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    <Timestamp>2011-02-09T14:13:45-08:00</Timestamp>
    <TaxPeriodEndDate>2010-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LOUISE COCHRANE CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 1313</AddressLine1>
        <City>WEST YELLOWSTONE</City>
        <State>MT</State>
        <ZIPCode>597581313</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2009-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>810494366</EIN>
      <Name>
        <BusinessNameLine1>WEST YELLOWSTONE FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>WEST</NameControl>
      <Phone>4066400038</Phone>
      <USAddress>
        <AddressLine1>PO BOX 255</AddressLine1>
        <City>WEST YELLOWSTONE</City>
        <State>MT</State>
        <ZIPCode>59758</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>SCOTT CARSLEY</Name>
      <Title>CHAIRMAN</Title>
      <Phone>4066400038</Phone>
      <DateSigned>2011-02-09</DateSigned>
    </Officer>
    <Preparer>
      <Name>LOUISE COCHRANE CPA</Name>
      <Phone>4066460050</Phone>
      <DatePrepared>2011-02-09</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>westyellowstonefoundation.org</WebSite>
      <Organization501c referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA" typeOf501cOrganization="3">X</Organization501c>
      <GrossReceipts>188336</GrossReceipts>
      <ContributionsGiftsGrantsEtc>53259</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>73836</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>6837</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <SpecialEventsGrossRevenue>54204</SpecialEventsGrossRevenue>
      <SpecialEventsDirectExpenses>16731</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>37473</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal referenceDocumentId="00000010" referenceDocumentName="OtherRevenuesSchedule2">200</OtherRevenueTotal>
      <TotalRevenue>171605</TotalRevenue>
      <GrantsAndSimilarAmountsPaid referenceDocumentId="00000005" referenceDocumentName="GrantsAndSimilarAmountsPaidSchedule">44156</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>45436</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>3959</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>6309</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>956</PrintingPublicationsPostage>
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      <TotalExpenses>123176</TotalExpenses>
      <ExcessOrDeficitForYear>48429</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>338441</NetAssetsOrFundBalancesBOY>
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      <CashSavingsAndInvestments>
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        <EOY>412304</EOY>
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      <PrimaryExemptPurpose>Local Community Philanthropy</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Operate a 13 passenger bus that carries elderly, handicapped, and needy to medical services 90 miles from this rural community. Ran over 6,000 passsenger trips.</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>68887</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>AWARDED SCHOLASTIC SCHOLARSHIPS TO LOCAL HIGH SHOOL GRADUATES ATTENDING POST HIGH SCHOOL CLASSES</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>30250</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>AWARDED OVER $10,000 IN GRANTS TO LOCAL ORGANIZATIONS (SEE LIST FOR LINE 10)</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>8612</GrantsAndAllocations>
        <ProgramServiceExpenses>10867</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
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        <PersonName>SCOTT CARSLEY</PersonName>
        <AddressUS>
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          <City>WEST YELLOWSTONE</City>
          <State>MT</State>
          <ZIPCode>59758</ZIPCode>
        </AddressUS>
        <Title>Chairman</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TOM NESBITT</PersonName>
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          <AddressLine1>PO BOX 12</AddressLine1>
          <City>WEST YELLOWSTONE</City>
          <State>MT</State>
          <ZIPCode>59758</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PAM SVEINSON</PersonName>
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          <AddressLine1>11505 HEBGEN LAKE RD</AddressLine1>
          <City>WEST YELLOWSTONE</City>
          <State>MT</State>
          <ZIPCode>59758</ZIPCode>
        </AddressUS>
        <Title>Sec'y</Title>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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          <BusinessNameLine1>RUDD &amp; COMPANY PLLC</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>515 HIGHWAY 20</AddressLine1>
          <City>WEST YELLOWSTONE</City>
          <State>ME</State>
          <ZIPCode>59758</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4066469355</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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        <CurrentTaxYearMinus3Years>86942</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>97063</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>82573</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>53259</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>86942</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>97063</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>82573</CurrentTaxYearMinus1Year>
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        <CurrentTaxYearMinus3Years>15099</CurrentTaxYearMinus3Years>
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      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus3Years>15099</CurrentTaxYearMinus3Years>
        <Total>21098</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
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      </TotalSupportTotal>
      <PublicSupportPercentage509>0.94840</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.87200</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.05160</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.12800</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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    <IRS990ScheduleB documentId="00000003">
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