<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2022v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-30T19:35:44-08:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>770513889</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LOPEZ TAX SERVICE INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1024 N DAVIS RD</AddressLine1Txt>
        <CityNm>SALINAS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93907</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770375110</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MARINA EQUESTRIAN ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MARI</BusinessNameControlTxt>
      <PhoneNum>8315787745</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1320</AddressLine1Txt>
        <CityNm>MARINA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93933</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CATHLEEN VENN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8315787745</PhoneNum>
      <SignatureDt>2023-11-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CATHLEEN</PersonFirstNm>
        <PersonLastNm>VENN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSUE ROJAS</PreparerPersonNm>
      <PTIN>P00618752</PTIN>
      <PhoneNum>8317582512</PhoneNum>
      <PreparationDt>2023-11-20</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="USXE01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MARINAEQUESTRIAN.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>133031</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>90014</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>9467</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>4156</MembershipDuesAmt>
      <InvestmentIncomeAmt>208</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>251</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-251</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>29186</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>29186</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>132780</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>17204</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>62873</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>362</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>15698</OtherExpensesTotalAmt>
      <TotalExpensesAmt>96137</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>36643</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33953</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>70596</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44089</BOYAmt>
        <EOYAmt>70596</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>44089</BOYAmt>
        <EOYAmt>70596</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>10136</BOYAmt>
        <EOYAmt>8040</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33953</BOYAmt>
        <EOYAmt>62556</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTAINED THE UPKEEP OF BOARDING FACILITY AND ARENA FOR APPROXIMATELY 40 MEMBERS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICHOLE FISHER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNA LARKIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CATHLEEN VENN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CATHLEEN VENN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1320</AddressLine1Txt>
          <CityNm>MARINA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93933</ZIPCd>
        </USAddress>
        <PhoneNum>8315787745</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>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="BX1501">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING, DUES, FOOD, INSURANCE, VEHICLE EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>SECURITY AND CUSTOMER DEPOSITS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
