﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-03-19T03:44:09-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ROBERT A HUNTER CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>7800 CORRELL MAXEY RD</AddressLine1>
        <City>LONDON</City>
        <State>OH</State>
        <ZIPCode>43140</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>310835665</EIN>
      <Name>
        <BusinessNameLine1>RIDING CENTER ASSOCIATION</BusinessNameLine1>
      </Name>
      <NameControl>RIDI</NameControl>
      <Phone>9377679087</Phone>
      <USAddress>
        <AddressLine1>1117 E HYDE RD</AddressLine1>
        <City>YELLOW SPRINGS</City>
        <State>OH</State>
        <ZIPCode>453879756</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JANETTA LEWIS</Name>
      <Title>BORAD PRESIDENT</Title>
      <Phone>9377679087</Phone>
      <DateSigned>2013-03-11</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ROBERT A HUNTER</Name>
      <Phone>9374628128</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>166153</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>42060</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>106696</ProgramServiceRevenue>
      <MembershipDues>2805</MembershipDues>
      <InvestmentIncome>18</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>14234</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>5490</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>8744</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>340</OtherRevenueTotal>
      <TotalRevenue>160663</TotalRevenue>
      <SalariesOtherCompEmplBenefits>43857</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>20950</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>25383</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>272</PrintingPublicationsPostage>
      <OtherExpensesTotal>80314</OtherExpensesTotal>
      <TotalExpenses>170776</TotalExpenses>
      <ExcessOrDeficitForYear>-10113</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>206590</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>196477</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>70231</BOY>
        <EOY>68293</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>101974</BOY>
        <EOY>95044</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>41023</BOY>
        <EOY>38231</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>213228</BOY>
        <EOY>201568</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>6638</BOY>
        <EOY>5091</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>206590</BOY>
        <EOY>196477</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>PROVIDING THERAPEUTIC SERIVCES &amp; EDUCATION TO THE PUBLIC.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>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</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>140562</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>ADULTS IS A FINE MEASURE OF THE PROGRAM. PROMOTING UNDERSTANDING AND APPRECIATION OF HORSES IS THE EMPHASIS. PARTICIPANTS SERVED NUMBERED APPROXIMATELY 500.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>140562</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JANETTA LEWIS</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAMES NEALON</PersonName>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CHARLENE CARLSON</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARSHA CASDORPH</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CAROLYN BAILEY</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>40.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>28600</Compensation>
        <ContriToEmplBenefitPlansEtc>1031</ContriToEmplBenefitPlansEtc>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SYLVIA ELLISON</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CINDY MINTON</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ALMA SHIPLEY</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>OH</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>CAROLYN BAILEY</NamePerson>
        <AddressUS>
          <AddressLine1>1117 E HYDE RD</AddressLine1>
          <City>YELLOW SPRINGS</City>
          <State>OH</State>
          <ZIPCode>453879756</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9377679087</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="12000225">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>43728</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>34594</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>28055</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>39611</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>44865</CurrentTaxYear>
        <Total>190853</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>96345</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>94536</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>95525</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>102240</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>106696</CurrentTaxYear>
        <Total>495342</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>140073</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>129130</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>123580</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>141851</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>151561</CurrentTaxYear>
        <Total>686195</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <CurrentTaxYearMinus4Years>6066</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>9164</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>11471</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>7696</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7216</CurrentTaxYear>
        <Total>41613</Total>
      </AmtsRecdFromDisqualPersons>
      <SupportFromDQPsEtc>
        <CurrentTaxYearMinus4Years>6066</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>9164</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>11471</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>7696</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7216</CurrentTaxYear>
        <Total>41613</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>644582</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>2506</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>107</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>75</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>54</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18</CurrentTaxYear>
        <Total>2760</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>2506</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>107</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>75</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>54</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18</CurrentTaxYear>
        <Total>2760</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>30</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>25</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1200</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>90</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>340</CurrentTaxYear>
        <Total>1685</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <Total>690640</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.93330</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.92310</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00400</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00870</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <FactsAndCircumstancesTest>OTHER INCOME PART III, LINE 12; DESCRIPTION: RECYCLING; 2008: 30.; 2009: 0.; 2010: 0.; 2011: 0.; 2012: 0.; DESCRIPTION: MISC SALES; 2008: 0.; 2009: 25.; 2010: 1200.; 2011: 90.; 2012: 340.;</FactsAndCircumstancesTest>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="00000004" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>MISC 340.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>DEPRECIATION 17221. DONATIONS 1000. MISC 752. ADVERTISING &amp; MEMBERSHIP DUES 2964. INSURANCE-DIRECTORS 676. PAYROLL TAXES 5892. SUPPLIES 46248. TELEPHONE 518. EQUIPMENT MAINTENANCE 4438. TRAVEL 605.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE - NET 5175. 5614. INVENTORIES 4096. 5451. PREPAIDS 3942. 3320. DEPOSITS 515. 515. HORSES LESS ACCUMULATED DEPRECIATION 4858. 5619. EQUIPMENT LESS ACCUMULATED DEPRECIATION 22437. 17712.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>ACCOUNTS PAYABLE &amp; ACCRUED EXPENSES 6638. 5091.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>DUES</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>