﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T14:16:17-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>HAMMER TAX &amp; ACCOUNTING INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>10735 KENAI SPUR HWY STE 2B</AddressLine1>
        <City>KENAI</City>
        <State>AK</State>
        <ZIPCode>996117859</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</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>2011-11-14</DateSigned>
    </Officer>
    <Preparer>
      <Name>KATHY J HAMMER EA</Name>
      <Phone>9072834838</Phone>
      <DatePrepared>2011-11-11</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc6" referenceDocumentId="RetDoc5">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc3">X</Organization501c3>
      <GrossReceipts>150970</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>95570</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>45840</ProgramServiceRevenue>
      <InvestmentIncome>102</InvestmentIncome>
      <FundraisingGrossIncome referenceDocumentId="RetDoc4">9458</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>901</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>8557</SpecialEventsNetIncomeLoss>
      <TotalRevenue>150069</TotalRevenue>
      <FeesAndOthPymtToIndContractors>4494</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>41702</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>441</PrintingPublicationsPostage>
      <OtherExpensesTotal>80609</OtherExpensesTotal>
      <TotalExpenses>127246</TotalExpenses>
      <ExcessOrDeficitForYear>22823</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>303619</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>326442</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>44839</BOY>
        <EOY>75523</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>179286</BOY>
        <EOY>174462</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>83448</BOY>
        <EOY>76457</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>307573</BOY>
        <EOY>326442</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>3954</BOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>303619</BOY>
        <EOY>326442</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>77597</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>FOSTER PUBLIC AWARENESS AND SUPPORT FOR THE SERVICES PROVIDED</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>1682</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE EDUCATION TO EMT'S AND RELATED PERSONNEL IN ORDER TO PROVIDE AMBULANCE SERVICE TO COMMUNITY</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>41584</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>120863</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">DAN MICHELS</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 853</AddressLine1>
          <City>COOPER LANDING</City>
          <State>AK</State>
          <ZIPCode>99572</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">MARY LOUISE MOLENDA</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 832</AddressLine1>
          <City>COOPER LANDING</City>
          <State>AK</State>
          <ZIPCode>99572</ZIPCode>
        </AddressUS>
        <Title>V PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <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>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <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>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <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>21117</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>107615</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>121956</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>100808</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>95570</CurrentTaxYear>
        <Total>447066</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>21117</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>107615</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>121956</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>100808</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>95570</CurrentTaxYear>
        <Total>447066</Total>
      </Total170>
      <PublicSupportTotal170>447066</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>172</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>495</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>345</CurrentTaxYearMinus2Years>
        <Total>1012</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
        <CurrentTaxYearMinus1Year>3902</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7557</CurrentTaxYear>
        <Total>11459</Total>
      </NetUBI>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>2752</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1755</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3863</CurrentTaxYearMinus2Years>
        <Total>8370</Total>
      </OtherIncome170>
      <TotalSupport>467907</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>45942</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.95550</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.95170</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc4">
      <EventsInformation>
        <NameOfEvent1>FUNDRAISING/CON</NameOfEvent1>
        <GrossReceiptsEvent1>9458</GrossReceiptsEvent1>
        <GrossRevenueEvent1>9458</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>901</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>9458</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>9458</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>901</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>901</DirectExpenseSummaryEvents>
        <NetIncomeSummary>8557</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES PUBLIC RELATIONS/OPEN HOUSE 1,682 OFFICE EXPENSES 988 POSTAGE 671 SOFTWARE &amp; E BILLING 511 INSURANCE 16,393 BAD DEBTS-AMBULANCE SERVI 7,547 LICENSES &amp; FEES 170 CREW MEALS 525 VEHICLE EXPENSES 4,634 RADIO PARTS &amp; REPAIRS 3,613 MEDICAL SUPPLIES 2,231 EDUCATION/TRAINING 41,584 MISC EXP 60 TOTAL 80,609</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>ACCOUNTS RECEIVABLE 29,099 27,127 INVENTORIES FOR SALE OR USE 13,911 13,911 AUTOMOBILES/TRANSPORTATION EQUIPMENT 123,914 123,914 LESS ACCUMULATED DEPRECIATION 123,914 123,914 MISCELLANEOUS EQUIPMENT 110,850 129,343 LESS ACCUMULATED DEPRECIATION 70,412 93,924 BUILDINGS 0 0 BUILDINGS 0 0 TOTAL 83,448 76,457</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,954 0</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 ACHIEVEMENT</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>CARRIE WILLIAMS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>SCOTT DAVIS</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>