﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T14:12:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>320309878</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Ken Barnowski PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1039 Congress Drive</AddressLine1Txt>
        <CityNm>Troy</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48085</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382985776</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GREAT LAKES CUTTING HORSE ASSOCIATI</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GREA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>10279 FIELD STONE CT</AddressLine1Txt>
        <CityNm>GOODRICH</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48438</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LIZ PARKER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8106649623</PhoneNum>
      <SignatureDt>2024-05-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ELIZABETH</PersonFirstNm>
        <PersonLastNm>PARKER</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kenneth J Barnowski</PreparerPersonNm>
      <PTIN>P00228835</PTIN>
      <PhoneNum>2488799463</PhoneNum>
      <PreparationDt>2024-05-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="2" softwareId="23017709" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.GLCHA.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>27746</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8750</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>590</MembershipDuesAmt>
      <GamingGrossIncomeAmt referenceDocumentId="1">2645</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="1">15260</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>16376</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>1529</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>165</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>165</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>336</OtherRevenueTotalAmt>
      <TotalRevenueAmt>11370</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1066</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1946</OtherExpensesTotalAmt>
      <TotalExpensesAmt>3012</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8358</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>1879</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>10237</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>5590</BOYAmt>
        <EOYAmt>9148</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>3500</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>5590</BOYAmt>
        <EOYAmt>12648</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3711</BOYAmt>
        <EOYAmt>2411</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>1879</BOYAmt>
        <EOYAmt>10237</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PUBLIC EXHIBITION CUTTING HORSE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PUBLIC EXHIBITION OF CUTTING HORSES THRU SHOW &amp; MEDIA ENCOURAGING PUBLIC INTEREST IN AGRICULTURAL &amp; RANCHING THRU HORSE EVENTS WITH CATTLE &amp; STOCK</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA POWELL</PersonNm>
        <TitleTxt>PRESIDENT/</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORTNEY LABRIE</PersonNm>
        <TitleTxt>VICE PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LIZ PARKER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAYLOR WELLS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHELBY AGNEW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY DELANGE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TYLER DELANGE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRYCE LUBBERS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM MCCARTNEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATIE CHAMBERS</PersonNm>
        <TitleTxt>DIRECTORS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LIZ PARKER</PersonNm>
        <USAddress>
          <AddressLine1Txt>10279 FIELD STONE CT</AddressLine1Txt>
          <CityNm>GOODRICH</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48438</ZIPCd>
        </USAddress>
        <PhoneNum>8102404949</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
    </IRS990EZ>
    <IRS990ScheduleG documentId="1" softwareId="23017709">
      <FundraisingEventInformationGrp>
        <Event1Nm>HORSE SHOW</Event1Nm>
        <GrossReceiptsEvent1Amt>14125</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>14125</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>1400</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>12763</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>14125</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>14125</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>1400</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>12763</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>14264</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-139</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="3" softwareId="23017709">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ, PART I, LINE 8, OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DUBAY YOUTH SCHOLARSHIP FUND 250, MISCELLANEOUS 86</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ, PART I, LINE 16, OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>FEES 27, SPONSORSHIP 188, DUES 187, INSURANCE 1,352 OFFICE EXPENSES 192 TOTAL 1,946</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ, PART II, LINE 24, OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 3,500</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>