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    <Timestamp>2011-04-07T08:04:04-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>ROBERT A HUNTER CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <AddressLine1>7800 CORRELL MAXEY RD</AddressLine1>
        <City>LONDON</City>
        <State>OH</State>
        <ZIPCode>43140</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
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        <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>
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    </Filer>
    <Officer>
      <Name>JANETTA LEWIS</Name>
      <Title>TRUSTEE</Title>
      <Phone>9377679087</Phone>
      <DateSigned>2011-03-29</DateSigned>
    </Officer>
    <Preparer>
      <Name>ROBERT A HUNTER</Name>
      <Phone>9374628128</Phone>
      <DatePrepared>2011-04-07</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <SpecialEventsNetIncomeLoss>12046</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
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      <TotalRevenue>136901</TotalRevenue>
      <SalariesOtherCompEmplBenefits>53478</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>13811</FeesAndOthPymtToIndContractors>
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      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
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        <EOY>73186</EOY>
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        <EOY>111182</EOY>
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        <BOY>220019</BOY>
        <EOY>206718</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>121392</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JANETTA LEWIS</PersonName>
        <AddressUS>
          <AddressLine1>1723 MIDVALE RD</AddressLine1>
          <City>SPRINGFIELD</City>
          <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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        <Compensation>0</Compensation>
      </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>TRUSTEE</Title>
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      </OfficerDirectorTrusteeKeyEmpl>
      <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>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SUSIE NICKELS</PersonName>
        <AddressUS>
          <AddressLine1>3102 W JACKSON RD</AddressLine1>
          <City>SPRINGFIELD</City>
          <State>OH</State>
          <ZIPCode>45502</ZIPCode>
        </AddressUS>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <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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        <Compensation>35600</Compensation>
        <ContriToEmplBenefitPlansEtc>1068</ContriToEmplBenefitPlansEtc>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI referenceDocumentName="IRS990ScheduleC">false</OrganizationHadUBI>
      <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>
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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>
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      <GrossInvestmentIncome170>
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      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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        <CurrentTaxYearMinus3Years>29690</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>43728</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>34594</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>28055</CurrentTaxYear>
        <Total>175048</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>100402</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>96345</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>94536</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>95525</CurrentTaxYear>
        <Total>487976</Total>
      </GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>130092</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>140073</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>129130</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>123580</CurrentTaxYear>
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      <AmtsRecdFromDisqualPersons>
        <CurrentTaxYearMinus4Years>11115</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>9337</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6066</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>9164</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>11471</CurrentTaxYear>
        <Total>47153</Total>
      </AmtsRecdFromDisqualPersons>
      <SupportFromDQPsEtc>
        <CurrentTaxYearMinus4Years>11115</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>9337</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6066</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>9164</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>11471</CurrentTaxYear>
        <Total>47153</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>615871</PublicSupportTotal509>
      <GrossInvestmentIncome509>
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        <CurrentTaxYearMinus3Years>3117</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2506</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>107</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>75</CurrentTaxYear>
        <Total>7956</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus3Years>3117</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2506</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>107</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>75</CurrentTaxYear>
        <Total>7956</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>293</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>781</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>30</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>25</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1200</CurrentTaxYear>
        <Total>2329</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <Total>673309</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.91470</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.92210</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.01180</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01260</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <FactsAndCircumstancesTest>OTHER INCOME PART III, LINE 12; DESCRIPTION: RECYCLING; 2006: 48.; 2007: 0.; 2008: 30.; 2009: 0.; 2010: 0.; DESCRIPTION: MISC SALES; 2006: 245.; 2007: 781.; 2008: 0.; 2009: 25.; 2010: 1200.;</FactsAndCircumstancesTest>
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          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
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        <GrossRevenueOtherEvents>20338</GrossRevenueOtherEvents>
        <OtherDirectExpensesOtherEvents>8292</OtherDirectExpensesOtherEvents>
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        <GrossRevenueTotalEvents>20338</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>8292</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>8292</DirectExpenseSummaryEvents>
        <NetIncomeSummary>12046</NetIncomeSummary>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>MISC 1200.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>MISC 506. ADVERTISING &amp; MEMBERSHIP DUES 1683. INSURANCE-DIRECTORS 310. PAYROLL TAXES 7935. SUPPLIES 36110. TELEPHONE 359. EQUIPMENT MAINTENANCE 2388. TRAVEL 136. DEPRECIATION 19355.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE - NET 4300. 4934. INVENTORIES 4620. 3570. PREPAIDS 4204. 4421. DEPOSITS 515. 515. HORSES LESS ACCUMULATED DEPRECIATION 5413. 5214. EQUIPMENT LESS ACCUMULATED DEPRECIATION 17175. 10845.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>ACCOUNTS PAYABLE &amp; ACCRUED EXPENSES 7073. 7149.</Explanation>
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