﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-31T16:06:41-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>THOMPSON PALMER &amp; ASSOCIATES PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 4158</AddressLine1>
        <City>JACKSON</City>
        <State>WY</State>
        <ZIPCode>830014158</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>830308678</EIN>
      <Name>
        <BusinessNameLine1>JACKSON HOLE STINGRAYS</BusinessNameLine1>
      </Name>
      <NameControl>JACK</NameControl>
      <Phone>3074131654</Phone>
      <USAddress>
        <AddressLine1>PO BOX 6968</AddressLine1>
        <City>JACKSON</City>
        <State>WY</State>
        <ZIPCode>830026968</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>WENDY TARVER</Name>
      <Title>PRESIDENT</Title>
      <Phone>3074131654</Phone>
      <DateSigned>2011-05-16</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>GEORGE L THOMPSON</Name>
      <Phone>3077335160</Phone>
      <DatePrepared>2011-05-16</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>WENDY TARVER</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>PO BOX 6968</AddressLine1>
        <City>JACKSON</City>
        <State>WY</State>
        <ZIPCode>83001</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>37722</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2000</YearFormation>
      <StateLegalDomicile>WY</StateLegalDomicile>
      <ActivityOrMissionDescription>TO TRAIN STUDENTS IN SWIMMING AND WATER SAFETY AND TO PROMOTE ATHLETIC DEVELOPMENT AND TEAM SPORTS</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>0</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>4</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>8034</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>9115</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>5610</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>28390</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>20463</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>0</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>401</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>5764</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>7627</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>43269</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>34101</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>16295</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>16725</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>150</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>19584</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>22307</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>35879</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>39032</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>7390</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-4931</RevenuesLessExpensesCY>
      <TotalAssetsBOY>41912</TotalAssetsBOY>
      <TotalAssetsEOY>36981</TotalAssetsEOY>
      <TotalLiabilitiesBOY>0</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>41912</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>36981</NetAssetsOrFundBalancesEOY>
      <MissionDescription>NONE</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>36662</Expense>
      <Revenue>20463</Revenue>
      <Description>TO EDUCATE STUDENTS REGARDING SWIMMING AND WATER SAFETY PROMOTE ATHLETIC DEVELOPMENT AND TEAM SPORTS IN A COMPETITIVE AND EDUCATIONAL ENVIRONMENT</Description>
      <TotalProgramServiceExpense>36662</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>4</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>0</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>WY</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>THOMPSON PALMER AND ASSOCIATES PC</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>3077335160</TelephoneNumber>
        <AddressUS>
          <AddressLine1>PO BOX 4158</AddressLine1>
          <City>JACKSON</City>
          <State>WY</State>
          <ZIPCode>830014158</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>MIKE ALLEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WENDY TARVER</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ERIC PHELPS</NamePerson>
        <Title>VICE-PRESIDENT</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NICOLE TEPE</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NICOLE TEPE</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <AllOtherContributions>5610</AllOtherContributions>
      <TotalContributions>5610</TotalContributions>
      <ProgramServiceRevenue>
        <Description>SWIM MEETS REGISTRATIO</Description>
        <BusinessCode>711300</BusinessCode>
        <TotalRevenueColumn>9703</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9703</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>MEMBERSHIP DUES</Description>
        <BusinessCode>711300</BusinessCode>
        <TotalRevenueColumn>9335</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9335</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>SWIM CLINIC INCOME</Description>
        <BusinessCode>711300</BusinessCode>
        <TotalRevenueColumn>1425</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1425</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>20463</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>401</TotalRevenueColumn>
        <UnrelatedBusinessRevenue>401</UnrelatedBusinessRevenue>
      </InvestmentIncome>
      <GrossIncomeFundraisingEvents>3557</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>2307</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>1250</TotalRevenueColumn>
        <ExclusionAmount>1250</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <GrossSalesOfInventory>58</GrossSalesOfInventory>
      <CostOfGoodsSold>1314</CostOfGoodsSold>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>-1256</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>-1256</RelatedOrExemptFunctionIncome>
      </NetIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>USA REGISTRATIONS</Description>
        <BusinessCode>711300</BusinessCode>
        <TotalRevenueColumn>7633</TotalRevenueColumn>
        <UnrelatedBusinessRevenue>7633</UnrelatedBusinessRevenue>
