Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
BCheck if applicable:
CName of organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
5705 GRANT CREEK RD
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MISSOULA, MT59808
D Employer identification number

81-0421425
E Telephone number

G Gross receipts $ 109,984,744
F Name and address of principal officer:
SHANE CRONK
5705 GRANT CREEK RD
MISSOULA,MT59808
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.RMEF.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number 9462
K Form of organization:  
L Year of formation: 1984
M State of legal domicile: MT
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO ENSURE THE FUTURE OF ELK, OTHER WILDLIFE, THEIR HABITAT AND OUR HUNTING HERITAGE.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 14
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 14
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 168
6 Total number of volunteers (estimate if necessary) ............. 6 8,400
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 2,055,664
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 55,505,375 64,186,373
9 Program service revenue (Part VIII, line 2g) ......... 21,320,116 24,635,545
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,173,485 9,460,484
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 1,529,660 1,806,741
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 83,528,636 100,089,143
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 5,532,503 9,219,469
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 14,187,031 14,935,576
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 7,975
b Total fundraising expenses (Part IX, column (D), line 25) 18,395,681    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 54,454,199 65,921,168
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 74,173,733 90,084,188
19 Revenue less expenses. Subtract line 18 from line 12....... 9,354,903 10,004,955
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 141,374,719 151,500,836
21 Total liabilities (Part X, line 26)............. 9,465,144 9,115,332
22 Net assets or fund balances. Subtract line 21 from line 20..... 131,909,575 142,385,504
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE MISSION OF THE ROCKY MOUNTAIN ELK FOUNDATION (RMEF) IS TO ENSURE THE FUTURE OF ELK, OTHER WILDLIFE, THEIR HABITAT AND OUR HUNTING HERITAGE. OUR MISSION INCLUDES FOUR CORE PROGRAMS; LAND PROTECTION AND ACCESS, HUNTING HERITAGE, HABITAT STEWARDSHIP AND WILDLIFE MANAGEMENT.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 30,923,000 including grants of $ 2,931,207 ) (Revenue $ 23,013,295 )
LAND PROTECTION AND ACCESS: REPRESENTS LAND ACQUISITIONS, CONSERVATION EASEMENTS, LAND EXCHANGES AND DONATIONS, AND HUNTER AND PUBLIC ACCESS RELATED PROJECTS. RMEF IDENTIFIES AND PRIORITIZES THE MOST CRUCIAL ELK WINTER AND SUMMER RANGES, MIGRATION CORRIDORS, AND CALVING AREAS USING GIS MAPPING, INTERNAL CRITERIA AND PRIORITIES, PARTNERSHIPS, AND FIELD-BASED PROFESSIONAL KNOWLEDGE. THE HIGHEST PRIORITY HABITAT OR ACCESS AREAS ARE PROTECTED THROUGH ACQUISITION OR EASEMENT. ACQUISITIONS ARE THEN USUALLY CONVEYED INTO PUBLIC OWNERSHIP. CONSERVATION EASEMENTS ALLOW PRIVATE LANDOWNERS TO PROTECT THEIR LAND IN PERPETUITY FROM DEVELOPMENT AND OTHER USES THAT COULD DIMINISH THE HABITAT VALUE.
4b (Code:   ) (Expenses $ 12,965,000 including grants of $ 1,324,320 ) (Revenue $ 0 )
HUNTING HERITAGE: REPRESENTS GRANTS AND OTHER COSTS TO ENGAGE PEOPLE IN HUNTING AND OTHER OUTDOOR PURSUITS THROUGH SKILLS INSTRUCTION, MENTORING, CONSERVATION OUTREACH AND HUNTING RELATED PRODUCT.
4c (Code:   ) (Expenses $ 19,890,000 including grants of $ 3,787,137 ) (Revenue $ 0 )
HABITAT STEWARDSHIP: REPRESENTS PROJECTS TO IMPROVE THE ESSENTIAL FORAGE, WATER, AND COVER COMPONENTS OF WILDLIFE HABITAT. TYPES OF PROJECTS INCLUDE RESTORING ASPEN COMMUNITIES, FIGHTING THE SPREAD OF NOXIOUS WEEDS, BOOSTING LAND PRODUCTIVITY WITH PRESCRIBED BURNING, AND THINNING OF FORESTS. RMEF FUNDS WATER DEVELOPMENT PROJECTS AS WELL AS FENCING PROJECTS TO PROVIDE BETTER DISTRIBUTION OF WILDLIFE AND LIVESTOCK.
(Code:   ) (Expenses $ 3,296,810 including grants of $ 1,176,805 ) (Revenue $ 0 )
WILDLIFE MANAGEMENT: REPRESENTS ENGAGEMENT THROUGH ADVOCACY, COLLABORATION, RESEARCH AND MANAGAMENT WITH A FOCUS ON KEY MANAGEMENT CHALLENGES SUCH AS WILDLIFE DISEASE, POPULATION DYNAMICS, MIGRATION CORRIDORS, ELK ECOLOGY AND PREDATOR MANAGEMENT.
4d Other program services (Describe in Schedule O.)
(Expenses $ 3,296,810 including grants of $ 1,176,805 ) (Revenue $ 0 )
4e Total program service expenses67,074,810
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
Yes
 
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
List of Attached Documents:
// Content
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
List of Attached Documents:
// Content
19
Yes
 
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment
List of Attached Documents:
// Content
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................Click to see attachment
List of Attached Documents:
// Content
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
Yes
 
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
308
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
168
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
14
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
14
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
AL , AK , AR , AZ , CA , CO , CT , DE , FL , GA , HI , ID , IL , IN , IA , KS , KY , LA , MA , MD , ME , MI , MN , MS , MO , MT , NE , NV , NH , NJ , NM , NY , NC , ND , OH , OK , OR , PA , RI , SC , SD , TN , TX , UT , VA , VT , WA , WV , WI , WY
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
SHANE CRONK CFOTREASURER5705 GRANT CREEK RD   MISSOULA,MT59808 (406) 523-4500
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) R KYLE WEAVER......................................................................
PRESIDENT & CEO
 50.00
.................
5.00 		    X       592,370 0 46,738
(2) SHANE CRONK......................................................................
CFO / TREASURER
 50.00
.................
5.00 		    X       269,570 0 43,387
(3) STEVE DECKER......................................................................
CHIEF REVENUE OFFICER
 50.00
.................
5.00 		      X     260,099 0 24,481
(4) GRANT PARKER......................................................................
GENERAL COUNSEL/SECRETARY
 50.00
.................
5.00 		    X       190,140 0 33,216
(5) RODNEY TRIEPKE......................................................................
MANAGING DIRECTOR OF IT
 50.00
.................
5.00 		        X   187,414 0 26,428
(6) CASEY CLINE......................................................................
CONTROLLER
 50.00
.................
5.00 		        X   188,865 0 34,677
(7) BLAKE HENNING......................................................................
CHIEF CONSERVATION OFFICER
 50.00
.................
5.00 		        X   176,930 0 21,235
(8) JENNIFER DOHERTY MNG DIR......................................................................
OF MISSION OPERATIONS
 50.00
.................
5.00 		        X   141,516 0 36,901
(9) KIRK MURPHY......................................................................
DIR. OF FIELD OPERATIONS - NW
 50.00
.................
5.00 		        X   141,940 0 31,065
(10) RIZA LESSER MNG DIR......................................................................
OF MARKETING AND COMMUNICATIONS
 50.00
.................
5.00 		      X     151,149 0 8,489
(11) FRED LEKSE......................................................................
CHAIR
 10.00
.................
1.00 		X   X       0 0 0
(12) TOBIAS TOBY BUCK......................................................................
VICE CHAIR
 10.00
.................
1.00 		X   X       0 0 0
(13) JAMES J BAKER......................................................................
DIRECTOR (THROUGH OCT. 28, 2024)
 5.00
.................
1.00 		X           0 0 0
(14) CHARLIE DECKER......................................................................
DIRECTOR
 5.00
.................
1.00 		X           0 0 0
(15) NANCY HOLLAND......................................................................
DIRECTOR
 5.00
.................
1.00 		X           0 0 0
(16) MAURICE HULL......................................................................
DIRECTOR
 5.00
.................
1.00 		X           0 0 0
(17) DONNA MCDONALD......................................................................
DIRECTOR
 5.00
.................
1.00 		X           0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) MARC PIERCE........................................................................
DIRECTOR
 5.00
.......................1.00 		X           0 0 0
(19) TOM RAY........................................................................
DIRECTOR
 5.00
.......................1.00 		X           0 0 0
(20) TOM ROBINSON........................................................................
DIRECTOR
 5.00
.......................1.00 		X           0 0 0
(21) VINCE ROSDAHL........................................................................
DIRECTOR
 5.00
.......................1.00 		X           0 0 0
(22) DAVE STEPHENS........................................................................
DIRECTOR
 5.00
.......................1.00 		X           0 0 0
(23) ASHLEE STRONG........................................................................
DIRECTOR
 5.00
.......................1.00 		X           0 0 0
(24) TODD WALKER........................................................................
DIRECTOR
 5.00
.......................1.00 		X           0 0 0
(25) MICHAEL WRIGHT........................................................................
DIRECTOR
 5.00
.......................1.00 		X           0 0 0










