﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-08-29T19:32:12-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>HAMMER TAX &amp; ACCOUNTING INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>10767 KENAI SPUR HWY STE B</AddressLine1>
        <City>KENAI</City>
        <State>AK</State>
        <ZIPCode>996117813</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>920170016</EIN>
      <Name>
        <BusinessNameLine1>COOPER LANDING EMERGENCY SERVICES</BusinessNameLine1>
      </Name>
      <NameControl>COOP</NameControl>
      <Phone>9075951800</Phone>
      <USAddress>
        <AddressLine1>PO BOX 510</AddressLine1>
        <City>COOPER LANDING</City>
        <State>AK</State>
        <ZIPCode>995720510</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DAN MICHELS</Name>
      <Title>PRES</Title>
      <Phone>9075951800</Phone>
      <DateSigned>2013-08-23</DateSigned>
    </Officer>
    <Preparer>
      <Name>KATHY J HAMMER EA</Name>
      <Phone>9072834838</Phone>
      <DatePrepared>2013-08-29</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="RetDoc5" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc3">X</Organization501c3>
      <GrossReceipts>110817</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>51264</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>51397</ProgramServiceRevenue>
      <InvestmentIncome>132</InvestmentIncome>
      <FundraisingGrossIncome>8024</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>1325</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>6699</SpecialEventsNetIncomeLoss>
      <TotalRevenue>109492</TotalRevenue>
      <FeesAndOthPymtToIndContractors>4500</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>23070</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>518</PrintingPublicationsPostage>
      <OtherExpensesTotal>51504</OtherExpensesTotal>
      <TotalExpenses>79592</TotalExpenses>
      <ExcessOrDeficitForYear>29900</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>343325</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>373225</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>107189</BOY>
        <EOY>140219</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>174462</BOY>
        <EOY>172314</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>61674</BOY>
        <EOY>60776</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>343325</BOY>
        <EOY>373309</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <EOY>84</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>343325</BOY>
        <EOY>373225</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO PROVIDE AMBULANCE SERVICE IN AND AROUND THE COOPER LANDING AREA OF ALASKA</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE AMBULANCE SERVICES AND PUBLIC SAFETY FACILITY IN THE COOPER LANDING AREA WHICH IS THE ORGANIZATIONS EXEMPT PURPOSE. COOPER LANDING AREA IS LOCATED IN A RURAL AREA OF ALASKA WITH NO IMMEDIATELY AVAILABLE MEDICAL OR SAFETY FACILITY.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>71019</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>FOSTER PUBLIC AWARENESS AND SUPPORT FOR THE SERVICES PROVIDED</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>753</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE EDUCATION TO EMT'S AND RELATED PERSONNEL IN ORDER TO PROVIDE AMBULANCE SERVICE TO COMMUNITY</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>1799</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>73571</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">DAN MICHELS</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">MARY LOUISE MOLENDA</PersonName>
        <Title>V PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">CHERYLE JAMES</PersonName>
        <Title>SECRETARY/TR</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>AK</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>KAY THOMAS</NamePerson>
        <AddressUS>
          <AddressLine1>PO BOX 510</AddressLine1>
          <City>COOPER LANDING</City>
          <State>AK</State>
          <ZIPCode>99572</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9075951800</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>121956</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>100808</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>95570</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>39306</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>51264</CurrentTaxYear>
        <Total>408904</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>121956</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>100808</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>95570</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>39306</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>51264</CurrentTaxYear>
        <Total>408904</Total>
      </Total170>
      <PublicSupportTotal170>408904</PublicSupportTotal170>
      <NetUBI>
        <CurrentTaxYearMinus3Years>3902</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7557</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>6802</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5699</CurrentTaxYear>
        <Total>23960</Total>
      </NetUBI>
      <TotalSupport>432864</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>51529</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.94460</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.96220</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc4">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES PUBLIC RELATIONS 308 OFFICE EXPENSES 1,521 POSTAGE 445 SOFTWARE &amp; E BILLING 346 BANK FEES 161 INSURANCE 11,881 WRITE OFFS-AMBULANCE SVC 12,032 LICENSES &amp; FEES 270 CREW MEALS 1,112 VEHICLE EXPENSES 5,051 MEDICAL SUPPLIES 5,024 EDUCATION/TRAINING 1,799 NON-INVESTMENT DEPRECIATION 11,554 TOTAL 51,504</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>ACCOUNTS RECEIVABLE 23,173 26,923 INVENTORIES FOR SALE OR USE 14,750 13,911 AUTOMOBILES/TRANSPORTATION EQUIPMENT 123,914 123,914 LESS ACCUMULATED DEPRECIATION 123,914 123,914 MISCELLANEOUS EQUIPMENT 129,343 137,088 LESS ACCUMULATED DEPRECIATION 105,592 117,146 TOTAL 61,674 60,776</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 84</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>TO PROVIDE AMBULANCE SERVICE IN AND AROUND THE COOPER LANDING AREA OF ALASKA</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACCOMPLISHMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 28</ReturnReference>
        <Explanation>PROVIDE AMBULANCE SERVICES AND PUBLIC SAFETY FACILITY IN THE COOPER LANDING AREA WHICH IS THE ORGANIZATIONS EXEMPT PURPOSE. COOPER LANDING AREA IS LOCATED IN A RURAL AREA OF ALASKA WITH NO IMMEDIATELY AVAILABLE MEDICAL OR SAFETY FACILITY.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc2">
      <Compensation>
        <PersonName>DAN MICHELS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>MARY LOUISE MOLENDA</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CHERYLE JAMES</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>