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        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY REVIEWS THE 990 FOR ACCURACY BEFORE GIVING PERMISSION TO FILE</ExplanationTxt>
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        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Conflict of Interest PolicySoar Arena Therapeutic RidingI. PurposeThe purpose of this policy is to protect the interests of Soar Arena Therapeutic Riding (SoarArena). In the regular course of business, employees, private contractors, board membersand volunteers (associate/es) of Soar Arena may have the opportunity to advance their ownpersonal interests with or against the interests of Soar Arena. Acting in such a manner isunacceptable and any party who acts outside of Soar Arenas best interest may be subject todisciplinary action.II. Procedurea. Duty to disclose - Every employee and associate of Soar Arena is obligated to disclose anyknown or potential conflicts of interest as soon as they arise. Failure to do so could result intermination. b. Investigating potential conflicts - When a possible conflict of interest arises, the board ofdirectors will collect any pertinent information and may question any concerned parties. Ifthe board determines that a conflict exists, steps will be taken to address the conflict. If noconflict exists, the inquiry may be documented but no further action will be taken.c. Addressing conflicts of interest - When an actual conflict of interest is found, anytransactions that may have been affected will be reviewed retroactively. Affected parties bothwithin and outside of the business, including employees and associates will be notified. Aninvestigation will also be conducted by the board of directors to determine the extent of theconflict, and the intentions of the parties involved. If the conflict in question involves amember or members of the board of directors, such a member will be excused from thedeliberations.d. Disciplinary action - As all conflicts of interest will be reviewed on a case-by-case basis, areview may result in disciplinary action. The board of directors has full discretion to decidewhat disciplinary action is both fitting and necessary, including suspension and/ortermination of employment or association with Soar Arena.III. AcknowledgementThe employee and any associate named below understands the procedure for conflicts ofinterest with Soar Arena, including their duty to disclose any known or potential conflicts.Furthermore, the employee and associate agree to abide by the procedures outlined in thispolicy for the duration of their professional relationship with Soar Arena.</ExplanationTxt>
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        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES AND DOES NOT PAY FOR ANY MANAGEMENT, CEO, OR TOP MANAGEMENT OFFICIAL. BECAUSE OF THIS, THERE IS NO PROCESS CURRENTLY IN PLACE. ANY MANAGEMENT IS VOLUNTEERED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES AND DOES NOT PAY FOR ANY MANAGEMENT. BECAUSE OF THIS, THERE IS NO PROCESS CURRENTLY IN PLACE. INSTRUCTORS AND PRIVATE CONTRACTORS AND ANY MANAGEMENT IS VOLUNTEERED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAIABLE TO THE PUBLIC BY REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE ARE FUNDRAISING FEES RELATED DIRECTLY TO THE FUNDRAISER(S) AND SEPARATE FROM ANY FEES PAID TO ANY PERSON OR BUSINESS IN CONNECTION WITH PROFESSIONAL FUNDRAISING SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS AMOUNT DID NOT FALL INTO ANY OTHER PRELISTED CATERGORIES AND IS COMPROMISED OF MATERIALS, SUPPLIES, REPAIRS &amp; MAINTENACE AND UNCATEGORIZED EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>