1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 2,299,993 0 306,617
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 23
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
RR DONNELLY

PO BOX 932721
CLEVELAND,OH44193 		PRINTING SERVICES 2,907,980
KODI HOLDINGS INC DBA LSC COMMUNICATIONS

PO BOX 932987
CLEVELAND,OH44193 		PRINTING SERVICES 1,107,879
FENSKE MEDIA

PO BOX 245
RAPID CITY,SD57709 		PRINTING SERVICES 772,206
RLMG

70 COOLIDGE HILL RD
WATERTOWN,MA02472 		DESIGN SERVICES 649,798
SARALUX LLC

260 MADISON AVE 8TH FLR
NEW YORK CITY,NY10016 		SOFTWARE DESIGN & SUPPORT 363,299
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 18
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b 4,687,155
c Fundraising events..1c  
d Related organizations1d 25,237,191
e Government grants (contributions)1e 2,671,493
f All other contributions, gifts, grants, and similar amounts not included above1f 31,590,534
g Noncash contributions included in lines 1a - 1f:$ 1g 13,039,238
h Total. Add lines 1a-1f....... 64,186,373
Program Service RevenueAmt Business Code
2a CONSERV. LAND SALES 531390 18,821,344 18,821,344    
b MEMBERSHIP REVENUE 531390 3,248,051 3,248,051    
c ADVERTISING INCOME 541800 2,055,664   2,055,664  
d CONTRACT REVENUE 531390 328,293 328,293    
e OUTDOOR EDUCATION 611600 182,193 182,193    
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 24,635,545
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 4,709,277     4,709,277
4 Income from investment of tax-exempt bond proceeds        
5 Royalties........... 197,787     197,787
(i) Real (ii) Personal
6a Gross rents 6a 11,000  
b Less: rental expenses 6b 0  
c Rental income or (loss) 6c 11,000  
d Net rental income or (loss)....... 11,000     11,000
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 11,336,911 22,901
b Less: cost or other basis and sales expenses 7b 6,608,605 0
c Gain or (loss) 7c 4,728,306 22,901
d Net gain or (loss)......... 4,751,207     4,751,207
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a 2,836,684
b Less: direct expenses ... 8b 1,563,812
c Net income or (loss) from fundraising events.. 1,272,872   1,272,872
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 777,400
b Less: direct expenses ... 9b 915,439
c Net income or (loss) from gaming activities.. -138,039     -138,039
10a Gross sales of inventory, less
returns and allowances ..
10a 1,241,159
b Less: cost of goods sold .. 10b 807,745
c Net income or (loss) from sales of inventory.. 433,414 433,414    
OtherRevenueMiscAmt
Business Code
11a MISC. INCOME 900099 29,707     29,707
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 29,707
12 Total revenue. See instructions..... 100,089,143 23,013,295 2,055,664 10,833,811
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 9,194,469 9,194,469
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 25,000 25,000
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 1,640,725 618,120 857,778 164,827
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 10,395,949 4,408,636 1,291,766 4,695,547
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 444,427 195,918 36,326 212,183
9 Other employee benefits ....... 1,467,522 619,404 222,363 625,755
10 Payroll taxes ........... 986,953 367,787 191,395 427,771
11 Fees for services (non-employees):        
a Management ...... 51,726 51,373 232 121
b Legal ......... 94,084 24,598 50,244 19,242
c Accounting ........... 203,850 6,143 183,373 14,334
d Lobbying ........... 449,428 449,428    
e Professional fundraising services. See Part IV, line 17 7,975 7,975
f Investment management fees ...... 178,117   178,117  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 2,841,131 1,223,552 454,654 1,162,925
12 Advertising and promotion .... 1,142,464 620,743 37,880 483,841
13 Office expenses ....... 11,446,518 1,940,683 277,651 9,228,184
14 Information technology ...... 129,383 85,422 19,691 24,270
15 Royalties ..        
16 Occupancy ........... 414,727 44,295 346,011 24,421
17 Travel ............ 1,318,790 494,101 92,114 732,575
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 330,785 87,595 48,372 194,818
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 636,602 345,303 161,216 130,083
23 Insurance ... 87,674 23,815 32,190 31,669
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a LAND PROTECTION 21,139,570 21,139,570    
b CONSERVATION EASEMENTS 14,027,000 14,027,000    
c COST OF SALES 5,105,399 5,105,399    
d MEMBERSHIP BENEFITS 3,147,803 3,147,803    
e All other expenses 3,176,117 2,828,653 132,324 215,140
25 Total functional expenses. Add lines 1 through 24e 90,084,188 67,074,810 4,613,697 18,395,681
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 23,673,625 1 25,095,331
2 Savings and temporary cash investments ......... 6,036,464 2 1,694,171
3 Pledges and grants receivable, net ...... 546,900 3 1,810,812
4 Accounts receivable, net ............. 435,666 4 1,082,021
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............ 8,723,443 8 8,416,855
9 Prepaid expenses and deferred charges ...... 911,556 9 1,021,487
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 23,353,013
b Less: accumulated depreciation 10b 9,204,571 12,583,165 10c 14,148,442
11 Investments—publicly traded securities . 78,306,666 11 93,452,582
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .. 9,843,534 13 4,383,435
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 313,700 15 395,700
16 Total assets. Add lines 1 through 15 (must equal line 33)... 141,374,719 16 151,500,836
Liabilities 17 Accounts payable and accrued expenses ..... 6,417,054 17 5,716,953
18 Grants payable ...   18  
19 Deferred revenue ......... 1,653,740 19 1,992,943
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 1,394,350 25 1,405,436
26 Total liabilities. Add lines 17 through 25.. 9,465,144 26 9,115,332
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 81,198,569 27 86,690,649
28 Net assets with donor restrictions ........... 50,711,006 28 55,694,855
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 131,909,575 32 142,385,504
33 Total liabilities and net assets/fund balances ........ 141,374,719 33 151,500,836
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
100,089,143
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
90,084,188
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
10,004,955
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
131,909,575
5
Net unrealized gains (losses) on investments ...............
5
525,704
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-54,730
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
142,385,504
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 34,143,237 52,185,551 53,782,966 55,505,375 64,186,373 259,803,502
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 34,143,237 52,185,551 53,782,966 55,505,375 64,186,373 259,803,502
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. 4,231,803
6 Public support. Subtract line 5 from line 4. 255,571,699
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 34,143,237 52,185,551 53,782,966 55,505,375 64,186,373 259,803,502
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 1,465,227 1,888,030 2,794,082 3,988,420 4,918,064 15,053,823
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 233,648 468,549 669,268 1,000,807 1,272,872 3,645,144
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 16,697 747,794 100,417 12,744 29,707 907,359
11 Total support. Add lines 7 through 10 279,409,828
12
12
121,482,187
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
91.470 %
15
15
93.720 %
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 16,697. 2021 AMOUNT: $ 747,794. 2022 AMOUNT: $ 100,417. 2023 AMOUNT: $ 12,744. 2024 AMOUNT: $ 29,707.
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
ROCKY MOUNTAIN ELK FOUNDATION INC
  		Employer identification number
81-0421425
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
ROCKY MOUNTAIN ELK FOUNDATION INC
  		Employer identification number

