Charity Search / SPECIAL METHODS IN LEARNING EQUINE SKILLS INC
Recreation & Sports (N69Z) IRS Verified DX Registered 990 on File

SPECIAL METHODS IN LEARNING EQUINE SKILLS INC

EIN: 39-1508173 · DARIEN, WI 53114-1463 · United States · FY 2024 Data
4 out of 5 64 / 100 Based on 2+ years of filings
Financial strength (30%) 77/100
Reliability (20%) 55/100
Effectiveness (25%) 71/100
Impact (25%) 50/100
Financial data: FY 2024 · Scored 9/13/2026
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SPECIAL METHODS IN LEARNING EQUINE SKILLS INC logo
CharityAI™ Score
Not yet evaluated
Mission Statement

SMILES transcends traditional therapeutic methods by offering individuals with special needs the joy of participating in an equine assisted program which provides social, emotional, physical and personal rewards.

Financial Overview — FY 2024
$940K
Total Revenue
$622K
Total Expenses
$1.4M
Net Assets
8
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 71.1%
Fundraising Efficiency 103.5%
Operating Reserve 27.93x
Liability-to-Asset 1.9%
Revenue Diversification 72.5%
Executive Compensation $66K
Compared with Peers
FY 2024
Compared with 9,592 similar organizations (United States, Recreation & Sports, $100K–$1M in expenses), FY 2024.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
71.1% 94.9%
P10P90
Bottom quarter
Admin expense ratio
Management and general / total expenses · lower is better
17.9% 3.9%
P10P90
Bottom quarter
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
11.1% 0.0%
P10P90
Bottom quarter
Fundraising efficiency
Fundraising expenses / gross fundraising income · lower is better
103.5% 0.0%
P10P90
Bottom quarter
Operating reserve
Months of expenses covered by net assets · higher is better
27.9 mo 6.4 mo
P10P90
Top quarter
Liabilities to assets
Total liabilities / total assets · lower is better
1.9% 0.0%
P10P90
Below median
Revenue concentration
Share of revenue from the largest source · lower is better
72.5% 89.1%
P10P90
Above median
Revenue growth
Year over year revenue growth
31.8% 8.2%
P10P90
Expense growth
Year over year expense growth
9.6% 9.8%
P10P90
Surplus margin
Surplus as a share of revenue
33.8% 2.8%
P10P90
Impact
1 program
Outcome / Program People Served Cost / Service # Completed Duration
Improve Independent Living Abilities, including mental and physical health benefits 229 $1,840.00 Per Year
Financial History
Year Revenue Expenses Net Assets Program % Staff
2024 $940K $622K $1.4M 71.1% 8
2023 $713K $568K $1.1M 70.9% 11
2022 $564K $595K $957K 67.1% 8
2021 $483K $461K N/A 6
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Organization Details
EIN
39-1508173
State
WI
City
DARIEN
ZIP
53114-1463
Classification
N69Z
Category
Recreation & Sports
Rating
4★
Coverage
A
Last Updated
Aug 2026
IRS Ruling Year
1985
Foundation Code
15
Form 990
On File
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