<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-13T20:35:24-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>860683541</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TAX &amp; FINANCIAL CONSULTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1757 E BASELINE RD STE 112</AddressLine1Txt>
        <CityNm>GILBERT</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85233</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>841235809</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCKY MOUNTAIN HEARTH PATIO &amp;</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BARBECUE ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCK</BusinessNameControlTxt>
      <PhoneNum>4807722169</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1130 RIPARIAN DRIVE</AddressLine1Txt>
        <CityNm>COLUMBIA FALLS</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59912</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LARRY GROGAN</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>4807722169</PhoneNum>
      <SignatureDt>2024-03-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LARRY</PersonFirstNm>
        <PersonLastNm>GROGAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN J SMITH</PreparerPersonNm>
      <PTIN>P00041441</PTIN>
      <PhoneNum>4808340922</PhoneNum>
      <PreparationDt>2024-03-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3 RetDoc1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>72021</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>35198</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>36818</MembershipDuesAmt>
      <InvestmentIncomeAmt>5</InvestmentIncomeAmt>
      <TotalRevenueAmt>72021</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>39238</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>63</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>32733</OtherExpensesTotalAmt>
      <TotalExpensesAmt>72034</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-13</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>145899</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>145886</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>145899</BOYAmt>
        <EOYAmt>145886</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>145899</BOYAmt>
        <EOYAmt>145886</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>145899</BOYAmt>
        <EOYAmt>145886</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>EDUCATION &amp; CERTIFICATION OF MEMBERS AND THEIR EMPLOYEES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATION, TRAINING FOR LICENSING OF MEMBERS AND THEIR EMPLOYEES</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATION, TRAINING FOR LICENSING OF MEMBERS AND THEIR EMPLOYEES</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY GROGAN</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentId="RetDoc1">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ROCKY MOUNTIAN HEARTH PATIO &amp; BARB</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1130 RIPARIAN DRIVE</AddressLine1Txt>
          <CityNm>COLUMBIA FALLS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59912</ZIPCd>
        </USAddress>
        <PhoneNum>4807722169</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES WEB SITE 1,188 SOFTWARE 120 CANVA YEARLY FEE 119 HEARTH ON LINE 750 STAFF TRAVEL 1,303 STAFF TRAVEL 1,769 AUDIO VISUAL 1,480 HPBA ANNUAL CONFERENCE 19,082 MISCELLANEOUS 124 ZOOM % CLOUD RECORDING FEES 156 EXPO MEETING 6,142 INSURANCE 500 TOTAL 32,733</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>EDUCATION, TRAINING FOR LICENSING OF MEMBERS AND THEIR EMPLOYEES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