81-0421425
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
ROCKY MOUNTAIN ELK FOUNDATION INC
  		Employer identification number

81-0421425
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$ 0
3
Volunteer hours for political campaign activities. See instructions ..................................................................
0

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$ 0
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$ 0
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ...................... 7,998  
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................ 460,681  
c Total lobbying expenditures (add lines 1a and 1b) ............................................................ 468,679  
d Other exempt purpose expenditures ............................................................................... 71,688,507  
e Total exempt purpose expenditures (add lines 1c and 1d) .................................................. 72,157,186  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 1,000,000  
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) ................................................. 250,000  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		6,000,000
c Total lobbying expenditures 125,298 137,754 182,512 468,679 914,243
d Grassroots nontaxable amount 250,000 250,000 250,000 250,000 1,000,000
e Grassroots ceiling amount
(150% of line 2d, column (e))		 1,500,000
f Grassroots lobbying expenditures 3,750 6,334 10,731 7,998 28,813
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2024


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a 239
b Total acreage restricted by conservation easements .................... 2b 458,162.00
c Number of conservation easements on a certified historic structure included in (a) ..... 2c 0
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d 0
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow0
4
Number of states where property subject to conservation easement is located right arrow16
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow4066.00
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $ 255,551
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $ 0
(ii)
Assets included in Form 990, Part X ...............................right arrow $ 395,700
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $ 0
b
Assets included in Form 990, Part X ...............................right arrow $ 0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
HUNTING HERITAGE
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 81,232,973 60,780,009 72,873,957 67,788,397 58,517,191
b Contributions ... 6,154,342 17,090,406 120,000 19,978 549,458
c Net investment earnings, gains, and losses 9,085,962 6,017,883 -9,786,660 7,107,817 10,613,794
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		3,214,071 2,527,225 2,314,470 1,918,856 1,892,046
f Administrative expenses .... 174,298 128,100 112,818 123,379  
g End of year balance ...... 93,084,908 81,232,973 60,780,009 72,873,957 67,788,397
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow43.450 %
b
Permanent endowment right arrow34.361 %
c
Term endowment right arrow22.189 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   2,380,000 2,380,000
b Buildings ....   14,325,796 6,343,164 7,982,632
c Leasehold improvements        
d Equipment ....   3,575,794 2,861,407 714,387
e Other .....   3,071,423   3,071,423
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 14,148,442
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
SPLIT INTEREST AGREEMENT LIABILITIES, NET OF CURRENT PORTION 1,196,124
SPLIT INTEREST AGREEMENT LIABILITIES, CURRENT 209,312







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 1,405,436
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 100,804,722
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 525,704
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 367,992
e Add lines 2a through 2d ..................... 2e 893,696
3 Subtract line 2e from line 1.................. 3 99,911,026
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 178,117
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 178,117
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 100,089,143
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 90,493,993
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 587,922
e Add lines 2a through 2d.................... 2e 587,922
3 Subtract line 2e from line 1................... 3 89,906,071
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 178,117
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c 178,117
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 90,084,188
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART II, LINE 5: RMEF HAS ADOPTED THE LAND TRUST ALLIANCE'S STANDARDS AND PRACTICES REGARDING LAND CONSERVATION PROJECTS. THESE STANDARDS GUIDE HOW WE AS AN ORGANIZATION MONITOR, INSPECT, AND ENFORCE CONSERVATION EASEMENTS. IN ADDITION, RMEF HAS A NUMBER OF OUR OWN POLICIES AND PROCEDURES IN PLACE WHICH DICTATE HOW WE WILL MONITOR, ENFORCE, AND PROTECT CONSERVATION EASEMENTS WE HOLD. THESE PROCEDURES INCLUDE, AMONG OTHER THINGS, HOW WE WILL NOTIFY LANDOWNERS OF AN UPCOMING INSPECTION, HOW WE WILL DOCUMENT AND CONDUCT THE ANNUAL MONITORING INSPECTION, AND HOW WE WILL REPORT, INVESTIGATE, AND ACT UPON THE FINDINGS AND ANY POTENTIAL VIOLATIONS. SOME OF RMEF'S PROCEDURES AND RIGHTS TO PROTECT THE CONSERVATION VALUES UNDER A CONSERVATION EASEMENT ARE ALSO DESCRIBED IN THE EASEMENT DOCUMENT. RMEF ALSO HAS REGULAR COMMUNICATION WITH LANDOWNERS AS WELL AS OUR BOARD OF DIRECTORS ON THE STATUS OF THE EASEMENTS WHICH THE ORGANIZATION HOLDS.
PART II, LINE 9: RMEF'S POLICY FOR CONSERVATION EASEMENTS PRESUMES THAT THE BENEFITS OF CONSERVATION EASEMENTS FLOW THROUGH TO THE GENERAL PUBLIC. CONSERVATION EASEMENTS ARE RECORDED AS REVENUE AND PROGRAM EXPENSE IN THE YEAR THE APPRAISED VALUE IS MADE AVAILABLE. CONTRIBUTED CONSERVATION EASEMENTS ARE RECORDED AT ESTIMATED VALUE WHEN AN APPRAISAL IS NOT AVAILABLE.
PART III, LINE 4: THE PERMANENT COLLECTIONS CONSIST OF BRONZES. THESE ITEMS FURTHER OUR EXEMPT PURPOSE BY PROVIDING EDUCATION ABOUT CONSERVATION AND HUNTING, AND THEIR IMPORTANCE TO ELK AND ELK HABITAT. THE ITEMS ON PUBLIC EXHIBITION HELP TO DRAW INTEREST AND ATTENTION TO OUR ELK COUNTRY VISITOR CENTER AND HEADQUARTERS BUILDING, WHICH SHOWCASE OUR MISSION WORK, PROVIDE EDUCATION ABOUT WILDLIFE AND THEIR HABITAT, AND HIGHLIGHT THE HISTORY OF RMEF.
PART V, LINE 4: THE CONSERVATION EASEMENT PROTECTION FUND WAS ESTABLISHED TO SUPPORT RMEF'S CONSERVATION EASEMENT PROGRAM, AND OUR ABILITY TO MONITOR AND ENFORCE OUR CONSERVATION EASEMENTS. WHEN RMEF ACCEPTS A CONSERVATION EASEMENT, IT TAKES ON THE OBLIGATION TO MONITOR AND DEFEND THAT EASEMENT IN PERPETUITY. DISTRIBUTIONS FROM THE FUND ARE USED TO COVER MONITORING COSTS AS WELL AS LEGAL COSTS ASSOCIATED WITH DEFENDING EASEMENTS. THE MISSION ADVANCEMENT FUND WAS ESTABLISHED TO PROVIDE ACTIVE CAPITAL FOR COMPLETING CORE MISSION PROGRAMS. THE GENERAL ENDOWMENT FUND WAS ESTABLISHED FOR LONG TERM STABILITY. THE EARNINGS FROM THIS DONOR RESTRICTED FUND CAN BE USED TO SUPPORT RMEF'S GENERAL ACTIVITIES. THE RMEF'S DONOR RESTRICTED TORSTENSON FAMILY ENDOWMENT (TFE) WAS ESTABLISHED WITH THE PROCEEDS FROM THE SALE OF THE TORSTENSON WILDLIFE CENTER IN 2012. THE TFE FUNDS ARE USED TO SUPPORT RMEF'S CORE MISSION PROJECTS OF PERMANENT LAND PROTECTION, HABITAT STEWARDSHIP, WILDLIFE MANAGEMENT AND HUNTING HERITAGE. THE MIDWAY USA YOUTH ENDOWMENT WAS ESTABLISHED TO SUPPORT YOUTH ACTIVITIES. THE EARNINGS FROM THIS DONOR RESTRICTED FUND ARE USED TO EDUCATE YOUTH ON RMEF'S MISSION AND THE RELEVANCE OF WILDLIFE CONSERVATION.
PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SPLIT INTEREST AGREEMENT -54,730. REVENUE TO RELATED ORGANIZATION 188,662. ELIMINATIONS ON CONSOLIDATED FINANCIAL STATEMENTS 234,060.
PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES TO RELATED ORGANIZATION 628,959. ELIMINATIONS ON CONSOLIDATED FINANCIAL STATEMENTS -41,037.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

