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Special Methods in Learning Equine Skills Inc

EIN 39-1508173 · Darien, WI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SPECIAL METHODS IN LEARNING EQUINE SKILLS, INC. (SMILES) TRANSCENDS TRADITIONAL THERAPEUTIC METHODS BY OFFERING INDIVIDUALS WITH SPECIAL NEEDS, OF ALL AGES, THE JOY OF PARTICIPATING IN AN EQUINE ASSISTED PROGRAM WHICH PROVIDES SOCIAL, EMOTIONAL, PHYSICAL, AND PERSONAL REWARDS.

Income
$940,477
Spending
$622,186
Spent on programs
71%
Reserves
15.1 months of spending
Largest source of income
donations and private grants, 73%
Employees
8
Volunteers
186
Highest pay
$65,759, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 90% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 15.1 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 34% of income.

  • Income trend

    15 of 15

    Income rose 32% on the year before.

  • Spending floor

    15 of 15

    71% of spending went to programs and raising each dollar of donations cost 10 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 98% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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 (1)
  1. $442,117 spent. EDUCATION AND ADVOCACY - PROVIDES EDUCATION AND THERAPY FOR CHILDREN AND ADULTS WITH DISABILITIES.THERAPEUTIC RIDING TEACHES HORSEMANSHIP SKILLS WHILE USING THERAPEUTIC ACTIVITIES THAT OFFER CHALLENGING RECREATION GEARED TOWARDS THE INDIVIDUAL'S PHYSICAL, EMOTIONAL, SOCIAL AND EDUCATIONAL BENEFITS IN MIND. IN OUR THERAPEUTIC RIDING PROGRAM, PARTICIPANTS LEARN TRUE HORSEMANSHIP SKILLS AS WELL AS FOUNDATIONS FOR LIFE'S ENDEAVORS. THE PATH INTERNATIONAL CERTIFIED INSTRUCTORS DEVELOP CHALLENGING LESSON PLANS THAT INCORPORATE SPECIFIC RIDING SKILLS TO MEET THE UNIQUE NEEDS OF EACH INDIVIDUAL, AND AT THE SAME TIME FOSTER SUCCESS. SMILES RUNS IN FOUR 9 WEEK SESSIONS THROUGHOUT THE YEAR, WHERE CLIENTS TYPICALLY COME ONCE A WEEK FOR A 45 MINUTE RIDING LESSON BASED IN A SMALL GROUP SETTING.HEARTS (HORSE EXPERIENCES & ACTIVITIES RESULTING IN THERAPEUTIC SUCCESS) IS AN UNMOUNTED PROGRAM DESIGNED ON AN INDIVIDUAL BASIS TO ACCOMMODATE EACH STUDENT'S SPECIFIC NEEDS AND GOALS. CLIENTS LEARN HOW TO SAFELY WORK WITH THE HORSES IN A ONE-ON-ONE SETTING WHERE THEY WILL COVER TOPICS SUCH AS HORSE CARE, GROOMING, LEADING, SADDLING, AND SO MUCH MORE! THIS PROGRAM IS TAILORED TO EACH INDIVIDUAL AND THEIR ABILITIES TO ENSURE SUCCESS.CLIENTS TYPICALLY COME ONCE A WEEK FOR A 30 MINUTE LESSON FOR THE DURATION OF A 9 WEEK SESSION, WORKING ONE-ON-ONE WITH A PATH INTERNATIONAL CERTIFIED INSTRUCTOR. THIS IS A GREAT OPTION FOR CLIENTS THAT WANT TO LEARN MORE ABOUT THEIR HORSE OUTSIDE OF RIDING, OR FOR CLIENTS THAT ARE UNABLE TO PHYSICALLY RIDE BUT STILL WANT TO RECEIVE THE THERAPEUTIC BENEFITS OF WORKING WITH THE HORSES.RECREATIONAL RIDES SMILES OFFERS UNIQUE FIELD TRIP-TYPE EXPERIENCES FOR SCHOOLS AND GROUP HOMES CALLED RECREATIONAL RIDES. THE PLANNING OF THE DAY'S ACTIVITIES WILL BE TAILORED PER YOUR REQUESTS. WE CAN ACCOMMODATE UP TO 18 CLIENTS PER VISIT, DIVIDING THEM INTO THREE STATIONS. WHILE ONE GROUP IS LEARNING TO RIDE THE HORSES FOR ONE HALF HOUR, THE REMAINING TWO GROUPS ARE PARTICIPATING IN A SPECIALIZED STATION CONSISTING OF FARM AND HORSE RELATED ACTIVITIES SUCH AS GROOMING, LEADING, HORSE NUTRITION, OR BAKING HORSE COOKIES, ETC. THE LIST GOES ON AND ON SINCE OUR 35 ACRE FACILITY PROVIDES MANY UNIQUE OPPORTUNITIES. AT THE END OF EACH HALF HOUR, THE GROUPS ROTATE ACTIVITY STATIONS SO THAT ALL THE STUDENTS ENJOY THE SAME REWARDING EXPERIENCE. ALL OF THESE ACTIVITIES ADDRESS SENSORY LEVELS, PHYSICAL EXERCISE, ENDURANCE, NURTURING, AND JUST PLAIN FUN! OUR CLIMATE CONTROLLED ARENA ALLOWS US TO OFFER THIS PROGRAM IN ANY WEATHER.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. 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 September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1985.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 October 7, 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.