﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-03T07:59:53-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205916591</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BROWN &amp; MCDANIEL CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>414 N WESTOVER BLVD STE E</AddressLine1Txt>
        <CityNm>ALBANY</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31707</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>582149306</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DOUGHERTY COUNTY SADDLE CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DOUG</BusinessNameControlTxt>
      <PhoneNum>2298869680</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 70266</AddressLine1Txt>
        <CityNm>ALBANY</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31708</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TRISHA MCDANIEL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2298865381</PhoneNum>
      <SignatureDt>2025-05-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM D MCDANIEL</PreparerPersonNm>
      <PTIN>P00189497</PTIN>
      <PhoneNum>2294321956</PhoneNum>
      <PreparationDt>2025-05-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.DOUGHERTYCOUNTYSADDLECLUB.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>61590</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1273</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>58878</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>339</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>1100</OtherRevenueTotalAmt>
      <TotalRevenueAmt>61590</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>14218</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>6023</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>256</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>39806</OtherExpensesTotalAmt>
      <TotalExpensesAmt>60303</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1287</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33655</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>34942</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>29688</BOYAmt>
        <EOYAmt>30370</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3967</BOYAmt>
        <EOYAmt>4572</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>33655</BOYAmt>
        <EOYAmt>34942</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33655</BOYAmt>
        <EOYAmt>34942</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE HORSE INDUSTRY AND EDUCATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION HELD NUNMEROUS EQUESTRIAN SHOWS (I.E., COMPETITIONS) DURING THE YEAR AND PROMOTED ONE LARGE EVENT - THE AUTUMN CLASSIC CHARITY HORSE SHOW WHOSE NET PROCEEDS WERE CONTRIBUTED TO A LOCAL CHARITABLE ORGANIZATION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>59352</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>59352</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL RATHEL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA NICHOLS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRISHA MCDANIEL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA APPLEMAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NORMA KARST</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TREY GILMORE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY DRUCKENMILLER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARRY JAMES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILLY HODGES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>DOUGHERTY COUNTY SADDLE CLUB INC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 70266</AddressLine1Txt>
          <CityNm>ALBANY</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31708</ZIPCd>
        </USAddress>
        <PhoneNum>2298869680</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>GROUNDS RENTAL FEE 1,100 TOTAL 1,100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>AUTUMN CLASSIC RIBBONS 4,914 PARTY EXPENSES 2,010 T-SHIRTS 1,868 EQUIPMENT RENTAL 957 CHAMPIONSHIP PAYBACK 675 REVERSE RAFFLE 500 AHA SHOW FEES 718 BANK FEES 808 EVENT SUPPLIES 147 PROGRAM BOOKS 1,283 DISCOUNTS 8 OFFICE SUPPLIES 480 PO BOX 256 POSTAGE 90 COMPUTER AND INTERNET 238 SHOW GROUND FEES 20,664 TRAVEL 1,487 EXPENSES ADVERTISING AND MARKETING 468 OFFICE SUPPLIES 546 SPECIAL EVENT SUPPLIES 148 SAFE DEPOSIT BOX RENTAL 40 WEBSITE DOMAIN 59 BUSINESS LICENSE 30 AWARD/BANQUET SUPPLIES 506 BANK FEES 20 CONCESSIONS 811 MISCELLANEOUS 75 TOTAL 39,806</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>MACHINERY &amp; EQUIPMENT 3,967 4,572 TOTAL 3,967 4,572</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HELD NUNMEROUS EQUESTRIAN SHOWS (I.E., COMPETITIONS) DURING THE YEAR AND PROMOTED ONE LARGE EVENT - THE AUTUMN CLASSIC CHARITY HORSE SHOW WHOSE NET PROCEEDS WERE CONTRIBUTED TO A LOCAL CHARITABLE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>