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      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>539423</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>743420</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>674689</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>245045</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>345600</CurrentTaxYearAmt>
        <TotalAmt>2548177</TotalAmt>
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      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>539423</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>743420</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>674689</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>245045</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>345600</CurrentTaxYearAmt>
        <TotalAmt>2548177</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>2548177</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>1443</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1538</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2287</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4936</CurrentTaxYearAmt>
        <TotalAmt>10204</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>1443</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1538</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2287</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4936</CurrentTaxYearAmt>
        <TotalAmt>10204</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
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      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>539423</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>744863</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>676227</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>247332</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>350536</CurrentTaxYearAmt>
        <TotalAmt>2558381</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99600</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99840</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00400</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00160</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III SECTION B LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE A HAS BEEN ADJUSTED TO APPROPRIATELY REPORT THE NET FUNDRAISING INCOME. THE FUNDRAISING GROSS RECEIPTS HAVE BEEN REPORTED ON PART III SECTION A LINE 3. THE FUNDRAISING ACTIVITY SHOULD BE REPORTED ON PART III SECTION B LINE 11 AT THE FUNDRAISING ACTIVITIES NET INCOME, BUT NOT BELOW ZERO.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>104373</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>17025</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>368</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>121030</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>115264</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-8224</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>1980</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>687</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>104373</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>92695</BeginningYearBalanceAmt>
        <ContributionsAmt>9169</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>16487</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>2451</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>636</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>115264</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>40018</BeginningYearBalanceAmt>
        <ContributionsAmt>50000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>3258</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>581</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>92695</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>30000</BeginningYearBalanceAmt>
        <ContributionsAmt>11005</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-707</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>280</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>40018</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <PrmnntEndowmentBalanceEOYPct>1.00000</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>1</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>926983</OtherCostOrOtherBasisAmt>
        <BookValueAmt>926983</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>2637103</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>210765</DepreciationAmt>
        <BookValueAmt>2426338</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>48682</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>33098</DepreciationAmt>
        <BookValueAmt>15584</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>3368905</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>SPRING BANQUET &amp; AUCTION</Event1Nm>
        <GrossReceiptsEvent1Amt>251160</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>140552</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>110608</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>21090</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>14151</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>95861</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>251160</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>140552</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>110608</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>21090</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>14151</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>95861</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>131102</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-20494</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BILLINGS CHRISTIAN SCHOOL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4519 GRAND AVENUE</AddressLine1Txt>
          <CityNm>BILLINGS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59106</ZIPCd>
        </USAddress>
        <RecipientEIN>364577367</RecipientEIN>
        <IRCSectionDesc>501 (C) 3</IRCSectionDesc>
        <CashGrantAmt>67695</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT FOR SCHOLARSHIPS, CONSTRUCTION PROJECTS, AND OPERATING EXPENSES.</PurposeOfGrantTxt>
      </RecipientTable>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>MONITORING PROCEDURES PART I, LINE 2)</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MAINTAINS WRITTEN RECORDS OF GRANTS AND ASSISTANCE TO OTHER ORGANIZATIONS INCLUDING THE AMOUNT, GRANTEE'S ELIGIBILITY, AND THAT THE FUNDS PROVIDED AND GRANTEE MEET THE SELECTION CRITERIA SET FORTH IN THE BY-LAWS OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <CarsAndOtherVehiclesGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>8250</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE OF VEHICLE</MethodOfDeterminingRevenuesTxt>
      </CarsAndOtherVehiclesGrp>
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>20413</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE OF SHARES</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>AUCTION ITEMS</Desc>
        <ContributionCnt>149</ContributionCnt>
        <NoncashContributionsRptF990Amt>49239</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE OF ITE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>1</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>1</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND EXECUTIVE ADMINISTRATOR. PRIOR TO APPROVAL AND FILING OF THE FORM 990, THE PRESIDENT AND EXCECUTIVE ADMINISTRATOR MEET WITH THE ACCOUNTANTS TO DISCUSS THE DRAFT OF THE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>EVERY BOARD MEMBER IS GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY UPON JOINING THE BOARD OF DIRECTORS. ON AN ANNUAL BASIS, EACH BOARD MEMBER REVIEWS AND UPDATES THEIR CONFLICT OF INTEREST DISCLOSURE FORM. THE CONFLICT OF INTEREST POLICY IS REVIEWED ON A REGULAR BASIS AND SHOULD A BOARD MEMBER BE DETERMINED TO HAVE AN ACTUAL OR POTENTIAL CONFLICT, THEY ARE RECUSED FROM VOTING ON THE CONFLICTED ISSUE(S).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD POSITIONS ARE PURELY VOLUNTEER. KEY EMPLOYEE COMPENSATION IS COMPARED TO REQUESTED MINIMUM SALARIES FOR CONSIDERATION OF THE SAME POSITION FROM INDEPENDENT SOURCES, THEN ADJUSTED FOR BUDGET LIMITATIONS OF THE ORGANIZATION. KEY EMPLOYEE COMPENSATION SHALL BE REVIEWED ANNUALLY AND COMPARED TO COMPARABLE POSITION SALARY AND COMPENSATION INFORMATION FROM INDEPENDENT SOURCES. THE ORGANIZATION NEITHER HAD AN EMPLOYEE OR COMPENSATED ANYONE AS AN EMPLOYEE DURING THE YEAR ENDING DECEMBER 31, 2018.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTING: PROGRAM SERVICE EXPENSES 54,395. MANAGEMENT AND GENERAL EXPENSES 9,599. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,994.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BILLINGS CHRISTIAN SCHOOLS INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>4519 GRAND AVENUE</AddressLine1Txt>
          <CityNm>BILLINGS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59106</ZIPCd>
        </USAddress>
        <EIN>364577367</EIN>
        <PrimaryActivitiesTxt>PROVIDING CHRISTIAN EDUATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MT</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 2</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</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>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>BILLINGS CHRISTIAN SCHOOLS INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>67695</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAYMENTS TO THE SCHOOL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>