<?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="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-09-15T17:36:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>390758449</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WIPFLI LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>105 E PINE ST UPPER FLOOR</AddressLine1Txt>
        <CityNm>MISSOULA</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59802</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>261594598</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MONTANA NONPROFIT ASSOCIATION GROUP</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BENEFITS TRUST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MONT</BusinessNameControlTxt>
      <PhoneNum>4809484351</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8701 E VISTA BONITA DR 200</AddressLine1Txt>
        <CityNm>SCOTTSDALE</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85255</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL J FITZGIBBONS</PersonNm>
      <PersonTitleTxt>SPECIAL DEPUTY LIQUIDATOR</PersonTitleTxt>
      <PhoneNum>4809484351</PhoneNum>
      <SignatureDt>2023-09-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>FITZGIBBONS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SAM BRUNSON CPA</PreparerPersonNm>
      <PTIN>P01696998</PTIN>
      <PhoneNum>4067281800</PhoneNum>
      <PreparationDt>2023-09-13</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>MICHAEL J FITZGIBBONS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>8701 E VISTA BONITA DR 200</AddressLine1Txt>
        <CityNm>SCOTTSDALE</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85255</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>45181</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="9">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.MNAGBT.COM</WebsiteAddressTxt>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <FormationYr>2007</FormationYr>
      <LegalDomicileStateCd>MT</LegalDomicileStateCd>
      <ActivityOrMissionDesc>GROUP INSURANCE BENEFITS TRUST FOR MONTANA NONPROFIT ORGANIZATIONS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>1</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>11290</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1192</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2052</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>43129</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>12482</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>45181</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>-433319</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>-245942</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>-433319</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>-245942</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>445801</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>291123</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>375243</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>343286</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>759974</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>436894</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-384731</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-93608</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>GROUP INSURANCE BENEFITS TRUST FOR MONTANA NONPROFIT ORGANIZATIONS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <Desc>THE MONTANA NONPROFIT ASSOCIATION GROUP BENEFIT TRUST (MNAGBT) TRUSTEES MADE THE DECISION TO DISSOLVE THE TRUST, EFFECTIVE MAY 1, 2020 DUE TO THE IMPACT OF AN UNUSUAL NUMBER OF EXCEPTIONALLY HIGH DOLLAR CLAIMS.THE COMMISSIONER OF SECURITIES AND INSURANCE (CSI) CONSIDERED MNAGBT TO BE IN HAZARDOUS FINANCIAL CONDITION AND ORDERED ON JUNE 24, 2020, THAT MNAGBT BE PLACED UNDER SUPERVISION OF THE CSI PURSUANT TO ARM 6.6.5701 AND MONT. CODE ANN. 33-2-1321.THE MONTANA FIRST JUDICIAL DISTRICT COURT, LEWIS AND CLARK COUNTY ISSUED AN ORDER IN CIVIL ACTION NO. BDV-2020-1853 ON NOVEMBER 5, 2020 AUTHORIZING THE LIQUIDATION OF MNAGBT AND DIRECTING THE CSI, OFFICE OF THE MONTANA STATE AUDITOR, AS LIQUIDATOR, TO LIQUIDATE THE ASSETS OF THE MNAGBT. THE DISTRICT COURT ISSUED A NOTICE OF APPOINTMENT OF SPECIAL DEPUTY LIQUIDATOR UNDER CASE NO. BDV-2020-1853 ON NOVEMBER 10, 2020 WHEREBY MICHAEL J. FITZGIBBONS WAS APPOINTED AS SPECIAL DEPUTY LIQUIDATOR.</Desc>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc1042800001">0</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>1</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>1</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>0</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>0</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>4809484351</PhoneNum>
        <USAddress>
          <AddressLine1Txt>8701 E VISTA BONITA DR 200</AddressLine1Txt>
          <CityNm>SCOTTSDALE</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85255</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL J FITZGIBBONS</PersonNm>
        <TitleTxt>SPECIAL DEPUTY LIQUIDATOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2052</TotalRevenueColumnAmt>
        <ExclusionAmt>2052</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>REVERSAL OF OVER ACRRU</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>43129</TotalRevenueColumnAmt>
        <ExclusionAmt>43129</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>43129</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>45181</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>45181</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <FeesForServicesAccountingGrp>
        <TotalAmt>9830</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>24893</TotalAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2042</TotalAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>751</TotalAmt>
      </OccupancyGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>1182</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CHANGE IN RESERVES</Desc>
