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    <Timestamp>2012-05-15T12:18:52-04:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Halberg Services LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>6618 Chagrin River Road</AddressLine1>
        <City>Solon</City>
        <State>OH</State>
        <ZIPCode>440223537</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>341964689</EIN>
      <Name>
        <BusinessNameLine1>Rising River Corporation</BusinessNameLine1>
      </Name>
      <NameControl>RISI</NameControl>
      <Phone>4402473993</Phone>
      <USAddress>
        <AddressLine1>6618 Chagrin River Road</AddressLine1>
        <City>Solon</City>
        <State>OH</State>
        <ZIPCode>440223537</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Elmer J Halberg</Name>
      <Title>Executive Director</Title>
      <DateSigned>2012-05-14</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Elmer J Halberg</Name>
      <Phone>4402473993</Phone>
      <DatePrepared>2012-05-14</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ softwareId="10000108" documentId="1" referenceDocumentId="5">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>RisingRiver.net</WebSite>
      <Organization501c3 referenceDocumentId="2">X</Organization501c3>
      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>52112</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>13210</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>35539</ProgramServiceRevenue>
      <InvestmentIncome>1038</InvestmentIncome>
      <GrossAmountFromSaleOfAssets>550</GrossAmountFromSaleOfAssets>
      <CostOtherBasisAndSalesExpenses>1200</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>-650</GainOrLossFromSaleOfAssets>
      <OtherRevenueTotal>1775</OtherRevenueTotal>
      <TotalRevenue>50912</TotalRevenue>
      <OccupancyRentUtilitiesAndMaint>11509</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>7674</PrintingPublicationsPostage>
      <OtherExpensesTotal>33211</OtherExpensesTotal>
      <TotalExpenses>52394</TotalExpenses>
      <ExcessOrDeficitForYear>-1482</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>14634</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>13152</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>305</BOY>
        <EOY>575</EOY>
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      <LandAndBuildings>
        <BOY>24925</BOY>
        <EOY>53564</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>46468</BOY>
        <EOY>46229</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>71698</BOY>
        <EOY>100368</EOY>
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      <SumOfTotalLiabilities>
        <BOY>57064</BOY>
        <EOY>87216</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>14634</BOY>
        <EOY>13152</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Equine Education</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Provide equine education to children &amp; adults in cooperation with local schools--Summer programs provide services to 225 children aged 5 to 12</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>52394</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>52394</TotalProgramServiceExpenses>
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        <PersonName>Krista Halberg</PersonName>
        <AddressUS>
          <AddressLine1>6618 Chagrin River Rd</AddressLine1>
          <City>CHAGRIN FALLS</City>
          <State>OH</State>
          <ZIPCode>44022</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>25</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Jessica Halberg</PersonName>
        <AddressUS>
          <AddressLine1>6618 Chagrin River Rd</AddressLine1>
          <City>CHAGRIN FALLS</City>
          <State>OH</State>
          <ZIPCode>44022</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Elmer Halberg</PersonName>
        <AddressUS>
          <AddressLine1>6618 Chagrin River Rd</AddressLine1>
          <City>CHAGRIN FALLS</City>
          <State>OH</State>
          <ZIPCode>44022</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Carole Halberg</PersonName>
        <AddressUS>
          <AddressLine1>6618 Chagrin River Road</AddressLine1>
          <City>CHAGRIN FALLS</City>
          <State>OH</State>
          <ZIPCode>44022</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>1</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Karyn Krepps-Frisina</PersonName>
        <AddressUS>
          <AddressLine1>Nautilus Trail</AddressLine1>
          <City>CHAGRIN FALLS</City>
          <State>OH</State>
          <ZIPCode>44022</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Nichole Winningham</PersonName>
        <AddressUS>
          <AddressLine1>7600 Dixboro Road</AddressLine1>
          <City>SOUTH LYON</City>
          <State>MI</State>
          <ZIPCode>48178</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Tiffany Hagen</PersonName>
        <AddressUS>
          <AddressLine1>PO Box 718</AddressLine1>
          <City>BARNESVILLE</City>
          <State>OH</State>
          <ZIPCode>43713</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationFiled990T>0</OrganizationFiled990T>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>0</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>1</MadeLoansToFromOfficers>
      <LoansToFromOfficers referenceDocumentId="4">73192</LoansToFromOfficers>
      <EngagedInExcessBenefitTrans referenceDocumentId="4">0</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>Elmer Halberg</NamePerson>
        <AddressUS>
          <AddressLine1>6618 Chagrin River Road</AddressLine1>
          <City>CHAGRIN FALLS</City>
          <State>OH</State>
