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        <CurrentYearMinus3>1736</CurrentYearMinus3>
        <Total>1736</Total>
      </TotalLobbyingExpenditures2>
      <GrassrootsNontaxableAmount2>
        <CurrentYearMinus3>4757</CurrentYearMinus3>
        <Total>4757</Total>
      </GrassrootsNontaxableAmount2>
      <GrassrootsCeilingAmount>7136</GrassrootsCeilingAmount>
      <GrassrootsLobbyingExpenditures>
        <CurrentYearMinus3>940</CurrentYearMinus3>
        <Total>940</Total>
      </GrassrootsLobbyingExpenditures>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Land>
        <OtherCostOrOtherBasis>964733</OtherCostOrOtherBasis>
        <BookValue>964733</BookValue>
      </Land>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>58000</OtherCostOrOtherBasis>
        <Depreciation>37646</Depreciation>
        <BookValue>20354</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>985087</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section A, line 2</ReturnReference>
        <Explanation>Vic Andersen, Treasurer and Jane Heath, Secretary are husband and wife.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 11</ReturnReference>
        <Explanation>The FORM 990 was made available for review and approval to the governing board by paper or electronic copy prior to being submitted and/or filed.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 12c</ReturnReference>
        <Explanation>Montana Horse Sanctuary monitors potential conflicts of interest by way of ongoing discussion of this issue at board meetings and during casual discussion among board members. The conflict of interest policy is enforced by the board during its meetings when board members need to recuse themselves from discussions or decisions. For instance, Jane Heath, is the board secretary and is paid for her position as executive director. She recuses herself and leaves the meeting during discussions and decisions about her salary.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15a</ReturnReference>
        <Explanation>The board of directors met without Jane Heath, who is the secretary and executive director, to discuss her salary. Board vice-president researched the salaries of comparable executive directors. The board met again without Heath and determined her salary and discussed future pay raises.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>THE MONTANA HORSE SANCTUARY PROVIDES A PAPER/ELECTRONIC COPY OF ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Contact Addresses for Officers, Directors, Etc</Identifier>
        <ReturnReference>Form 990, Part VII</ReturnReference>
        <Explanation>LISA JACOBSON - PO BOX 19, CLYDE PARK, MT 59018. EFFIE ORSER - PO BOX 92, EMIGRANT, MT 59027. JANE HEATH - PO BOX 157, SIMMS, MT 59477. VIC ANDERSEN - PO BOX 157, SIMMS, MT 59477.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>