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Friends of the Gunpowder Falls State Park Graham Area

EIN 52-2326122 · Glen Arm, MD

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

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceGood71 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO INTRODUCE PEOPLE TO HORSES IN AN ALL INCLUSIVE AND EDUCATIONAL ENVIRONMENT. OUR GOAL IS TO EDUCATE THE MIND, IMPROVE THE BODY AND LIFT THE SPIRITS OF LOCAL CHILDREN AND ADULTS, REGARDLESS OF INCOME OR (DIS)ABILITY, THROUGH THE JOY OF HORSES.

Income
$548,931
Spending
$507,926
Spent on programs
90%
Reserves
1.4 months of spending
Largest source of income
fees for its services, 90%
Employees
10
Volunteers
30
Highest pay
$126,203, 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

Good: 75 out of 100. Higher than 43% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.4 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 7% of income.

  • Income trend

    15 of 15

    Income rose 17% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 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

Good: 71 out of 100. Higher than 69% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    6 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed 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. $454,666 spent. THE ORGANIZATION OPERATES THE GRAHAM EQUESTRIAN CENTER WHICH IS AN EQUINE EDUCATION CENTER LOCATED IN GUNPOWDER FALLS STATE PARK, MARYLAND. PROGRAM SERVICES INCLUDE EDUCATION PROGRAMS SUCH AS LESSONS AND CAMPS. OUR OUTREACH PROJECTS INCLUDE JOINS- A PROGRAM RUN BY THE BALTIMORE CITY POLICE FOR AT RISK YOUTH. THEY LEARN LIFE SKILLS, FARM WORK, CARING FOR HORSES AND RIDING. EMERGE- A PROGRAM TO TEACH WORK SKILLS. CITY NEIGHBORS HIGH SCHOOL- ANOTHER PROGRAM FOR TEACHING WORK SKILLS AND ETHICS. TRELLIS- A PROGRAM FOR STUDENTS WITH DIFFERENT PHYSICAL AND MENTAL CHALLENGES THAT LEARN HORSE INTERACTION AND LIGHT HORSE KEEPING SKILLS. SCOUTS AND 4H- TO EARN MERIT BADGES. WE ALSO HOST HORSE DISCOVERY DAYS WHICH ARE FREE AND OPEN TO THE PUBLIC TO COME PET, GROOM AND LEARN ABOUT HORSES. WE ALSO WORK TO PROMOTE THE EQUINE INDUSTRY BY SUPPORTING THE MARYLAND STATE FAIR'S HORSELAND TENT AND BALTIMORE COUNTIES AGRICULTURE EVENT.

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 October 2001.

    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.