          <ZIPCode>440223537</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4402473993</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>0</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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    <IRS990ScheduleA softwareId="10000108" documentId="2">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PrivateFoundation170>X</PrivateFoundation170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>16790</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>25550</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>11700</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11116</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6450</CurrentTaxYear>
        <Total>71606</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>6389</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>11918</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>34298</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>41924</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>35539</CurrentTaxYear>
        <Total>130068</Total>
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      <GrossReceiptsFromNonUBI>
        <CurrentTaxYear>12941</CurrentTaxYear>
        <Total>12941</Total>
      </GrossReceiptsFromNonUBI>
      <ValueOfSvcsFcltsFurnishdByGovt>
        <CurrentTaxYearMinus3Years>1600</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4450</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>4450</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6760</CurrentTaxYear>
        <Total>17260</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
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        <CurrentTaxYearMinus4Years>23179</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>39068</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>50448</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>57490</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>61690</CurrentTaxYear>
        <Total>231875</Total>
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      <PublicSupportTotal509>231875</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYear>1038</CurrentTaxYear>
        <Total>1038</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYear>1038</CurrentTaxYear>
        <Total>1038</Total>
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      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>23179</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>39068</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>50448</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>57490</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>62728</CurrentTaxYear>
        <Total>232913</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.9955</PublicSupportPercentage509>
      <PriorYearSupportPercentage>1.0000</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.0045</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <LoanTable>
        <NamePerson>Elmer Halberg</NamePerson>
        <PurposeOfLoan>To captialize charity</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>16848</OriginalPrincipalAmount>
        <BalanceDue>9950</BalanceDue>
        <ApprovedByBoard>1</ApprovedByBoard>
      </LoanTable>
      <LoanTable>
        <NamePerson>Carole Halberg</NamePerson>
        <PurposeOfLoan>To capitalize Charity</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>17500</OriginalPrincipalAmount>
        <BalanceDue>23618</BalanceDue>
        <ApprovedByBoard>1</ApprovedByBoard>
      </LoanTable>
      <LoanTable>
        <NamePerson>Krista Halberg</NamePerson>
        <PurposeOfLoan>To capitalize Charity</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>3091</OriginalPrincipalAmount>
        <BalanceDue>2094</BalanceDue>
        <ApprovedByBoard>1</ApprovedByBoard>
      </LoanTable>
      <LoanTable>
        <NamePerson>Jessica Halberg</NamePerson>
        <PurposeOfLoan>To capitalize charity</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>7348</OriginalPrincipalAmount>
        <BalanceDue>7530</BalanceDue>
        <ApprovedByBoard>1</ApprovedByBoard>
      </LoanTable>
      <LoanTable>
        <NamePerson>Elmer Halberg</NamePerson>
        <PurposeOfLoan>To capitalize charity</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>28000</OriginalPrincipalAmount>
        <BalanceDue>28000</BalanceDue>
        <ApprovedByBoard>1</ApprovedByBoard>
        <WrittenAgreement>1</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>Krista Halberg</NamePerson>
        <PurposeOfLoan>To capitalize charity</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>2000</OriginalPrincipalAmount>
        <BalanceDue>2000</BalanceDue>
        <ApprovedByBoard>1</ApprovedByBoard>
        <WrittenAgreement>1</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>73192</TotalBalanceDue>
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      <GeneralExplanation>
        <Explanation>Office Expense 1,059</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Vehicle Expense 3,939</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Feed &amp; Bedding Expense 11,439</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Vet &amp; Farrier Expense 5,320</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Direct Aminal Camp Expense 3,685</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Tractor &amp; Implement Expense 269</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Interest Expense 55</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Horse Lease Expense 1,200</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Ammortization Expense 133</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Depreciation Vehicles 4,280</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Depreciation Horses 1,475</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Depreciation Tractor &amp; Imp 357</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>OTHER EXPENSES</Explanation>
      </GeneralExplanation>
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