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    <Timestamp>2011-11-14T14:56:44-08:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>ROCKY MOUNTAIN ELK FOUNDATION INC</BusinessNameLine1>
      </Name>
      <NameControl>ROCK</NameControl>
      <Phone>4065234500</Phone>
      <USAddress>
        <AddressLine1>5705 GRANT CREEK RD</AddressLine1>
        <City>MISSOULA</City>
        <State>MT</State>
        <ZIPCode>59808</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>LORI PARKER</Name>
      <Title>Treasurer</Title>
      <DateSigned>2011-11-14</DateSigned>
    </Officer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <NameOfPrincipalOfficerPerson>ALLEN M DAVID</NameOfPrincipalOfficerPerson>
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        <AddressLine1>5705 GRANT CREEK RD</AddressLine1>
        <City>MISSOULA</City>
        <State>MT</State>
        <ZIPCode>59808</ZIPCode>
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      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1984</YearFormation>
      <StateLegalDomicile>MT</StateLegalDomicile>
      <ActivityOrMissionDescription>THE MISSION OF THE ROCKY MOUNTAIN ELK FOUNDATION IS TO ENSURE THE FUTURE OF ELK, OTHER WILDLIFE, AND THEIR HABITAT. OUR MISSION INCLUDES CONSERVING HABITAT, PROMOTING MANAGEMENT OF ELK, AND EDUCATING MEMBERS ABOUT CONSERVATION &amp; HUNTING.</ActivityOrMissionDescription>
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      <TotalNbrEmployees>158</TotalNbrEmployees>
      <TotalNbrVolunteers>10000</TotalNbrVolunteers>
      <TotalGrossUBI>1043645</TotalGrossUBI>
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      <OtherRevenuePriorYear>9335095</OtherRevenuePriorYear>
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      <TotalRevenueCurrentYear>42034911</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>2000</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>6000</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
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      <MissionDescription>THE MISSION OF THE ROCKY MOUNTAIN ELK FOUNDATION IS TO ENSURE THE FUTURE OF ELK, OTHER WILDLIFE, AND THEIR HABITAT. OUR MISSION INCLUDES CONSERVING HABITAT, PROMOTING MANAGEMENT OF ELK, AND EDUCATING MEMBERS ABOUT CONSERVATION &amp; HUNTING.</MissionDescription>
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      <Description>LAND CONSERVATION AND PROTECTION: REPRESENTS LAND ACQUISITIONS, CONSERVATION EASEMENTS, LAND AND REAL ESTATE DONATIONS, CONTRIBUTIONS, AND LAND EXCHANGES. RMEF IDENTIFIES AND PRIORITIZES THE MOST CRUCIAL ELK RANGE AND HABITAT THROUGH THE USE OF ADVANCED HABITAT MAPPING TECHNOLOGY AND A 100 POINT RANKING SYSTEM. THIS IMPORTANT HABITAT IS PROTECTED THROUGH LAND ACQUISITIONS, USUALLY FOLLOWED BY A CONVEYANCE TO A GOVERNMENT MANAGEMENT AGENCY. CONSERVATION EASEMENTS ALLOW LANDOWNERS TO PROTECT THEIR LAND IN PERPETUITY. LAND AND REAL ESTATE DONATIONS ALLOW RMEF TO PROTECT HABITAT OR RAISE FUNDS FOR MISSION ACCOMPLISHMENT. RMEF ALSO PARTICIPATES IN LAND EXCHANGES WITH GOVERNMENT AGENCIES AND PRIVATE LANDOWNERS. AT THE CLOSE OF 2010, RMEF HAD PERMANENTLY PROTECTED 973,484 ACRES OF CRITICAL ELK HABITAT.</Description>
      <Activity2>
        <Expense>6624345</Expense>
        <Revenue>1690435</Revenue>
        <Description>MEMBERSHIP SERVICES: REPRESENTS THE COSTS OF PROVIDING BENEFITS TO ALL ROCKY MOUNTAIN ELK FOUNDATION MEMBERS, INCLUDING CERTAIN COSTS RELATED TO BUGLE MAGAZINE. RMEF OFFERS SEVERAL LEVELS OF MEMBERSHIP, WITH DIFFERENT BENEFITS AT EACH LEVEL. RMEF PROVIDES A VARIETY OF GIFTS TO ITS MEMBERS IN APPRECIATION OF THEIR SUPPORT. ITEMS VARY WITH LEVELS OF MEMBERSHIP, INCLUDING AN ANNUAL SUBSCRIPTION TO BUGLE-ELK COUNTRY AND THE HUNT, DECALS, LAPEL PINS, PERSONALIZED PLAQUES AND JACKETS. MEMBERS ALSO RECEIVE EDUCATIONAL MEMBERSHIP MATERIALS AND HABITAT PROTECTION AND CONSERVATION BROCHURES. MEMBERS ARE ALSO INVITED TO ATTEND ANY NUMBER OF RMEF LOCAL OR NATIONAL EVENTS. AT THE CLOSE OF 2010, RMEF HAD 178,014 MEMBERS.</Description>
