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        <BusinessNameLine1>GUTHMILLER ACCOUNTING LTD</BusinessNameLine1>
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        <State>SD</State>
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    <Filer>
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      <Name>
        <BusinessNameLine1>SPURS THERAPEUTIC RIDING CENTER INC</BusinessNameLine1>
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      <Phone>6052261099</Phone>
      <USAddress>
        <AddressLine1>1128 - 130TH ST NE PO BOX 431</AddressLine1>
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    <Officer>
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      <Phone>6052261099</Phone>
      <DateSigned>2013-04-26</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>WENDY J GUTHMILLER CPA</Name>
      <Phone>6052257279</Phone>
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    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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        <PersonName>JACK THOMPSON</PersonName>
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        <PersonName>RICH HICKMAN</PersonName>
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        <PersonName>BECKY FISCHBACH</PersonName>
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      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>BECKY FISCHBACH</NamePerson>
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          <AddressLine1>38815 130TH STREET</AddressLine1>
          <City>ABERDEEN</City>
          <State>SD</State>
          <ZIPCode>57401</ZIPCode>
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        <TelephoneNumber>6052261099</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
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      <OperatingSchool>false</OperatingSchool>
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      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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        <CurrentTaxYearMinus1Year>379</CurrentTaxYearMinus1Year>
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        <CurrentTaxYearMinus3Years>416</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>360</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>379</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>37</CurrentTaxYear>
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      <FactsAndCircumstancesTest>OTHER INCOME PART III, LINE 12; DESCRIPTION: OTHER INCOME; 2008: 25769.; 2009: 13666.; 2010: 44499.; 2011: 56108.;</FactsAndCircumstancesTest>
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        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 20</Identifier>
        <Explanation>RETURNED A DONATED ITEM RECEIVED IN 2011 -3162.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE 4432. 3756. PLEDGES RECEIVABLE 25306. 22412.</Explanation>
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