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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>0</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
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      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
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        <CurrentTaxYearMinus3Years>300487</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>320216</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>323266</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>325379</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>300487</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>320216</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>323266</CurrentTaxYearMinus1Year>
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        <CurrentTaxYearMinus2Years>1278</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2490</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1349</CurrentTaxYear>
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        <CurrentTaxYearMinus2Years>2367</CurrentTaxYearMinus2Years>
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      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
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        <BookValue>50000</BookValue>
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      <Form990ScheduleDPartXIV>
        <Identifier>PART XII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>ADD BACK FUNDRAISING EXPENSE</Explanation>
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      <Form990ScheduleDPartXIV>
        <Identifier>PART XIII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>FUNDRAISING EXPENSE</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>ELIGIBLE MEMBERSHIP OF THIS ENTITY IS RESTRICTED TO LOCAL GOVERNMENTAL UNITS WITHIN THE SOUTHEATERN MONTANA ECONOMIC DEVELOPMENT CORPORATION'S DEVELOPMENT DISTRICT AS DESIGNATED BY THE US ECONOMIC DEVELOPMENT ADMINISTRATION</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE LOCAL GOVERNMENT UNITS WITHIN THIS DEVELOPMENT DISTRICT CAN ELECT MEMBERS OF THE GOVERNING BODY, OR CAN APPOINT THOSE MEMBERS FROM WITHIN THEIR LOCAL GOVERNMENT UNIT</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>REVIEW OF FORM 990 IS CONDUCTED BY THE EXECUTIVE DIRECTOR</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE IN COLSTRIP, MONTANA. THE PUBLIC MAY MAKE A REQUEST TO THE EXECUTIVE DIRECTOR TO SEE THE DOCUMENTS AND WILL BE ALLOWED TO REVIEW COPIES OF THE DOCUMENTS AT THE ORGANIZATION'S OFFICE</Explanation>
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</Return>