﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-31T10:28:20-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>810390489</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Boyle Deveny &amp; Meyer PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>305 South 4th East Suite 200</AddressLine1Txt>
        <CityNm>Missoula</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463795865</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIPPY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIPP</BusinessNameControlTxt>
      <PhoneNum>4063278817</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1720 STREAMSIDE CT</AddressLine1Txt>
        <CityNm>MISSOULA</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59808</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRIAN SIPPY</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-03-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RENA HANSEN CPA</PreparerPersonNm>
      <PTIN>P00809107</PTIN>
      <PhoneNum>4067213555</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>710901</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>206</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>206</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>206</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>17422</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>17422</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>17422</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>24451</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>332739</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>24451</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>34604</NetSTCapitalGainAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>42079</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>42079</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>52232</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1830</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>915</AccountingFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">262</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">3277</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>5369</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>915</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>398000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>398000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>403369</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>915</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>398000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-361290</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>41164</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>52232</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>24269</CashBOYAmt>
        <CashEOYAmt>8101</CashEOYAmt>
        <CashEOYFMVAmt>8101</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>119050</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>75657</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>75657</SavAndTempCashInvstEOYFMVAmt>
        <USGovernmentObligationsBOYAmt>217369</USGovernmentObligationsBOYAmt>
        <OtherInvestmentsBOYAmt>566177</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">481817</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>627143</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>926865</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>565575</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>710901</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>926865</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>565575</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>926865</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>565575</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>926865</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>565575</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>926865</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-361290</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>565575</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>565575</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>683.491 SCHWAB TOTAL STOCK MARKET</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-07-16</AcquiredDt>
          <SoldDt>2024-07-16</SoldDt>
          <GrossSalesPriceAmt>65000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>48282</CostOrOtherBasisAmt>
          <GainOrLossAmt>16718</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>16718</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>738.864 SCHWAB TOTAL STOCK MARKET</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-12-31</AcquiredDt>
          <SoldDt>2024-08-30</SoldDt>
          <GrossSalesPriceAmt>70000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>52114</CostOrOtherBasisAmt>
          <GainOrLossAmt>17886</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>17886</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>50,000 CHARLOTTESVILLE VA 3%</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-09-12</AcquiredDt>
          <SoldDt>2024-07-16</SoldDt>
          <GrossSalesPriceAmt>47652</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>50113</CostOrOtherBasisAmt>
          <GainOrLossAmt>-2461</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-2461</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>25,000 CHESAPEAKE VA TOL R 5%</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-09-12</AcquiredDt>
          <SoldDt>2024-07-16</SoldDt>
          <GrossSalesPriceAmt>24998</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>26892</CostOrOtherBasisAmt>
          <GainOrLossAmt>-1894</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-1894</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>25,000 FAIRFAX CNTY VA IDA 4%</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-09-12</AcquiredDt>
          <SoldDt>2024-07-16</SoldDt>
          <GrossSalesPriceAmt>24158</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>25303</CostOrOtherBasisAmt>
          <GainOrLossAmt>-1145</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-1145</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>50,000 NTHRN VA HLTH VA 5XXX</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-09-12</AcquiredDt>
          <SoldDt>2024-07-01</SoldDt>
          <GrossSalesPriceAmt>5000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5007</CostOrOtherBasisAmt>
          <GainOrLossAmt>-7</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-7</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>50,000 ROANOKE VA GO UTX DUE</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-09-12</AcquiredDt>
          <SoldDt>2024-07-16</SoldDt>
          <GrossSalesPriceAmt>47526</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>50193</CostOrOtherBasisAmt>
          <GainOrLossAmt>-2667</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-2667</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>50,000 SPOTSYLVANIA CN 3.375%</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-09-12</AcquiredDt>
          <SoldDt>2024-07-16</SoldDt>
          <GrossSalesPriceAmt>48405</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>50384</CostOrOtherBasisAmt>
          <GainOrLossAmt>-1979</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-1979</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>24451</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>34604</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>572</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>572</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>572</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>15</EsPenaltyAmt>
        <TaxDueAmt>587</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>MT</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>BRIAN SIPPY</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>4063278817</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1720 STREAMSIDE CT</AddressLine1Txt>
          <CityNm>MISSOULA</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59808</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRIAN SIPPY</PersonNm>