HUNTER & OUTDOOR CHRISTMAS
(event type) 		(b) Event #2

ELK CAMP
(event type) 		(c) Other events

2
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
2,386,717
307,704
142,263
2,836,684

2
Less: Contributions . . . .
 
 
 
 
3 Gross income (line 1 minus
line 2) . . . . . .
2,386,717
307,704
142,263
2,836,684



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . . 12,164     12,164
6 Rent/facility costs . . . . 634,102   27,635 661,737
7 Food and beverages . . . 6,449 11,044 42,205 59,698
8 Entertainment . . . . 126,777 89,344 5,863 221,984
9 Other direct expenses . . . 409,544 152,524 46,161 608,229
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 1,563,812
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow 1,272,872
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
777,400
777,400
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
243,294
243,294

3
Noncash prizes . . . .
 
 
136,248
136,248

4
Rent/facility costs . . . .
 
 
201,794
201,794

5
Other direct expenses . . .
 
 
334,103
334,103


6

Volunteer labor . . . .
%
%
38.250 %


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
915,439

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
-138,039

9
Enter the state(s) in which the organization conducts gaming activities: NV , MT
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
1.000 %
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
99.000 %
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
SHANE CRONK
Address right arrow
5705 GRANT CREEK RD   MISSOULA, MT59808
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
KIRK MURPHY DIRECTOR OF FIELD OPER
Gaming manager compensation right arrow $ 3,645
Description of services provided right arrow
KIRK MURPHY OVERSEES GAMING ACTIVITY FOR FIELD FUNDRAISING EVENTS. KIRK SUPERVISES EMPLOYEES THAT ASSIST IN GAMING OPERATIONS.
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$ -138,039
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number
81-0421425
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) ARIZONA GAME AND FISH DEPARTMENT
5000 W CAREFREE HIGHWAY
PHOENIX,AZ86322 		86-6004791 STATE OF AZ 111,111 0 N/A N/A WILDLIFE MANAGEMENT
(2) ARKANSAS GAME AND FISH COMMISSION
PO BOX 316
JASPER,AR72641 		71-0562360 STATE OF AR 6,000 0 N/A N/A HABITAT STEWARDSHIP
(3) ASPEN LEAF FENCING LLC
411 FOX CREEK ROAD
LARAMIE,WY82070 		99-9999999   18,057 0 N/A N/A WILDLIFE MANAGEMENT
(4) BOB MARSHALL WILDERNESS FOUNDATION
PO BOX 190688
HUNGRY HORSE,MT59919 		31-1597921 501(C)(3) 22,808 0 N/A N/A HABITAT STEWARDSHIP
(5) BORDEN COUNTY SHOOTING TEAM
PO BOX 92
GAIL,TX79738 		000000000   8,545 0 N/A N/A HUNTING HERITAGE
(6) BUFFALO BILL MEMORIAL ASSOCIATION
720 SHERIDAN AVE
CODY,WY82414 		83-0180403 501(C)(3) 47,718 0 N/A N/A WILDLIFE MANAGEMENT
(7) BURLESON COUNTY 4-H SHOOTING SPORTS
100 BUCK STREET STE 105
CALDWELL,TX77836 		000000000 501(C)(3) 11,000 0 N/A N/A HUNTING HERITAGE
(8) BURLESON COUNTY YOUTH DEVELOPMENT
3114 COUNTY ROAD 120
CALDWELL,TX77836 		000000000 501(C)(3) 13,000 0 N/A N/A HUNTING HERITAGE
(9) BUTTE SOIL AND WATER CONSERVATION DISTRICT
125 S WATER ST
ARCO,ID83213 		82-0233828 STATE OF ID 19,017 0 N/A N/A WILDLIFE MANAGEMENT
(10) CALIFORNIA INLAND EMPIRE COUNCIL
2351 W LUGONIA AVE SUITE F
REDLAND,CA92374 		95-1744530 501(C)(3) 6,000 0 N/A N/A HUNTING HERITAGE
(11) CALIFORNIA MILITARY DEPARTMENT
CAMP ROBERT HEADQUARTERS
CAMP ROBERTS,CA93451 		000000000 STATE OF CA 21,384 0 N/A N/A HABITAT STEWARDSHIP
(12) CARSON VALLEY YOUTH SHOOTING SPORTS
PO BOX 563
MINDEN,NV89423 		84-4963536 501(C)(3) 5,913 0 N/A N/A HUNTING HERITAGE
(13) CHFC FOUNDATION
PO BOX 988
PARAMOUNT,CA90221 		81-4182304 501(C)(3) 7,500 0 N/A N/A HUNTING HERITAGE
(14) CHRISTIAN OUTDOOR MINISTRY EXPERIENCE
2318 W CR 600 N
HARTFORD CITY,IN47348 		81-2810831 501(C)(3) 10,000 0 N/A N/A HUNTING HERITAGE
(15) CLEARWATER BASIN COLLABORATIVE
1626 N 6TH ST
LEWISTON,ID83501 		000000000   40,560 0 N/A N/A WILDLIFE MANAGEMENT
(16) COAL COUNTRY CLAY CRUSHERS INC
PO BOX 281
LYRONS,IN47443 		000000000 501(C)(3) 8,000 0 N/A N/A HUNTING HERITAGE
(17) COLORADO PARKS AND WILDLIFE
711 INDEPENDENT AVE
GRAND JUNCTION,CO81505 		84-0644739 STATE OF CO 281,719 0 N/A N/A HABITAT STEWARDSHIP
(18) CONGRESSIONAL SPORTSMEN'S FOUNDATION
110 NORTH CAROLINA AVENUE SOUTHEAST
WASHINGTON,DC20003 		52-1686163 501(C)(3) 64,500 0 N/A N/A HUNTING HERITAGE
(19) CONNELL GUN CLUB
PO BOX 1121
CONNELL,WA99326 		91-6057895 501(C)(7) 5,500 0 N/A N/A HUNTING HERITAGE
(20) CONSERVATION LEADERS FOR TOMORROW
PO BOX 9
