﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2013v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-11-16T18:04:55-07:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>273972973</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1>RACHEL CHRISTOFERSON CPA PC</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>PO BOX 7</AddressLine1>
        <City>SHEPHERD</City>
        <State>MT</State>
        <ZIPCode>59079</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>020756891</EIN>
      <BusinessName>
        <BusinessNameLine1>BIG SKY YOUTH EDUCATION FOUNDATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>BIGS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1>3031 GRAND AVENUE SUITE 100-106</AddressLine1>
        <City>BILLINGS</City>
        <State>MT</State>
        <ZIPCode>59102</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN CORCORAN</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <SignatureDt>2014-11-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RACHEL CHRISTOFERSON CPA</PreparerPersonNm>
      <PTIN>P01078477</PTIN>
      <PhoneNum>4068961040</PhoneNum>
      <PreparationDt>2014-11-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="IRS990">
      <GrossReceiptsAmt>261056</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2005</FormationYr>
      <LegalDomicileStateCd>MT</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalVolunteersCnt>10</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>348065</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>123499</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>13475</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>24914</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-38734</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>372979</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>98240</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>164483</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>104526</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>5383</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>6643</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1931</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>171126</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>111840</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>201853</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-13600</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>658746</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>646581</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>1435</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>658746</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>645146</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO FINANCIALLY SUPPORT CHRISTIAN EDUCATION, PROVIDE HELP AND SUPPORT FOR STUDENTS ATTENDING A CHRISTIAN SCHOOL</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>109807</ExpenseAmt>
      <GrantAmt>104525</GrantAmt>
      <Desc>SUPPORT TO BILLINGS CHRISTIAN SCHOOL; ASSURE STUDENTS IN GRADES PREK-12 RECEIVE A HIGH QUALITY EDUCATION THAT WILL PREPARE THEM FOR A LIFETIME OF LEADERSHIP, REWARDING CAREERS, AND SERVICE</Desc>
      <TotalProgramServiceExpensesAmt>109807</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="990B">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd>false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="990I">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>false</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="990M">true</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>true</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>true</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>CHARLEEN HABEL</PersonNm>
        <PhoneNum>4066569484</PhoneNum>
        <USAddress>
          <AddressLine1>3031 GRAND AVENUE SUITE 100-106</AddressLine1>
          <City>BILLINGS</City>
          <State>MT</State>
          <ZIPCode>59102</ZIPCode>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN CORCORAN</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLEEN HABEL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GLENN LOGAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUE LUCAS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARTIN ONEIL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVE KUHNS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOB LUCAS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALEX TOMMERUP</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL LARSON</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <KeyEmployeeInd>X</KeyEmployeeInd>
        <ReportableCompFromOrgAmt>5000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>5000</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>106723</FundraisingAmt>
      <AllOtherContributionsAmt>16776</AllOtherContributionsAmt>
      <TotalContributionsAmt>123499</TotalContributionsAmt>
      <GrossRentsGrp>
        <PersonalAmt>1</PersonalAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <PersonalAmt>1</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>1</TotalRevenueColumnAmt>
        <ExclusionAmt>1</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>35475</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>22000</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>13475</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>13475</TotalRevenueColumnAmt>
        <ExclusionAmt>13475</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>102081</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>106723</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>140816</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-38735</TotalRevenueColumnAmt>
        <ExclusionAmt>-38735</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>98240</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-25259</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>104526</TotalAmt>
        <ProgramServicesAmt>104526</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>5000</TotalAmt>
        <ProgramServicesAmt>4250</ProgramServicesAmt>
        <ManagementAndGeneralAmt>750</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>383</TotalAmt>
        <ProgramServicesAmt>326</ProgramServicesAmt>
        <ManagementAndGeneralAmt>57</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <OfficeExpensesGrp>
        <TotalAmt>830</TotalAmt>
        <ProgramServicesAmt>705</ProgramServicesAmt>
        <ManagementAndGeneralAmt>125</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>1101</TotalAmt>
        <ManagementAndGeneralAmt>1101</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>111840</TotalAmt>
        <ProgramServicesAmt>109807</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2033</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>298688</BOYAmt>
        <EOYAmt>308523</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>11075</BOYAmt>