      </Activity2>
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        <Revenue>370198</Revenue>
        <Description>CONSERVATION PROJECTS: REPRESENTS PROJECTS TO IMPROVE THE ESSENTIAL FORAGE, WATER, COVER AND SPACE COMPONENTS OF WILDLIFE HABITAT. TYPES OF PROJECTS INCLUDE RESTORING ASPEN COMMUNITIES, FIGHTING THE SPREAD OF NOXIOUS WEEDS, BOOSTING RANGELAND PRODUCTIVITY WITH PRESCRIBED BURNING, AND THINNING OF FORESTS. RMEF FUNDS WATER DEVELOPMENT PROJECTS AS WELL AS FENCING PROJECTS TO PROVIDE BETTER DISTRIBUTION OF WILDLIFE AND LIVESTOCK. RMEF ALSO FUNDS A VARIETY OF SCIENTIFIC RESEARCH STUDIES TO BETTER MANAGE ELK OR THEIR HABITAT. RESEARCH TOPICS INCLUDE ELK CALF MORTALITY, NUTRITION, PREDATION, LIVESTOCK INTERACTION, DISEASE, MIGRATIONS AND GENETICS. AT THE CLOSE OF 2010, RMEF HAD ENHANCED 4,963,527 ACRES OF CRITICAL ELK HABITAT.</Description>
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      <InvestmentInJointVenture>false</InvestmentInJointVenture>
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        <NamePerson>ONCKEN RICK</NamePerson>
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        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>OLSON BILL</NamePerson>
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      <Form990PartVIISectionA>
        <NamePerson>O'CONNELL PAUL</NamePerson>
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      <Form990PartVIISectionA>
        <NamePerson>MUNSON BOB</NamePerson>
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      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MCCOY GEORGE</NamePerson>
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        <NamePerson>KRAMER MARVIN</NamePerson>
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      </Form990PartVIISectionA>
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        <NamePerson>BRYANT TERRY</NamePerson>
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        <NamePerson>ALLEN M DAVID</NamePerson>
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        <NamePerson>ALEXANDER BILL</NamePerson>
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      <NumberIndividualsGT100K>5</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
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        <NameOfContractor>
          <NameBusiness>
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          <NameBusiness>
            <BusinessNameLine1>HERITAGE FRAMES AND FINE ART</BusinessNameLine1>
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          <AddressUS>
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        <NameOfContractor>
          <NameBusiness>
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          <NameBusiness>
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      <OtherRevenueMisc>
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      <OtherRevenueMisc>
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      <ForeignGrants>
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      <BenefitsToMembers>
        <Total>0</Total>
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      <CompCurrentOfficersDirectors>
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      </TravelEntrtnmntPublicOfficials>
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        <ManagementAndGeneral>347</ManagementAndGeneral>
        <Fundraising>83</Fundraising>
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      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
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        <Fundraising>2348</Fundraising>
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        <Description>RENT &amp; MAINTENANCE - OTHER</Description>
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      <OtherExpenses>