DUNDEE,IL60118 		36-2519612 501(C)(3) 42,500 0 N/A N/A HUNTING HERITAGE
(21) COWLITZ COUNTY NOXIOUS WEED CONTROL BOARD
207 4TH AVE N
KELSO,WA98626 		91-6001310 COWLITZ COUNTY 9,846 0 N/A N/A HABITAT STEWARDSHIP
(22) CROSS THE DIVIDE
PO BOX 629
SILVERDALE,WA98383 		30-0745582 501(C)(3) 11,695 0 N/A N/A HUNTING HERITAGE
(23) DEER PARK ARCHERY
29920 N SPOTTED RD
DEER PARK,WA99006 		000000000   6,000 0 N/A N/A HUNTING HERITAGE
(24) DOIBLM
3106 PIERCE PARKWAY
SPRINGFIELD,OR97477 		84-0437540 US GOVT 111,243 0 N/A N/A HABITAT STEWARDSHIP
(25) DON MCGEE
3613 HARTFORD AVE
BUTTE,MT59701 		99-9999999   11,550 0 N/A N/A HABITAT STEWARDSHIP
(26) EASTBROOK HIGH SCHOOL
560 S 900 E
MARION,IN46953 		35-1103811 STATE OF IN 6,000 0 N/A N/A HUNTING HERITAGE
(27) EASTERN BAND OF CHEROKEE INDIANS
PO BOX 1747
CHEROKEE,NC28719 		56-0572090   10,000 0 N/A N/A HUNTING HERITAGE
(28) EFM INVESTMENTS AND ADVISORY
721 NW 9TH AVE STE 230
PORTLAND,OR97209 		20-2422979   18,650 0 N/A N/A HABITAT STEWARDSHIP
(29) FAMILY & MORAL WELFARE RECREATION
BUILDING 238 CALIFORNIA AVE
JOLON,CA93928 		000000000 US GOVT 5,500 0 N/A N/A HUNTING HERITAGE
(30) FIRST HUNT FOUNDATION INC
2965 HIGHWAY 162
KAMIAH,ID83536 		47-3946789 501(C)(3) 40,000 0 N/A N/A HUNTING HERITAGE
(31) FRIENDS OF MAKOSHIKA
PO BOX 1242
GLENDIVE,MT59330 		81-0464014 501(C)(3) 9,825 0 N/A N/A HUNTING HERITAGE
(32) FT RILEY CONSERVATION DIVISION
BLDG 4007 PERSHING COURT
FT RILEY,KS66442 		48-0628034 US GOVT 9,770 0 N/A N/A HABITAT STEWARDSHIP
(33) HANDS OF A SPORTSMAN
9820 CASTOR RD
SALISBURY,NC28146 		81-1174987 501(C)(3) 13,182 0 N/A N/A HUNTING HERITAGE
(34) HEART OF OREGON CORPS
PO BOX 279
BEND,OR97709 		93-1303879 501(C)(3) 5,102 0 N/A N/A HABITAT STEWARDSHIP
(35) HEART OF THE ROCKIES INITIATIVE
120 HICKORY ST SUITE B
MISSOULA,MT59804 		46-3635624 501(C)(3) 5,419 0 N/A N/A HABITAT STEWARDSHIP
(36) HOT SPRINGS COUNTY 4-H SHOOTING SPORTS
328 ARAPAHOE STREET
THERMOPOLIS,WY82443 		000000000 501(C)(3) 9,240 0 N/A N/A HUNTING HERITAGE
(37) IDAHO DEPARTMENT OF FISH & GAME
4279 COMMERCE CIRCLE
IDAHO FALLS,ID83401 		00-0187208 STATE OF ID 222,500 0 N/A N/A WILDLIFE MANAGEMENT
(38) ILLINOIS CONSERVATION FOUNDATION
1 NATURAL RESOURCES WAY
SPRINGFIELD,IL62702 		37-1340071 501(C)(3) 125,000 0 N/A N/A HUNTING HERITAGE
(39) JACK CREEK PRESERVE FOUNDATION
1206 JACK CREEK ROAD
ENNIS,MT59729 		20-2214684 501(C)(3) 10,597 0 N/A N/A HABITAT STEWARDSHIP
(40) JACKSON COUNTY FORESTY & PARKS
W9790 AIRPORT ROAD
BLACK RIVER FALLS,WI54615 		39-6005703 JACKSON COUNTY 13,000 0 N/A N/A HABITAT STEWARDSHIP
(41) KELSO HIGH SCHOOL FFA TRAP
1904 ALLEN STREET
KELSO,WA98626 		91-6008403 501(C)(3) 13,500 0 N/A N/A HUNTING HERITAGE
(42) KENTUCKY DEPARTMENT OF FISH AND WILDLIFE RESOURCES
1 SPORTMANS LANE
FRANKFURT,KY40601 		61-0600439 STATE OF KY 224,626 0 N/A N/A HABITAT STEWARDSHIP
(43) KENTUCKY DIVISION OF FORESTRY
300 SOWER BLVD 4TH FLOOR
FRANKFORT,KY40601 		61-0600439 STATE OF KY 10,500 0 N/A N/A HABITAT STEWARDSHIP
(44) LAHONTAN VALLEY CLAYBREAKERS
PO BOX 6042
FALLON,NV89407 		80-0157393 501(C)(3) 6,000 0 N/A N/A HUNTING HERITAGE
(45) LAKE COUNTY 4H SHOOTING SPORTS
300 THIRD AVE NW
RONAN,MT59864 		000000000 501(C)(3) 9,065 0 N/A N/A HUNTING HERITAGE
(46) LAWARD 4H RIFLE CLUB
1709 CR 429
LOLITA,TX77971 		000000000 501(C)(3) 6,100 0 N/A N/A HUNTING HERITAGE
(47) LEMON GROVE ROD & GUN CLUB
PO BOX 1089
ALPINE,CA91903 		000000000   9,000 0 N/A N/A HUNTING HERITAGE
(48) LIGHTNING BOLT CATTLE COMPANY
73668 IMNAHA HIGHWAY
JOSEPH,OR97846 		38-3859077   45,000 0 N/A N/A WILDLIFE MANAGEMENT
(49) MAISON T ORTIZ YOUTH OUTDOOR SKILLS CAMP
4790 CAUGHLIN PARKWAY 753
RENO,NV89519 		81-4941102 501(C)(3) 10,000 0 N/A N/A HUNTING HERITAGE
(50) MAYVILLE FRIENDS OF CAMP INC
N10509 KAPFL RD
LOMIRA,WI53048 		93-2762523 501(C)(3) 6,800 0 N/A N/A HUNTING HERITAGE
(51) MINNESOTA DEPARTMENT OF NATURAL RESOURCES
402 MAIN STREET SOUTH
KARLSTAD,MN56732 		41-6007162 STATE OF MN 30,336 0 N/A N/A HABITAT STEWARDSHIP
(52) MONTANA CONSERVATION FUND
PO BOX 8600
KALISPELL,MT59904 		92-1250306 501(C)(3) 10,000 0 N/A N/A HUNTING HERITAGE
(53) MONTANA DEPARTMENT OF FISH WILDLIFE & PARKS
PO BOX 200701
HELENA,MT59620 		81-0302402 STATE OF MT 316,047 0 N/A N/A HABITAT STEWARDSHIP
(54) MONTANA OUTFITTERS AND GUIDES EDUCATION INSTITUTE
2021 11TH AVENUE STE 12
HELENA,MT59601 		84-1424925 501(C)(3) 10,000 0 N/A N/A HUNTING HERITAGE
(55) MONTANA WILDERNESS SCHOOL
PO BOX 1183
BOZEMAN,MT59771 		46-4371734 501(C)(3) 10,000 0 N/A N/A HUNTING HERITAGE
(56) MORROW SOIL & WATER CONSERVATION DISTRICT
PO BOX 127
