- Revenue 2025
- $230,036
- Expenses 2025
- $203,493
Program services were 89.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- G80
- Classification
- 1000
- Street
- 9889 HELEN AVE
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2025
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.
Activities or mission (Part I)
The organization provides adaptive riding and equine-assisted programs that promote physical, emotional, and social well-being for individuals with disabilities and those facing life challenges.
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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
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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
As filed on the 2025 return.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Eva Lund
Founder/Executive Director
- Total calculated
- $0
- Hours/week
- 40
-
Elizabeth Marx
Secretary
- Total calculated
- $0
- Hours/week
- 20
-
Mark Lechler
Finance
- Total calculated
- $0
- Hours/week
- 5
-
Yangzom BrauenYANGZOM BRAUEN
Fundraising
- Total calculated
- $0
- Hours/week
- 10
-
Charlene Mason GallegoCHARLENE MASON GALLEGO
Outreach
- Total calculated
- $0
- Hours/week
- 10
-
Kelly MarinoKELLY MARINO
Outreach
- Total calculated
- $0
- Hours/week
- 5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $230,036
- Expenses
- $203,493
- Contributions
- $89,857
- Grants paid
- $0
-
2024
- Revenue
- $199,987
- Expenses
- $203,879
- Contributions
- $82,797
- Grants paid
- not reported
-
2023
- Revenue
- $196,389
- Expenses
- $194,569
- Contributions
- $102,400
- Grants paid
- $135
-
2022
- Revenue
- $171,162
- Expenses
- $170,406
- Contributions
- $89,363
- Grants paid
- $245
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990-EZ
- Revenue
- $155,743
- Expenses
- $144,005
- Assets (EOY)
- $137,667
-
2020 · 990-EZ
- Revenue
- $189,709
- Expenses
- $181,321
- Assets (EOY)
- $138,616
-
2019 · 990-EZ
- Revenue
- $180,098
- Expenses
- $167,500
- Assets (EOY)
- $46,629
-
2018 · 990-EZ
- Revenue
- $183,043
- Expenses
- $177,466
- Assets (EOY)
- $38,389
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2010
- Tax period
- 1 January 2010 to 31 December 2010
- Principal officer
-
Eva lund
- Mailing address
- 9889 Helen AveShadow Hills CA 91040
- Website
- www.specialspirit.org
- Doing business as
- Special Spirit
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$16,725
2023
-
$10,947
2024 GENERAL SUPPORT
-
CALIFORNIA COMMUNITY FOUNDATION
$10,000
2022 ANIMAL WELFARE
-
2022 GENERAL SUPPORT
-
2023
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.