﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2025v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-13T17:54:30-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>941239084</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ATHERTON &amp; ASSOCIATES LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 4339</AddressLine1Txt>
        <CityNm>MODESTO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>953524339</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>272879928</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MERCY SPRING RANCH</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MERC</BusinessNameControlTxt>
      <PhoneNum>2096916054</PhoneNum>
      <USAddress>
        <AddressLine1Txt>21819 MCBRIDE ROAD</AddressLine1Txt>
        <CityNm>ESCALON</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95320</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN BLACK</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2096916054</PhoneNum>
      <SignatureDt>2026-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JACQUELYN HOWELL</PreparerPersonNm>
      <PTIN>P01327223</PTIN>
      <PhoneNum>2095774800</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>MERCYSPRINGRANCH.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>60213</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>44693</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>15320</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>200</OtherRevenueTotalAmt>
      <TotalRevenueAmt>60213</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1450</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>20587</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2327</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>60212</OtherExpensesTotalAmt>
      <TotalExpensesAmt>84576</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-24363</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>142119</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>117756</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>34863</BOYAmt>
        <EOYAmt>18316</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>95056</BOYAmt>
        <EOYAmt>96257</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>14130</BOYAmt>
        <EOYAmt>6513</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>144049</BOYAmt>
        <EOYAmt>121086</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1930</BOYAmt>
        <EOYAmt>3330</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>142119</BOYAmt>
        <EOYAmt>117756</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO UTILIZE HORSES AND OTHER RANCH ACTIVITIES TO HELP BRING THE HOPE, HEALING, AND LOVE OF JESUS CHRIST TO CHILDREN AND FAMILIES THAT HAVE EXPERIENCED VARIOUS TYPES OF TRAUMA IN THEIR LIVES. THIS TRAUMA MAY COME IN THE FORM OF PREVIOUS PHYSICAL, MENTAL, OR SEXUAL ABUSE, HUMAN TRAFFICKING, A DEATH OR ILLNESS IN THE FAMILY, DIVORCE, PLACEMENT IN THE FOSTER CARE SYSTEM, BULLYING, ETC.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MERCY SPRING RANCH IS A 501(C)3, NON-PROFIT, CHRISTIAN MINISTRY THAT UTILIZES HORSES AND OTHER RANCH ACTIVITIES TO HELP BRING THE HOPE, HEALING, AND LOVE OF JESUS CHRIST TO CHILDREN AND FAMILIES THAT HAVE EXPERIENCED VARIOUS TYPES OF TRAUMA IN THEIR LIVES. THIS TRAUMA MAY COME IN THE FORM OF PREVIOUS PHYSICAL, MENTAL, OR SEXUAL ABUSE, HUMAN TRAFFICKING, A DEATH OR ILLNESS IN THE FAMILY, DIVORCE, PLACEMENT IN THE FOSTER CARE SYSTEM, BULLYING, ETC. THE ORGANIZATION PRIMARILY SERVES THE CHILDREN AND FAMILIES IN THE STANISLAUS AND SAN JOAQUIN COUNTY COMMUNITIES OF THE CALIFORNIA CENTRAL VALLEY. THIS IS DONE FREE OF CHARGE, WITH NONE OF THE PARTICIPANTS PAYING TO PARTICIPATE IN PROGRAMS. MERCY SPRING RANCH IS A 100% VOLUNTEER ORGANIZATION WITH NO PAID STAFF.THE ORGANIZATION OFFERS A MENTORSHIP PROGRAM. AFTER MORE THAN THREE DECADES OF WORKING IN YOUTH MINISTRY, THE FOUNDERS WERE WELL AWARE OF THE IMPORTANCE OF MENTORING YOUTH. THE BENEFITS INCLUDE INCREASED HIGH SCHOOL GRADUATION RATES, LOWER HIGH SCHOOL DROPOUT RATES, HEALTHIER RELATIONSHIPS AND LIFESTYLE CHOICES, BETTER ATTITUDE ABOUT SCHOOL, HIGHER COLLEGE ENROLLMENT RATES AND EDUCATIONAL ASPIRATIONS, ENHANCED SELF-ESTEEM AND SELF-CONFIDENCE, IMPROVED BEHAVIOR, BOTH AT HOME AND AT SCHOOL, STRONGER RELATIONSHIPS WITH PARENTS, TEACHERS, AND PEERS, IMPROVED INTERPERSONAL SKILLS, AND