2008
Legal Domicile
CA
Principal Officer
Eva Lund
Phone
3234285005
Tax Period
2025-01-01 to 2025-12-31

SPECIAL SPIRIT INC, founded in 2008, is a small nonprofit in the Diseases & Disorders sector that reported $230K in total revenue in fiscal year 2025. Expenses of $203K left a modest 12% surplus.

Mission

The organization's mission is to provide inclusive adaptive riding and equine-assisted programs that promote physical strength, emotional well-being, personal growth, and social connection. Through mounted and ground-based equine activities, the organization serves children and adults with disabilities, individuals experiencing emotional or behavioral challenges, and community members seeking healing and developmental support.

Program Service Accomplishments

Program 1
Expenses: $111,687 Revenue: $102,829

The Adaptive Riding Program provides therapeutic horseback riding instruction to children and adults with physical, cognitive, developmental, and emotional disabilities. Instruction is delivered by...

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The Adaptive Riding Program provides therapeutic horseback riding instruction to children and adults with physical, cognitive, developmental, and emotional disabilities. Instruction is delivered by trained staff and supported by volunteers to ensure participant safety and individualized assistance. In May 2025, the organization hired a Program & Operations Manager to strengthen program oversight, scheduling, and outreach. As a result, rider enrollment increased from 42 riders in 2024 to 63 riders in 2025, representing 50% growth year-over-year. During 2025, the program delivered 1,159 mounted lessons to 63 unique riders. Lessons are designed to improve balance, coordination, core strength, motor planning, communication skills, confidence, and social engagement. Approximately 28 regular volunteers assist weekly with lessons and horse care, contributing an estimated 2.5 hours per shift and supporting individualized instruction and program safety. Participants are referred through partnerships including the Regional Center, Los Angeles County Department of Mental Health, Los Angeles County Department of Children and Family Services, and community referrals. The organization maintains established safety protocols, instructor standards, and horse welfare practices to ensure program effectiveness.

Program 2
Expenses: $60,139 Revenue: $37,840

The Equine Assisted Learning & Healing Program provides structured ground-based equine sessions designed to promote emotional regulation, resilience, communication skills, and personal development...

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The Equine Assisted Learning & Healing Program provides structured ground-based equine sessions designed to promote emotional regulation, resilience, communication skills, and personal development. Programs serve youth and adults experiencing emotional, behavioral, or life challenges. In 2025, the organization provided 38 rehabilitation group sessions for Annandale and expanded services to Pinnacle beginning in June 2025. Services continued for Grandview under renewed grant funding. Additional programming included community-based workshops, private sessions, and a four-day youth camp (Horses in the Hood). The program structure emphasizes experiential learning through guided horse interaction, teamwork exercises, and leadership development. All sessions are conducted under established safety and animal welfare standards. Participant referrals are received through public agencies and community partners, including the Regional Center, Los Angeles County Department of Mental Health, and Los Angeles County Department of Children and Family Services.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $89,857
Program Service Revenue $140,179
Investment Income $0
Other Revenue $0
TOTAL REVENUE $230,036

Expense Breakdown

Grants Paid $0
Salaries & Benefits $36,840
Fundraising Expenses $0
Program Expenses $171,826
Other Expenses $166,653
TOTAL EXPENSES $203,493

Year-over-Year Comparison

2025 2024 Change
Revenue $230,036 N/A N/A
Expenses $203,493 N/A N/A
Net Income $26,543 $0 N/A
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
6
Independent Members
N/A
Employees
2
Volunteers
28

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
6
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Eva Lund Founder/Executive Director 40.00
Officer
$0 $0 $0
Elizabeth Marx Secretary 20.00
Officer
$0 $0 $0
Mark Lechler Finance 5.00
Officer
$0 $0 $0
YANGZOM BRAUEN Fundraising 10.00
Officer
$0 $0 $0
CHARLENE MASON GALLEGO Outreach 10.00
Officer
$0 $0 $0
KELLY MARINO Outreach 5.00
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $230,036 $203,493 $164,346 $26,543
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