﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2017v2.3">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-08-02T13:06:43-05:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>330306529</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BRABO &amp; CARLSEN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1111 E TAHQUITZ CNYN WAY203</AddressLine1Txt>
        <CityNm>PALM SPRINGS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92262</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953774003</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PEGASUS RIDING ACADEMY FOR THE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>HANDICAPPED</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PEGA</BusinessNameControlTxt>
      <PhoneNum>7607723057</PhoneNum>
      <USAddress>
        <AddressLine1Txt>35-450-B PEGASUS COURT</AddressLine1Txt>
        <CityNm>PALM DESERT</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92211</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CURTISS PERRY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7607723057</PhoneNum>
      <SignatureDt>2018-07-31</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>WAYNE CARLSEN CPA</PreparerPersonNm>
      <PTIN>P00239571</PTIN>
      <PhoneNum>7603200848</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>CURTISS PERRY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>35-450-B PEGASUS COURT</AddressLine1Txt>
        <CityNm>PALM DESERT</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92211</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>679772</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.PEGASUSRIDINGACADEMY.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1982</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE PEOPLE OF ALL AGES VARIOUS THERAPIES AND DEVELOPMENT THROUGH EQUINE INTERACTION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>11</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>11</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>363381</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>642640</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>3626</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2496</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-49922</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-29266</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>317085</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>615870</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>52120</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>51983</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>24000</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>24000</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>25601</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>215786</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>246148</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>291906</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>322131</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>25179</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>293739</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>639619</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>943378</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>2297</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>12317</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>637322</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>931061</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROVIDE FULL BODY RANGE OF MOTION EXERCISE ON HORSEBACK CALLED EQUINE THERAPY AT NO COST, TO AS MANY CERTIFIED DISABLED CHILDREN AND ADULTS AS POSSIBLE.TO GENTLY EASE EACH RIDER INTO A PROGRAM OF PHYSICAL EXERCISE TAILORED TO HIS OR HER NEEDS.FOR THE PHYSICALLY IMPAIRED, TO HELP THE DEVELOPMENT OF BENEFICIAL MUSCLES AND JOINTS.FOR THE MENTALLY HANDICAPPED, TO PROVIDE PSYCHOLOGICAL AND EMOTIONAL BENEFITS DERIVED FROM RIDING A HORSE.FOR PEOPLE WHO HAVE DIFFICULTY BONDING WITH OTHERS, TO OFFER AN OPPORTUNITY TO DEVELOP TRUST AND CONFIDENCE BY BONDING WITH A TRAINED HORSE.TO CONTINUE RESCUING AND ADOPTING HORSES IN NEED AND PROVIDE THEM WITH NURTURING CARE AND TRAINING.TO LOOK AT THE ABILITY OF A PERSON RATHER THAN THE DISABILITY.TO BELIEVE EVERYONE IS WORTHY.TO KNOW THAT MIRACLES DO HAPPEN.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>271746</ExpenseAmt>
      <Desc>CHILDREN AND ADULTS RANGING FROM AGE 3 TO 82 WITH VARIED LEVELS AND TYPES OF DISABILITIES ARE REFERRED TO PEGASUS RIDING ACADEMY FOR EQUINE THERAPY FROM THE COACHELLA VALLEY UNIFIED SCHOOL DISTRICT, PRIVATE PHYSICIANS, PHYSICAL THERAPISTS, AND VARIOUS ORGANIZATIONS AROUND THE COACHELLA VALLEY. EACH RIDER IS EASED INTO A PROGRAM OF PHYSICAL EXERCISE GEARED TO THEIR NEEDS. FOR THE PHYSICALLY IMPAIRED, RIDERS STRENGTHEN THEIR MUSCLES AND JOINTS. FOR THE MENTALLY CHALLENGED THE RIDERS RECEIVE PSYCHOLOGICAL AND EMOTIONAL BENEFITS, SUCH AS LEARNING TO CONCENTRATE AND A SENSE OF ACCOMPLISHMENT. DURING 2011 PEGASUS HAD 180 HANDICAPPED INDIVIDUALS. IN ORDER TO QUALIFY FOR THE PROGRAM A RIDER MUST BE DEEMED HANDICAPPED BY THE SOCIAL SECURITY ADMINISTRATION OR BY THE PUBLIC SCHOOL SYSTEM. CLASSES ARE HELD OCTOBER TO MAY, WEDNESDAY THROUGH SATURDAY, EVERY HALF HOUR FROM 8:30 A.M. UNTIL APPROXIMATELY NOON. THERE ARE UP TO 6 HORSES IN THE RING AT A TIME AND RIDERS ALWAYS HAVE ONE TRAINED VOLUNTEER ON EACH SIDE OF THEM AND A TRAINED VOLUNTEER LEADER WHO GUIDES THE HORSE.</Desc>
