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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>6000</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>19170</MembershipDuesAmt>
      <AllOtherContributionsAmt>315281</AllOtherContributionsAmt>
      <TotalContributionsAmt>334451</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ANNUAL TRAINING SEMINA</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>68770</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>68770</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER SEMINARS</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>7425</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7425</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>JAIL REVIEW COMMITTEE</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>7065</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7065</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>83260</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>520</TotalRevenueColumnAmt>
        <ExclusionAmt>520</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GamingGrossIncomeAmt>52242</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>17013</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>35229</TotalRevenueColumnAmt>
        <ExclusionAmt>35229</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <OtherRevenueMiscGrp>
        <Desc>EXPENSE REIMBURSEMENT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>2615</TotalRevenueColumnAmt>
        <ExclusionAmt>2615</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>822</TotalRevenueColumnAmt>
        <ExclusionAmt>822</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>3437</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>456897</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>83260</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>39186</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>113936</TotalAmt>
        <ProgramServicesAmt>113936</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>6000</TotalAmt>
        <ProgramServicesAmt>4800</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1200</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>541</TotalAmt>
        <ProgramServicesAmt>433</ProgramServicesAmt>
        <ManagementAndGeneralAmt>108</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>45750</TotalAmt>
        <ProgramServicesAmt>36600</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9150</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>9672</TotalAmt>
        <ProgramServicesAmt>7738</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1934</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>1087</TotalAmt>
        <ProgramServicesAmt>870</ProgramServicesAmt>
        <ManagementAndGeneralAmt>217</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OccupancyGrp>
        <TotalAmt>3500</TotalAmt>
        <ProgramServicesAmt>2800</ProgramServicesAmt>
        <ManagementAndGeneralAmt>700</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>21745</TotalAmt>
        <ProgramServicesAmt>17396</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4349</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>57497</TotalAmt>
        <ProgramServicesAmt>57497</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <OtherExpensesGrp>
        <Desc>HONORARY</Desc>
        <TotalAmt>45902</TotalAmt>
        <ProgramServicesAmt>45902</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>JAIL REVIEW</Desc>
        <TotalAmt>24084</TotalAmt>
        <ProgramServicesAmt>24084</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DONATIONS</Desc>
        <TotalAmt>16891</TotalAmt>
        <ProgramServicesAmt>15523</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1368</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>4045</TotalAmt>
        <ProgramServicesAmt>3235</ProgramServicesAmt>
        <ManagementAndGeneralAmt>810</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>8032</TotalAmt>
        <ProgramServicesAmt>6425</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1607</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>358682</TotalAmt>
        <ProgramServicesAmt>337239</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21443</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>498625</BOYAmt>
        <EOYAmt>589312</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>114740</BOYAmt>
        <EOYAmt>29239</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>7935</BOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>18372</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>18372</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>-18372</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>80769</BOYAmt>
        <EOYAmt>99162</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>683697</BOYAmt>
        <EOYAmt>717713</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>445</BOYAmt>
        <EOYAmt>453</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>445</BOYAmt>
        <EOYAmt>453</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>683252</BOYAmt>
        <EOYAmt>717260</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>683252</BOYAmt>
        <EOYAmt>717260</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>683697</BOYAmt>
        <EOYAmt>717713</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>98215</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>12239</NetUnrlzdGainsLossesInvstAmt>
      <PriorPeriodAdjustmentsAmt>-76446</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>277564</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>265883</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>322714</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>410285</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>334451</CurrentTaxYearAmt>
        <TotalAmt>1610897</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>277564</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>265883</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>322714</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>410285</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>334451</CurrentTaxYearAmt>
        <TotalAmt>1610897</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1610897</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>5660</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3934</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8508</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7049</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>520</CurrentTaxYearAmt>
        <TotalAmt>25671</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>17566</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28902</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17293</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20463</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>38666</CurrentTaxYearAmt>
        <TotalAmt>122890</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>1759458</TotalSupportAmt>
      <PublicSupportCY170Pct>0.91560</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.92240</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <PaidStaffOrManagementInd>1</PaidStaffOrManagementInd>
      <NotDescribedSection501c3Ind>0</NotDescribedSection501c3Ind>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>18372</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>18372</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <GamingInformationGrp>
        <GrossRevenueOtherGamingAmt>52242</GrossRevenueOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>17013</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>0</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>52242</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>17013</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>17013</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>35229</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MT</StatesWhereGamingConductedCd>
      <LicensedInd>1</LicensedInd>
      <LicenseSuspendedEtcInd>0</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>0</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>0</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <PersonsWithBooksName>
        <BusinessNameLine1Txt>MSPOA</BusinessNameLine1Txt>
      </PersonsWithBooksName>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 794</AddressLine1Txt>
        <CityNm>HELENA</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59624</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerBusinessName>
        <BusinessNameLine1Txt>MSPOA</BusinessNameLine1Txt>
      </GamingManagerBusinessName>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>MONETARY ASSISTANCE FOR INJURY IN THE LINE OF DUTY.</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>113936</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOKKEEPING FUNCTIONS, ADMINSTRATION OF FEDERAL AND STATE GRANTS AND CONTRACTS AND ASSISTING IN FUNDRAISING EFFORTS HAVE BEEN DELEGATED TO SMITH &amp; MCGOWAN, INC, A PROFESSIONAL EXEMPT ORGANIZATION MANAGEMENT FIRM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ARTICLES OF INCORPORATION ARE ON FILE WITH THE SECRETARY OF STATE OF MONTANA AND, THEREFORE, ARE AVAILABLE TO THE GENERAL PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>