﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-25T18:08:50-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>850400496</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FIERRO &amp; FIERRO PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>527 BROWN ROAD</AddressLine1Txt>
        <CityNm>LAS CRUCES</CityNm>
        <StateAbbreviationCd>NM</StateAbbreviationCd>
        <ZIPCd>880052948</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>850383073</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LAS CRUCES HORSEMAN'S ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LASC</BusinessNameControlTxt>
      <PhoneNum>5753827359</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 132</AddressLine1Txt>
        <CityNm>MESILLA PARK</CityNm>
        <StateAbbreviationCd>NM</StateAbbreviationCd>
        <ZIPCd>88047</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KAY LEE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5753827359</PhoneNum>
      <SignatureDt>2025-06-18</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROSE FIERRO</PreparerPersonNm>
      <PTIN>P00286647</PTIN>
      <PhoneNum>5755250313</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>LCHANM.US</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>28899</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1182</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>23184</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1270</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>3231</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>330</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2901</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>32</OtherRevenueTotalAmt>
      <TotalRevenueAmt>28569</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>540</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>427</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>26338</OtherExpensesTotalAmt>
      <TotalExpensesAmt>27305</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1264</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33682</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>34946</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>33682</BOYAmt>
        <EOYAmt>34946</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>33682</BOYAmt>
        <EOYAmt>34946</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33682</BOYAmt>
        <EOYAmt>34946</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ASSOCIATION PROVIDES HORSEMEN WITH THE OPPORTUNITY TO JOIN TOGETHER IN AN ORGANIZED ATTEMPT TO PROMOTE OPPORTUNITIES FOR TRAINING AND EDUCATION IN HORSEMANSHIP, TO PROMOTE GOOD SPORTSMANSHIP, AND TO PROVIDE OPPORTUNITIES FOR ORGANIZED SOCIAL ACTIVITIES FOR THE MEMBERSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ASSOCIATION IS DIVIDED INTO VARIOUS DIVISIONS OF INTEREST, INCLUDING, BUT NOT LIMITED TO (1) GYMKHANA, (2) WESTERN HORSE SHOW, (3) ENGLISH HUNTER/JUMPER, AND (4) DRESSAGE AND EVENTING. FOR THE 2024 SEASON,THE ORGANIZATION HELD FIVE (5) ENGLISH HUNTER/JUMPER EVENTS, TEN (10) GYMKHANA EVENTS, TWO (2) TRAIL COMPETITIONS AND A WESTERN EQUITATION &amp; WESTERN DRESSAGE CLINIC. THESE EVENTS PROVIDED OPPORTUNITIES FOR TRAINING AND EDUCATION IN HORSEMANSHIP. FURTHER, THE EXECUTIVE BOARD HELD A PARADE DESENSITIZATION CLINIC WHICH HELPED RIDERS AND HORSES PARTICIPATE IN TWO LOCAL PARADES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YVONNE KROPF</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLAIR CANUP</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAY LEE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAKE MONTOYA</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YVONNE KROPF</PersonNm>
        <TitleTxt>CHAIRPERSON ENGLISH HUNTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAY LEE</PersonNm>
        <TitleTxt>CHAIRPERSON GYMKHANA DIVISION</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBIN LACKEY</PersonNm>
        <TitleTxt>CHAIRPERSON WESTERN DIVISION</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NM</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>KAY LEE</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 132</AddressLine1Txt>
          <CityNm>MESILLA PARK</CityNm>
          <StateAbbreviationCd>NM</StateAbbreviationCd>
          <ZIPCd>88047</ZIPCd>
        </USAddress>
        <PhoneNum>5753827359</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2275</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>775</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2652</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1690</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2482</CurrentTaxYearAmt>
        <TotalAmt>9874</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>1700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22583</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26740</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20680</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23184</CurrentTaxYearAmt>
        <TotalAmt>94887</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>3975</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23358</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29392</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22370</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25666</CurrentTaxYearAmt>
        <TotalAmt>104761</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>104761</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>7</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>7</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>5400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>3231</CurrentTaxYearAmt>
        <TotalAmt>8631</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>3976</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28759</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29393</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22372</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28899</CurrentTaxYearAmt>
        <TotalAmt>113399</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.92380</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96130</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00010</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00010</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>RAFFLE CONDUCTED BY VOLUNTEERS - 2021 AMOUNT: $ 5,400. 2024 AMOUNT: $ 3,231.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST. AMOUNT: 2. DESCRIPTION: OTHER. AMOUNT: 30. TOTAL TO FORM 990-EZ, LINE 8: 32.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: EVENT AWARDS. AMOUNT: 17,885. DESCRIPTION: ARENA RENTS. AMOUNT: 2,255. DESCRIPTION: SERVICE OFFICIALS. AMOUNT: 1,850. DESCRIPTION: INSURANCE. AMOUNT: 850. DESCRIPTION: ADVERTISING. AMOUNT: 442. DESCRIPTION: BANQUET SUPPLIES. AMOUNT: 769. DESCRIPTION: BANK FEES. AMOUNT: 136. DESCRIPTION: REFUNDS. AMOUNT: 147. DESCRIPTION: CONCESSIONS. AMOUNT: 106. DESCRIPTION: STATE FILING FEE. AMOUNT: 10. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 43. DESCRIPTION: RIDERS FEES. AMOUNT: 420. DESCRIPTION: STOCK FEES. AMOUNT: 1,000. DESCRIPTION: MISCELLANEOUS. AMOUNT: 250. DESCRIPTION: TRAINING SUPPLIES. AMOUNT: 107. DESCRIPTION: SAFE DEPOSIT BOX. AMOUNT: 38. DESCRIPTION: HATS. AMOUNT: 30. TOTAL TO FORM 990-EZ, LINE 16: 26,338.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>