        <EOYAmt>11075</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>326983</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>348983</BOYAmt>
        <EOYAmt>326983</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>658746</BOYAmt>
        <EOYAmt>646581</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>1435</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>1435</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>658746</BOYAmt>
        <EOYAmt>645146</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>658746</BOYAmt>
        <EOYAmt>645146</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>658746</BOYAmt>
        <EOYAmt>646581</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-13600</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>103383</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>362768</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>211338</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>397859</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123499</CurrentTaxYearAmt>
        <TotalAmt>1198847</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus1YearAmt>141247</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>102081</CurrentTaxYearAmt>
        <TotalAmt>243328</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>103383</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>362768</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>211338</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>539106</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>225580</CurrentTaxYearAmt>
        <TotalAmt>1442175</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1442175</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>40</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>799</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>874</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>40</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>799</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>874</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>103423</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>363567</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>211373</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>539106</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>225580</CurrentTaxYearAmt>
        <TotalAmt>1443049</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99940</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99780</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00060</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00220</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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="990D">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>326983</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>326983</BookValueAmt>
      </LandGrp>
      <TotalBookValueLandBuildingsAmt>326983</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G">
      <FundraisingEventInformationGrp>
        <NameOfEvent1Amt>BANQUET</NameOfEvent1Amt>
        <GrossReceiptsEvent1Amt>120439</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>75373</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>45066</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>1775</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>14661</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>58838</OtherDirectExpensesEvent1Amt>
        <NameOfEvent2Amt>DYNASTY BANQ</NameOfEvent2Amt>
        <GrossReceiptsEvent2Amt>88365</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>31350</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>57015</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>4000</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>1533</FoodAndBeverageEvent2Amt>
        <OtherDirectExpensesEvent2Amt>60009</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>208804</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>106723</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>102081</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>1775</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>4000</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>16194</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>118847</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>140816</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-38735</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1>BILLINGS CHRISTIAN SCHOOL</BusinessNameLine1>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1>4519 GRAND AVENUE</AddressLine1>
          <City>BILLINGS</City>
          <State>MT</State>
          <ZIPCode>59106</ZIPCode>
        </USAddress>
        <RecipientEIN>364577367</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>42951</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1>BILLINGS CHRISTIAN SCHOOL</BusinessNameLine1>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1>4519 GRAND AVE</AddressLine1>
          <City>BILLINGS</City>
          <State>MT</State>
          <ZIPCode>59106</ZIPCode>
        </USAddress>
        <RecipientEIN>364577367</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>61575</CashGrantAmt>
        <PurposeOfGrantTxt>SCHOLARSHIPS</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <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="990M">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>AUCTION ITEMS</Desc>
        <ContributionCnt>123</ContributionCnt>
        <NoncashContributionsRptF990Amt>25163</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>SELLING PRICE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>JEWELRY</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>1775</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>DONATION SOFTWARE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer directors etc family relationship Part VI line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBER SUE LUCAS HAS A FAMILY RELATIONSHIP TO BOARD MEMBER BOB LUCAS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FIRST DRAFT OF THE FORM 990 IS REVIEWED BY THE TREASURER AND UPON APPROVAL, THEN SUBMITTED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING OF THE FINAL FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</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>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>NO BOARD MEMBER OF THE ORGANIZATION RECEIVES COMPENSATION OR BENEFITS FROM THE ORGANIZATION. ALL BOARD POSITIONS ARE PURELY VOLUNTEER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>KEY EMPLOYEE COMPENSATION WAS COMPARED TO REQUESTED MINIMUM SALARIES FOR CONSIDERATION OF THE SAME POSITION FROM INDEPENDENT SOURCES, THEN ADJUSTED FOR BUDGET LIMTATIONS OF THE ORGANIZATION. KEY EMPLOYEE COMPENSATION SHALL BE REVEIWED ANNUALLY AND COMPARED TO COMPARABLE POSITION SALARY AND COMPENSATION INFORMATION FROM INDEPENDENT SOURCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>