HEPPNER,OR97836 		93-0797719 MORROW COUNTY 12,800 0 N/A N/A WILDLIFE MANAGEMENT
(57) NATIONAL FOREST FOUNDATION
BUILDING 27 ST 3 FORT MISSOULA ROAD
MISSOULA,MT59804 		52-1786332 501(C)(3) 18,854 0 N/A N/A HABITAT STEWARDSHIP
(58) NATIONAL WILD TURKEY FEDERATION
PO BOX 530
EDGEFIELD,SC29824 		57-0564993 501(C)(3) 92,232 0 N/A N/A HABITAT STEWARDSHIP
(59) NATURE AND COMMUNITY
1814 RICKEY CANYON RD
RICE,WA99167 		88-3860646 501(C)(3) 7,323 0 N/A N/A HUNTING HERITAGE
(60) NATURE CONSERVANCY
PO BOX 107
OVANDO,MT59854 		53-0242652 501(C)(3) 33,443 0 N/A N/A HABITAT STEWARDSHIP
(61) NEVADA DEPARTMENT OF WILDLIFE
1218 N ALPHA ST
ELY,NV89301 		88-0400555 STATE OF NV 116,276 0 N/A N/A HABITAT STEWARDSHIP
(62) ONE MONTANA
280 W KAGY BLVD STE D233
BOZEMAN,MT59715 		84-1645549 501(C)(3) 75,000 0 N/A N/A HUNTING HERITAGE
(63) OREGON DEPARTMENT OF FISH AND WILDLIFE
73471 MYTINGER LN
PENDLETON,OR97801 		93-0655103 STATE OF OR 61,054 0 N/A N/A HABITAT STEWARDSHIP
(64) OREGON WILDLIFE FOUNDATION
2337 NW YORK ST 201 C
PORTLAND,OR97210 		93-0797904 501(C)(3) 80,000 0 N/A N/A WILDLIFE MANAGEMENT
(65) OUTDOORS FOR OUR HEROES
13830 LOREECE LANE SW
TENINO,WA98589 		81-1974750 501(C)(3) 10,000 0 N/A N/A HUNTING HERITAGE
(66) PASS IT ON - OUTDOOR MENTORS INC
PO BOX 48101
WICHITA,KS67201 		20-5044499 501(C)(3) 13,750 0 N/A N/A HUNTING HERITAGE
(67) PENNINGTON COUNTY
3607 CAMBELL STREET
RAPID CITY,SD57702 		46-6000381 PENNINGTON COUNTY 20,000 0 N/A N/A HABITAT STEWARDSHIP
(68) PENNSYLVANIA GAME COMMISSION
2001 ELMERTON AVENUE
HARRISBURG,PA17110 		25-1901045 STATE OF PA 582,300 0 N/A N/A LAND PROTECTION
(69) PHEASANTS FOREVER
228 N OSBORNE
JANESVILLE,WI54548 		41-1429149 501(C)(3) 232,893 0 N/A N/A HABITAT STEWARDSHIP
(70) PIKES PEAK GUN CLUB YOUTH SHOOTING TEAM
450 S FRANCEVILLE COAL MINE RD
COLORADO SPRINGS,CO80929 		000000000 501(C)(3) 5,090 0 N/A N/A HUNTING HERITAGE
(71) PRESTON RANCH
PO BOX 537
WILLITS,CA95490 		68-0109636   5,759 0 N/A N/A HABITAT STEWARDSHIP
(72) PROPERTY AND ENVIRONMENT RESEARCH CENTER
2048 ANALYSIS DRIVE STE A
BOZEMAN,MT59718 		81-0393444 501(C)(3) 40,000 0 N/A N/A WILDLIFE MANAGEMENT
(73) REGENTS OF THE UNIVERSITY OF CALIFORNIA
8 MULFORD HALL 130 HILGARD WAY
BERKELEY,CA95605 		94-6002123 501(C)(3) 26,049 0 N/A N/A WILDLIFE MANAGEMENT
(74) ROCKY MOUNTAIN WILD
1536 WYNKOOP STREET STE 900
DENVER,CO80202 		84-1512852 501(C)(3) 18,731 0 N/A N/A WILDLIFE MANAGEMENT
(75) SACRED CEDARS WILDERNESS SCHOOL
231 N THIRD AVE 105
SANDPOINT,ID83864 		000000000   5,220 0 N/A N/A HUNTING HERITAGE
(76) SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT
PO BOX 52025
PHOENIX,AZ850722025 		86-6000727 STATE OF AZ 124,700 0 N/A N/A HABITAT STEWARDSHIP
(77) SAN DIEGO-IMPERIAL COUNCIL BOY SCOUTS OF AMERICA
1207 UPAS ST
SAN DIEGO,CA92103 		95-1643983 501(C)(3) 5,145 0 N/A N/A HUNTING HERITAGE
(78) SAWYER MEMORIAL TRUST
PO BOX 221
DEADWOOD,SD57732 		46-6062080 501(C)(3) 9,733 0 N/A N/A HABITAT STEWARDSHIP
(79) SISKIYOU COUNTY FISH AND GAME COMMISSION
857 N MAIN
YREKA,CA96097 		77-0227552 501(C)(4) 39,996 0 N/A N/A HABITAT STEWARDSHIP
(80) SKAMANIA COUNTY TREASURER
PO BOX 369
STEVENSON,WA98648 		91-6001363 SKAMANIA COUNTY 24,973 0 N/A N/A HABITAT STEWARDSHIP
(81) SOUTH DAKOTA DEPARTMENT OF GAME FISH AND PARKS
4130 ADVENTURE TRAIL
RAPID CITY,SD57702 		46-6000364 STATE OF SD 145,935 0 N/A N/A WILDLIFE MANAGEMENT
(82) SOUTHERN APPALACHIAN HIGHLANDS CONSERVANCY
32 MERRIMON AVE
ASHEVILLE,NC28801 		62-1098890 501(C)(3) 250,000 0 N/A N/A LAND PROTECTION
(83) STEPHENS COUNTY 4-H SHOOTING SPORTS
2622 HWY 180 E
BRECKENRIDGE,TX76424 		000000000 501(C)(3) 11,000 0 N/A N/A HUNTING HERITAGE
(84) STILLWATER VALLEY WATERSHED COUNCIL
PO BOX 112
ABSAROKEE,MT59001 		90-0641225 501(C)(3) 9,815 0 N/A N/A HABITAT STEWARDSHIP
(85) SWVA SPORTSMEN INC
PO BOX 269
VANSANT,VA24656 		46-2053795 501(C)(3) 45,013 0 N/A N/A HABITAT STEWARDSHIP
(86) TACOMA SPORTSMEN'S CLUB
16409 CANYON RD E
PUYALLUP,WA98375 		91-0435648 501(C)(3) 50,000 0 N/A N/A HUNTING HERITAGE
(87) TENNESSEE WILDLIFE RESOURCES AGENCY
3030 WILDLIFE WAY
MORRISTOWN,TN37814 		62-1806324 STATE OF TN 358,655 0 N/A N/A LAND PROTECTION
(88) TENTH STREET BOOSTERS
7204 27TH AVE NE
MARYSVILLE,WA98271 		68-0545109 501(C)(3) 6,275 0 N/A N/A HUNTING HERITAGE
(89) TEXAS WILDLIFE ASSOCIATION FOUNDATION
664 FM 1102
NEW BRAUNFELS,TX78132 		74-2605516 501(C)(3) 12,882 0 N/A N/A HUNTING HERITAGE
(90) UNITED STATES FISH AND WILDLIFE SERVICE
721 E MAIN ST STE 8
CHALLIS,ID83226 		84-1024566 US GOVT 72,186 0 N/A N/A HABITAT STEWARDSHIP
(91) UNIVERSITY OF IDAHO 4H YOUTH DEVELOPMENT