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        <Total>1821903</Total>
        <ProgramServices>1821903</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LAND PROTECTION</Description>
        <Total>3939500</Total>
        <ProgramServices>3939500</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CONSERVATION PROJECTS</Description>
        <Total>4548584</Total>
        <ProgramServices>4548584</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CONSERVATION EASEMENTS</Description>
        <Total>10851098</Total>
        <ProgramServices>10851098</ProgramServices>
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      <AllOtherExpenses>
        <Total>270970</Total>
        <ProgramServices>208082</ProgramServices>
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        <Fundraising>36189</Fundraising>
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        <ProgramServices>33027418</ProgramServices>
        <ManagementAndGeneral>4034994</ManagementAndGeneral>
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      <SavingsAndTempCashInvestments>
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      <ReceivablesFromOfficersEtc>
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      </ReceivablesFromDisqualPersons>
      <OtherNotesLoansReceivableNet>
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      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
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      <ProtectionOfNaturalHabitat>X</ProtectionOfNaturalHabitat>
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        <ReturnReference>Part II, Line 5 - Summarized Policy</ReturnReference>
        <Explanation>THE ROCKY MOUNTAIN ELK FOUNDATION (RMEF) HAS ADOPTED THE LAND TRUST ALLIANCE'S STANDARDS AND PRACTICES FOR COMPLETING AND HOLDING PERMANENT LAND CONSERVATION PROJECTS. THESE GUIDELINES INDICATE HOW WE AS AN ORGANIZATION MONITOR, INSPECT, RESPOND TO POTENTIAL VIOLATIONS, AND ENFORCE CONSERVATION EASEMENTS. IN ADDITION, RMEF HAS A NUMBER OF OUR OWN POLICIES AND PROCEDURES IN PLACE WHICH DICTATE HOW WE WILL MONITOR, ENFORCE, AND PROTECT OUR CONSERVATION EASEMENTS. THESE PROCEDURES INCLUDE, AMONG OTHER THINGS, HOW WE WILL NOTIFY LANDOWNERS OF AN UPCOMING INSPECTION, HOW WE WILL DOCUMENT AND CONDUCT THE ANNUAL INSPECTION, AND HOW WE WILL REPORT, INVESTIGATE, AND ACT UPON THE FINDINGS AND ANY POTENTIAL VIOLATIONS. THESE PROCEDURES AND RMEF'S OBLIGATIONS TO UPHOLD THE VALUES OF THE CONSERVATION EASEMENT ARE DESCRIBED IN THE EASEMENT DOCUMENT AS WELL. WE ALSO HAVE REGULAR DOCUMENTED COMMUNICATION WITH LANDOWNERS AS WELL AS OUR BOARD OF DIRECTORS ON THE STATUS OF THE EASEMENTS WHICH THE ORGANIZATION HOLDS.</Explanation>
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        <ReturnReference>Part II, Line 3 - Explanation of Each Easement Change</ReturnReference>
        <Explanation>DURING 2010, THE TERMS OF ONE CONSERVATION EASEMENT WERE AMENDED TO ADD THIRD PARTY BENEFICIARY LANGUAGE FOR THE STATE OF WYOMING. THE WYOMING WILDLIFE AND NATURAL RESOURCES TRUST CONTRIBUTED FUNDS TO RMEF IN SUPPORT OF THE CONSERVATION EASEMENT AND REQUIRED THE LANGUAGE BE ADDED TO THE DEED.</Explanation>
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        <ReturnReference>Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990</ReturnReference>
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        <Explanation>THE CONSERVATION EASEMENT PROTECTION FUND WAS ESTABLISHED TO SUPPORT RMEF'S CONSERVATION EASEMENT PROGRAM. WHEN RMEF ACCEPTS A CONSERVATION EASEMENT, IT TAKES ON THE OBLIGATION TO MONITOR AND DEFEND THAT EASEMENT IN PERPETUITY. DISTRIBUTIONS FROM THE FUND ARE USED TO COVER MONITORING COSTS OR TO LEGALLY DEFEND AN EASEMENT. THE STRATEGIC LAND PROTECTION FUND WAS ESTABLISHED TO PROVIDE ACTIVE CAPITAL FOR COMPLETING PERMANENT LAND PROTECTION PROJECTS.THE GENERAL ENDOWMENT WAS ESTABLISHED FOR LONG TERM STABILITY. THE EARNINGS OFF THE FUND WILL GO TO SUPPORT RMEF'S GENERAL ACTIVITIES.THE TORSTENSON FAMILY WILDLIFE CENTER'S ENDOWMENT WAS ESTABLISHED TO SUPPORT ONGOING ACTIVITIES AT THE RANCH. THE EARNINGS ARE USED TO SUPPORT THE TWC CONSERVATION ACTIVITIES.</Explanation>