      <TotalProgramServiceExpensesAmt>271746</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc1040000001">0</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041200001">1</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041200001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041200001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>0</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>6</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>1</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>1</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>0</Form8899Filedind>
      <Form1098CFiledInd>0</Form1098CFiledInd>
      <DAFExcessBusinessHoldingsInd>0</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>0</TaxableDistributionsInd>
      <DistributionToDonorInd>0</DistributionToDonorInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>11</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>11</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>7607723057</PhoneNum>
        <USAddress>
          <AddressLine1Txt>35-450-B PEGASUS COURT</AddressLine1Txt>
          <CityNm>PALM DESERT</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92211</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>PETER SOLOMON</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHASE BERKE</PersonNm>
        <TitleTxt>COO OF OPERATIONS</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CURTISS PERRY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PETER FLAXX</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CARL K OSBORNE ESQ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PENNY CARPENTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DICK SHALOUB</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIMOTHY VAIL DVM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHELSEY FLOHE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CATHERINE ECKLUND MARES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ENRIQUE SOLIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>56161</FundraisingAmt>
      <AllOtherContributionsAmt>586479</AllOtherContributionsAmt>
      <TotalContributionsAmt>642640</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2496</TotalRevenueColumnAmt>
        <ExclusionAmt>2496</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>34017</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>56161</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>63902</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-29885</TotalRevenueColumnAmt>
        <ExclusionAmt>-29885</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>619</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>619</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>619</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>615870</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>619</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-27389</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>51983</TotalAmt>
        <ProgramServicesAmt>51983</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7725</TotalAmt>
        <ProgramServicesAmt>5794</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1545</ManagementAndGeneralAmt>
        <FundraisingAmt>386</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>24000</TotalAmt>
        <FundraisingAmt>24000</FundraisingAmt>
      </FeesForServicesProfFundraising>
      <FeesForServicesOtherGrp>
        <TotalAmt>64156</TotalAmt>
        <ProgramServicesAmt>48117</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16039</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>12468</TotalAmt>
        <ProgramServicesAmt>12468</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>RANCH EXPENSES</Desc>
        <TotalAmt>62994</TotalAmt>
        <ProgramServicesAmt>62994</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VET CARE AND FEED</Desc>
        <TotalAmt>32308</TotalAmt>
        <ProgramServicesAmt>32308</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OFFICE EXPENSES</Desc>
        <TotalAmt>24335</TotalAmt>
        <ProgramServicesAmt>18433</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4915</ManagementAndGeneralAmt>
        <FundraisingAmt>987</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>INSURANCE , TAXES AND L</Desc>
        <TotalAmt>22845</TotalAmt>
        <ProgramServicesAmt>20332</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2285</ManagementAndGeneralAmt>
        <FundraisingAmt>228</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>19317</TotalAmt>
        <ProgramServicesAmt>19317</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>322131</TotalAmt>
        <ProgramServicesAmt>271746</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24784</ManagementAndGeneralAmt>
        <FundraisingAmt>25601</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>210420</BOYAmt>
        <EOYAmt>499243</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>342223</BOYAmt>
        <EOYAmt>317007</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>290</BOYAmt>
        <EOYAmt>25530</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>356825</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>260623</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>82023</BOYAmt>
        <EOYAmt>96202</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>4663</BOYAmt>
        <EOYAmt>5396</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>639619</BOYAmt>
        <EOYAmt>943378</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>2297</BOYAmt>
        <EOYAmt>12317</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>2297</BOYAmt>
        <EOYAmt>12317</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>518432</BOYAmt>
        <EOYAmt>498398</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TemporarilyRstrNetAssetsGrp>
        <BOYAmt>118890</BOYAmt>
