Great and Small FY2022 filing

Tax-deductible

Boyds, MD501(c)(3)Youth DevelopmentEIN 52-2012519

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TO PROVIDE EQUINE-ASSISTED nce ACTIVITIES AND THERAPIES FOR INDIVIDUALS WITH DISABILITIES.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$66K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $8K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$66K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $51K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$69K
31% of total assets
Looks good: liabilities are 31% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$485K
-0.3% vs prior year
Spent
$481K
To programs
82%
Net assets
$152K
By yearFY2020–FY2024
Revenue
$485K
FY2022-0.3%
Revenue by fiscal year
FY2020$403K
FY2021$486K
FY2022$485K
FY2023$473K
FY2024$440K
Expenses
$481K
FY2022▲ +11%
Expenses by fiscal year
FY2020$343K
FY2021$435K
FY2022$481K
FY2023$516K
FY2024$472K
Net assets
$152K
FY2022▲ +2%
Net assets by fiscal year
FY2020$97K
FY2021$148K
FY2022$152K
FY2023$109K
FY2024$80K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1998.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $395K Management & general 17% · $80K Fundraising 1% · $6K

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

7 people listed on the 990; $66K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$65,625Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Alexis Leonard’s $80K as Executive Director is at the 72nd percentile of top reported officer pay among 1993 $100K–1M youth development 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
Alexis Leonard$80,000$65,625$64,375$43,750
Rachel Neff———$13,970

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.

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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 horse-assisted activities and therapies for people with disabilities.

Provided by the organization

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3 programs · $395K · in their own filed words · FY2022
01

Equine-Assisted Therapies

Great and small offers treatment provided by a licensed professional who incorporates the equine activities into the treatment strategy.

$290Kprogram expense
02

Boarding

Great and small provides the daily care of horses owned by others that are housed by great and small.

$82Kprogram expense
03

Equine-Assisted Activities

Great and small offers adaptive horseback riding and ground-based horsemanship lessons for individuals with special needs, and builds on an educational and recreational framework with a focus on teaching life skills by teaching horsemanship.

$22Kprogram 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
See all 4 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$485K
Ln 12
Fees for servicesLn 2g$311K
Gifts and grantsLn 1h$173K
Other incomeLn 4–11$103
Money outPt IX
$481K
Ln 25
Programscol B$395K
Managementcol C$80K
Fundraisingcol D$6K
Owns and owesPt X
$152K
net assets · Ln 32
Cash and savingsLn 1–2$158K
Total assetsLn 16$220K
LiabilitiesLn 26$69K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$173K
Government grantsLn 1e$22K
Noncash giftsLn 1g$6K
Fundraising eventsLn 1c$24K
Fees for servicesLn 2g$311K
Investment incomeLn 3$5
Other incomeLn 4–11$103
Total revenueLn 12$485K
Assets in detailPt X, end of year
CashLn 1$105K
SavingsLn 2$53K
Cash and savings togetherLn 1–2$158K
Land, buildings, equipmentLn 10c$44K
Total assetsLn 16$220K
LiabilitiesLn 26$69K
Net assetsLn 32$152K
OperationsPt I, VI
EmployeesI 520
VolunteersI 689
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$140K$158K
Land, buildings, equipmentLn 10c$44K$44K
Total assetsLn 16$191K$220K
LiabilitiesLn 26$43K$69K
Net assetsLn 32$148K$152K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$66K$56K$8K$1K
Other salaries and wagesLn 7$198K$170K$24K$4K
Other employee benefitsLn 9$9K$3K$5K$175
Payroll taxesLn 10$27K$23K$3K$545
Accounting feesLn 11c$9K$9K
Advertising and promotionLn 12$5K$3K$2K$97
Office expensesLn 13$55K$38K$17K
OccupancyLn 16$7K$3K$4K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$7K$5K$2K
Depreciation, depletion and amortizationLn 22$8K$7K$1K
InsuranceLn 23$17K$14K$3K
Other expenses (24a–d)Ln 24$71K$70K$890
Total functional expensesLn 25$481K$395K$80K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $440K$472K−$33K$80K 990 PDF
FY2023 $473K$516K−$42K$109K 990 PDF
FY2022 Viewing $485K$481K$4K$152K 990 PDF
FY2021 $486K$435K$51K$148K 990 PDF
FY2020 $403K$343K$61K$97K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $484,761 across 10 lines filed
VIII-1c Fundraising events$24,065
VIII-1e Government grants$21,525
VIII-1f All other contributions, gifts and grants$127,706
VIII-1g Noncash contributions (included above)$6,489
VIII-1h Total contributions, gifts and grants$173,296
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $230,875 · Unrelated business $80,482$311,357
VIII-3 Investment incomeExcluded from tax $5$5
VIII-8 Net income from fundraising eventsExcluded from tax −$3,329−$3,329
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,432$3,432
VIII-12 Total revenueRelated to mission $230,875 · Unrelated business $80,482 · Excluded from tax $108$484,761
Part IX · Statement of functional expenses $481,132 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $56,438 · Management $7,875 · Fundraising $1,312$65,625
IX-7 Other salaries and wagesPrograms $170,440 · Management $23,782 · Fundraising $3,964$198,186
IX-9 Other employee benefitsPrograms $3,318 · Management $5,242 · Fundraising $175$8,735
IX-10 Payroll taxesPrograms $23,437 · Management $3,270 · Fundraising $545$27,252
IX-11c Accounting feesManagement $9,406$9,406
IX-12 Advertising and promotionPrograms $3,057 · Management $1,699 · Fundraising $97$4,853
IX-13 Office expensesPrograms $38,292 · Management $16,785$55,077
IX-16 OccupancyPrograms $3,425 · Management $3,918$7,343
IX-17 TravelManagement $1,076$1,076
IX-19 Conferences, conventions and meetingsPrograms $5,358 · Management $2,000$7,358
IX-22 Depreciation, depletion and amortizationPrograms $6,731 · Management $1,096$7,827
IX-23 InsurancePrograms $14,440 · Management $2,629$17,069
IX-24 Other expenses (24a–d)Programs $70,435 · Management $890$71,325
IX-25 Total functional expensesPrograms $395,371 · Management $79,668 · Fundraising $6,093$481,132
Part X · Balance sheet $220,240 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $87,461$105,204
X-2 Savings and temporary cash investmentsStart of year $52,523$52,528
X-3 Pledges and grants receivableStart of year $5,000$0
X-4 Accounts receivableStart of year $1,667$2,445
X-10c Land, buildings and equipment, netStart of year $44,169$44,342
X-14 Intangible assets$15,721
X-16 Total assetsStart of year $190,820$220,240
X-17 Accounts payable and accrued expensesStart of year $13,161$21,663
X-19 Deferred revenueStart of year $16,805$21,673
X-25 Other liabilitiesStart of year $0$16,221
X-26 Total liabilitiesStart of year $42,949$68,740
X-27 Net assets without donor restrictionsStart of year $147,871$151,500
X-32 Total net assets or fund balancesStart of year $147,871$151,500
X-33 Total liabilities and net assetsStart of year $190,820$220,240
Part XI · Reconciliation of net assets $151,500 net assets at year end
XI-1 Total revenue$484,761
XI-2 Total expenses$481,132
XI-3 Revenue less expenses$3,629
XI-4 Net assets at start of year$147,871
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$151,500

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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