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        <Explanation>THE PERMANENT COLLECTIONS CONSIST OF ARTWORK, BRONZES, MOUNTS, HISTORICAL OBJECTS, AND OTHER ITEMS OF CONTINUING VALUE AND INTEREST. THESE ITEMS FURTHER OUR EXEMPT PURPOSE BY PROVIDING EDUCATION ABOUT CONSERVATION AND ITS IMPORTANCE TO ELK HABITAT. THE ITEMS ON PUBLIC EXHIBITION HELP TO DRAW INTEREST AND ATTENTION TO OUR ELK COUNTRY VISITOR CENTER, WHICH SHOWCASES OUR MISSION WORK, PROVIDES EDUCATION ABOUT WILDLIFE AND THEIR HABITAT, AND HIGHLIGHTS THE HISTORY OF THE ROCKY MOUNTAIN ELK FOUNDATION.</Explanation>
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        <ReturnReference>Part II, Line 9: Organization Reporting of conservation easements.</ReturnReference>
        <Explanation>RMEF'S POLICY FOR CONSERVATION EASEMENTS PRESUMES THAT THE BENEFITS OF CONSERVATION EASEMENTS FLOW THROUGH TO THE GENERAL PUBLIC. CONSERVATION EASEMENTS ARE RECORDED AS REVENUE AND PROGRAM EXPENSE IN THE YEAR THE APPRAISED VALUE IS MADE AVAILABLE. CONTRIBUTED CONSERVATION EASEMENTS ARE RECORDED AT ESTIMATED VALUE WHEN AN APPRAISAL IS NOT AVAILABLE.</Explanation>
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        <NameOfIndividual>DAVID WESLEY</NameOfIndividual>
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          <AddressLine1>2615 DEER CANYO</AddressLine1>
          <City>MISSOULA</City>
          <State>MT</State>
          <ZIPCode>59808</ZIPCode>
        </AddressUS>
        <Activity>CONSULTING</Activity>
        <FundraiserControlOfFunds>false</FundraiserControlOfFunds>
        <AmountRetainedByContractor>36000</AmountRetainedByContractor>
      </FundraiserActivityInformation>
      <TotalRetainedByContractors>52400</TotalRetainedByContractors>
      <LicensedStates>WY</LicensedStates>
      <LicensedStates>WI</LicensedStates>
      <LicensedStates>WV</LicensedStates>
      <LicensedStates>WA</LicensedStates>
      <LicensedStates>VA</LicensedStates>
      <LicensedStates>VT</LicensedStates>
      <LicensedStates>UT</LicensedStates>
      <LicensedStates>TX</LicensedStates>
      <LicensedStates>TN</LicensedStates>
      <LicensedStates>SD</LicensedStates>
      <LicensedStates>SC</LicensedStates>
      <LicensedStates>RI</LicensedStates>
      <LicensedStates>PA</LicensedStates>
      <LicensedStates>OR</LicensedStates>
      <LicensedStates>OK</LicensedStates>
      <LicensedStates>OH</LicensedStates>
      <LicensedStates>ND</LicensedStates>
      <LicensedStates>NC</LicensedStates>
      <LicensedStates>NY</LicensedStates>
      <LicensedStates>NM</LicensedStates>
      <LicensedStates>NJ</LicensedStates>
      <LicensedStates>NH</LicensedStates>
      <LicensedStates>NV</LicensedStates>
      <LicensedStates>NE</LicensedStates>
      <LicensedStates>MT</LicensedStates>
      <LicensedStates>MO</LicensedStates>
      <LicensedStates>MS</LicensedStates>
      <LicensedStates>MN</LicensedStates>
      <LicensedStates>MI</LicensedStates>
      <LicensedStates>MA</LicensedStates>
      <LicensedStates>MD</LicensedStates>
      <LicensedStates>ME</LicensedStates>
      <LicensedStates>LA</LicensedStates>
      <LicensedStates>KY</LicensedStates>
      <LicensedStates>KS</LicensedStates>
      <LicensedStates>IA</LicensedStates>
      <LicensedStates>IN</LicensedStates>
      <LicensedStates>IL</LicensedStates>
      <LicensedStates>ID</LicensedStates>
      <LicensedStates>HI</LicensedStates>
      <LicensedStates>GA</LicensedStates>
      <LicensedStates>FL</LicensedStates>
      <LicensedStates>DE</LicensedStates>
      <LicensedStates>CT</LicensedStates>
      <LicensedStates>CO</LicensedStates>
      <LicensedStates>CA</LicensedStates>
      <LicensedStates>AR</LicensedStates>
