﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-12-12T15:51:56-07:00</Timestamp>
    <TaxPeriodEndDate>2011-04-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Laser 1040 by Mariegard</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1018 Custer Avenue Ste 1</AddressLine1>
        <City>Helena</City>
        <State>MT</State>
        <ZIPCode>59602</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-05-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>237010405</EIN>
      <Name>
        <BusinessNameLine1>Montana Sheriffs and Peace Officers Asso</BusinessNameLine1>
      </Name>
      <NameControl>MONT</NameControl>
      <USAddress>
        <AddressLine1>34 West 6th Ave</AddressLine1>
        <City>Helena</City>
        <State>MT</State>
        <ZIPCode>59601</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Leo Dutton</Name>
      <Title>Past President</Title>
      <Phone>4064431570</Phone>
      <DateSigned>2011-12-13</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Duane McCullough</Name>
      <Phone>4064421700</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="990">
      <GrossReceipts>391417</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>mspoa.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1929</YearFormation>
      <StateLegalDomicile>MT</StateLegalDomicile>
      <ActivityOrMissionDescription>To improve the effectiveness to provide support and promote the betterment of and for professional law enforcement in Montana</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>18</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>17</NbrIndependentVotingMembers>
      <TotalNbrEmployees>1</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>677268</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>333669</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>48254</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>47435</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>630</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>874</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>928</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>7919</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>727080</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>389897</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>557312</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>167305</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>6464</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>5927</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>88902</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>106043</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>120102</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>126934</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>135544</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>779612</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>414819</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-52532</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-24922</RevenuesLessExpensesCY>
      <TotalAssetsBOY>313119</TotalAssetsBOY>
      <TotalAssetsEOY>288371</TotalAssetsEOY>
      <TotalLiabilitiesEOY>174</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>313119</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>288197</NetAssetsOrFundBalancesEOY>
      <MissionDescription>To improve the effectiveness to provide support and promote the betterment of and for professional law enforcement</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>268146</Expense>
      <Grants>167305</Grants>
      <Revenue>54972</Revenue>
      <Description>Provde training and education of officers in Montana 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 31 law enfo rcement agencies</Description>
      <TotalProgramServiceExpense>268146</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="990B">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="990G">true</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations referenceDocumentId="990I">true</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>1</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>18</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>17</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>true</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>Smith and McGowan</NamePerson>
        <TelephoneNumber>4064431570</TelephoneNumber>
        <AddressUS>
          <AddressLine1>34 W 6th Ave Ste 2E</AddressLine1>
          <City>Helena</City>
          <State>MT</State>
          <ZIPCode>59601</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>Chris Hoffman</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dan Birdsill</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dan Tronrud</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dave Rau</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dennis McCave</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Glen Meier</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Jim Cashell</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Kathy Frame</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Keith VanSetten</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Pat Roos</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Ross Drishinski</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Timothy Neiter</NamePerson>
        <Title>Director</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Blue Corneliusen</NamePerson>
        <Title>1st Vice-President</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Brian Gootkin</NamePerson>
        <Title>3rd Vice-President</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dave Schenk</NamePerson>
        <Title>President</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Leo Dutton</NamePerson>
        <Title>Past President</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Tony Harbaugh</NamePerson>
        <Title>Secretary Treasurer</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>5500</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Vernon Burdick</NamePerson>
        <Title>2nd Vice-President</Title>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>5500</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <MembershipDues>37785</MembershipDues>
      <GovernmentGrants>158349</GovernmentGrants>
      <AllOtherContributions>137535</AllOtherContributions>
      <TotalContributions>333669</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Annual Training Seminar</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>45230</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>45230</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Reserve Officers Forum</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>2205</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2205</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>47435</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>874</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>874</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <GrossIncomeGaming>1900</GrossIncomeGaming>
      <GamingDirectExpenses>1520</GamingDirectExpenses>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>380</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>380</RelatedOrExemptFunctionIncome>
      </NetIncomeFromGaming>
      <OtherRevenueMisc>
        <Description>Miscellaneous</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>359</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>359</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>Jail Review Committee</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>7180</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>7180</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>7539</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>389897</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>56228</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>167305</Total>
        <ProgramServices>167305</ProgramServices>
      </GrantsToDomesticOrgs>
      <CompCurrentOfficersDirectors>
        <Total>5500</Total>
        <ProgramServices>2750</ProgramServices>
        <ManagementAndGeneral>1375</ManagementAndGeneral>
        <Fundraising>1375</Fundraising>
      </CompCurrentOfficersDirectors>
      <PayrollTaxes>
        <Total>427</Total>
        <ProgramServices>213</ProgramServices>
        <ManagementAndGeneral>107</ManagementAndGeneral>
        <Fundraising>107</Fundraising>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>45000</Total>
        <ProgramServices>22500</ProgramServices>
        <ManagementAndGeneral>11250</ManagementAndGeneral>