875 PERIMETER DRIVE
MOSCOW,ID83844 		000000000 501(C)(3) 7,500 0 N/A N/A HUNTING HERITAGE
(92) UNIVERSITY OF TEXAS AT AUSTIN
2 TORRINGTON LANE
THE HILLS,TX70738 		74-6000203 STATE OF TX 10,000 0 N/A N/A HUNTING HERITAGE
(93) UNIVERSITY OF WYOMING
1000 EAST UNIVERSITY AVE
LARAMIE,WY82071 		83-6000331 STATE OF WY 53,233 0 N/A N/A WILDLIFE MANAGEMENT
(94) USDA FOREST SERVICE
PO BOX 6200-09
PORTLAND,OR982286200 		72-0564834 US GOVT 1,100,022 0 N/A N/A HABITAT STEWARDSHIP
(95) UTAH DEPARTMENT OF NATURAL RESOURCES
PO BOX 146301
SALT LAKE CITY,UT84114 		87-6000545 STATE OF UT 1,693,707 0 N/A N/A LAND PROTECTION
(96) VIRGINIA DEPARTMENT OF WILDLIFE RESOURCES
1796 HIGHWAY 16
MARION,VA24354 		46-2053795 STATE OF VA 17,000 0 N/A N/A HABITAT STEWARDSHIP
(97) WARRIORS & QUIET WATERS FOUNDATION
351 EVERGREEN DR STE A
BOZEMAN,MT59715 		20-8837637 501(C)(3) 28,416 0 N/A N/A HUNTING HERITAGE
(98) WASHINGTON DEPARTMENT OF FISH AND WILDLIFE
1130 WEST UNIVERSITY WAY
ELLENSBURG,WA98926 		94-1632572 STATE OF WA 134,740 0 N/A N/A HABITAT STEWARDSHIP
(99) WASHINGTON STATE YOUTH CONSERVATION CAMPS
26213 13TH AVE CRT E
SPANAWAY,WA98387 		82-1292993 501(C)(3) 8,000 0 N/A N/A HUNTING HERITAGE
(100) WEST VIRGINIA DEPARTMENT OF NATURAL RESOURCES
1625 EVANSDALE DRIVE
MORGANTOWN,WV26506 		55-6000763 STATE OF WV 45,000 0 N/A N/A WILDLIFE MANAGEMENT
(101) WESTERN ASSOCIATION OF FISH & WILDLIFE AGENCIES
PO BOX 190150
BOISE,ID83719 		82-0329350 501(C)(4) 100,000 0 N/A N/A WILDLIFE MANAGEMENT
(102) WHITE MOUNTAIN CLAY BUSTERS
PO BOX 234
PINE TOP,AZ85935 		86-0602528 501(C)(3) 7,500 0 N/A N/A HUNTING HERITAGE
(103) WICKENBURG CHRISTIAN ACADEMY
260 W YAVAPAI ST
WICKENBURG,AZ85390 		86-0497591 501(C)(3) 6,450 0 N/A N/A HUNTING HERITAGE
(104) WILDLIFE MANAGEMENT INSTITUTE
4426 VT ROUTE 215 N
CABOT,VT05647 		53-0196629 501(C)(3) 100,000 0 N/A N/A WILDLIFE MANAGEMENT
(105) WILLOW CREEK OUTDOORZ
5400 NORD HWY
CHICO,CA95973 		82-3995565   10,000 0 N/A N/A HABITAT STEWARDSHIP
(106) WISCONSIN DEPARTMENT OF NATURAL RESOURCES
2984 SHAWANO AVE
GREEN BAY,WI54313 		39-6006436 STATE OF WI 125,030 0 N/A N/A WILDLIFE MANAGEMENT
(107) WYLDLIFE FUND
PO BOX 890
BUFFALO,WY82834 		83-2290091 501(C)(3) 5,574 0 N/A N/A HABITAT STEWARDSHIP
(108) WYOMING COMMUNITY FOUNDATION
1472 N 5TH ST
LARAMIE,WY82072 		83-0287513 501(C)(3) 7,000 0 N/A N/A HUNTING HERITAGE
(109) WYOMING DISABLED HUNTERS ORGANIZATION
PO BOX 2232
CODY,WY82414 		26-3204990 501(C)(3) 10,000 0 N/A N/A HUNTING HERITAGE
(110) WYOMING GAME & FISH DEPARTMENT
PO BOX 67
JACKSON,WY83001 		83-0208667 STATE OF WY 175,857 0 N/A N/A HABITAT STEWARDSHIP
(111) WYOMING WILD SHEEP FOUNDATION
2 TILDEN TRAIL
CODY,WY82414 		83-0264363 501(C)(3) 10,000 0 N/A N/A HUNTING HERITAGE
(112) YOUTH OUTDOORS UNLIMITED
PO BOX 1656
MOSES LAKE,WA98837 		27-4600607 501(C)(3) 11,500 0 N/A N/A HUNTING HERITAGE
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
97
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
15
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) WILDLIFE LEADERSHIP AWARD 5 25,000 0 N/A N/A
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: ORGANIZATIONAL GRANTS: RMEF AWARDS GRANTS TO APPLICANTS TO COMPLETE HABITAT ENHANCEMENT, WILDLIFE MANAGEMENT, LAND CONSERVATION AND ACCESS, RESEARCH AND HUNTING HERITAGE PROJECTS. APPLICANTS SUBMIT A PROPOSAL THAT DETAILS THE SPECIFIC WORK TO BE COMPLETED. RMEF STAFF AND COORDINATING EXTERNAL PARTNERS, WHEN DEEMED APPROPRIATE, REVIEW THE PROPOSALS AND ASSESS THE BENEFITS TO ELK, OTHER WILDLIFE, THEIR HABITAT AND OUR HUNTING HERITAGE. RMEF GRANTS REQUIRE ACCOUNTABILITY OF WORK COMPLETION THROUGH COMPLETION REPORTS, PHOTO DOCUMENTATION OR OTHER MEANS. SCHOLARSHIPS: AT THE TIME OF APPLICATION, RMEF REQUIRES A VERIFICATION SIGNED BY THE APPLICANT'S DEPARTMENT HEAD OR CHAIRPERSON INDICATING ENROLLMENT IN THE UNIVERSITY'S WILDLIFE CURRICULUM, CLASS STANDING OF JUNIOR OR SENIOR, AND STUDENT'S GRADE POINT AVERAGE. TWO LETTERS OF RECOMMENDATION ARE REQUIRED WITH THE APPLICATION, WHICH SHOULD FOCUS ON THE APPLICANT'S LEADERSHIP QUALITIES. DUE TO AN INCREASE IN STUDENTS RECEIVING EDUCATION REMOTELY VIA THE INTERNET, RMEF ALLOWS LETTERS OF RECOMMENDATION FROM EMPLOYERS AND VOLUNTEER SUPERVISORS. ONCE A SCHOLARSHIP IS AWARDED, AND BEFORE FUNDS ARE DISBURSED, A SECOND UNIVERSITY VERIFICATION SIGNED BY THE STUDENT'S FACULTY ADVISOR AND DEPARTMENT HEAD CONFIRMING THE STUDENT'S ENROLLMENT FOR THE UPCOMING PERIOD IS REQUIRED.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1R KYLE WEAVER
PRESIDENT & CEO 		(i)

