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    <ReturnTs>2025-12-09T17:58:56-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>DOUGLAS WILSON &amp; COMPANY PC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1000 FIRST AVENUE SOUTH</AddressLine1Txt>
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      <PhoneNum>4064526406</PhoneNum>
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        <CityNm>GREAT FALLS</CityNm>
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      <PersonNm>WALTER SCHWEITZER</PersonNm>
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      <PreparerPersonNm>CARRIE A BOYSUN</PreparerPersonNm>
      <PTIN>P02168583</PTIN>
      <PhoneNum>4067614645</PhoneNum>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <NetAssetsOrFundBalancesBOYAmt>0</NetAssetsOrFundBalancesBOYAmt>
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      <NetAssetsOrFundBalancesEOYAmt>0</NetAssetsOrFundBalancesEOYAmt>
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        <DescriptionProgramSrvcAccomTxt>TO PROVIDE EDUCATION ON COOPERATIVE BUSINESS AND PROVIDE LEADERSHIP TRAINING FOR MONTANANS. PROGRAMS FUNDED INCLUDE "DEVELOPING FUTURE LEADERS AND "DAY OF COOPERATIVE EDUCATION."</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF BANGS</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SIGURD RUDIE ENDED OCTOBER 2024</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN PETERSON</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WALTER SCHWEITZER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM CLARK ENDED OCTOBER 2024</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRENT STOLTZ</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN FERRAT STARTED OCTOBER 2024</PersonNm>
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      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
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      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
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      <BooksInCareOfDetail>
        <PersonNm>JAN JOHNSON</PersonNm>
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          <CityNm>GREAT FALLS</CityNm>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
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      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
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      <SupportingOrgType1Ind>X</SupportingOrgType1Ind>
      <IRSWrittenDeterminationInd>X</IRSWrittenDeterminationInd>
      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
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          <BusinessNameLine1Txt>FARMERS EDUCATIONAL AND COOPERATIVE UNION OF AMERICA</BusinessNameLine1Txt>
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      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
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        <SupportedOrgSectionC456Ind>1</SupportedOrgSectionC456Ind>
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        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
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        <ContributionFamilyInd>0</ContributionFamilyInd>
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        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORTED ORGANIZATIONS ARE NOT LISTED BY NAME, BUT BY PURPOSE. SUCH PURPOSE SHALL BE TO IMPROVE AND PROMOTE EDUCATION ABOUT RURAL ISSUES AND BETTER APPROACHES TO SOLVING RURAL PROBLEMS. COOPERATIVE EDUCATION CORPORATION HAS A LONG AND CONTINUING RELATIONSHIP WITH FARMERS EDUCATIONAL AND COOPERATIVE UNION OF AMERICA (MONTANA FARMERS UNION) IN ADDRESSING RURAL ISSUES. THE TWO ORGANIZATIONS HAVE AN IDENTICAL BOARD OF DIRECTORS.</ExplanationTxt>
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        <ExplanationTxt>DETERMINATION MADE BY ORGANIZATION. IRS DETERMINATION DECEMBER 6, 2007.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART I, LINE 12G, COLUMN IV:</FormAndLineReferenceDesc>
        <ExplanationTxt>ALTHOUGH BOTH ENTITIES HAVE THE SAME GOVERNING BOARD, EACH IS A SEPARATE ENTITY.</ExplanationTxt>
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        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: MONTANA FARMERS UNION. GRANTEE ADDRESS: P O BOX 2447 GREAT FALLS, MT 59403. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 31,000.</ExplanationTxt>
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