2026-08-12T11:08:53-06:00 2025-12-31 841532946 IntraScope Accounting Solutions LLC 2156 Glenhaven Drive Littleton CO 80126 990 2025-01-01 262431767 Promise Ranch Therapeutic Riding % Suzanne Opp PROM 3038414043 11892 E Hilltop Road Parker CO 80134 SUZANNE OPP President 3038414043 2026-08-04 true LYNNE LEHR-BUCK P00290407 3036945750 2026-08-12 2025 2025-03-06 01:10:19Z X X Affinity Ranch 603645 false X www.affinityranch.org X 2008 CO Equine-assisted therapeutic campus serving individuals with IDD, mental health conditions, physical disabilities, and trauma including veterans. Programs include hippotherapy, psychotherapy, adaptive Horsemanship and supported employment. 7 5 27 486 0 0 239876 284260 297238 273205 7690 46180 14170 0 558974 603645 0 0 443612 375495 0 0 206313 175428 649925 550923 -90951 52722 23038 50213 256593 231046 -233555 -180833 Equine-assisted therapeutic campus serving individuals with IDD, mental health conditions, physical disabilities, and trauma including veterans. Programs include hippotherapy, psychotherapy, adaptive Horsemanship and supported employment. false false 386393 Affinity Ranch provides equine-assisted therapeutic services at its Parker, Colorado campus, serving individuals with intellectual and developmental disabilities, mental health conditions, physical disabilities, and trauma-related conditions including veterans and first responders. In 2025, the Organization served 535 individuals across six modalities: adaptive horsemanship; licensed hippotherapy (PT/OT/SLP); equine-assisted psychotherapy; pre-vocational training; job development; and supported employment. Licensed clinicians and partner organizations deliver services within the shared therapeutic environment. The Organization maintains 22 therapy horses across 37 acres. As of December 31, 2025, more than 200 individuals remained on the waitlist for services. 55998 Equine herd care and welfare: The Organization maintains 22 therapy horses (11 owned, 11 leased) across 37 acres. Herd management includes behavioral assessment, composition optimization, and regular suitability evaluation. Medical and physical care includes farrier services, veterinary care, feed, hay, and nutritional management. The quality of the therapeutic herd is foundational to program outcomes across all modalities. 442391 true true false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true false true true false false false false false false false false false false true 0 0 true 27 true false false false false false true true true 2 false false true true false false false false false false X 7 5 true false true false false false false true true false false true true true true true true true false false CO X Jamie Baune 3038414043 11892 E Hilltop Road Parker CO 80134 X Bob Forbes Director 2.00 0.00 X 0 0 0 Michelle Portlock Director 2.00 0.00 X 0 0 0 Donna Wren Director 2.00 0.00 X 0 0 0 Suzanne Opp President 6.00 0.00 X 0 0 0 Jamie Baune Treasurer 4.00 0.00 X 0 0 0 Kendall Schauer Secretary 2.00 0.00 X 0 0 0 Jehn Jensen Vice President 3.00 0.00 X 0 0 0 0 0 0 0 false false false 84038 24600 175622 284260 Equine Therapy 812900 273205 273205 273205 46180 46180 46180 46180 84038 0 603645 319385 0 0 345984 259488 86496 29511 22133 7378 9257 6943 2314 396 396 8451 6338 2113 9114 6836 2278 2521 1891 630 22366 16774 5592 Equine Expenses 57395 57395 Repairs & Mtn 13843 13843 Utilities 19260 19260 Fundraising Exp 18092 18092 14733 13002 1731 550923 442391 108532 0 10936 40632 35385 25804 12102 9581 23038 50213 49858 47546 206735 183500 256593 231046 X -233555 -180833 -233555 -180833 23038 50213 52722 0 X false false false X 290322 404443 215304 239876 284260 1434205 231375 237648 220541 297238 273025 1259827 521697 642091 435845 537114 557285 2694032 0 0 0 0 0 0 2694032 4 19627 16 7690 27337 4 19627 16 7690 27337 46180 46180 521701 661718 435861 544804 603465 2767549 0.97340 0.98890 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25804 -25804 18185 18185 17200 17200 9581 Auction 48991 48991 7500 7503 Community 31518 31518 80509 80509 7500 7503 15003 65506 Jeff Opp Officer Loan to purchase farm false Jamie Baune Officer Loan to cover operations false Jeff Opp Spouse Loan to purch farm X 250000 156000 false true true Jamie Baune Officer Loan to cover operat X 27500 27500 false true true 183500 Jeff Opp Spouse of Board Member Loan to organization false Jamie Baune Officer Loan to organization false Supplemental Information for Schedule L Loan 1 NOTE PAYABLE TO JEFFERY B. OPP: In Dec 2025, Jeffery B. Opp agreed to a comprehensive restructuring eliminating interest, subordinating repayment to the Organization's operational reserves, and deferring any remaining balance to a 12/31/29 balloon payment with surplus waterfall payments reducing the balance prior to that date. The restructuring was authorized by the disinterested board, with Suzanne Opp fully recused.Background: Mr. Opp made an original loan of $250,000 in November 2021 to fund the down payment on a therapeutic campus property in