<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-12T16:11:19-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>810474691</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WHEELER BIEBER AND ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1060 SOUTH CENTRAL AVE STE 1</AddressLine1Txt>
        <CityNm>SIDNEY</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>592705218</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>883329450</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EASTERN MONTANA ANGUS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EAST</BusinessNameControlTxt>
      <PhoneNum>4067983398</PhoneNum>
      <USAddress>
        <AddressLine1Txt>14013 COUNTY ROAD 340</AddressLine1Txt>
        <CityNm>FAIRVIEW</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59221</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DALE VITT</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4067983398</PhoneNum>
      <SignatureDt>2024-04-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DALE</PersonFirstNm>
        <PersonLastNm>VITT</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AMY BIEBER</PreparerPersonNm>
      <PTIN>P02057722</PTIN>
      <PhoneNum>4064334510</PhoneNum>
      <PreparationDt>2024-04-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <FeesAndOtherPymtToIndCntrctAmt>20</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>20</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-20</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26944</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>26924</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>26944</BOYAmt>
        <EOYAmt>26924</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>26944</BOYAmt>
        <EOYAmt>26924</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>26944</BOYAmt>
        <EOYAmt>26924</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT AND ENCOURAGE THE PROMOTION OF REGISTERED ANGUS CATTLE. TO BUILD A COMMUNITY AND PROMOTE A SENSE OF FAMILIARITY WITH THE POSITIVE ASPECTS OF BEEF PRODUCERS TO GROW TO THEIR FULL POTENTIAL BOTH INSIDE AND OUTSIDE OF THE EASTERN MONTANA ANGUS ASSOCIATION. TO ADVOCATE ON BEHALF OF THE EASTERN MONTANA ANGUS PRODUCERS THROUGH EXHIBITING CATTLE TO ENABLE OTHERS TO FURTHER THEIR UNDERSTANDING, PARTICIPATE IN TOURS, AND OTHER MONTANA ANGUS RELATED EVENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED EDUCATIONAL AGRICULTURAL TOUR</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATIONAL AGRICULTURAL TOUR OF AREA RANCHES</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALE VITT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JILL VITT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHAD DENOWH</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER DENOWH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE LUND</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JILL VITT</PersonNm>
        <USAddress>
          <AddressLine1Txt>14013 COUNTY ROAD 340</AddressLine1Txt>
          <CityNm>FAIRVIEW</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59221</ZIPCd>
        </USAddress>
        <PhoneNum>4067983398</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="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SUPPORT AND ENCOURAGE THE PROMOTION OF REGISTERED ANGUS CATTLE. TO BUILD A COMMUNITY AND PROMOTE A SENSE OF FAMILIARITY WITH THE POSITIVE ASPECTS OF BEEF PRODUCERS TO GROW TO THEIR FULL POTENTIAL BOTH INSIDE AND OUTSIDE OF THE EASTERN MONTANA ANGUS ASSOCIATION. TO ADVOCATE ON BEHALF OF THE EASTERN MONTANA ANGUS PRODUCERS THROUGH EXHIBITING CATTLE TO ENABLE OTHERS TO FURTHER THEIR UNDERSTANDING, PARTICIPATE IN TOURS, AND OTHER MONTANA ANGUS RELATED EVENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>EDUCATIONAL AGRICULTURAL TOUR OF AREA RANCHES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
