﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-30T11:35:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>364520465</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GROVE &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>102 N OAK ST</AddressLine1Txt>
        <CityNm>SHERIDAN</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72150</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>710609072</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ARKANSAS SPA PACERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARKA</BusinessNameControlTxt>
      <PhoneNum>6019424108</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 1199</AddressLine1Txt>
        <CityNm>HOT SPRINGS</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>71902</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JERRY WHITE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6019424108</PhoneNum>
      <SignatureDt>2024-10-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LISA E GROVE</PreparerPersonNm>
      <PTIN>P00142912</PTIN>
      <PhoneNum>8709420775</PhoneNum>
      <PreparationDt>2024-10-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.ARSPAPACERS.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>120740</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>9659</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>111081</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>120740</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>42551</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>442</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>77353</OtherExpensesTotalAmt>
      <TotalExpensesAmt>120346</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>394</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>83224</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>83618</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>83224</BOYAmt>
        <EOYAmt>83618</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>83224</BOYAmt>
        <EOYAmt>83618</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>83224</BOYAmt>
        <EOYAmt>83618</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE HEALTH FITNESS AND FUN THROUGH GROUP ACTIVITIES FOCUSING ON RUNNING, JOGGING AND WALKING THUS MAKING A POSITIVE CONTRIBUTION GREATER HOT SPRINGS NATIONAL PARK COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTE HEALTH &amp; FITNESS THROUGH SPORTING EVENTS FOR RUNNERS, JOGGERS AND WALKERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>117316</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>117316</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY WHITE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BECKA GARTNER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY SCHMIDT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL RITTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEA MICHELSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMI COOLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE ADKINSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM MCALLISTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DON THOMPSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JERRY WHITE</PersonNm>
        <USAddress>
          <AddressLine1Txt>110 BIG OAK TRAIL</AddressLine1Txt>
          <CityNm>HOT SPRINGS</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71913</ZIPCd>
        </USAddress>
        <PhoneNum>6019424108</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>11735</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9228</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4330</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6523</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9659</CurrentTaxYearAmt>
        <TotalAmt>41475</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>109510</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36522</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98879</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>111731</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111081</CurrentTaxYearAmt>
        <TotalAmt>467723</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>121245</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45750</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118254</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>120740</CurrentTaxYearAmt>
        <TotalAmt>509198</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>509198</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>31</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>113</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>31</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>113</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>121276</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103229</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118266</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>120740</CurrentTaxYearAmt>
        <TotalAmt>509311</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99980</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99970</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SPA RACING FESTIVAL ADVERTISING 36,225 FRIENDS OF THE PARK 29,000 OTHER 9,849 EXPENSES SUPPLIES 250 SOFTWARE 660 MISC 40 1,329 TOTAL 77,353</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE HEALTH FITNESS AND FUN THROUGH GROUP ACTIVITIES FOCUSING ON RUNNING, JOGGING AND WALKING THUS MAKING A POSITIVE CONTRIBUTION GREATER HOT SPRINGS NATIONAL PARK COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>