Offering Alternative Therapy with Smiles Incorporated

Tax-deductible

Ortonville, MI501(c)(3)EducationEIN 38-3380357Revenue $171K in FY2023

On file with the IRSoatshrh.org4920 Groveland Rd, 48462-9099 · Ortonville, MITax-exempt since Mar 1998Publicly supported charity — 170(b)(1)(A)(vi)

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Providing therapetic horseback riding to disabled individuals

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 148 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $3K a year · 1% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$37K
to officers and key staff · 14% of spending
Top officer’s pay lower than 71% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$357K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$171K
-11% vs prior year
Spent
$270K
To programs
77%
Net assets
$447K
By yearFY2020–FY2023
Revenue
$171K
FY2023▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$284K
FY2021$207K
FY2022$192K
FY2023$171K
Expenses
$270K
FY2023▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$194K
FY2021$176K
FY2022$225K
FY2023$270K
Net assets
$447K
FY2023▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2020$550K
FY2021$580K
FY2022$547K
FY2023$447K

From the FY2023 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Mar 1998.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $209K Management & general 23% · $61K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $37K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$37,000Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Douglas Rohrabaugh’s $37K as Executive Director is at the 29th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Douglas Rohrabaugh$37,000$40,667$15,000—
Elizabeth Pellerito———$10,385

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Offering Alternative Therapy with Smiles Incorporated executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers therapeutic horseback riding to disabled individuals.

Provided by the organization

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1 program · $209K · in their own filed words · FY2023
01

Providing riding therapy to handicapped children and adults including a summer day camp and horses to ride on. Equine assisted activities and therapy.

$209Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$11K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$171K
Ln 12
Fees for servicesLn 2g$102K
Gifts and grantsLn 1h$66K
Other incomeLn 4–11$3K
Money outPt IX
$270K
Ln 25
Programscol B$209K
Managementcol C$61K
Owns and owesPt X
$447K
net assets · Ln 32
Cash and savingsLn 1–2$24K
Total assetsLn 16$805K
LiabilitiesLn 26$357K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$66K
Noncash giftsLn 1g$586
Fees for servicesLn 2g$102K
Investment incomeLn 3$66
Other incomeLn 4–11$3K
Total revenueLn 12$171K
Assets in detailPt X, end of year
CashLn 1$23K
SavingsLn 2$992
Cash and savings togetherLn 1–2$24K
Land, buildings, equipmentLn 10c$781K
Total assetsLn 16$805K
LiabilitiesLn 26$357K
Net assetsLn 32$447K
OperationsPt I, VI
EmployeesI 58
VolunteersI 6148
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$140K$24K
Land, buildings, equipmentLn 10c$787K$781K
Total assetsLn 16$927K$805K
LiabilitiesLn 26$380K$357K
Net assetsLn 32$547K$447K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$37K$37K
Other salaries and wagesLn 7$66K$66K
Payroll taxesLn 10$9K$6K$3K
Accounting feesLn 11c$4K$347$4K
Other fees for servicesLn 11g$564$450$114
Advertising and promotionLn 12$4K$587$3K
TravelLn 17$991$991
InterestLn 20$14K$14K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$114K$114K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$270K$209K$61K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $171K$270K−$99K$447K 990 PDF
FY2022 $192K$225K−$33K$547K 990 PDF
FY2021 $207K$176K$30K$580K 990 PDF
FY2020 $284K$194K$90K$550K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $171,225 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $96,638$66,394
I-9 Program service revenuePrior year $95,755$102,195
I-10 Investment incomePrior year $49$66
I-11 Other revenuePrior year −$763$2,570
I-12 Total revenuePrior year $191,679$171,225
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $97,229$112,490
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $127,866$157,931
I-18 Total expensesPrior year $225,095$270,421
I-19 Revenue less expensesPrior year −$33,416−$99,196
Part VI · Governance 4 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $171,225 across 7 lines filed
VIII-1f All other contributions, gifts and grants$66,394
VIII-1g Noncash contributions (included above)$586
VIII-1h Total contributions, gifts and grants$66,394
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $102,195$102,195
VIII-3 Investment incomeExcluded from tax $66$66
VIII-6 Net rental income or lossRelated to mission $2,570$2,570
VIII-12 Total revenueRelated to mission $104,765 · Unrelated business $0 · Excluded from tax $66$171,225
Part IX · Statement of functional expenses $270,421 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $37,000$37,000
IX-7 Other salaries and wagesPrograms $66,237$66,237
IX-10 Payroll taxesPrograms $5,937 · Management $3,316$9,253
IX-11c Accounting feesPrograms $347 · Management $4,004$4,351
IX-11g Other fees for servicesPrograms $450 · Management $114$564
IX-12 Advertising and promotionPrograms $587 · Management $2,985$3,572
IX-17 TravelPrograms $991$991
IX-20 InterestManagement $13,522$13,522
IX-22 Depreciation, depletion and amortizationPrograms $6,051$6,051
IX-23 InsurancePrograms $12,085$12,085
IX-24 Other expenses (24a–d)Programs $113,557$113,557
IX-24e All other expensesPrograms $3,238$3,238
IX-25 Total functional expensesPrograms $209,480 · Management $60,941 · Fundraising $0$270,421
Part X · Balance sheet $804,917 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $51,891$23,361
X-2 Savings and temporary cash investmentsStart of year $88,003$992
X-10c Land, buildings and equipment, netStart of year $786,614$780,564
X-16 Total assetsStart of year $926,508$804,917
X-17 Accounts payable and accrued expensesStart of year $2,260$5,845
X-24 Unsecured notes and loans payableStart of year $377,553$351,573
X-26 Total liabilitiesStart of year $379,813$357,418
X-32 Total net assets or fund balancesStart of year $546,695$447,499
X-33 Total liabilities and net assetsStart of year $926,508$804,917
Part XI · Reconciliation of net assets $447,499 net assets at year end
XI-1 Total revenue$171,225
XI-2 Total expenses$270,421
XI-3 Revenue less expenses−$99,196
XI-4 Net assets at start of year$546,695
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$447,499

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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