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    <ReturnTs>2025-01-18T15:25:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264267562</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PAYROLL &amp; TAX SOLUTIONS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8812 RED OAK DRIVE</AddressLine1Txt>
        <CityNm>Saint Louis</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>631261934</ZIPCd>
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    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>270544576</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPECIAL HORSES INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% WENDI NECKAMEYER</InCareOfNm>
      <BusinessNameControlTxt>SPEC</BusinessNameControlTxt>
      <PhoneNum>3143038368</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4376 MARYLAND AVENUE STE A7</AddressLine1Txt>
        <CityNm>Saint Louis</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>63108</ZIPCd>
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      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>3143038368</PhoneNum>
      <SignatureDt>2025-01-20</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>VIRGIL N BOURAS</PreparerPersonNm>
      <PTIN>P00742793</PTIN>
      <PhoneNum>3148433702</PhoneNum>
      <PreparationDt>2025-01-18</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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        <BusinessNameLine1Txt>SPECIAL HORSES</BusinessNameLine1Txt>
      </DoingBusinessAsName>
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      <USAddress>
        <AddressLine1Txt>4376 MARYLAND AVENUE</AddressLine1Txt>
        <CityNm>Saint Louis</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>63108</ZIPCd>
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      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.specialhorses.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2010</FormationYr>
      <LegalDomicileStateCd>MO</LegalDomicileStateCd>
      <ActivityOrMissionDesc>We provide fundraising opportunities marketing assistance educational opportunities community outreach for registered 501(c) (3) organizations involved with equine rescue rehabilitation and retirement.</ActivityOrMissionDesc>
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      <CYTotalRevenueAmt>21916</CYTotalRevenueAmt>
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      <CYGrantsAndSimilarPaidAmt>19119</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
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      <CYOtherExpensesAmt>2183</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>24281</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>21302</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>640</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>614</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>5024</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>5638</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>5024</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>5638</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>We provide fundraising opportunities marketing assistance educational opportunities community outreach for registered 501(c) (3) organizations involved with equine rescue rehabilitation and retirement.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>21302</ExpenseAmt>
      <GrantAmt>19119</GrantAmt>
      <RevenueAmt>21916</RevenueAmt>
      <Desc>WE DISPERSED $21,302.00 TO 20 DIFFERENT EQUINE WELFARE ORGANIZATIONS LOCATED IN THE UNITED STATES TO FURTHER THEIR CHARITABLE ENDEAVORS.</Desc>
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      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
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      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
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      <LoanOutstandingInd>false</LoanOutstandingInd>
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      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
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      <PartialLiquidationInd>false</PartialLiquidationInd>
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      <ScheduleORequiredInd>true</ScheduleORequiredInd>
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      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
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      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
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      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
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      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
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        <PersonNm>WENDI NECKAMEYER</PersonNm>
        <PhoneNum>3143038368</PhoneNum>
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          <CityNm>Saint Louis</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>63108</ZIPCd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DEBBIE RAINBOW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>KATHERYN DENNIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEAN RIGHTMIRE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>WENDI S NECKAMEYER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
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      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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      <AllOtherContributionsAmt>1948</AllOtherContributionsAmt>
      <TotalContributionsAmt>21916</TotalContributionsAmt>
      <ContriRptFundraisingEventAmt>19968</ContriRptFundraisingEventAmt>
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        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
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        <TotalRevenueColumnAmt>21916</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
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      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
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        <ProgramServicesAmt>19119</ProgramServicesAmt>
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      <FeesForServicesAccountingGrp>
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        <ProgramServicesAmt>250</ProgramServicesAmt>
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        <ProgramServicesAmt>1933</ProgramServicesAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>21302</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>5638</EOYAmt>
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        <EOYAmt>5638</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>5638</EOYAmt>
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        <EOYAmt>5638</EOYAmt>
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        <EOYAmt>5638</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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        <CurrentTaxYearMinus3YearsAmt>18081</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19550</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24921</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21916</CurrentTaxYearAmt>
        <TotalAmt>108701</TotalAmt>
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      <PublicSupportTotal170Amt>108701</PublicSupportTotal170Amt>
      <TotalSupportAmt>108701</TotalSupportAmt>
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      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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      <PaidStaffOrManagementInd>false</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>false</DirectContactLegislatorsInd>
      <RalliesDemonstrationsInd>false</RalliesDemonstrationsInd>
      <OtherActivitiesInd>false</OtherActivitiesInd>
      <NotDescribedSection501c3Ind>false</NotDescribedSection501c3Ind>
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        <Event1Nm>AUCTION</Event1Nm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 FORM 990 GOVERNING BODY REVIEW. FINAL DRAFT OF FORM 990 IS SENT VIA EMAIL TO ALL BOARD MEMBERS FOR REVIEW BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL HORSES, INC. HAS A WRITTEN CONFLICT OF INTEREST POLICY STATING THAT NO ONE ON ITS BOARD OF DIRECTORS SITS ON THE BOARD OF ANY ORGANIZATION THAT RECEIVES ASSISTANCE FROM OUR FUND RAISING EFFORTS. ALL ORGANIZATIONS RECEIVING ASSISTANCE FROM SPECIAL HORSES, INC. ARE VETTED TO INSURE THAT THEY ARE IN GOOD STANDING WITH THE IRS AND THEIR RESPECTIVE STATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS, ETC ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WERE 20 DISBURSEMENTS ISSUED TOTALING $21,302.00, T0 501(C)(3) EQUINE WELFARE ORGANIZATIONS IN 2024:BLUEBONNET EQUINE HUMANE SOCIETY - 84-1673775 - $3,363.00BRIGHT FUTURES FARM - 25-1856756 - $5,592.00THE EXCELLER FUND - 75-2937532 - $2,460.00SECOND CHANCE RANCH WASHINGTON - 91-1999946 - $175.00SOUTH JERSEY HORSE RESCUE - 27-1993387 - $2,945.00SUNKISSED ACRES RESCUE - 35-2243818 - $1,378.00SERENDIPITY HORSE RESCUE RANCH - XXX-XX-XXXX - 100.00TRUE INNOCENTS EQUINE RESCUE - 33-0814719 - $1,366.00AMERICAS EQUINE SANC AT BLUE SHADOW FARM 46-3187174 $100.00 NORTH WINDS RESC AND HLNG 87-2959856 $100.00FULL CIRCLE FARM - XXX-XX-XXXX - $100.00SERENITY EQ RESCUE INC 87-4279659 $100.00HOUGHTON HEALING &amp; THERAPY - XXX-XX-XXXX - $100.0 PASTURE PALS EQUINE RESCUE - 46-2928308 - $100.00FINALLY HOME ANIMAL HAVEN - 88-1230161 - $100.00LAYLA ROSE RANCH - 86-1754070 - $100.00CITOS RESCUE - 92-2089327 - $100.00VA EQUINE WELFARE SOCIETY - 45-4390988 - $100.00VINDICATE HORSE RESCUE &amp; TRAINING - 93-4362310 - $100.00HOOVESOF PROMISE EQUINE RESCUE - 82-5312540 - $100.00</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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