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        <ExplanationTxt>The IRS determination letter for Special Equestrians states the Organization falls under section 170(b)(1)(A)(iii). This Organization receives 33 1/3 % of its support from public contributions or government support.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires Special Equestrians, Inc. to report information regarding its exposure to various tax positions taken. Management has performed their evaluation and believes there are no unrecognized tax positions that are required to be disclosed.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization requires annual written disclosures of conflicts of interest.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>Executive Director is reviewed annually by the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>All other compensation reviewed by Executive Director.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents, conflict of interest policy and Form 990 available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 Part I, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization had approximately a total of 8,020 volunteer hours from 150 volunteers in 2023. The activities included: Grooming, tacking horses, leading and side-aiding in lessons, cleaning stalls, watering, cleaning, mailings, filings, data entry, set up, solicitations, copying, Sensory Garden upkeep, weeding and property maintenance.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