      <LicensedStates>AZ</LicensedStates>
      <LicensedStates>AK</LicensedStates>
      <LicensedStates>AL</LicensedStates>
      <EventsInformation>
        <NameOfEvent1>NATL CONVENTION</NameOfEvent1>
        <GrossReceiptsEvent1>2342024</GrossReceiptsEvent1>
        <GrossRevenueEvent1>2342024</GrossRevenueEvent1>
        <CashPrizesEvent1>7500</CashPrizesEvent1>
        <NonCashPrizesEvent1>13204</NonCashPrizesEvent1>
        <RentFacilityCostsEvent1>109399</RentFacilityCostsEvent1>
        <FoodAndBeverageEvent1>372655</FoodAndBeverageEvent1>
        <EntertainmentEvent1>157078</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>566620</OtherDirectExpensesEvent1>
        <NameOfEvent2>TUCSON AZ</NameOfEvent2>
        <GrossReceiptsEvent2>316098</GrossReceiptsEvent2>
        <GrossRevenueEvent2>316098</GrossRevenueEvent2>
        <NonCashPrizesEvent2>59801</NonCashPrizesEvent2>
        <RentFacilityCostsEvent2>12125</RentFacilityCostsEvent2>
        <FoodAndBeverageEvent2>40591</FoodAndBeverageEvent2>
        <OtherDirectExpensesEvent2>6504</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>52</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>15413062</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>15413062</GrossRevenueOtherEvents>
        <CashPrizesOtherEvents>5555</CashPrizesOtherEvents>
        <NonCashPrizesOtherEvents>5350939</NonCashPrizesOtherEvents>
        <RentFacilityCostsOtherEvents>549642</RentFacilityCostsOtherEvents>
        <FoodAndBeverageOtherEvents>1840106</FoodAndBeverageOtherEvents>
        <OtherDirectExpensesOtherEvents>3468428</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>18071184</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>18071184</GrossRevenueTotalEvents>
        <CashPrizesTotalEvents>13055</CashPrizesTotalEvents>
        <NonCashPrizesTotalEvents>5423944</NonCashPrizesTotalEvents>
        <RentFacilityCostsTotalEvents>671166</RentFacilityCostsTotalEvents>
        <FoodAndBeverageTotalEvents>2253352</FoodAndBeverageTotalEvents>
        <EntertainmentTotalEvents>157078</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>4041552</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>12560147</DirectExpenseSummaryEvents>
        <NetIncomeSummary>5511037</NetIncomeSummary>
      </EventsInformation>
      <GamingInformation>
        <VolunteerLaborBingo>false</VolunteerLaborBingo>
        <VolunteerLaborPullTabs>false</VolunteerLaborPullTabs>
        <GrossRevenueOtherGaming>4976161</GrossRevenueOtherGaming>
        <CashPrizesOtherGaming>23192</CashPrizesOtherGaming>
        <NonCashPrizesOtherGaming>1926923</NonCashPrizesOtherGaming>
        <RentFacilityCostsOtherGaming>142514</RentFacilityCostsOtherGaming>
        <OtherDirectExpensesOtherGaming>355912</OtherDirectExpensesOtherGaming>
        <VolunteerLaborOtherGaming>true</VolunteerLaborOtherGaming>
        <VolunteerLaborPrcntOtherGaming>0.96620</VolunteerLaborPrcntOtherGaming>
        <GrossRevenueTotalGaming>4976161</GrossRevenueTotalGaming>
        <CashPrizesTotalGaming>23192</CashPrizesTotalGaming>
        <NonCashPrizesTotalGaming>1926923</NonCashPrizesTotalGaming>
        <RentFacilityCostsTotalGaming>142514</RentFacilityCostsTotalGaming>
        <OtherDirectExpensesTotalGaming>355912</OtherDirectExpensesTotalGaming>
        <DirectExpenseSummaryGaming>2448541</DirectExpenseSummaryGaming>
        <NetGamingIncomeSummary>2527620</NetGamingIncomeSummary>
      </GamingInformation>
      <StatesWhereGamingConducted>WY</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>WI</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>WA</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>PA</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>OR</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>ND</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>MN</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>MI</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>IA</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>IL</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>ID</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>CO</StatesWhereGamingConducted>
