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    <Timestamp>2013-08-13T09:40:22-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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      <PreparerFirmBusinessName>
        <BusinessNameLine1>SARAH W HARRISON CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>175 E CHURCH ST</AddressLine1>
        <City>Ukiah</City>
        <State>CA</State>
        <ZIPCode>95482</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
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    <Filer>
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      <Name>
        <BusinessNameLine1>POTTER VALLEY COMMUNITY PARKS AND RECREATION</BusinessNameLine1>
      </Name>
      <NameControl>POTT</NameControl>
      <USAddress>
        <AddressLine1>PO BOX 247</AddressLine1>
        <City>POTTER VALLEY</City>
        <State>CA</State>
        <ZIPCode>95469</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JOLEEN LOGAN</Name>
      <Title>TREASURER</Title>
      <DateSigned>2013-05-07</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>SARAH W HARRISON CPA</Name>
      <PTIN>P00434376</PTIN>
      <Phone>7074626467</Phone>
      <DatePrepared>2013-08-13</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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  <ReturnData documentCount="6">
    <IRS990 documentId="IRS990">
      <NameOfPrincipalOfficerPerson>CLYDE BLUNDELL</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>11720 EAST ROAD</AddressLine1>
        <City>POTTER VALLEY</City>
        <State>CA</State>
        <ZIPCode>95469</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>67467</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2006</YearFormation>
      <StateLegalDomicile>CA</StateLegalDomicile>
      <ActivityOrMissionDescription>TO PROVIDE AND MAINTAIN CERTAIN BUILDINGS, FACILITIES AND GROUNDS FOR THE BENEFIT OF THE POTTER VALLEY COMMUNITY.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>9478</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>160075</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>45493</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>405</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>96</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>9502</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>2784</OtherRevenuePriorYear>
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      <TotalRevenuePriorYear>162955</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>55400</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>1000</GrantsAndSimilarAmntsPriorYear>
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      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>34077</OtherExpensePriorYear>
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      <TotalExpensesPriorYear>35077</TotalExpensesPriorYear>
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      <RevenuesLessExpensesPriorYear>127878</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>39032</RevenuesLessExpensesCY>
      <TotalAssetsBOY>1043447</TotalAssetsBOY>
      <TotalAssetsEOY>1076810</TotalAssetsEOY>
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      <TotalLiabilitiesEOY>144331</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>893447</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>932479</NetAssetsOrFundBalancesEOY>
      <MissionDescription>TO PROVIDE AND MAINTAIN CERTAIN BUILDINGS, FACILITIES AND GROUNDS FOR THE BENEFIT OF THE POTTER VALLEY COMMUNITY.</MissionDescription>
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      <Description>THE POTTER VALLEY RIDING CLUB WAS ORGANIZED IN 2011. 45 CLUB MEMBERS ARE ALLOWED 6 MONTHS9 UNLIMITED USE OF THE ARENA FOR THEIR PAID DUES.</Description>
      <Activity2>
        <Expense>1077</Expense>
        <Description>HOSTED AN APPRECIATION DINNER FOR THE MANY VOLUNTEERS WHO WORKED ON THE DEVELOPMENT OF THE PROPERTY.</Description>
      </Activity2>
      <Activity3>
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        <Description>THE POTTER VALLEY COMMUNITY PARKS AND RECREATION9S BIGGEST ACCOMPLISHMENT OF 2012 HAS BEEN THE INSTALLATION OF THE PLAYGROUND AT THE COMMUNITY PARK. THE ENTIRE PLAYSTRUCTURE INCLUDES A STAGECOACH THEMED PLAYGROUND FOR CHILDREN AGED 2-5, AND ANOTHER PLAYGROUND FOR CHILDREN 6 AND UP. SWINGS FOR ALL AGES ARE ALSO INCLUDED. THIS SPRING A GROUP OF BOARD MEMBERS AND VOLUNTEERS COMPLETELY INSTALLED THE PLAY STRUCTURES, BUILT A BORDER AND SPREAD PLAYGROUND WOODCHIPS IN TIME FOR A RIBBON CUTTING CEREMONY AT THE 2012 POTTER VALLEY RODEO. OTHER IMPROVEMENTS INCLUDE NEW FENCING ALONG THE EAST SIDE OF THE DRIVEWAY.</Description>
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      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="990B">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
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      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
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      <Form990-TFiled>true</Form990-TFiled>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
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      <IndoorTanningServices>false</IndoorTanningServices>
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      <TheBooksAreInCareOf>
        <NamePerson>JOLEEN LOGAN</NamePerson>
        <TelephoneNumber>7074689225</TelephoneNumber>
        <AddressUS>
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          <City>POTTER VALLEY</City>
          <State>CA</State>
          <ZIPCode>95469</ZIPCode>
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        <Title>CHAIRMAN</Title>
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        <Officer>X</Officer>
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      <Form990PartVIISectionA>
