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    <ReturnTs>2024-08-14T09:22:28-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>WIPFLI LLP</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>3615 DELGANY ST SUITE 500</AddressLine1Txt>
        <CityNm>DENVER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80216</ZIPCd>
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        <BusinessNameLine1Txt>MONTANA ASSOCIATION OF STATE GRAZING</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>DISTRICTS</BusinessNameLine2Txt>
      </BusinessName>
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      <PhoneNum>4064423420</PhoneNum>
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        <AddressLine1Txt>420 N CALIFORNIA STREET</AddressLine1Txt>
        <CityNm>HELENA</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59601</ZIPCd>
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      <PersonNm>RAYLEE A HONEYCUTT</PersonNm>
      <PersonTitleTxt>AUTHORIZED AGENT</PersonTitleTxt>
      <PhoneNum>4064423420</PhoneNum>
      <SignatureDt>2024-08-12</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>LEANNA VELOTTA EA</PreparerPersonNm>
      <PTIN>P01775411</PTIN>
      <PhoneNum>3037590089</PhoneNum>
      <PreparationDt>2024-08-08</PreparationDt>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>54541</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>46255</MembershipDuesAmt>
      <InvestmentIncomeAmt>397</InvestmentIncomeAmt>
      <TotalRevenueAmt>101193</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>600</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>39299</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>25</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>55930</OtherExpensesTotalAmt>
      <TotalExpensesAmt>95854</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5339</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>127002</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>132341</NetAssetsOrFundBalancesEOYAmt>
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        <BOYAmt>127002</BOYAmt>
        <EOYAmt>132341</EOYAmt>
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        <BOYAmt>127002</BOYAmt>
        <EOYAmt>132341</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>127002</BOYAmt>
        <EOYAmt>132341</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO AID IN THE IMPROVEMENT OF GRAZING LAND IN MONTANA.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>OF ALL THE WESTERN STATES, MONTANA ALONE HAS A STATUTORY NETWORK OF STATE GRAZING DISTRICTS COOPERATIVE AREAS OF DIVERSE OWNERSHIP THAT ALLOW FOR THE GREATEST USE OF RANGE FORAGE WHILE CONSERVING LIMITED NATURAL RESOURCES. GRAZING DISTRICTS ARE NON-PROFIT, COOPERATIVE ASSOCIATIONS OF RANCHERS AND FARMERS WHO RAISE LIVESTOCK. THE MONTANA GRASS CONSERVATION ACT OF 1939 ORGANIZED THESE COOPERATIVE GRAZING AREAS INTO 26 DISTRICTS-WHICH INCLUDE FEDERAL GRAZING LANDS MINGLED WITH STATE, COUNTY AND PRIVATE LANDS-ENCOMPASSING MORE THAN 10 MILLION ACRES. TODAY THERE ARE 29 TOTAL DISTRICTS, CONCENTRATED IN THE EASTERN PART OF THE STATE. MONTANA ASSOCIATION OF STATE GRAZING DISTRICTS IS A MEMBERSHIP ORGANIZATION. ANY STATE GRAZING DISTRICT ORGANIZED AND OPERATING UNDER CHAPTER 208, SESSION LAWS OF MONTANA OF 1937, AND AMENDMENTS THERETO, IS QUALIFIED FOR MEMBERSHIP IN THE MONTANA ASSOCIATION OF STATE GRAZING DISTRICTS. OTHER ASSOCIATIONS ORGANIZED FOR GRAZING PURPOSES SHALL BE QUALIFIED FOR MEMBERSHIP. MONTANA ASSOCIATION OF STATE GRAZING DISTRICTS AIDS IN THE IMPROVEMENT OF GRAZING LAND IN MONTANA.</DescriptionProgramSrvcAccomTxt>
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        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LLANE CARROLL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE KLUCK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD MORGAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN ELIAS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEANNA ROBBINS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY SKIP AHLGREN</PersonNm>
        <TitleTxt>PAST PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAYLEE HONEYCUTT</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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          <BusinessNameLine1Txt>RAYLEE A HONEYCUTT</BusinessNameLine1Txt>
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          <AddressLine1Txt>420 N CALIFORNIA STREET</AddressLine1Txt>
          <CityNm>HELENA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59601</ZIPCd>
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        <PhoneNum>4064423420</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 397.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SPONSORSHIP. GRANTEE NAME: MONTANA RANGE DAYS. GRANTEE ADDRESS: C/O JAMIE LANNEN PO BOX 247 CLYDE PARK, MT 59018. AMOUNT GIVEN: 250.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SPONSORSHIP. GRANTEE NAME: MONTANA DEPARTMENT OF AGRICULTURE. GRANTEE ADDRESS: 302 N ROBERTS HELENA, MT 59601. AMOUNT GIVEN: 200.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SPONSORSHIP. GRANTEE NAME: LEWIS &amp; CLARK CONSERVATION DISTRICT. GRANTEE ADDRESS: 790 COLLEEN ST HELENA, MT 59601. AMOUNT GIVEN: 150. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 600.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MONTANA GRASS COMMISSION EXPENSES. AMOUNT: 55,365. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 71. DESCRIPTION: MEETINGS AND CONFERENCES. AMOUNT: 494. TOTAL TO FORM 990-EZ, LINE 16: 55,930.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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