      <StatesWhereGamingConducted>AK</StatesWhereGamingConducted>
      <Licensed>true</Licensed>
      <LicenseSuspendedEtc>false</LicenseSuspendedEtc>
      <GamingWithNonmembers>false</GamingWithNonmembers>
      <MemberOfOtherEntity>false</MemberOfOtherEntity>
      <PercentageOfGamingOthrFacility>1.00000</PercentageOfGamingOthrFacility>
      <NameOfGamingRecKeeperPerson>LORI PARKER</NameOfGamingRecKeeperPerson>
      <AddressOfGamingRecKeeperUS>
        <AddressLine1>5705 GRANT CREEK RD</AddressLine1>
        <City>MISSOULA</City>
        <State>MT</State>
        <ZIPCode>59808</ZIPCode>
      </AddressOfGamingRecKeeperUS>
      <ContractWith3rdPartyForGamRev>false</ContractWith3rdPartyForGamRev>
      <CharitableDistribRequired>true</CharitableDistribRequired>
      <AmountDistributed>2527619</AmountDistributed>
      <Form990ScheduleGPartIV>
        <Identifier>Part III, Line 17b - Distributions Required Under State Law</Identifier>
        <Explanation>AK $23423 CO $292511 ID $151147 IL $58897 IA $60957 MI $111808 MN $171685 ND $85553 OR $368900 PA $261673 WA $307245 WI $268679 WY $365141</Explanation>
      </Form990ScheduleGPartIV>
      <Form990ScheduleGPartIV>
        <Identifier>Schedule G - Additional Information</Identifier>
        <Explanation>ON SCHEDULE G PART II COLUMN C, THE INCORRECT TOTAL NUMBER OF FUNDRAISING EVENTS IS LISTED DUE TO SOFTWARE LIMITATIONS. THE CORRECT TOTAL NUMBER OF FUNDRAISING EVENTS IN COLUMN C SHOULD BE 724.</Explanation>
      </Form990ScheduleGPartIV>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="IRS990ScheduleI" softwareId="10000105" softwareVersion="2010v3.2">
      <RecordsMaintained>true</RecordsMaintained>
      <NoGrantMoreThan5000>X</NoGrantMoreThan5000>
      <TotalNbrOf501C3AndGovtGrants>0</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>SCHOLARSHIP</TypeOfGrant>
        <NumberOfRecipients>3</NumberOfRecipients>
        <AmountOfCashGrant>6000</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>Grantmaker's Description of How Grants are Used</Identifier>
        <Explanation>RMEF REQUIRES A SIGNED VERIFICATION FROM A FACULTY ADVISOR THAT THE STUDENT IS ENROLLED AND ATTENDING CLASSES BEFORE WE ACTUALLY RELEASE THE FUNDS TO THE STUDENT. WE ALSO REQUIRE TWO REFERENCE LETTERS FROM PROFESSORS TO VERIFY THE STUDENT'S GRADE POINT AVERAGE DURING THE REVIEW PROCESS.</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Identifier>Additional Supplemental Information</Identifier>
        <Explanation>EVERY YEAR THE ROCKY MOUNTAIN ELK FOUNDATION AWARDS SCHOLARSHIPS TO COLLEGE STUDENTS PURSUING CAREERS IN WILDLIFE AND CONSERVATION WHO EXHIBIT OUTSTANDING LEADERSHIP. APPLICANTS MUST LIST THEIR LEADERSHIP ACTIVITIES, HOBBIES, EMPLOYMENT AND ACCOMPLISHMENTS AS THEY RELATE TO WILDLIFE OR NATURAL RESOURCES IN THEIR COMMUNITIES. THEY MUST ALSO WRITE ESSAYS DESCRIBING IMPORTANT CONSERVATION ISSUES FACING NORTH AMERICA, THE ROLE OF HUNTING IN CONSERVATION, AND HOW THE SCHOLARSHIP WOULD BENEFIT THEM IN ACHIEVING THEIR CAREER GOALS. THIS PROGRAM IS UNIQUE IN THE CONSERVATION WORLD AND IS EXTREMELY WELL KNOWN AND HIGHLY REGARDED IN ACADEMIA.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="10000105" softwareVersion="2010v3.2">
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>true</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>true</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <RebuttablePresumptionProcedure>false</RebuttablePresumptionProcedure>
      <Form990ScheduleJPartII>
        <NamePerson>TRIEPKE RODNEY</NamePerson>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ALLEN M DAVID</NamePerson>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="IRS990ScheduleK.1" softwareId="10000105" softwareVersion="2010v3.2">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>MISSOULA COUNTY MONTANA</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>816001397</IssuerEIN>
