﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v3.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-04-04T13:22:29-07:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>Robert A Hunter CPA</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>7800 Correll Maxey Rd</AddressLine1>
        <City>London</City>
        <State>OH</State>
        <ZIPCode>43140</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>310835665</EIN>
      <BusinessName>
        <BusinessNameLine1>RIDING CENTER ASSOCIATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>RIDI</BusinessNameControlTxt>
      <PhoneNum>9377679087</PhoneNum>
      <USAddress>
        <AddressLine1>1117 E HYDE RD</AddressLine1>
        <City>YELLOW SPRINGS</City>
        <State>OH</State>
        <ZIPCode>453879756</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JANETTA LEWIS</PersonNm>
      <PersonTitleTxt>BOARD PRESIDENT</PersonTitleTxt>
      <PhoneNum>9377679087</PhoneNum>
      <SignatureDt>2014-03-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT A HUNTER</PreparerPersonNm>
      <PhoneNum>9374628128</PhoneNum>
      <PreparationDt>2014-04-04</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>154221</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>21876</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>113632</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1700</MembershipDuesAmt>
      <InvestmentIncomeAmt>16</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>1500</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>1125</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>375</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>14875</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5349</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9526</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>622</OtherRevenueTotalAmt>
      <TotalRevenueAmt>147747</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>44556</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>20342</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10954</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>277</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>78805</OtherExpensesTotalAmt>
      <TotalExpensesAmt>154934</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7187</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>196477</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>189290</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>68293</BOYAmt>
        <EOYAmt>78313</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>95044</BOYAmt>
        <EOYAmt>84694</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>38231</BOYAmt>
        <EOYAmt>31508</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>201568</BOYAmt>
        <EOYAmt>194515</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5091</BOYAmt>
        <EOYAmt>5225</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>196477</BOYAmt>
        <EOYAmt>189290</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDING THERAPEUTIC SERIVCES &amp; EDUCATION TO THE PUBLIC.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE RIDING CENTRE SERVES GENERAL RESIDENTS &amp; SPECIAL NEEDS (DEVELOPMENTAL/ PHYSICAL) CHILDREN AND ADULTS IN THE GREENE COUNTY, OHIO AREA. RIDING AND BOARDING &amp; CARE OF HORSES IS AN ON-GOING PROGRAM. BUILDING SELF-CONFIDENCE IN CHILDREN AND</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>130244</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ADULTS IS A FINE MEASURE OF THE PROGRAM. PROMOTING UNDERSTANDING AND APPRECIATION OF HORSES IS THE EMPHASIS. PARTICIPANTS SERVED NUMBERED APPROXIMATELY 500.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>130244</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANETTA LEWIS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES NEALON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLENE CARLSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARSHA CASDORPH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLYN BAILEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>28600</CompensationAmt>
        <EmployeeBenefitProgramAmt>858</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SYLVIA ELLISON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CINDY MINTON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALMA SHIPLEY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CAROLYN BAILEY</PersonNm>
        <USAddress>
          <AddressLine1>1117 E HYDE RD</AddressLine1>
          <City>YELLOW SPRINGS</City>
          <State>OH</State>
          <ZIPCode>453879756</ZIPCode>
        </USAddress>
        <PhoneNum>9377679087</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="13000178">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>34594</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28055</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39611</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>44865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23576</CurrentTaxYearAmt>
        <TotalAmt>170701</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>94536</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>95525</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102240</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106696</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>113632</CurrentTaxYearAmt>
        <TotalAmt>512629</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>129130</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>123580</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>141851</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>151561</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>137208</CurrentTaxYearAmt>
        <TotalAmt>683330</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>9164</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11471</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7696</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7216</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4969</CurrentTaxYearAmt>
        <TotalAmt>40516</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>9164</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11471</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7696</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7216</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4969</CurrentTaxYearAmt>
        <TotalAmt>40516</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>642814</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>107</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>75</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16</CurrentTaxYearAmt>
        <TotalAmt>270</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>107</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>75</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16</CurrentTaxYearAmt>
        <TotalAmt>270</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>25</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>90</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>340</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>997</CurrentTaxYearAmt>
        <TotalAmt>2652</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <TotalAmt>686252</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.93670</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.93330</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00040</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00400</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: RECYCLING</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2009: 0.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2010: 0.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2011: 0.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2012: 0.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 0.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: MISC SALES</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2009: 25.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2010: 1200.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2011: 90.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2012: 340.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Pt III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2013: 997.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="00000003" softwareId="13000178">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC 622.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPRECIATION 17058. DONATIONS 1050. MISC 901. ADVERTISING &amp; MEMBERSHIP DUES 2426. INSURANCE-DIRECTORS 310. INSURANCE- OTHER 858. PAYROLL TAXES 4390. SUPPLIES 39807. TELEPHONE 1038. EQUIPMENT MAINTENANCE 1316. GROUNDS MAINTENANCE 5829. LICENSE 64. OFFICE EXPENSE 3377. TRAVEL 381.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE - NET 5614. 5237. INVENTORIES 5451. 3639. PREPAIDS 3320. 3420. DEPOSITS 515. 515. HORSES LESS ACCUMULATED DEPRECIATION 5619. 4221. EQUIPMENT LESS ACCUMULATED DEPRECIATION 17712. 14476.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE &amp; ACCRUED EXPENSES 5091. 5225.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24f</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>