Castle Rock, Colorado. When that property was sold, $50,000 in proceeds was applied to the loan. During 2024 and 2025, as the Organization transitioned to its current campus at Praying Hands Ranch in Parker, CO, Mr. Opp provided Supplemental Information for Schedule L informal flexability on repayment to allow the Org to prioritize mission continuity.Restructured terms: 0% interest effective 01/01/2026. Repayment occurs at 3 trimester measurement dates (Apr 30, Aug 31, Dec 31) only to the extent cash surplus exists above defined reserve floors; 50% of surplus above those floors is applied to principal. If any balance remains after the 12/31/29 maturity date, and if title to the Parker property has transferred to the Org, the lender may record a lien in the amount then outstanding. The loan is classified as long-term.Mr. Opp donated $3,000 in Aug 2024 and $1,000 in Sept 2025, and at restructuring converted all accrued interest through Dec 31, 2025 ($22,054.77) to a charitable contribution, establishing an agreed opening balance of $156,000. Supplemental Information for Schedule L All contributions are acknowledged in writing per IRC Section 170(f)(8). Supplemental Information for Schedule L LOAN 2 - ADVANCES FROM JAMIE BAUNE, TREASURER: Ms. Baune advanced $27,500 to the Organization between 2024 and 2025 to support operations during the transition to the current campus, enabling program continuity and staff retention. In April 2026, the disinterested board ratified the advances and authorized a Subordinated Loan Agreement establishing the obligation as zero-interest with no fixed payments, fully subordinated to the Opp note. Payments arise only after Opp note sweep obligations and all reserve requirements are satisfied. A December 31, 2030 balloon applies to any remaining balance. The loan is classified as long-term. Ms. Baune was recused from all related votes. Supplemental Information for Schedule L The combined structure creates a two-tier waterfall: reserve obligations first, Opp note sweep second, Baune advances last. Both lenders have prioritized the Organization's financial health and program continuity over repayment timing. All related-party loan votes were made solely by the five disinterested board members. Amended return information The original return incorrectly did not indicate there was an existing written whistle blowing policy in effect. Officer directors etc family relationship Part VI line 2 Suzanne Opp serves as President of the Board of Directors. Jeffery B. Opp, spouse of Suzanne Opp, is the lender on a promissory note to the Organization described in Schedule L. This relationship constitutes a family relationship between a board officer and a party doing business with the Organization. The loan is disclosed in full on Schedule L, Part II. Suzanne Opp is recused from all board deliberation and votes concerning the Opp note. Organizational document changes Part VI line 4 As the Organization has grown its program reach and institutional partnerships, the board undertook planned governance development activities in 2025 and early 2026. The board updated its bylaws, adopted a five-year strategic plan, developed a board recruitment and succession framework, and formalized three written policies: a Conflict of Interest Monitoring and Enforcement Protocol, a Whistleblower Policy, and a Document Retention and Destruction Policy. Form 990 governing body review Part VI line 11 Form 990 is reviewed by the full board of directors prior to filing. Governing and financial documents are available upon written request. Conflict of interest policy compliance Part VI line 12c The Organization maintains a written Conflict of Interest Policy. Each director and officer is required to complete and sign an annual Conflict of Interest Disclosure Statement; signed disclosures are on file for all current board members. In April 2026, the board adopted a formal Conflict of Interest Monitoring and Enforcement Protocol establishing procedures for annual disclosure, transaction review, recusal, and annual board-level review of all active related-party transactions. CEO executive director top management comp Part VI line 15a The board meets annually to review the Executive Directors performance and approve any changes to compensation. The review includes assessment of goals and accomplishments for the year. Governing documents etc available to public Part VI line 19 Governing and financial documents are available upon written request. Governing and financial documents are available upon written request. General explanation attachment Name and DBA Transition The Organization operates under the trade name Affinity Ranch, reflecting a 2023-2024 brand unification. A trade name registration for Affinity Ranch was filed with the Colorado Secretary of State on December 8, 2023. The legal name of the filing entity remains Promise Ranch Therapeutic Riding (EIN 26-2431767). All programs, communications, and public-facing materials operate under the Affinity Ranch name.