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    <Timestamp>2012-05-31T16:24:39-05:00</Timestamp>
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        <BusinessNameLine1>HAMMER TAX &amp; ACCOUNTING INC</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>10735 KENAI SPUR HWY STE 2B</AddressLine1>
        <City>KENAI</City>
        <State>AK</State>
        <ZIPCode>996117859</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
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        <AddressLine1>PO BOX 510</AddressLine1>
        <City>COOPER LANDING</City>
        <State>AK</State>
        <ZIPCode>995720510</ZIPCode>
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    <Officer>
      <Name>DAN MICHELS</Name>
      <Title>PRES</Title>
      <Phone>9075951800</Phone>
      <DateSigned>2012-05-21</DateSigned>
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    <Preparer>
      <Name>KATHY J HAMMER EA</Name>
      <Phone>9072834838</Phone>
      <DatePrepared>2012-05-21</DatePrepared>
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    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <ProgramServiceRevenue>40928</ProgramServiceRevenue>
      <InvestmentIncome>148</InvestmentIncome>
      <FundraisingGrossIncome>9301</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>1499</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>7802</SpecialEventsNetIncomeLoss>
      <TotalRevenue>88184</TotalRevenue>
      <FeesAndOthPymtToIndContractors>4336</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>18608</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>476</PrintingPublicationsPostage>
      <OtherExpensesTotal>47881</OtherExpensesTotal>
      <TotalExpenses>71301</TotalExpenses>
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        <EOY>343325</EOY>
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      <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>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>FOSTER PUBLIC AWARENESS AND SUPPORT FOR THE SERVICES PROVIDED</DescriptionProgramServiceAccom>
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      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE EDUCATION TO EMT'S AND RELATED PERSONNEL IN ORDER TO PROVIDE AMBULANCE SERVICE TO COMMUNITY</DescriptionProgramServiceAccom>
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        <PersonName referenceDocumentId="RetDoc2">DAN MICHELS</PersonName>
        <AddressUS>
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          <ZIPCode>99572</ZIPCode>
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        <PersonName referenceDocumentId="RetDoc2">MARY LOUISE MOLENDA</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">CARRIE WILLIAMS</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 614</AddressLine1>
          <City>COOPER LANDING</City>
          <State>AK</State>
          <ZIPCode>99572</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">SCOTT DAVIS</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 563</AddressLine1>
          <City>COOPER LANDING</City>
          <State>AK</State>
          <ZIPCode>99572</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
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        <Compensation>0</Compensation>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
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      <StatesWhereCopyOfReturnIsFiled>AK</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>KAY THOMAS</NamePerson>
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          <AddressLine1>PO BOX 510</AddressLine1>
          <City>COOPER LANDING</City>
          <State>AK</State>
          <ZIPCode>99572</ZIPCode>
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        <TelephoneNumber>9075951800</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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        <CurrentTaxYearMinus3Years>121956</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>100808</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>95570</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>39306</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>121956</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>100808</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>95570</CurrentTaxYearMinus1Year>
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        <CurrentTaxYearMinus1Year>7557</CurrentTaxYearMinus1Year>
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      <TotalSupport>483516</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>41076</GrossReceiptsFromAdmissionsEtc>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES PUBLIC RELATIONS 152 OFFICE EXPENSES 354 POSTAGE 206 SOFTWARE &amp; E BILLING 582 INSURANCE 13,207 WRITE OFFS-AMBULANCE SVC 2,727 LICENSES &amp; FEES 790 CREW MEALS 328 VEHICLE EXPENSES 4,664 RADIO PARTS &amp; REPAIRS 3,482 MEDICAL SUPPLIES 2,351 EDUCATION/TRAINING 7,370 NON-INVESTMENT DEPRECIATION 11,668 TOTAL 47,881</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>ACCOUNTS RECEIVABLE 27,127 23,173 INVENTORIES FOR SALE OR USE 13,911 14,750 AUTOMOBILES/TRANSPORTATION EQUIPMENT 123,914 123,914 LESS ACCUMULATED DEPRECIATION 123,914 123,914 MISCELLANEOUS EQUIPMENT 129,343 129,343 LESS ACCUMULATED DEPRECIATION 93,924 105,592 TOTAL 76,457 61,674</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>
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      <Compensation>
        <PersonName>DAN MICHELS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>MARY LOUISE MOLENDA</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CARRIE WILLIAMS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SCOTT DAVIS</PersonName>
      </Compensation>
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