          <USAddress>
            <AddressLine1Txt>1720 STREAMSIDE CT</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59808</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARY J SIPPY</PersonNm>
          <USAddress>
            <AddressLine1Txt>12620 NEWTON ST APT 18206</AddressLine1Txt>
            <CityNm>OVERLAND PARK</CityNm>
            <StateAbbreviationCd>KS</StateAbbreviationCd>
            <ZIPCd>66213</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ANNETTE L CRATOR</PersonNm>
          <USAddress>
            <AddressLine1Txt>1026 MONROE ST</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59802</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>31.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>752958</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>96313</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>849271</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>849271</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>12739</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>836532</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>41827</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>41827</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>572</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>572</TotalTaxAmt>
        <DistributableBeforeAdjAmt>41255</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>41255</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>41255</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>398000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>398000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>41255</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>771</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>10302</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>9103</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>2204</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>10714</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>33094</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>398000</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>41255</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>356745</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>389839</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>771</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>389068</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>10302</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>9103</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>2204</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>10714</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>356745</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CAPTAINS FOR CLEAN WATER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1653</AddressLine1Txt>
            <CityNm>FORT MEYERS</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33902</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATIONS</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MISSOULA ART MUSEUM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>335 N PATTEE ST</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59802</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>LAURA'S LEGACY</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CLAY STUDIO OF MISSOULA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1106 HAWTHORNE ST</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59802</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FELLOWSHIP PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>7000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHURCH OF THE RESURRECTION UNITED M</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>13720 ROE BLVD</AddressLine1Txt>
            <CityNm>OVERLAND PARK</CityNm>
            <StateAbbreviationCd>KS</StateAbbreviationCd>
            <ZIPCd>66224</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>HUNGER MINISTRY'S FOOD MOBILE</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UNIVERSITY OF MONTANA FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>950 SRTHUR AVE</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59812</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GRIZZLY SCHOLARSHIP ASSOCIATION</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MISSOULA ART MUSEUM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>335 N PATTEE ST</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59802</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ANNUAL AUCTION MOMENT OF GIVING</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BLACKFOOT CHALLENGE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 103</AddressLine1Txt>
            <CityNm>OVANDO</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59854</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>KENDEDA MATCH</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MISSOULA DOWNTOWN ASSOCIATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>218 E MAIN ST STE C</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59802</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>DRAW PROJECT</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THOMPSON RIVER ANIMAL CARE SHELTER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1589</AddressLine1Txt>
            <CityNm>THOMPSON FALLS</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59873</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATIONS</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CLIMATE SMART MISSOULA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 8945</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59807</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TREES FOR MISSOULA</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>WILD SALMON CENTER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>721 NW NINTH AVE STE 300</AddressLine1Txt>
            <CityNm>PORTLAND</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97209</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATIONS</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHURCH OF THE RESURRECTION UNITED M</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>13720 ROE BLVD</AddressLine1Txt>
            <CityNm>OVERLAND PARK</CityNm>
            <StateAbbreviationCd>KS</StateAbbreviationCd>
            <ZIPCd>66224</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CAPITAL CAMPAIGN</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MISSOULA ART MUSEUM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>335 N PATTEE ST</AddressLine1Txt>
            <CityNm>MISSOULA</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59802</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ENDOWMENT</GrantOrContributionPurposeTxt>
          <Amt>285000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>398000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>206</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>17422</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>24451</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>17628</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>24451</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>42079</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <AccountingFeesDetail>
        <Amt>1830</Amt>
        <NetInvestmentIncomeAmt>915</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="24020490" softwareVersionNum="2024v5.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>VANGUARD SHORT-TERM FEDE</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>SCHWAB US DIVIDEND</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>86107</BookValueAmt>
        <EOYFMVAmt>90156</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>SCHWAB TOTAL STOCK MARKET</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>395710</BookValueAmt>
        <EOYFMVAmt>536987</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>2199</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TRAVEL EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>1078</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <TaxesDetail>
        <Amt>262</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>