MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: MONTANA SHERIFFS AND PEACE OFFICERS ASSOCIATION (EIN 23-7010405)
Tax period: 2021-05-01 to 2022-04-30
Filed: 2022-11-03
IRS object ID: 202233079349303033
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule C
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-03T17:18:10-05:00	ReturnTs
Tax Period End	2022-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	810348775	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JUNKERMIERCLARKCAMPANELLASTEVENSPC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3060 CABERNET DR STE 2	AddressLine1Txt
City	HELENA	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59601	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237010405	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MONTANA SHERIFFS AND PEACE OFFICERS ASSO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MONT	BusinessNameControlTxt
Phone	4064435669	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	320 JACKSON ST	AddressLine1Txt
City	HELENA	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59601	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LEO DUTTON	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	4064435669	PhoneNum
Signature	2022-11-01	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LEO	PersonFirstNm
Person Last	DUTTON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ALEX L SCHILLINGER CPA	PreparerPersonNm
PTIN	P01699401	PTIN
Phone	4064426901	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	LEO DUTTON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	320 JACKSON ST	AddressLine1Txt
City	HELENA	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59601	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$575,602	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	MSPOA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1929	FormationYr
Legal Domicile State	MT	LegalDomicileStateCd
Activity Or Mission	TO IMPROVE THE EFFECTIVENESS, TO PROVIDE SUPPORT AND PROMOTE THE BETTERMENT OF AND FOR PROFESSIONAL LAW ENFORCEMENT IN MONTANA.	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	17	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Volunteers	19	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$349,388	PYContributionsGrantsAmt
CY Contributions Grants	$302,548	CYContributionsGrantsAmt
PY Program Service Revenue	$38,684	PYProgramServiceRevenueAmt
CY Program Service Revenue	$221,652	CYProgramServiceRevenueAmt
PY Investment Income	$477	PYInvestmentIncomeAmt
CY Investment Income	$8,475	CYInvestmentIncomeAmt
PY Other Revenue	$33,170	PYOtherRevenueAmt
CY Other Revenue	$25,647	CYOtherRevenueAmt
PY Total Revenue	$421,719	PYTotalRevenueAmt
CY Total Revenue	$558,322	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,006	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,518	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$380,956	PYOtherExpensesAmt
CY Other Expenses	$361,988	CYOtherExpensesAmt
PY Total Expenses	$386,962	PYTotalExpensesAmt
CY Total Expenses	$368,506	CYTotalExpensesAmt
PY Revenues Less Expenses	$34,757	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$189,816	CYRevenuesLessExpensesAmt
Total Assets BOY	$774,129	TotalAssetsBOYAmt
Total Assets EOY	$947,913	TotalAssetsEOYAmt
Total Liabilities BOY	$340	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$773,789	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$947,913	NetAssetsOrFundBalancesEOYAmt
Mission	TO IMPROVE THE EFFECTIVENESS, TO PROVIDE SUPPORT AND PROMOTE THE BETTERMENT OF AND FOR PROFESSIONAL LAW ENFORCEMENT IN MONTANA.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$222,131	ExpenseAmt
Revenue	$89,245	RevenueAmt
Desc	ANNUAL TRAINING SEMINAR - PROVIDE TRAINING AND EDUCATION OF OFFICERS IN MONTANA, APPROXIMATELY 100 OFFICERS ATTEND. INCREASE PUBLIC AWARENESS OF CRIMINAL ACTIVITIES WITH A SPECIAL EMPHASIS ON CHILD ABUSE, RESTRAINT LAWS, BUCKLE-UP AWARENESS, GUN LOCK AND UNDERAGE DRINKING LAWS AND ENFORCEMENT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$38,891	ExpenseAmt
Revenue	$100,855	RevenueAmt
Desc	OTHER SEMINARS - JAIL DIVERSION/MENTALLY ILL/SWAT: PROVIDE GRANTS FOR COUNTIES TO DEVELOP OPTIONS TO INCARCERATION.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$63,198	ExpenseAmt
Revenue	$31,595	RevenueAmt
Desc	JAIL REVIEW COMMITTEE - MONETARY ASSISTANCE TO MEMBERS FOR SERVICE CONNECTED INJURIES.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$324,220	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	Yes (1)	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	18	GoverningBodyVotingMembersCnt
Independent Voting Member	17	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITH AND MCGOWAN INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4064431570	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	320 JACKSON ST	AddressLine1Txt
City	HELENA	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59601	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DONNA WHITT
1ST VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ERIC GILBERTSON
2ND VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MIKE LINDER
3RD VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JASON FREDERICK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LEO DUTTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
V ALLEN FULTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TRENT HARBAUGH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVE HOLTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JIM ANDERSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
NIC EISELE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KATIE MILLS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RYAN DUNSTER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SHAWNA CHENOWETH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JASON VALDEZ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
FERNANDO VENEGAS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
WYNN MEEHAN
PAST PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
SCOTT VAN DYKEN
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
PAT ROOS
SECRETARY TREASURER	1.00	Yes (X)	Yes (X)	$6,000	$0	$0
TONY HARBAUGH
BOARD MEMBER EMERITUS	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$6,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$36,973	MembershipDuesAmt
All Other Contributions	$265,575	AllOtherContributionsAmt
Total Contributions	$302,548	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ANNUAL TRAINING SEMINA	611600	$89,202	$89,202
SEARCH AND RESCUE	611600	$49,041	$49,041
OTHER SEMINARS	611600	$41,023	$41,023
JAIL REVIEW COMMITTEE	611600	$31,595	$31,595
HONOR GUARD	611600	$10,791	$10,791