        <DateIssued>2010-12-23</DateIssued>
        <IssuePrice>4097500</IssuePrice>
        <DescriptionOfPurpose>REFINANCE CONSTRUCTION ISSUE</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>4097500</TotalProceeds>
        <CurrentRefunding>true</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>false</BondCounselRoutinelyEngaged>
        <PostIssuanceComplianceProcdrs>true</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="10000105" softwareVersion="2010v3.2">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>4</NumberOfContributions>
        <NoncashContribsRptdF990>8228</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>AVG ON RECEIPT</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <QualifiedContribOther>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>15</NumberOfContributions>
        <NoncashContribsRptdF990>10851098</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>APPRAISAL</MethodOfDeterminingRevenues>
      </QualifiedContribOther>
      <RealEstateCommercial>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>600000</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>APPRAISAL</MethodOfDeterminingRevenues>
      </RealEstateCommercial>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>KNIFE SHARPENER</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>17909</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>RETAIL VALUE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <NumberOf8283Received>16</NumberOf8283Received>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>true</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>true</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>Part I, Line 32, Hire and Use of Third Parties</Identifier>
        <Explanation>NONCASH CONTRIBUTIONS IN THE FORM OF REAL ESTATE ARE SOMETIMES SOLD BY UTILIZING THE SERVICES OF A REAL ESTATE AGENT.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="10000105" softwareVersion="2010v3.2">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>RMEF'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE ALSO ON FILE WITH MOST SECRETARY OF STATES OFFICES AS PART OF RMEF'S CHARITABLE SOLICITATION COMPLIANCE. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC ON OUR WEB SITE, WWW.RMEF.ORG. IN ADDITION, RMEF'S FINANCIAL INFORMATION IS PUBLISHED ON CHARITY NAVIGATOR AND GUIDESTAR WEB SITES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>Board Members, Business Professionals who serve on Board Committees, Officers, and Key Employees are required to disclose or update annually their interests and those of their family members that could give rise to conflicts of interest. Insiders must avoid any actual or apparent conflicts of interest, or shall appropriately manage the conflict or apparent conflict through disclosure and recusal. The conflicted party or potential conflicted party shall recuse him or herself from any discussion and voting on the matter. In addition, other techniques shall be used as necessary to ensure that the letter and spirit of this conflict of interest policy are followed. Actual or apparent conflicts of interest may occur because persons associated with the Elk Foundation may have multiple interests and affiliations, and various positions of responsibility. It is possible that an individual may owe duties of loyalty to more than one organization. Nonetheless, any conflict of interest, or situations potentially involving conflicts of interest, shall be fully disclosed, and shall be managed so that the integrity, reputation and tax exempt tax status of the Elk Foundation will be maintained, including recusal of the conflicted party from consideration of the issue. When engaging in land and easement transactions with insiders, RMEF