﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-21T14:58:47-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>475603656</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Root Tax</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>114 N Indian Hill Blvd Suite F</AddressLine1Txt>
        <CityNm>Claremont</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91711</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>330600146</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Rising Stars of Equestrian Therapy</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RISI</BusinessNameControlTxt>
      <PhoneNum>9099879403</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1060 E Pomello Drive</AddressLine1Txt>
        <CityNm>Claremont</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91711</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Richard Morris</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <SignatureDt>2024-11-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Josh Maguinness</PreparerPersonNm>
      <PTIN>P00770092</PTIN>
      <PhoneNum>9517515050</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v5.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <GrossReceiptsAmt>63658</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>63658</ContributionsGiftsGrantsEtcAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>63658</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>15600</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>34859</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>21723</OtherExpensesTotalAmt>
      <TotalExpensesAmt>72182</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8524</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>9050</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>526</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>9050</BOYAmt>
        <EOYAmt>526</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>9050</BOYAmt>
        <EOYAmt>526</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>9050</BOYAmt>
        <EOYAmt>526</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO ESTABLISH AND/OR OPERATEHORSEBACK RIDING FACILITIES, OR CONTRIBUTE MONEY OR PROPERTY TO THEOPERATION OF HORSEBACK RIDING FACILITIES, WHICH FACILITIES ARE USED TO AIDTHE REHABILITIATION OF INCAPACITATED OR DISABLED PERSONS; TO TRAININDIVIDUALS IN MANAGEMENT AND OPERATION OF SUCH FACILITIES; TO PROVIDE THEDISABLED WITH EQUESTRIAN RIDING LESSONS AS A FORM OF THERAPY; TO PROMOTEAWARENESS AMONG THE PUBLIC GENERALLY, AND THE MEDICAL COMMUNITYSPECIFICALLY, OF THE BENEFIT OF HORSEBACK RIDING FOR THE DISABLED; TOSOLICIT CONTRIBUTIONS AND DONATIONS AS NECESSARY TO CARRY OUT THE PURPOSESOF THE CORPORATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OUR EQUESTRIAN THERAPY ASSISTS IN MAKING DAY TO DAY LIVING MUCH EASIER BYTHE USE OF NUMEROUS EXERCISES THAT STIMULATE MUSCLES OR HELPS ALLEVIATEPROBLEMS DUE TO DISEASE OR INJURY. WE GENERALLY HAVE 70 TO 80 INDIVIDUALSTHAT ARE PARTICIPATING IN OUR PROGRAM.OVER THE PAST 30 YEARS WE HAVE HELPED SEVERAL THOUSAND INDIVIDUALS. FOREXAMPLE, RECENTLY, WE HAVE HELPED WHEEL CHAIR PATIENTS WALK AGAIN, SUCH ASTHE YOUNG MAN WHO NOW COACHES BASKETBALL AND RUNS HIS OWN BUSINESS WITH HISWIFE. THERE ARE THE BLIND INDIVIDUALS WHO NOW EXPERIENCE NEW ACTIVITIES.WE TOOK A YOUNG MS VICTIM WHO WAS ALSO BLIND, TO THE PARA OLYMPICS WHERESHE WON A GOLD MEDAL AS AN EQUESTRIAN HIGH JUMPER. WE HAVE HELPEDAUTISTIC CHILDREN TO FUNCTION AT A HIGHER LEVEL. TWO OF OUR AUTISTICCHILDREN ARE NONVERBAL. THEY WILL NOT TALK TO PEOPLE BUT WILL TALK TO THE HORSES. HOPEFULLY THIS WILL EVENTUALLY PHASE IN TO OTHER PARTS OF THEIR LIVES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>72182</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>72182</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Richard Morris</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>The Organization</PersonNm>
        <USAddress>
          <AddressLine1Txt>1060 E Pomello Drive</AddressLine1Txt>
          <CityNm>Claremont</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91711</ZIPCd>
        </USAddress>
        <PhoneNum>9099879403</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" softwareId="23017517" softwareVersionNum="2023v5.1">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>7220</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4018</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6788</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23585</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63658</CurrentTaxYearAmt>
        <TotalAmt>105269</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>7220</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4018</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6788</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23585</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63658</CurrentTaxYearAmt>
        <TotalAmt>105269</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>105269</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>7220</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4018</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6788</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23585</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63658</CurrentTaxYearAmt>
        <TotalAmt>105269</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $1739</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Operations $19984</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>