        <NamePerson>ERIN OFARRELL</NamePerson>
        <Title>SECRETARY</Title>
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        <Officer>X</Officer>
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        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>JOHN WOOLEY</NamePerson>
        <Title>MEMBER</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
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      <Form990PartVIISectionA>
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        <Title>TREASURER</Title>
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        <Officer>X</Officer>
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        <NamePerson>KATIE DELBAR</NamePerson>
        <Title>MEMBER</Title>
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      <Form990PartVIISectionA>
        <NamePerson>KRISTIN MYERS</NamePerson>
        <Title>MEMBER</Title>
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        <NamePerson>REX BRAZELL</NamePerson>
        <Title>MEMBER</Title>
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        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>ROBERT MEEK</NamePerson>
        <Title>MEMBER</Title>
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        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>STEVEN GALLIANI</NamePerson>
        <Title>MEMBER</Title>
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      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
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      <ProgramServiceRevenue>
        <Description>RIDING CLUB</Description>
        <BusinessCode>713940</BusinessCode>
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      <GrantsToDomesticOrgs>
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        <ProgramServices>300</ProgramServices>
      </GrantsToDomesticOrgs>
      <FeesForServicesLegal>
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        <ManagementAndGeneral>435</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
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        <ManagementAndGeneral>956</ManagementAndGeneral>
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      <OfficeExpenses>
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        <ProgramServices>554</ProgramServices>
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        <ProgramServices>150</ProgramServices>
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        <ProgramServices>10167</ProgramServices>
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      <Insurance>
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        <ProgramServices>1605</ProgramServices>
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        <ProgramServices>1832</ProgramServices>
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      <OtherExpenses>
        <Description>TAXES</Description>
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        <ProgramServices>131</ProgramServices>
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        <CurrentTaxYear>45493</CurrentTaxYear>
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        <CurrentTaxYearMinus2Years>128417</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>160150</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>45493</CurrentTaxYear>
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      <PublicSupportTotal170>215889</PublicSupportTotal170>
      <GrossInvestmentIncome170>
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        <CurrentTaxYear>24</CurrentTaxYear>
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      <TotalSupport>482625</TotalSupport>
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      <PublicSupportPertcentPriorYear>0.60670</PublicSupportPertcentPriorYear>
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    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
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        <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>
    <IRS990ScheduleD documentId="990D">
      <Land>
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        <BookValue>870312</BookValue>
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      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>10286</OtherCostOrOtherBasis>
        <BookValue>10286</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>96637</OtherCostOrOtherBasis>
        <BookValue>96637</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>977235</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>O01</Identifier>
        <ReturnReference>Officer directors etc family relationship Part VI line 2</ReturnReference>
        <Explanation>TWO BOARD MEMBERS HAVE A FAMILY RELATIONSHIP. POTTER VALLEY IS A SMALL COMMUNITY OF LESS THAN 2,000 PEOPLE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O02</Identifier>
        <ReturnReference>Form 990 governing body review Part VI line 11</ReturnReference>
        <Explanation>NO REVIEW WAS CONDUCTED OR WILL BE CONDUCTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O03</Identifier>
        <ReturnReference>Governing documents etc available to public Part VI line 19</ReturnReference>
        <Explanation>INQUIRIES ARE RESPONDED TO ON AN INDIVIDUAL BASIS AND RECORDS ARE MADE AVAILABLE AT THE PARKS AND RECREATION SITE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>GRANGE PATRONS OF HUSBANDRY</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO BOX</AddressLine1>
          <City>POTTER VALLEY</City>
          <State>CA</State>
          <ZIPCode>95469</ZIPCode>
        </AddressUS>
        <EIN>237529783</EIN>
        <PrimaryActivities>COMMUNITY SERVICE</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501C8</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
    </IRS990ScheduleR>
  </ReturnData>
</Return>