﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T11:18:01-08:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>GUTHMILLER ACCOUNTING LTD</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>613 8TH AVENUE NW</AddressLine1>
        <City>ABERDEEN</City>
        <State>SD</State>
        <ZIPCode>57401</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>460419119</EIN>
      <Name>
        <BusinessNameLine1>SPURS THERAPEUTIC RIDING CENTER INC</BusinessNameLine1>
      </Name>
      <NameControl>SPUR</NameControl>
      <Phone>6052261099</Phone>
      <USAddress>
        <AddressLine1>38815 130TH ST PO BOX 431</AddressLine1>
        <City>ABERDEEN</City>
        <State>SD</State>
        <ZIPCode>57401</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RICH HICKMAN</Name>
      <Title>EXCUTIVE DIRECTOR</Title>
      <Phone>6052261099</Phone>
      <DateSigned>2011-11-14</DateSigned>
    </Officer>
    <Preparer>
      <Name>WENDY J GUTHMILLER CPA</Name>
      <Phone>6052257279</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>143749</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>76092</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>22198</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>360</InvestmentIncome>
      <GrossAmountFromSaleOfAssets>600</GrossAmountFromSaleOfAssets>
      <CostOtherBasisAndSalesExpenses>6171</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>-5571</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleG">44499</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>22104</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>22395</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>115474</TotalRevenue>
      <SalariesOtherCompEmplBenefits>47063</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>4308</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>28765</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>858</PrintingPublicationsPostage>
      <OtherExpensesTotal>45131</OtherExpensesTotal>
      <TotalExpenses>126125</TotalExpenses>
      <ExcessOrDeficitForYear>-10651</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>406965</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>396314</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>27462</BOY>
        <EOY>39171</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>333748</BOY>
        <EOY>370380</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>111032</BOY>
        <EOY>36717</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>472242</BOY>
        <EOY>446268</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>65277</BOY>
        <EOY>49954</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>406965</BOY>
        <EOY>396314</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Provide opportunities for growth through therapeutic horseback riding to disabled children and disadvantage youth.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Provided physical therapy throught therapeutic riding to over 140 disabled and disadvantaged children to improve flexibility, tone and esteem.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>92024</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>92024</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PAUL DARLING</PersonName>
        <AddressUS>
          <AddressLine1>1401 18TH AVE NE</AddressLine1>
          <City>ABERDEEN</City>
          <State>SD</State>
          <ZIPCode>57401</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>NICOLE SUMNER</PersonName>
        <AddressUS>
          <AddressLine1>1005 S WASHINGTON ST</AddressLine1>
          <City>ABERDEEN</City>
          <State>SD</State>
          <ZIPCode>57401</ZIPCode>
        </AddressUS>
        <Title>Sec</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STACY BAUER</PersonName>
        <AddressUS>
          <AddressLine1>37302 132ND ST</AddressLine1>
          <City>MINA</City>
          <State>SD</State>
          <ZIPCode>57462</ZIPCode>
        </AddressUS>
        <Title>VP</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JACK THOMPSON</PersonName>
        <AddressUS>
          <AddressLine1>2706 13TH AVE SE</AddressLine1>
          <City>ABERDEEN</City>
          <State>SD</State>
          <ZIPCode>57401</ZIPCode>
        </AddressUS>
        <Title>Treas</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICH HICKMAN</PersonName>
        <AddressUS>
          <AddressLine1>38829 130TH ST</AddressLine1>
          <City>ABERDEEN</City>
          <State>SD</State>
          <ZIPCode>57401</ZIPCode>
        </AddressUS>
        <Title>Exec Dir</Title>
        <AvgHoursPerWkDevotedToPosition>40.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>28000</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BECKY FISCHBACH</PersonName>
        <AddressUS>
          <AddressLine1>38815 130TH ST</AddressLine1>
          <City>ABERDEEN</City>
          <State>SD</State>
          <ZIPCode>57401</ZIPCode>
        </AddressUS>
        <Title>Asst Dir</Title>
        <AvgHoursPerWkDevotedToPosition>30.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>13920</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <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>
      <TheBooksAreInCareOf>
        <NamePerson>BECKY FISCHBACH</NamePerson>
        <AddressUS>
          <AddressLine1>38815 130TH STREET</AddressLine1>
          <City>ABERDEEN</City>
          <State>SD</State>
          <ZIPCode>57401</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6052261099</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="10000104">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>105325</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>117377</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>89044</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>136834</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>98290</CurrentTaxYear>
        <Total>546870</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus4Years>105325</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>117377</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>89044</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>136834</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>98290</CurrentTaxYear>
        <Total>546870</Total>
      </Total509>
      <PublicSupportTotal509>546870</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus2Years>11</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>416</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>360</CurrentTaxYear>
        <Total>787</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus2Years>11</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>416</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>360</CurrentTaxYear>
        <Total>787</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>21202</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>21364</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>25769</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>13666</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>44499</CurrentTaxYear>
        <Total>126500</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <Total>674157</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.81120</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.85200</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00120</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <FactsAndCircumstancesTest>OTHER INCOME PART III, LINE 12; DESCRIPTION: OTHER INCOME; 2006: 21202.; 2007: 21364.; 2008: 25769.; 2009: 13666.; 2010: 44499.;</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>
    <IRS990ScheduleG documentId="00000004">
      <EventsInformation>
        <NameOfEvent1>Barn Dance</NameOfEvent1>
        <GrossReceiptsEvent1>32430</GrossReceiptsEvent1>
        <GrossRevenueEvent1>32430</GrossRevenueEvent1>
        <GrossReceiptsTotal>32430</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>32430</GrossRevenueTotalEvents>
        <NetIncomeSummary>32430</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="00000005" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>DEPRECIATION 27717. VETERINARY EXPENSE 183. FEED 5473. FARRIER 3420. LICENSES &amp; PERMITS 20. PROMOTION 133. POSTAGE 976. SUPPLIES 4222. SPECIAL EVENTS 1407. MEMBERSHIPS 1120. STAFF DEVELOPMENT 203. MEALS 257.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE 1719. PLEDGES RECEIVABLE 34998.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>