Thank you all very much for the great answers.  From my initial conversations, it seems they were very concerned with the LLC structure and the liability protection that it affords as this might have been a potential issue prior to establishing the LLC.  Beyond that, their goal is to incorporate horse riding lessons, eventually investing in a pony for rides and at some point, buying and selling of horses which now transition onto the investment side.  There’s also agricultural tax credits that they would like to pursue, etc. 

From that initial conversation, it did sound like rainbow sparkles & unicorn for what they were planning especially if a majority of the individuals time is not spent developing the business, however that's likely how all business start (a hobby into a multi-million dollar enterprise).  I do plan to meet with them in the coming days for a more detailed conversation.  I am in my early 40’s, a cpa and a one man operation, however I am willing to learn but at the same time, wouldn’t want to provide a disservice, especially as it’s their first year, I would like to get them started on the right footing.  I will get more information on their plans especially in those future years and determine if this is something that I take on or refer.