Special Spirit Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $230,036
- Spending
- $203,493
- Spent on programs
- 90%
- Reserves
- -0.7 months of spending
- Largest source of income
- fees for its services, 61%
- Employees
- 2
- Volunteers
- 28
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 41 out of 100. Higher than 9% of charities in its peer group (diseases, under $250k).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 58% of what it owns.
Living within its means
15 of 15Income exceeded spending by 12% of income.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 66 out of 100. Higher than 57% of charities in its peer group (diseases, under $250k).
Independent board
5 of 250 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $111,687 spent. 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.
- $60,139 spent. 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.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2009.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.