2024-03-29T17:54:48-05:00 2023-06-30 941585562 PISENTI & BRINKER LLP 201 FIRST STREET SUITE 208 PETALUMA CA 94952 990 2022-07-01 680404917 GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER INC GIAN 7077698900 1390 N MCDOWELL BLVD G 331 PETALUMA CA 94954 ELIZABETH PORZIG EXECUTIVE DIRECTOR 7077698900 2024-03-28 1 ELIZABETH PORZIG 999009999 1 ALICIA CERRUTI P01247967 7077629900 2024-03-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH PORZIG 1390 N MCDOWELL BLVD SUITE G 331 PETALUMA CA 94954 1068172 0 X HTTP://WWW.GIANTSTEPSRIDING.ORG X 1997 CA GIANT STEPS IS DEDICATED TO ENRICHING LIVES THROUGH THE POWER OF HORSES, TEAM, AND COMMUNITY. THROUGH THE EXCELLENCE OF OUR EQUINE ASSISTED PROGRAMS, PEOPLE OF ALL AGES, MEANS, AND CHALLENGES EXPERIENCE THE EXTRAORDINARY BENEFITS OF THERAPEUTIC RIDING AND ACTIVITIES. 7 7 18 136 0 0 824108 760354 127402 193265 45985 68721 21943 -18940 1019438 1003400 0 0 0 0 591349 663364 0 0 195681 415487 522689 1006836 1186053 12602 -182653 3469419 3580723 97177 185447 3372242 3395276 X GIANT STEPS IS DEDICATED TO ENRICHING LIVES THROUGH THE POWER OF HORSES, TEAM, AND COMMUNITY. THROUGH THE EXCELLENCE OF OUR EQUINE ASSISTED PROGRAMS, PEOPLE OF ALL AGES, MEANS, AND CHALLENGES EXPERIENCE THE EXTRAORDINARY BENEFITS OF THERAPEUTIC RIDING AND ACTIVITIES. 0 0 754322 193265 THERAPEUTIC HORSEBACK RIDING AND RELATED EQUINE PROGRAMMING FOR CHILDREN AND ADULTS LIVING WITH PHYSICAL, MENTAL, COGNITIVE, DEVELOPMENTAL, AND EMOTIONAL DISABILITIES. GIANT STEPS ALSO SERVES VETERANS AND MEMBERS OF THE MILITARY AS WELL AS INDIVIDUALS FACING EMOTIONAL CHALLENGES. 754322 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 18 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ELIZABETH PORZIG EXECUTIVE DIRECTOR 7077698900 1390 N MCDOWELL BLVD SUITE G 331 PETALUMA CA 94954 DEBRA BERESINI SECRETARY 6.00 X X 0 0 0 TONI FORSBERG CHAIR 6.00 X X 0 0 0 DEAN MCCAULEY TREASURER 6.00 X X 0 0 0 ABRA ANNES SILLS LEFT MAY 2023 DIRECTOR 6.00 X 0 0 0 BEN KARPILOW LEFT MAY 2023 DIRECTOR 6.00 X 0 0 0 ZE FIGUEIRINHAS DIRECTOR 6.00 X 0 0 0 JULIE ATWOOD DIRECTOR 6.00 X 0 0 0 CINDI PEREZ JOINED 2022 DIRECTOR 6.00 X 0 0 0 CHRIS WANG DIRECTOR 6.00 X 0 0 0 BETH PORTER LEFT JUNE 2023 EXEC. DIR 40.00 X 164296 0 0 ELIZABETH PORZIG EXEC. DIR 40.00 X 0 0 0 164296 0 0 1 0 1 0 0 209678 550676 52058 760354 THERAPEUTIC RIDING 624100 193265 193265 193265 54361 54361 19749 0 5389 19749 -5389 14360 14360 32205 209678 59383 -27178 -27178 8238 0 8238 8238 1003400 193265 0 49781 206115 126577 25549 53989 384056 233457 50738 99861 16236 11781 4455 6703 654 6049 50254 33257 3096 13901 1121 948 173 33525 33525 104954 46990 56629 1335 1271 600 58 613 40904 17755 21314 1835 134669 128611 4090 1968 3008 322 1596 1090 15943 14964 874 105 65866 65866 60793 28427 22633 9733 SUPPLIES AND EQUIPMENT 60635 44113 9726 6796 1186053 754322 236050 195681 496214 321398 14400 16123 425 3777 1216422 914223 373454 302199 2569228 2843875 0 109049 3469419 3580723 75459 58538 21718 17188 0 109721 97177 185447 X 3356586 3395276 15656 0 3372242 3395276 3469419 3580723 -182653 200537 5150 0 X 0 1 X 0 0 X 1075744 1083634 1565461 824108 760354 