        <Fundraising>11250</Fundraising>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>406</Total>
        <ManagementAndGeneral>406</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>5494</Total>
        <ManagementAndGeneral>5494</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesProfFundraising>
        <Total>106043</Total>
        <Fundraising>106043</Fundraising>
      </FeesForServicesProfFundraising>
      <OfficeExpenses>
        <Total>355</Total>
        <ProgramServices>266</ProgramServices>
        <ManagementAndGeneral>89</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>3600</Total>
        <ProgramServices>2340</ProgramServices>
        <ManagementAndGeneral>900</ManagementAndGeneral>
        <Fundraising>360</Fundraising>
      </Occupancy>
      <ConferencesMeetings>
        <Total>46280</Total>
        <ProgramServices>46280</ProgramServices>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>2322</Total>
        <ProgramServices>2322</ProgramServices>
      </DepreciationDepletion>
      <OtherExpenses>
        <Description>Postage</Description>
        <Total>1005</Total>
        <ProgramServices>503</ProgramServices>
        <ManagementAndGeneral>251</ManagementAndGeneral>
        <Fundraising>251</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Printing</Description>
        <Total>2863</Total>
        <ProgramServices>1431</ProgramServices>
        <ManagementAndGeneral>716</ManagementAndGeneral>
        <Fundraising>716</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Telecommunications</Description>
        <Total>2090</Total>
        <ProgramServices>1359</ProgramServices>
        <ManagementAndGeneral>731</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Donations</Description>
        <Total>4150</Total>
        <ProgramServices>4150</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Board Meetings</Description>
        <Total>18757</Total>
        <ProgramServices>14068</ProgramServices>
        <ManagementAndGeneral>4689</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>3222</Total>
        <ProgramServices>2659</ProgramServices>
        <ManagementAndGeneral>563</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>414819</Total>
        <ProgramServices>268146</ProgramServices>
        <ManagementAndGeneral>26571</ManagementAndGeneral>
        <Fundraising>120102</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>221911</BOY>
        <EOY>198623</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>27566</BOY>
        <EOY>27579</EOY>
      </SavingsAndTempCashInvestments>
      <LandBuildingsEquipmentBasis>18372</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>11408</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>9286</BOY>
        <EOY>6964</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>54356</BOY>
        <EOY>55205</EOY>
      </InvestmentsPubTradedSecurities>
      <TotalAssets>
        <BOY>313119</BOY>
        <EOY>288371</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <EOY>174</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>174</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>313119</BOY>
        <EOY>288197</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>313119</BOY>
        <EOY>288197</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>313119</BOY>
        <EOY>288371</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-24922</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>313402</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>248539</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>577048</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>677699</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>333669</CurrentTaxYear>
        <Total>2150357</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>313402</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>248539</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>577048</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>677699</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>333669</CurrentTaxYear>
        <Total>2150357</Total>
      </Total170>
      <AmountsSubstContributorsTotal>81027</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>2069330</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>2678</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>4151</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>981</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>630</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>874</CurrentTaxYear>
        <Total>9314</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus1Year>432</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>739</CurrentTaxYear>
        <Total>1171</Total>
      </OtherIncome170>
      <TotalSupport>2160842</TotalSupport>
      <PublicSupportPertcentage170>0.95760</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.99670</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="990C">
      <Form4720Filed4955Tax>false</Form4720Filed4955Tax>
      <CorrectionMade>false</CorrectionMade>
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>true</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>true</DirectContactLegislators>
      <DirectContactLegislatorsAmount>5480</DirectContactLegislatorsAmount>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>false</OtherActivities>
      <TotalLobbyingExpendituresIIB>5480</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="990D">
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>18372</OtherCostOrOtherBasis>
        <Depreciation>11408</Depreciation>
        <BookValue>6964</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>6964</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G">
      <MailSolicitations>X</MailSolicitations>
      <AgreementRefFundraising>true</AgreementRefFundraising>
      <FundraiserActivityInformation>
        <NameOfIndividual>Grizzard Communications</NameOfIndividual>
        <Activity>provided data base consulting for direct</Activity>
        <FundraiserControlOfFunds>false</FundraiserControlOfFunds>
        <GrossReceipts>136967</GrossReceipts>
        <AmountRetainedByContractor>106043</AmountRetainedByContractor>
        <NetToOrganization>30924</NetToOrganization>
      </FundraiserActivityInformation>
      <TotalGrossReceipts>136967</TotalGrossReceipts>
      <TotalRetainedByContractors>106043</TotalRetainedByContractors>
      <TotalNetToOrganization>30924</TotalNetToOrganization>
      <LicensedStates>MT</LicensedStates>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Smith and McGowan Inc</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>34 West 6th Ave Ste 2E</AddressLine1>
          <City>Helena</City>
          <State>MT</State>
          <ZIPCode>59601</ZIPCode>
        </AddressUS>
        <EINOfRecipient>810494379</EINOfRecipient>
        <AmountOfCashGrant>54655</AmountOfCashGrant>
        <PurposeOfGrant>STEP MONTS</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Valley County Sheriffs Office</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO Box 10</AddressLine1>
          <City>Chester</City>
          <State>MT</State>
          <ZIPCode>59522</ZIPCode>
        </AddressUS>
        <AmountOfCashGrant>20976</AmountOfCashGrant>
        <PurposeOfGrant>Traffic Enfo</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>McCone County Sheriffs Office</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO Box 201</AddressLine1>
          <City>Circle</City>
          <State>MT</State>
          <ZIPCode>59215</ZIPCode>
        </AddressUS>
        <AmountOfCashGrant>6388</AmountOfCashGrant>
        <PurposeOfGrant>Traffic Enfo</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>2</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>1</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIV>
        <Identifier>Monitoring procedures (Part I, line 2)</Identifier>
        <Explanation>The independent management contractor carerfully inspects all invoices and regularly monitors the vendors to insure that they are meeting the requirements of the grants.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Management duties delegation (Part VI, line 3)</Identifier>
        <Explanation>Bookkeeping functions administration 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</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>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 review the 990 after it has been filed</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>Articles of Incorporation are on file with the Secretary of State of Montana and therefore are available to the general public</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>