Nonprofit · EIN 26-2504871
SPECIAL SPIRIT INC
Also known as Special Spirit
Tax-exempt · SUNLAND, CA 91040
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $230,036 | $203,493 | $26,543 | $164,346 | $94,563 | $69,783 |
| December 31, 2024 | 990-EZ | $199,987 | $203,879 | -$3,892 | $126,171 | $82,931 | $43,240 |
| December 31, 2023 | 990-EZ | $196,389 | $194,569 | $1,820 | $132,102 | $84,970 | $47,132 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $89,857
- Program service revenue
- $140,179
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $31,211
- Other salaries and wages
- $4,551
- Salaries, compensation and benefits (total)
- $36,840
- Professional fundraising fees
- $0
- Accounting fees
- $1,104
- Occupancy
- $36,000
- Program services (functional)
- $182,669
- Management and general (functional)
- $20,824
Balance sheet and other
- Total assets, start of year
- $126,171
- Total assets, end of year
- $164,346
- Total liabilities, end of year
- $94,563
- Net assets, end of year
- $69,783
- Land, buildings and equipment
- $82,298
- Gross receipts
- $230,036
- Employees
- 2
- Volunteers
- 28
- Year formed
- 2008
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eva Lund | Founder/Executive Director Officer | 40 | $0 |
| Elizabeth Marx | Secretary Officer | 20 | $0 |
| Mark Lechler | Finance Officer | 5 | $0 |
| YANGZOM BRAUEN | Fundraising Officer | 10 | $0 |
| CHARLENE MASON GALLEGO | Outreach Officer | 10 | $0 |
| KELLY MARINO | Outreach Officer | 5 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eva Lund | Executive Director | 40 | $0 |
| Molly Jamison | Secretary | 15 | $0 |
| Mark Lechler | Treasurer | 10 | $0 |
| Eleas Phillips | Director Outreach/Fundraising | 5 | $0 |
| Elizabeth Marx | Director of Marketing | 20 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elaine Baydian | Dir of Operation | 20 | $26,000 |
| Molly Jamison | VP | 8 | $0 |
| Eva Lund | CEO | 40 | $0 |
| Eleas Phillips | Secretary | 6 | $0 |
| Ofir Lang | Director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 9889 HELEN AVE, SUNLAND, CA 91040-1354
- In care of
- % EVA LUND
- Mailing address (990-N for 2010)
- 9889 Helen Ave, Shadow Hills CA 91040
- Principal officer (990 for 2025)
- Eva Lund, 9889 Helen Ave, Sunland, CA 91040
- Principal officer (990-N for 2010)
- Eva lund, 9889 Helen Ave, Shadow Hills CA 91040
- Signed the 990
- Eva Lund, Executive Director
- Phone
- (323) 428-5005
- Website
- www.specialspirit.org
California records
California keeps its own records of charities and corporations. Search them by EIN 26-2504871 or by the name SPECIAL SPIRIT INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The organization's mission is to provide inclusive adaptive riding and equine-assisted programs that promote physical strength, emotional well-being, personal growth, and social connection. Through mounted and ground-based equine activities, the organization serves children and adults with disabilities, individuals experiencing emotional or behavioral challenges, and community members seeking healing and developmental support.
Program accomplishments
- The Adaptive Riding Program provides therapeutic horseback riding instruction to children and adults with physical, cognitive, developmental, and emotional disabilities. Instruction is delivered by trained staff and supported by volunteers to ensure participant safety and individualized assistance. In May 2025, the organization hired a Program & Operations Manager to strengthen program oversight, scheduling, and outreach. As a result, rider enrollment increased from 42 riders in 2024 to 63 riders in 2025, representing 50% growth year-over-year. During 2025, the program delivered 1,159 mounted lessons to 63 unique riders. Lessons are designed to improve balance, coordination, core strength, motor planning, communication skills, confidence, and social engagement. Approximately 28 regular volunteers assist weekly with lessons and horse care, contributing an estimated 2.5 hours per shift and supporting individualized instruction and program safety. Participants are referred through partnerships including the Regional Center, Los Angeles County Department of Mental Health, Los Angeles County Department of Children and Family Services, and community referrals. The organization maintains established safety protocols, instructor standards, and horse welfare practices to ensure program effectiveness.Expenses $111,687 · grants $63,028 · revenue $102,829
- The Equine Assisted Learning & Healing Program provides structured ground-based equine sessions designed to promote emotional regulation, resilience, communication skills, and personal development. Programs serve youth and adults experiencing emotional, behavioral, or life challenges. In 2025, the organization provided 38 rehabilitation group sessions for Annandale and expanded services to Pinnacle beginning in June 2025. Services continued for Grandview under renewed grant funding. Additional programming included community-based workshops, private sessions, and a four-day youth camp (Horses in the Hood). The program structure emphasizes experiential learning through guided horse interaction, teamwork exercises, and leadership development. All sessions are conducted under established safety and animal welfare standards. Participant referrals are received through public agencies and community partners, including the Regional Center, Los Angeles County Department of Mental Health, and Los Angeles County Department of Children and Family Services.Expenses $60,139 · grants $27,012 · revenue $37,840
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-2504871
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Voluntary health associations and medical disciplines (G80)
- Assets (IRS master file)
- $164,346
- Income (IRS master file)
- $230,036
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $230,036 | $203,493 | $164,346 | XML |
| 990-EZ | December 2024 | $199,987 | $203,879 | $126,171 | IRS |
| 990-EZ | December 2023 | $196,389 | $194,569 | $132,102 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: Eva lund | December 31, 2010 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2504871).
Questions about SPECIAL SPIRIT INC
- What is the EIN of SPECIAL SPIRIT INC?
- The employer identification number (EIN) of SPECIAL SPIRIT INC is 26-2504871.
- Is SPECIAL SPIRIT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to SPECIAL SPIRIT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECIAL SPIRIT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPECIAL SPIRIT INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECIAL SPIRIT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPECIAL SPIRIT INC?
- The 990 for the year ended December 31, 2025 names Eva Lund.
- Who are the officers and directors of SPECIAL SPIRIT INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SPECIAL SPIRIT INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $230,036, expenses of $203,493 and total assets of $164,346 at year end.
Other nonprofits in SUNLAND
- TIERRA DEL SOL FOUNDATION EIN 95-2671260 · last filed 990 for 2025
- HOLLYWOOD BEAUTIFICATION TEAM EIN 95-4358515 · last filed 990 for 2024
- SPIRITUAL ARTS INSTITUTE EIN 20-2549830 · last filed 990 for 2025
- LA FUENTE MINISTRIES EIN 74-3081171 · last filed 990 for 2025
- NUESTRA FAMILIA A COUNSELING AND SOCIAL SERVICES AGENCY INC EIN 27-3284687 · last filed 990 for 2025
- LIVE LOVE PLAY CORP EIN 92-3685078 · last filed 990 for 2024
- MEXICO RED EIN 77-0018357 · last filed 990 for 2025
- RUTH KERN FOUNDATION EIN 27-2898229 · last filed 990-PF for 2025
All nonprofits in SUNLAND · California · Voluntary health associations and medical disciplines