5309301 358891 196465 103219 127402 193265 979242 1434635 1280099 1668680 951510 953619 6288543 5275 5000 42492 74857 36818 164442 0 5275 5000 42492 74857 36818 164442 6124101 39792 42416 475982 45985 68721 672896 39792 42416 475982 45985 68721 672896 41526 9508 4800 39184 8238 103256 1515953 1332023 2149462 1036679 1030578 7064695 0.86690 0.86490 0.09520 0.09800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 975739 678676 297063 158231 153095 5136 82452 82452 0 302199 LEASE LIABILITY 109721 109721 X 1214476 200537 5150 205687 1008789 -5389 -5389 1003400 1191442 5389 5389 1186053 0 1186053 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D). HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION COMMONLY REFERRED TO AS UNRELATED BUSINESS INCOME. NO INCOME TAX PROVISION HAS BEEN RECORDED SINCE MANAGEMENT DETERMINED THAT THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION DETERMINES WHETHER ITS TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY BASED ON THE TECHNICAL MERITS OF THE POSITIONS. AS OF JUNE 30, 2023, THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS AND HAS CONCLUDED NO RESERVE FOR UNCERTAIN TAX POSITIONS IS REQUIRED. THE ORGANIZATION'S EXEMPT ORGANIZATION INFORMATION RETURNS ARE SUBJECT TO REVIEW THROUGH THREE YEARS AFTER THE DATE OF FILING FOR FEDERAL AND FOUR YEARS AFTER THE DATE OF FILING FOR STATE. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS SHOWN ON FORM 990, PART VIII, LINE 7C -5,389. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS SHOWN ON FORM 990, PART VIII, LINE 7C 5,389. FARM TO STABLE 95741 78891 16850 0 0 23876 27424 CHARITY CLASSIC 83827 78027 5800 0 0 674 1 62315 52760 9555 0 5601 1808 241883 209678 32205 29477 29906 59383 -27178 X X 0 0 0 0 0 0 0 0 0 BETH PORTER LEFT JUNE 2023 EXEC. DIR 164296 0 0 0 0 0 0 0 0 0 164296 0 0 0 X 3966 FAIR MARKET VALUE X TRIP AND EXPERIENCE RELATED VOUCHERS 35 31260 RETAIL MARKET VALUE X FOOD AND DRINKS 16 13611 RETAIL MARKET VALUE X ADVERTISING 9 3221 NON-PROFIT DISCOUNT 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY OUR CPA FIRM, REVIEWED AND APPROVED BY MANAGEMENT, AND PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD PERIODICALLY MONITORS POTENTIAL CONFLICT OF INTEREST ISSUES AND ARE INSTRUCTED TO REPORT ANY INTERIM CONFLICTS AS THEY ARISE. THEY ARE ALSO REQUIRED TO ABSTAIN FROM VOTING ON ANY MATTER PRESENTED IF A CONFLICT OR PERCEIVED CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS SALARIES FOR ALL POSITIONS USING DATA FROM THE ANNUAL FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS, WHICH CONSISTS OF 600 NON-PROFIT ORGANIZATIONS IN NORTHERN CALIFORNIA WITH DETAILED INFORMATION ON SALARIES AND BENEFITS, BROKEN OUT BY COUNTY, BUDGET SIZE, INDUSTRY AND OTHER FACTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND AUDIT AVAILABLE UPON REQUEST. SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION GIANT STEPS THERAPEUTIC EQUESTRIAN CENTER, INC. 1390 N. MCDOWELL BLVD, SUITE G #331 PETALUMA, CA 94954 EMPLOYER IDENTIFICATION NUMBER: 68-0404917 FOR THE YEAR ENDING JUNE 30, 2023 GIANT STEPS EQUESTRIAN CENTER IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).