DECREASED LIKELIHOOD OF INITIATING DRUG AND ALCOHOL USE. MENTORSHIP SESSION LEADERS WORK ONE-ON-ONE WITH EACH CHILD, IMPARTING THE KNOWLEDGE THAT THEIR IDENTITIY AND WORTH IS MUCH GREATER THAN WHAT THEY HAVE BEEN LED TO BELIEVE BY OTHERS. THE PROGRAM USES THE INTERACTION WITH HORSES AND OTHER RANCH ACTIVITIES TO BREAK DOWN WALLS AND ALLOW CHILDREN TO SHARE THEIR HURTS AND FEARS. IN ADDITION, LIFE SKILLS ARE TAUGHT TO THE CHILDREN THROUGH WOOD-WORKING AND METAL WORKING PROJECTS, GARDENING, CRAFT PROJECTS, ETC. WHILE THE PRIMARY FOCUS IS DIRECTED TOWARD THE CHILDREN, GREETERS ALSO SPEND QUALITY TIME WITH THE PARENTS, GUARDIANS, AND SIBLINGS AS WELL. THE GREETERS PRAY FOR THEM, LISTEN TO WHAT THEY ARE ALSO GOING THROUGH, AND HELP WHEN AND WHERE THEY CAN. FOR INSTANCE, THE RANCH TEACHES THEM ABOUT SUSTAINABLE AND ECONOMICAL WAYS THEY CAN FEED THEIR FAMILIES THROUGH HEALTHY, ORGANIC GARDENING AND RAISING THEIR OWN FRESH FRUITS AND VEGETABLES. THANKS TO THE GENEROUS DONATION BY THE RAYMUS FOUNDATION IN 2024, FOR THE CONSTRUCTION OF A GREEHOUSE, THE ORGANIZATION HAS ALMOST DOUBLED THESE EFFORTS. IN ADDITION, THE ORGANIZATION PROVIDES RANCH FAMILIES, AND THE LOCAL COMMUNITY, WITH FERSH PRODUCE FROM THE MERCY SPRING RANCH GARDEN, AS WELL AS FRESH ORGANIC EGGS. IN 2025, THE RANCH PROVIDED 1,750 POUNDS OF FRESH PRODUCE TO FAMILIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>84576</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>84576</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN BLACK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MONIQUE BLACK</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM HINDMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA DRUET</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL VAN NIEUWENHUYZEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MONIQUE BLACK TAMI PETERS</PersonNm>
        <USAddress>
          <AddressLine1Txt>21819 MCBRIDE ROAD</AddressLine1Txt>
          <CityNm>ESCALON</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95320</ZIPCd>
        </USAddress>
        <PhoneNum>2094024821</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>77998</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47995</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75372</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>66081</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44693</CurrentTaxYearAmt>
        <TotalAmt>312139</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>77998</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47995</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75372</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>66081</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44693</CurrentTaxYearAmt>
        <TotalAmt>312139</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>93147</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>218992</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>1102</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2671</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>697</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>200</CurrentTaxYearAmt>
        <TotalAmt>4670</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>316809</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>73668</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.69120</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.74590</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER INCOME. AMOUNT: 200.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK CHARGES. AMOUNT: 339. DESCRIPTION: PASTURE AND HORSE CARE. AMOUNT: 21,623. DESCRIPTION: POULTRY EXPENSE. AMOUNT: 3,570. DESCRIPTION: MISCELLANEOUS. AMOUNT: 4,403. DESCRIPTION: TRAVEL. AMOUNT: 1,946. DESCRIPTION: GARDEN AND LANDSCAPING. AMOUNT: 7,951. DESCRIPTION: INSURANCE. AMOUNT: 6,702. DESCRIPTION: LAMB AND GOAT CARE. AMOUNT: 57. DESCRIPTION: DEPRECIATION EXPENSE. AMOUNT: 13,621. TOTAL TO FORM 990-EZ, LINE 16: 60,212.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ART INVENTORY. BEG. OF YEAR AMOUNT: 1,400. END OF YEAR AMOUNT: 1,400. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 12,730. END OF YEAR AMOUNT: 5,113.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CREDIT CARDS PAYABLE. BEG. OF YEAR AMOUNT: 1,930. END OF YEAR AMOUNT: 3,330.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>