        <TotalAmt>-284640</TotalAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>-245942</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>375243</BOYAmt>
        <EOYAmt>343286</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>375243</BOYAmt>
        <EOYAmt>343286</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>57931</BOYAmt>
        <EOYAmt>19491</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>702043</BOYAmt>
        <EOYAmt>417403</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>759974</BOYAmt>
        <EOYAmt>436894</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-384731</BOYAmt>
        <EOYAmt>-93608</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-384731</BOYAmt>
        <EOYAmt>-93608</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>375243</BOYAmt>
        <EOYAmt>343286</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>291123</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CLAIM RESERVES</Desc>
        <Amt>417403</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>417403</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>FITZGIBBONS AND COMPANY INC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>FITZGIBBONS AND COMPANY, INC. IS OWNED BY MICHAEL J FITZGIBBONS</RelationshipDescriptionTxt>
        <TransactionAmt>28497</TransactionAmt>
        <TransactionDesc>THE OFFICE OF THE MONTANA STATE AUDITOR, COMMISSIONER OF SECURITIES AND INSURANCE APPOINTED MICHAEL J FITZGIBBONS OF FITZGIBBONS AND COMPANY, INC., AS THE SPECIAL DEPUTY LIQUIDATOR FOR THE LIQUIDATION CASE OF THE MONTANA NONPROFIT ASSOCIATION GROUP BENEFIT TRUST.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>NO MEETINGS OF THE GOVERNING BODY HAVE BEEN HELD SINCE LIQUIDATION PROCEEDINGS BEGAN IN NOVEMBER 2020.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY WIPFLI, LLP STAFF WHO PRESENTED THE INFORMATION TO THE SPECIAL DEPUTY LIQUIDATOR OF MONTANA NONPROFIT ASSOCIATION GROUP BENEFIT TRUST. THE SPECIAL DEPUTY LIQUIDATOR APPROVED THE TAX FORM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST MAKES ALL GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND TAX RETURNS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECIAL DEPUTY LIQUIDATOR 17,078. FITZGIBBONS AND COMPANY, INC. - EXPENSE SHARING 7,815.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINES 12 THROUGH 14:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICIES OUTLINED IN QUESTIONS 12 THROUGH 14 OF PART VI, SECTION B ON THE FORM 990 ARE NOT APPLICABLE BECAUSE THE SPECIAL DEPUTY LIQUIDATOR IS SUBJECT TO SUPERVISION AND REVIEW BY THE DISTRICT COURT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MONTANA NONPROFIT ASSOCIATION GROUP BENEFIT TRUST (MNAGBT) IS STILL IN THE PROCESS OF LIQUIDATION. LIQUIDATION PROCEDURES STARTED NOVEMBER 10, 2020.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BIG HOLE WATERSHED COMMITTEE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 21</AddressLine1Txt>
          <CityNm>GLEN</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59727</ZIPCd>
        </USAddress>
        <EIN>113737644</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BIG SKY BRAVERY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 3206</AddressLine1Txt>
          <CityNm>BOZEMAN</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59772</ZIPCd>
        </USAddress>
        <EIN>473983634</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BLACKFOOT CHALLENGE INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 103</AddressLine1Txt>
          <CityNm>OVANDO</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59854</ZIPCd>
        </USAddress>
        <EIN>810488863</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BOYS &amp; GIRLS CLUB OF RICHLAND COUNTY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 416</AddressLine1Txt>
          <CityNm>SIDNEY</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59270</ZIPCd>
        </USAddress>
        <EIN>113694698</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BOZEMAN PUBLIC LIBRARY FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 6242</AddressLine1Txt>
          <CityNm>BOZEMAN</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59771</ZIPCd>
        </USAddress>
        <EIN>810405940</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CHILDREN'S ALLIANCE OF MONTANA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 666</AddressLine1Txt>
          <CityNm>BILLINGS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59103</ZIPCd>
        </USAddress>
        <EIN>460730444</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>COMMUNITY COUNSELING &amp; CORRECTIONAL SERVICES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>471 EAST MERCURY</AddressLine1Txt>
          <CityNm>BUTTE</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59701</ZIPCd>
        </USAddress>
        <EIN>810413419</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>COMMUNITY FOOD &amp; AGRICULTURE COALITION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 7025</AddressLine1Txt>
          <CityNm>MISSOULA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59807</ZIPCd>
        </USAddress>
        <EIN>263991288</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>DISTRICT 4 HUMAN RESOURCES DEVELOPMENT COUNCIL</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2229 5TH AVE</AddressLine1Txt>
          <CityNm>HAVRE</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59501</ZIPCd>
        </USAddress>
        <EIN>810295420</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>EASTERN MONTANA INDUSTRIES</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 759</AddressLine1Txt>
          <CityNm>MILES CITY</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59301</ZIPCd>
        </USAddress>
        <EIN>810332758</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FLORENCE CRITTENTON HOME &amp; SERVICES</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>901 N HARRIS</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59601</ZIPCd>
