﻿<?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>2024-10-16T16:37:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>810362229</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LOUCKS &amp; GLASSLEY PLLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>720 RIVER DR S STE 100</AddressLine1Txt>
        <CityNm>GREAT FALLS</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59405</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810362735</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MONTANA ART GALLERY DIRECTORS ASSOC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MONT</BusinessNameControlTxt>
      <PhoneNum>4065709519</PhoneNum>
      <USAddress>
        <AddressLine1Txt>126 SWEETGRASS AVE</AddressLine1Txt>
        <CityNm>BOZEMAN</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59718</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KIM KAPALKA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4065709519</PhoneNum>
      <SignatureDt>2024-10-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TROY G LINDQUIST CPA</PreparerPersonNm>
      <PTIN>P00012606</PTIN>
      <PhoneNum>4067618265</PhoneNum>
      <PreparationDt>2024-10-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>59977</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>13325</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>30569</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>7789</MembershipDuesAmt>
      <InvestmentIncomeAmt>6</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>8288</OtherRevenueTotalAmt>
      <TotalRevenueAmt>59977</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>24064</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>650</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3485</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>29592</OtherExpensesTotalAmt>
      <TotalExpensesAmt>57791</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2186</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>67586</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>69772</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>72586</BOYAmt>
        <EOYAmt>74772</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>72586</BOYAmt>
        <EOYAmt>74772</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5000</BOYAmt>
        <EOYAmt>5000</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>67586</BOYAmt>
        <EOYAmt>69772</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PUBLIC ART EDUCATION AND EXHIBITION OF ART IN THE STATE OF MONTANA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PUBLIC EDUCATION AND TRAVELING EXHIBITS FOR MEMBER MUSEUMS ACROSS THE STATE OF MONTANA. ESTIMATED OVER 40,000 VIEWERS OF EXHIBITS ACROSS STATE OF MONTANA</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>48095</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>48095</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEANN PELVIT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SONDRA HINES</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS RICCARDO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAFAEL CHACON</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM KAPALKA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALISSA KOST</PersonNm>
        <TitleTxt>EXEC DIRECTO</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ALISSA KOST</PersonNm>
        <USAddress>
          <AddressLine1Txt>111 SOUTH GRAND AVE</AddressLine1Txt>
          <CityNm>BOZEMAN</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59802</ZIPCd>
        </USAddress>
        <PhoneNum>4065709519</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>26936</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26250</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>27250</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13325</CurrentTaxYearAmt>
        <TotalAmt>130511</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>26936</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26250</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>27250</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13325</CurrentTaxYearAmt>
        <TotalAmt>130511</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>130511</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>24</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6</CurrentTaxYearAmt>
        <TotalAmt>45</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1410</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>1410</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>131966</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>158921</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98900</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98780</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS INCOME 1,410</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>SILENT AUCTION 3,151 MISCELLANEOUS INCOME 2,600 FREIGHT 1,840 USER FEE 490 PROCESSING FEE 207 TOTAL 8,288</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES POSTAGE 48 FREIGHT 1,865 DUES/FEES 30 MARKETING 150 SUPPLIES 222 TECHNICAL UPDATE &amp; TRAINI 187 TRAVEL 976 CONFERENCE 23,259 TRAVEL ADMIN 920 TELEPHONE 1,063 INSURANCE 277 PROFESSIONAL DEVELOPMENT 595 TOTAL 29,592</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>6,442 6,442 LESS ACCUMULATED DEPRECIATION 6,442 6,442 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 5,000 5,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PUBLIC ART EDUCATION AND EXHIBITION OF ART IN THE STATE OF MONTANA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>