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        <ZIPCd>631261934</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 FORM 990 GOVERNING BODY REVIEW. FINAL DRAFT OF FORM 990 IS SENT VIA EMAIL TO ALL BOARD MEMBERS FOR REVIEW BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL HORSES, INC. HAS A WRITTEN CONFLICT OF INTEREST POLICY STATING THAT NO ONE ON ITS BOARD OF DIRECTORS SITS ON THE BOARD OF ANY ORGANIZATION THAT RECEIVES ASSISTANCE FROM OUR FUND RAISING EFFORTS. ALL ORGANIZATIONS RECEIVING ASSISTANCE FROM SPECIAL HORSES, INC. ARE VETTED TO INSURE THAT THEY ARE IN GOOD STANDING WITH THE IRS AND THEIR RESPECTIVE STATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS, ETC ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WERE 12 DISBURSEMENTS ISSUED $15,885.00, TO 501 (C) (3) EQUINE WELFARE ORGANIZATIONS IN 2025. BLUEBONNET EQUINE HUMANE SOCIETY 84-1673775 - $3596.00 BRIGHT FUTURES FARM 25-1856756 - $36.24.00 THE EXCELLER FUND 75-2937532 - $3190.00 SUNKISSED ACRES 35-2243818 - $2997.00 TRUE INNOCENTS EQUINE RESCUE 33-0814719 - $1779.00 BOMERIC HORSE RESCUE 85-0726704 - $100.00 CAMPBELL FARM ANIMAL SANCUTARY INC 84-5004752 - $100.00 DREAM EQUINE THERAPY CENTER INC 26-2450872 - $100.00 MY HAPPY PLACE ANIMAL SANCTUARY 85-3983588 - $100.00 SERENDIPITY HORSE RESCUE RANCH 85-0998964 - $100.00 SPIRIT HORSE EQUINE RESCUE AND EDUCATION CENTER INC 61-1555471 - $100.00 FOLLY AND FRIENDS MUSTANG SANCTUARY 83-2691343 - $100.00</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>