shall follow this Conflict of Interest policy; document that the project meets the RMEFs mission; follow all transaction policies and procedures; and ensure that there is no private inurement or impermissible private benefit. For purchases from and sales of property to Insiders, RMEF shall obtain a qualified independent appraisal prepared in compliance with the Uniform Standards of Professional Appraisal Practice by a state-licensed or state-certified appraiser who has verifiable conservation easement or conservation real estate experience. Additionally, when selling property to Insiders, the RMEF shall widely market the property in a manner sufficient to ensure that the property is sold at or above fair market value and to avoid the reality or perception that the sale inappropriately benefited an Insider. Any RMEF Staff members involved in a conflict of interest, potential conflict of interest, or appearance of a conflict of interest, will disclose this information to his or her supervisor, as well as RMEFs Director of Human Resources and General Counsel. These individuals, or their delegees, will determine a recommended course of action consistent with this Policy and Standard Operating Procedures. If any Insider is involved in a conflict of interest, potential conflict of interest, or appearance of a conflict of interest, such Insider will disclose this to the Chairman of the RMEF Board of Directors and RMEFs General Counsel, who, along with appropriate Board Members and/or Staff, will determine a recommended course of action consistent with this Policy and Standard Operating Procedures.The General Counsel will report conflicts of interest and recommended courses of action to the RMEF Audit Committee.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>MANAGEMENT PREPARES THE RETURN, WITH A PRELIMINARY REVIEW CONDUCTED BY THE TREASURER. A TECHNICAL REVIEW IS ALSO COMPLETED BY A THIRD PARTY ACCOUNTING FIRM. THE FINAL REVIEW IS CONDUCTED BY THE TREASURER, SECRETARY AND GENERAL COUNSEL. THE RETURN IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING. EACH BOARD MEMBER HAS THE OPPORTUNITY TO PARTICIPATE IN THE REVIEW CONDUCTED WITH THE EXECUTIVE COMMITTEE OF THE BOARD. THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE ENTIRE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part III, Line 4d</Identifier>
        <ReturnReference>Form 990, Part III, Line 4d : Other Program Services Description</ReturnReference>
        <Explanation>OTHER PROGRAM SERVICES 4: CONSERVATION EDUCATION: REPRESENTS PROGRAMS TO NURTURE A BETTER UNDERSTANDING OF THE ROLE PEOPLE PLAY IN CONSERVING ELK, OTHER WILDLIFE AND THEIR HABITAT. THE GOAL OF OUR CONSERVATION EDUCATION AND HUNTING HERITAGE PROGRAMS ARE TO CULTIVATE FUTURE GENERATIONS OF CONSERVATIONISTS AND HUNTER-CONSERVATIONISTS. BY PROVIDING IN-DEPTH TRAINING, OUTDOOR SKILLS ACTIVITIES, AND TOURS AND EDUCATIONAL PROGRAMS, RMEF HOPES TO ENCOURAGE MORE CONSERVATION LEADERS AMONG YOUNG AND OLD ALIKE. RMEF ACHIEVES THE EDUCATION THROUGH OUR ELK COUNTRY VISITOR CENTER, MEDIA OUTREACH, WILDLIFE SCHOLARSHIPS, AND VARIOUS WORKSHOPS. OTHER PROGRAM SERVICES 5: OTHER PROGRAM SERVICES: REPRESENTS RESTORATION OF ELK HERDS AND RMEF'S TORSTENSON FAMILY WILDLIFE CENTER (TFWC). ELK RESTORATION INCLUDES PROJECTS TO REINTRODUCE WILD FREE-RANGING ELK INTO HISTORIC RANGES THROUGH FEASIBILITY STUDIES, ELK RELEASES AND EDUCATIONAL PROGRAMS. RMEF'S TORSTENSON FAMILY WILDLIFE CENTER, ALSO KNOWN AS THE DOUBLE H RANCH, WAS A SIGNIFICANT CONTRIBUTION IN 2002. AT APPROXIMATELY 135,000 ACRES, THE TFWC PROVIDES A SIGNIFICANT CONSERVATION OPPORTUNITY. YOUTH CONSERVATION PROGRAMS AND EXTENSIVE WILDLIFE AND HABITAT MANAGAMENT PROJECTS TAKE CENTER STAGE TO BENEFIT PEOPLE AS WELL AS ELK, MULE DEER, PRONGHORN, AND DOZENS OF OTHER WILDLIFE SPECIES. THE TFWC PROMOTES HUNTING, OUR HUNTING HERITAGE, AND HABITAT STEWARDSHIP.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>