﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-22T16:07:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474887601</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EATON'S INCOME TAX SERVICES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>209 MINERAL AVENUE</AddressLine1Txt>
        <CityNm>LIBBY</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59923</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>813899442</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MONTANA GUARDIAN FUND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MONT</BusinessNameControlTxt>
      <PhoneNum>4065311442</PhoneNum>
      <USAddress>
        <AddressLine1Txt>POBOX 994</AddressLine1Txt>
        <CityNm>CORVALLIS</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>598280994</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRIS HOFFMAN</PersonNm>
      <PersonTitleTxt>PRINCIPAL OFFICER</PersonTitleTxt>
      <PhoneNum>4065311442</PhoneNum>
      <SignatureDt>2025-07-17</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>B CUMMINGS</PreparerPersonNm>
      <PTIN>P03109245</PTIN>
      <PhoneNum>4062938132</PhoneNum>
      <PreparationDt>2025-09-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</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>122944</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>111564</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>11380</InvestmentIncomeAmt>
      <TotalRevenueAmt>122944</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2450</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>2300</OtherExpensesTotalAmt>
      <TotalExpensesAmt>4750</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>118194</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>106002</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>224196</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>106002</BOYAmt>
        <EOYAmt>224196</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>106002</BOYAmt>
        <EOYAmt>224196</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>106002</BOYAmt>
        <EOYAmt>224196</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MONTANA GUARDIAN FUND IS A NONPROFIT CHARITY DEDICATED TO PROVIDING FINANCIAL ASSISTANCE TO FAMILIES OF MONTANA PEACE OFFICERS WHO LOST THEIR LIVES,OR ARE VICTIMS OF SERIOUS, TRAUMATIC AND DISABLING INJURY,IN THE LINE OF DUTY AND CANNOT RETURN TO WORK.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RECEIVE DONATIONS FOR FAMILIES OF WOUNDED AND PASSED PEACE OFFICERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RECIEVE DONATIONS FOR FAMILIES OF WOUNDED AND PASSED PEACE OFFICERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4750</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>4750</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS HOFFMAN</PersonNm>
        <TitleTxt>PRINCIPAL OF</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>CHRIS HOFFMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 994</AddressLine1Txt>
          <CityNm>CORVALLIS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>598280994</ZIPCd>
        </USAddress>
        <PhoneNum>4065311442</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>79141</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35574</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111564</CurrentTaxYearAmt>
        <TotalAmt>226279</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>150</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>150</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>79291</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35574</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111564</CurrentTaxYearAmt>
        <TotalAmt>226429</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>226429</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>5943</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9653</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11380</CurrentTaxYearAmt>
        <TotalAmt>26976</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>5943</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9653</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11380</CurrentTaxYearAmt>
        <TotalAmt>26976</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>85234</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45227</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122944</CurrentTaxYearAmt>
        <TotalAmt>253405</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.89350</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.88050</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.11000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.12000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 1,020 UTILITIES 420 SUPPLIES 860 TOTAL 2,300</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MONTANA GUARDIAN FUND IS A NONPROFIT CHARITY DEDICATED TO PROVIDING FINANCIAL ASSISTANCE TO FAMILIES OF MONTANA PEACE OFFICERS WHO LOST THEIR LIVES,OR ARE VICTIMS OF SERIOUS, TRAUMATIC AND DISABLING INJURY,IN THE LINE OF DUTY AND CANNOT RETURN TO WORK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>RECIEVE DONATIONS FOR FAMILIES OF WOUNDED AND PASSED PEACE OFFICERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>