        </USAddress>
        <EIN>810231788</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GLACIER NATIONAL PARK CONSERVANCY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 2749</AddressLine1Txt>
          <CityNm>COLUMBIA FALLS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59912</ZIPCd>
        </USAddress>
        <EIN>562579734</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HABITAT FOR HUMANITY OF GALLATIN VALLEY INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>230 ARDEN DR</AddressLine1Txt>
          <CityNm>BELGRADE</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59714</ZIPCd>
        </USAddress>
        <EIN>810471246</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HEART OF THE ROCKIES</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>170 S 2ND ST SUITE B</AddressLine1Txt>
          <CityNm>HAMILTON</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59840</ZIPCd>
        </USAddress>
        <EIN>463635624</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HELENA CIVIC TV</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1015 POPLAR ST</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59601</ZIPCd>
        </USAddress>
        <EIN>810448348</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HELENA FOOD SHARE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 943</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59624</ZIPCd>
        </USAddress>
        <EIN>363507623</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>INTERMOUNTAIN DEACONESS CHILDREN'S HOME</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>3240 DREDGE DRIVE</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59602</ZIPCd>
        </USAddress>
        <EIN>810231775</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MISSION MOUNTAIN ENTERPRISES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>330 MAIN ST SW</AddressLine1Txt>
          <CityNm>RONAN</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59864</ZIPCd>
        </USAddress>
        <EIN>810346751</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MNA EXECUTIVE OFFICE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1744</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59601</ZIPCd>
        </USAddress>
        <EIN>731654969</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MONTANA COOPERATIVE DEVELOPMENT CENTER</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 3027</AddressLine1Txt>
          <CityNm>GREAT FALLS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59403</ZIPCd>
        </USAddress>
        <EIN>200436490</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MONTANA HISTORICAL FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1750 N WASHINGTON ST</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59601</ZIPCd>
        </USAddress>
        <EIN>810435459</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MONTANA NONPROFIT ASSOCIATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1744</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59624</ZIPCd>
        </USAddress>
        <EIN>731654969</EIN>
        <PrimaryActivitiesTxt>MEMBERSHIP ORGANIZATION OF CHARITABLE NONPROFITS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>OPEN AID ALLIANCE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1500 W BROADWAY</AddressLine1Txt>
          <CityNm>MISSOULA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59801</ZIPCd>
        </USAddress>
        <EIN>363652244</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PARK COUNTY ENVIRONMENTAL COUNCIL</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 164</AddressLine1Txt>
          <CityNm>LIVINGSTON</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59047</ZIPCd>
        </USAddress>
        <EIN>363699660</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>RESOURCE SUPPORT &amp; DEVELOPMENT INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 80185</AddressLine1Txt>
          <CityNm>BILLINGS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59108</ZIPCd>
        </USAddress>
        <EIN>810347025</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>RIMROCK</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1231 NORTH 29 ST</AddressLine1Txt>
          <CityNm>BILLINGS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59101</ZIPCd>
        </USAddress>
        <EIN>810302870</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SOUTHWEST MONTANA COMMUNITY HEALTH</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>445 CENTENNIAL AVE</AddressLine1Txt>
          <CityNm>BUTTE</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59701</ZIPCd>
        </USAddress>
        <EIN>810432169</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>THE FRIENDSHIP CENTER</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1430 N SANDERS</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59601</ZIPCd>
        </USAddress>
        <EIN>237131678</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>THE TRAVELING SCHOOLS</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>615 E MENDENHALL</AddressLine1Txt>
          <CityNm>BOZEMAN</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>50771</ZIPCd>
        </USAddress>
        <EIN>810544729</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WARRIORS AND QUIET WATERS FOUNDATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>351 EVERGREEN DR STE A</AddressLine1Txt>
          <CityNm>BOZEMAN</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59715</ZIPCd>
        </USAddress>
        <EIN>208837637</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WHITEFISH LEGACY PARTNERS</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1895</AddressLine1Txt>
          <CityNm>WHITEFISH</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59937</ZIPCd>
        </USAddress>
        <EIN>200674119</EIN>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
