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    <Timestamp>2012-05-06T07:07:32-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>ROBERT A HUNTER CPA</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>7800 CORRELL MAXEY RD</AddressLine1>
        <City>LONDON</City>
        <State>OH</State>
        <ZIPCode>43140</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
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        <BusinessNameLine1>RIDING CENTER ASSOCIATION</BusinessNameLine1>
      </Name>
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      <Phone>9377679087</Phone>
      <USAddress>
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        <City>YELLOW SPRINGS</City>
        <State>OH</State>
        <ZIPCode>453879756</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JANETTA LEWIS</Name>
      <Title>PRESIDENT</Title>
      <Phone>9377679087</Phone>
      <DateSigned>2012-04-26</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>ROBERT A HUNTER</Name>
      <Phone>9374628128</Phone>
      <DatePrepared>2012-05-06</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
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    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
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        <EOY>206590</EOY>
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      <PrimaryExemptPurpose>PROVIDING THERAPEUTIC SERIVCES &amp; EDUCATION TO THE PUBLIC.</PrimaryExemptPurpose>
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        <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>
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      <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>
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      <TotalProgramServiceExpenses>102240</TotalProgramServiceExpenses>
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        <PersonName>JANETTA LEWIS</PersonName>
        <AddressUS>
          <AddressLine1>1723 MIDVALE RD</AddressLine1>
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          <State>OH</State>
          <ZIPCode>45504</ZIPCode>
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        <Title>PRESIDENT</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAMES NEALON</PersonName>
        <AddressUS>
          <AddressLine1>1170 GINNELL RD</AddressLine1>
          <City>YELLOW SPRINGS</City>
          <State>OH</State>
          <ZIPCode>45387</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CHARLENE CARLSON</PersonName>
        <AddressUS>
          <AddressLine1>SPFD-JMESTWN RD</AddressLine1>
          <City>SPRINGFIELD</City>
          <State>OH</State>
          <ZIPCode>45502</ZIPCode>
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        <Title>TRUSTEE</Title>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARSHA CASDORPH</PersonName>
        <AddressUS>
          <AddressLine1>415 N PARK PL</AddressLine1>
          <City>YELLOW SPRINGS</City>
          <State>OH</State>
          <ZIPCode>45387</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>VIKKI HAZELBAKER</PersonName>
        <AddressUS>
          <AddressLine1>224 S BIRD RD</AddressLine1>
          <City>SPRINGFIELD</City>
          <State>OH</State>
          <ZIPCode>45505</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CAROLYN BAILEY</PersonName>
        <AddressUS>
          <AddressLine1>689 JACOBY RD</AddressLine1>
          <City>XENIA</City>
          <State>OH</State>
          <ZIPCode>45385</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SYLVIA ELLISON</PersonName>
        <AddressUS>
          <AddressLine1>322 ALLEN ST</AddressLine1>
          <City>YELLOW SPRINGS</City>
          <State>OH</State>
          <ZIPCode>45387</ZIPCode>
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        <Title>TRUSTEE</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>REGAN PARKER</PersonName>
        <AddressUS>
          <AddressLine1>160 EDGEFIELD DR</AddressLine1>
          <City>YELLOW SPRINGS</City>
          <State>OH</State>
          <ZIPCode>45387</ZIPCode>
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      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
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      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
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      <StatesWhereCopyOfReturnIsFiled>OH</StatesWhereCopyOfReturnIsFiled>
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        <NamePerson>CAROLYN BAILEY</NamePerson>
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          <AddressLine1>1117 E HYDE RD</AddressLine1>
          <City>YELLOW SPRINGS</City>
          <State>OH</State>
          <ZIPCode>453879756</ZIPCode>
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        <TelephoneNumber>9377679087</TelephoneNumber>
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      <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>
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      <GrossInvestmentIncome170>
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      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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        <CurrentTaxYearMinus3Years>43728</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>34594</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>28055</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>39611</CurrentTaxYear>
        <Total>175678</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>96345</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>94536</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>95525</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>102240</CurrentTaxYear>
        <Total>489048</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
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        <CurrentTaxYearMinus3Years>140073</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>129130</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>123580</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>141851</CurrentTaxYear>
        <Total>664726</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <CurrentTaxYearMinus4Years>9337</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>6066</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9164</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11471</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7696</CurrentTaxYear>
        <Total>43734</Total>
      </AmtsRecdFromDisqualPersons>
      <SupportFromDQPsEtc>
        <CurrentTaxYearMinus4Years>9337</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>6066</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9164</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11471</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7696</CurrentTaxYear>
        <Total>43734</Total>
      </SupportFromDQPsEtc>
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      <GrossInvestmentIncome509>
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        <CurrentTaxYearMinus3Years>2506</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>75</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>54</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>2506</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>107</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>54</CurrentTaxYear>
        <Total>5859</Total>
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        <CurrentTaxYearMinus3Years>30</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>25</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1200</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>90</CurrentTaxYear>
        <Total>2126</Total>
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      <PriorYrInvestIncomePercentage>0.01180</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <FactsAndCircumstancesTest>OTHER INCOME PART III, LINE 12; DESCRIPTION: RECYCLING; 2007: 0.; 2008: 30.; 2009: 0.; 2010: 0.; 2011: 0.; DESCRIPTION: MISC SALES; 2007: 781.; 2008: 0.; 2009: 25.; 2010: 1200.; 2011: 90.;</FactsAndCircumstancesTest>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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        <GrossRevenueTotalEvents>17145</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>3703</OtherDirectExpensesTotalEvents>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>MISC 90.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>MISC 1264. ADVERTISING &amp; MEMBERSHIP DUES 4053. INSURANCE-DIRECTORS 798. PAYROLL TAXES 8382. SUPPLIES 36886. TELEPHONE 430. EQUIPMENT MAINTENANCE 1650. TRAVEL 314. DEPRECIATION 17029.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE - NET 4934. 5175. INVENTORIES 3570. 4096. PREPAIDS 4421. 3942. DEPOSITS 515. 515. HORSES LESS ACCUMULATED DEPRECIATION 5214. 4858. EQUIPMENT LESS ACCUMULATED DEPRECIATION 10845. 22437.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>ACCOUNTS PAYABLE &amp; ACCRUED EXPENSES 7149. 6638.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>DUES</Explanation>
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