        <EOYAmt>432663</EOYAmt>
      </TemporarilyRstrNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>637322</BOYAmt>
        <EOYAmt>931061</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>639619</BOYAmt>
        <EOYAmt>943378</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>293739</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>228115</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>373430</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>289725</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>363381</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>613374</CurrentTaxYearAmt>
        <TotalAmt>1868025</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>228115</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>373430</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>289725</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>363381</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>613374</CurrentTaxYearAmt>
        <TotalAmt>1868025</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1868025</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>2179</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2050</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2347</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3626</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2496</CurrentTaxYearAmt>
        <TotalAmt>12698</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1880723</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99320</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99180</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>70852</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>30596</DepreciationAmt>
        <BookValueAmt>40256</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>285973</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>230027</DepreciationAmt>
        <BookValueAmt>55946</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>96202</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>615870</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>615870</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>615870</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>322131</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>322131</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>322131</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS POLICY IS TO RECORD INTEREST OR PENALTIES IN OPERATING EXPENSES. FOR THE YEAR ENDED DECEMBER 31, 2016 THERE WAS NO INTEREST OR PENALTIES EXPENSE RECORDED AND NO ACCRUED INTEREST OR PENALTIES. THE ORGANIZATIONS FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATIONS FORMS 199, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN, ARE SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SolicitationOfNonGovtGrantsInd>X</SolicitationOfNonGovtGrantsInd>
      <SolicitationOfGovtGrantsInd>X</SolicitationOfGovtGrantsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>1</AgrmtProfFundraisingActyInd>
      <FundraiserActivityInfoGrp>
        <PersonNm>ROBIN KAY MONTGOMERY</PersonNm>
        <USAddress>
          <AddressLine1Txt>501 DESERT LAKES CIRCLE</AddressLine1Txt>
          <CityNm>PALM SPRINGS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92264</ZIPCd>
        </USAddress>
        <ActivityTxt>GRANT WRITING / FUNDRAISING</ActivityTxt>
        <FundraiserControlOfFundsInd>0</FundraiserControlOfFundsInd>
        <GrossReceiptsAmt>91742</GrossReceiptsAmt>
        <RetainedByContractorAmt>24000</RetainedByContractorAmt>
        <NetToOrganizationAmt>67742</NetToOrganizationAmt>
      </FundraiserActivityInfoGrp>
      <TotalGrossReceiptsAmt>91742</TotalGrossReceiptsAmt>
      <TotalRetainedByContractorsAmt>24000</TotalRetainedByContractorsAmt>
      <TotalNetToOrganizationAmt>67742</TotalNetToOrganizationAmt>
      <FundraisingEventInformationGrp>
        <Event1Nm>PETS ON PARADE</Event1Nm>
        <GrossReceiptsEvent1Amt>40580</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>21568</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>19012</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>33968</OtherDirectExpensesEvent1Amt>
        <Event2Nm>RIDERS AWARDS</Event2Nm>
        <GrossReceiptsEvent2Amt>47825</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>33335</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>14490</GrossRevenueEvent2Amt>
        <FoodAndBeverageEvent2Amt>19522</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>850</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>9562</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>1773</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>1258</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>515</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>90178</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>56161</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>34017</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>19522</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>850</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>43530</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>63902</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-29885</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>TREASURER PROVIDED EACH BOARD MEMBER A COPY OF THE TAX RETURN FOR REVIEW AND APPROVAL BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>P 22 86 2</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMIN AND CONSULTING: PROGRAM SERVICE EXPENSES 48,117. MANAGEMENT AND GENERAL EXPENSES 16,039. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,156.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>