﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-07T20:29:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264226872</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Payne Assoc LLC dba BreezeTax</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6519 N Maple St</AddressLine1Txt>
        <CityNm>Spokane</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99208</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>911102667</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INLAND EMPIRE ARABIAN HORSE</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% KELSEY TALLMAN</InCareOfNm>
      <BusinessNameControlTxt>INLA</BusinessNameControlTxt>
      <PhoneNum>3603509372</PhoneNum>
      <USAddress>
        <AddressLine1Txt>14510 E 16TH AVE</AddressLine1Txt>
        <CityNm>SPOKANE VALLEY</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>990378622</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KELSEY TALLMAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3603509372</PhoneNum>
      <SignatureDt>2025-03-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PATRICIA C PAYNE EA</PreparerPersonNm>
      <PTIN>P00013679</PTIN>
      <PhoneNum>5094682295</PhoneNum>
      <PreparationDt>2025-08-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>102912</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>16316</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>3949</MembershipDuesAmt>
      <InvestmentIncomeAmt>50</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">82597</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>80068</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2529</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>22844</TotalRevenueAmt>
      <OtherExpensesTotalAmt>15188</OtherExpensesTotalAmt>
      <TotalExpensesAmt>15188</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7656</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>46810</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>54466</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>46810</BOYAmt>
        <EOYAmt>54466</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>46810</BOYAmt>
        <EOYAmt>54466</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>46810</BOYAmt>
        <EOYAmt>54466</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>EDUCATION/TRAINING/EQUINE ASSISTANCE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTION/EDUCATION/SOCIAL ACTIVITIES &amp; MEETINGHORSESHOWS/CLINICS/WEBSITE/SOCIAL MEDIA</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>95256</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>95256</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERI HIBBS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM RASMUSSEN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELSEY TALLMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETE RASMUSSEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CONNIE ARNOLD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGIE MCKEE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>KELSEY TALLMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>SPOKANE VALLEY</AddressLine1Txt>
          <CityNm>VERADALE</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>99037</ZIPCd>
        </USAddress>
        <PhoneNum>3603509372</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="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>62238</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>93417</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>82492</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>86546</CurrentTaxYearAmt>
        <TotalAmt>324693</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>62238</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>93417</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>82492</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>86546</CurrentTaxYearAmt>
        <TotalAmt>324693</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>324693</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50</CurrentTaxYearAmt>
        <TotalAmt>114</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50</CurrentTaxYearAmt>
        <TotalAmt>114</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>62240</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>93424</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>82547</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>86596</CurrentTaxYearAmt>
        <TotalAmt>324807</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99960</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99950</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>HORSE SHOW</Event1Nm>
        <GrossReceiptsEvent1Amt>82597</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>103</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>82494</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>130</CashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>6809</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>73025</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>82597</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>103</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>82494</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>130</CashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>6809</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>73025</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>79964</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>2530</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountRENT/LEASE EXPENSE 1,750BANK FEES 96DONATIONS EXPENSE 2,500TRAVEL 69ENTERTAINMENT 2,651SUPPLIES 1,670OFFICE EXPENSES 4,601PROFESSIONAL EXPENSE 964INSURANCE 887</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>