      </OtherRevenueMisc>
      <TotalOtherRevenue>7633</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>34101</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>19207</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>8034</UnrelatedBusinessRevenue>
        <ExclusionAmount>1250</ExclusionAmount>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>14680</Total>
        <ProgramServices>14680</ProgramServices>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>2045</Total>
        <ProgramServices>2045</ProgramServices>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>1698</Total>
        <ProgramServices>1698</ProgramServices>
      </FeesForServicesAccounting>
      <Advertising>
        <Total>140</Total>
        <ManagementAndGeneral>140</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>2080</Total>
        <ManagementAndGeneral>2080</ManagementAndGeneral>
      </OfficeExpenses>
      <Travel>
        <Total>2270</Total>
        <ProgramServices>2270</ProgramServices>
      </Travel>
      <DepreciationDepletion>
        <Total>188</Total>
        <ProgramServices>188</ProgramServices>
      </DepreciationDepletion>
      <OtherExpenses>
        <Description>REGISTRATION EXPENSE</Description>
        <Total>5734</Total>
        <ProgramServices>5734</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MEET FEES</Description>
        <Total>5415</Total>
        <ProgramServices>5415</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>POOL RENTAL</Description>
        <Total>2655</Total>
        <ProgramServices>2655</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <Total>1080</Total>
        <ProgramServices>1080</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EQUIPMENT EXPENSE</Description>
        <Total>734</Total>
        <ProgramServices>734</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>313</Total>
        <ProgramServices>163</ProgramServices>
        <Fundraising>150</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>39032</Total>
        <ProgramServices>36662</ProgramServices>
        <ManagementAndGeneral>2220</ManagementAndGeneral>
        <Fundraising>150</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>13496</BOY>
        <EOY>1305</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>22924</BOY>
        <EOY>35324</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>5023</BOY>
        <EOY>71</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>21615</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>21334</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>469</BOY>
        <EOY>281</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>41912</BOY>
        <EOY>36981</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>41912</BOY>
        <EOY>36981</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>41912</BOY>
        <EOY>36981</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>41912</BOY>
        <EOY>36981</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-4931</ReconcilationRevenueExpenses>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingOther>X</MethodOfAccountingOther>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>26683</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>38937</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>24394</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>27330</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>14945</CurrentTaxYear>
        <Total>132289</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus4Years>26683</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>38937</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>24394</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>27330</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>14945</CurrentTaxYear>
        <Total>132289</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>132289</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>619</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>430</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>138</CurrentTaxYearMinus2Years>
        <CurrentTaxYear>401</CurrentTaxYear>
        <Total>1588</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>619</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>430</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>138</CurrentTaxYearMinus2Years>
        <CurrentTaxYear>401</CurrentTaxYear>
        <Total>1588</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>27302</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>39367</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>24532</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>27330</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>15346</CurrentTaxYear>
        <Total>133877</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.98810</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.98730</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.01190</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01270</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Equipment>
        <OtherCostOrOtherBasis>21615</OtherCostOrOtherBasis>
        <Depreciation>21334</Depreciation>
        <BookValue>281</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>281</TotalOfBookValueLandBuildings>
      <TotalRevenue>34101</TotalRevenue>
      <TotalExpenses>39032</TotalExpenses>
      <ExcessOrDeficitForYear>-4931</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>-4931</ExcessOrDeficitPerFS>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>DURING A REGULAR BOARD MEETING OF DIRECTORS HELD IN MAY 2011, THE BOARD MET AND REVIEWED THE FORM 990. A COPY WAS PROVIDED TO EACH MEMEBER. PARTICULAR ATTENTION WAS PAID TO TAX COMPLIANCE AND GOVERNANCE, MANAGEMENT AND DISCLOSURE QUESTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>JACKSON HOLE STINGRAYS MAKES IT'S GOVERNING DOCUMENTS AND FINANCIAL DOCUMENTS AVAILABLE UPON REQUEST. INTERESTED PARTIES MAY CONTACT WENDY TARVER AT (307)413-2258.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>ACCOUNTING METHOD USED IS MODIFIED ACCRUAL</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>