Field	Value	IRS element (for citing)
Total Program Service Revenue	$221,652	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,475	TotalRevenueColumnAmt
Exclusion	$8,475	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$42,884	GamingGrossIncomeAmt
Gaming Direct Expenses	$17,280	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,604	TotalRevenueColumnAmt
Exclusion	$25,604	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$43	TotalRevenueColumnAmt
Related Or Exempt Func Income	$43	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$43	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$558,322	TotalRevenueColumnAmt
Related Or Exempt Func Income	$221,695	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$34,079	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$6,000	TotalAmt
Program Services	$4,800	ProgramServicesAmt
Management And General	$1,200	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$518	TotalAmt
Program Services	$414	ProgramServicesAmt
Management And General	$104	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$62,166	TotalAmt
Program Services	$49,733	ProgramServicesAmt
Management And General	$12,433	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$24,099	TotalAmt
Program Services	$19,279	ProgramServicesAmt
Management And General	$4,820	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,695	TotalAmt
Program Services	$1,356	ProgramServicesAmt
Management And General	$339	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,019	TotalAmt
Program Services	$815	ProgramServicesAmt
Management And General	$204	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$52,444	TotalAmt
Program Services	$41,955	ProgramServicesAmt
Management And General	$10,489	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$78,472	TotalAmt
Program Services	$78,472	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
HONORARY	$57,222	$53,591	$3,631
JAIL REVIEW	$29,541	$29,541
DONATIONS	$24,793	$19,834	$4,959
MISCELLANEOUS	$17,875	$14,301	$3,574

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,662	TotalAmt
Program Services	$10,129	ProgramServicesAmt
Management And General	$2,533	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$368,506	TotalAmt
Program Services	$324,220	ProgramServicesAmt
Management And General	$44,286	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$609,330	BOYAmt
EOY	$790,582	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$54,770	BOYAmt
EOY	$54,775	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$0	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$110,029	BOYAmt
EOY	$102,556	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$774,129	BOYAmt
EOY	$947,913	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$340	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$340	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$773,789	BOYAmt
EOY	$947,913	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$773,789	BOYAmt
EOY	$947,913	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$774,129	BOYAmt
EOY	$947,913	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$189,816	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$15,692	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$322,714	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$410,285	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$334,451	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$349,388	CurrentTaxYearMinus1YearAmt
Current Tax Year	$302,548	CurrentTaxYearAmt
Total	$1,719,386	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$322,714	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$410,285	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$334,451	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$349,388	CurrentTaxYearMinus1YearAmt
Current Tax Year	$302,548	CurrentTaxYearAmt
Total	$1,719,386	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$1,719,386	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,508	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,049	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$520	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$477	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,475	CurrentTaxYearAmt
Total	$25,029	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,293	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$20,463	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$38,666	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$33,170	CurrentTaxYearMinus1YearAmt
Current Tax Year	$42,927	CurrentTaxYearAmt
Total	$152,519	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$1,896,934	TotalSupportAmt
Public Support CY170	0.90640	PublicSupportCY170Pct
Public Support PY170	0.91370	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Paid Staff Or Management	Yes (1)	PaidStaffOrManagementInd
Not Described Section501c3	0	NotDescribedSection501c3Ind

Schedule G IRS990ScheduleG

Gaming Information GamingInformationGrp

Field	Value	IRS element (for citing)
Gross Revenue Other Gaming	$42,884	GrossRevenueOtherGamingAmt
Oth Direct Expnss Other Gaming	$17,280	OthDirectExpnssOtherGamingAmt
Volunteer Labor Other Gaming	0	VolunteerLaborOtherGamingInd
Gross Revenue Total Gaming	$42,884	GrossRevenueTotalGamingAmt
Oth Direct Expnss Total Gaming	$17,280	OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming	$17,280	DirectExpenseSummaryGamingAmt
Net Gaming Income Summary	$25,604	NetGamingIncomeSummaryAmt

Field	Value	IRS element (for citing)
States Where Gaming Conducted	MT	StatesWhereGamingConductedCd
Licensed	Yes (1)	LicensedInd
License Suspended Etc	0	LicenseSuspendedEtcInd
Gaming With Nonmembers	0	GamingWithNonmembersInd
Member Of Other Entity	0	MemberOfOtherEntityInd
Gaming Own Facility	1.00000	GamingOwnFacilityPct

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	MSPOA	BusinessNameLine1Txt

Persons With Books US Address PersonsWithBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	320 JACKSON ST	AddressLine1Txt
City	HELENA	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59601	ZIPCd

Field	Value	IRS element (for citing)
Cntrct With3rd Prty For Game Rev	0	CntrctWith3rdPrtyForGameRevInd

Gaming Manager Business Name GamingManagerBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MSPOA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Gaming Manager Is Director Ofcr	Yes (X)	GamingManagerIsDirectorOfcrInd
Charitable Distribution Rqr	0	CharitableDistributionRqrInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	BOOKKEEPING FUNCTIONS, ADMINSTRATION OF FEDERAL AND STATE GRANTS AND CONTRACTS AND ASSISTING IN FUNDRAISING EFFORTS HAVE BEEN DELEGATED TO SMITH & MCGOWAN, INC, A PROFESSIONAL EXEMPT ORGANIZATION MANAGEMENT FIRM.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZER FOR FORM 990 PREPARATION IS PREPARED BY THE ORGANIZATION THAT THE BOARD HAS DELEGATED MANAGEMENT DUTIES TO. THE BOARD OF DIRECTORS AND THE TREASURER TO REVIEW THE 990 AFTER IT HAS BEEN FILED.
FORM 990, PART VI, SECTION C, LINE 19	ARTICLES OF INCORPORATION ARE ON FILE WITH THE SECRETARY OF STATE OF MONTANA AND, THEREFORE, ARE AVAILABLE TO THE GENERAL PUBLIC.