(ii)		 513,620
-------------
0 		78,750
-------------
0 		0
-------------
0 		17,164
-------------
0 		29,574
-------------
0 		639,108
-------------
0 		0
-------------
0
2SHANE CRONK
CFO / TREASURER 		(i)

(ii)		 253,320
-------------
0 		16,250
-------------
0 		0
-------------
0 		13,813
-------------
0 		29,574
-------------
0 		312,957
-------------
0 		0
-------------
0
3STEVE DECKER
CHIEF REVENUE OFFICER 		(i)

(ii)		 238,849
-------------
0 		21,250
-------------
0 		0
-------------
0 		12,559
-------------
0 		11,922
-------------
0 		284,580
-------------
0 		0
-------------
0
4GRANT PARKER
GENERAL COUNSEL/SECRETARY 		(i)

(ii)		 188,890
-------------
0 		1,250
-------------
0 		0
-------------
0 		9,813
-------------
0 		23,403
-------------
0 		223,356
-------------
0 		0
-------------
0
5RODNEY TRIEPKE
MANAGING DIRECTOR OF IT 		(i)

(ii)		 186,164
-------------
0 		1,250
-------------
0 		0
-------------
0 		9,813
-------------
0 		16,615
-------------
0 		213,842
-------------
0 		0
-------------
0
6CASEY CLINE
CONTROLLER 		(i)

(ii)		 151,714
-------------
0 		1,250
-------------
0 		35,901
-------------
0 		18,062
-------------
0 		16,615
-------------
0 		223,542
-------------
0 		30,000
-------------
0
7BLAKE HENNING
CHIEF CONSERVATION OFFICER 		(i)

(ii)		 175,680
-------------
0 		1,250
-------------
0 		0
-------------
0 		9,313
-------------
0 		11,922
-------------
0 		198,165
-------------
0 		0
-------------
0
8JENNIFER DOHERTY MNG DIR
OF MISSION OPERATIONS 		(i)

(ii)		 140,266
-------------
0 		1,250
-------------
0 		0
-------------
0 		7,327
-------------
0 		29,574
-------------
0 		178,417
-------------
0 		0
-------------
0
9KIRK MURPHY
DIR. OF FIELD OPERATIONS - NW 		(i)

(ii)		 140,690
-------------
0 		1,250
-------------
0 		0
-------------
0 		7,662
-------------
0 		23,403
-------------
0 		173,005
-------------
0 		0
-------------
0
10RIZA LESSER MNG DIR
OF MARKETING AND COMMUNICATIONS 		(i)

(ii)		 149,899
-------------
0 		1,250
-------------
0 		0
-------------
0 		7,489
-------------
0 		1,000
-------------
0 		159,638
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 4B IN 2024, THE ORGANIZATION CONTRIBUTED $10,000 TO CASEY CLINE'S 457(F). $35,901 WAS DISTRIBUTED FROM CASEY CLINE'S PLAN IN 2024 AND INCLUDED IN W-2 WAGES. SCHEDULE J, PART II THE AMOUNTS REPORTED FOR CASEY CLINE IN COLUMN (F) ARE INCLUDED IN B(III) AS OTHER REPORTABLE COMPENSATION. THESE AMOUNTS ARE A PAYOUT OF THE 457F PLAN AND WERE INCLUDED IN COLUMN (C) OF PREVIOUSLY FILED FORMS 990.
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) RANDY NEWBERG PAST BOARD MEMBER WITH MORE THAN 35% CONTROL OF ENTITY WITH OWNERSHIP OF JV 3,166,666 INVESTMENT IN LLC   No
(2) RANDY NEWBERG PAST BOARD MEMBER WITH MORE THAN 35% CONTROL OF RELATED ENTITY 55,000 SPONSORSHIP   No
(3) RANDY NEWBERG PAST BOARD MEMBER WITH MORE THAN 35% CONTROL OF RELATED ENTITY 42,000 SPONSORSHIP AND EXPENDITURES WITH RELATED ENTITY   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 14 277,238 AVG ON RECEIPT
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		X 3 12,762,000 APPRAISAL
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
3
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
Yes
 
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS WAS USED IN PART I.
PART I, LINE 32B: NONCASH CONTRIBUTIONS IN THE FORM OF REAL ESTATE ARE SOMETIMES SOLD BY UTILIZING THE SERVICES OF A REAL ESTATE AGENT.
Schedule M (Form 990) (2024)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE OF THE BOARD HAS THE AUTHORITY TO ACT ON BEHALF OF THE ENTIRE BOARD WHEN THE ENTIRE BOARD IS NOT IN SESSION. HOWEVER, THIS AUTHORITY EXCLUDES THE ABILITY TO CHANGE ARTICLES OF INCORPORATION, CORPORATE BYLAWS, AND APPROVE DISSOLUTION, MERGER, OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATIONS ASSETS. THE AUTHORITY ALSO EXCLUDES THE ABILITY TO REMOVE A BOARD MEMBER FROM SERVICE.
FORM 990, PART VI, SECTION A, LINE 2 CHARLIE DECKER AND STEVE DECKER HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 4 IN DECEMBER 2024, THE BYLAWS WERE AMENDED TO: -REDUCE THE MAXIMUM NUMBER OF VOTING MEMBERS FROM 19 TO 17. -ELIMINATE THE AWARDS, RESOURCE AND MISSION ADVANCEMENT COMMITTEES. ALL OBLIGATIONS AND AUTHORITY PREVIOUSLY GRANTED OR DELEGATED TO THE AWARDS, RESOURCE OR MISSION ADVANCEMENT COMMITTEES, OR ANY COMMITTEES THAT THESE COMMITTEES HAVE SUPERSEDED, WILL NOW BE HANDLED BY THE FULL BOARD OR THE EXECUTIVE COMMITTEE. -REDUCE THE NUMBER OF AT-LARGE MEMBERS OF THE EXECUTIVE COMMITTEE FROM FIVE (5) TO THREE (3) WILL TAKE EFFECT ON JANUARY 1, 2026.
FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S INDEPENDENT ACCOUNTANT PREPARES THE FORM 990 BASED ON INFORMATION PROVIDED BY MANAGEMENT. AFTER PREPARATION OF THE 990, A REVIEW IS CONDUCTED BY MANAGEMENT. THE RETURN IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING. EACH BOARD MEMBER HAS THE OPPORTUNITY TO PARTICIPATE IN THE REVIEW CONDUCTED BY MANAGEMENT, AND PRESENT ANY QUESTIONS OR COMMENTS.
FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, BUSINESS PROFESSIONALS WHO SERVE ON BOARD COMMITTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE OR UPDATE ANNUALLY THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. EACH BOARD MEMBER ANNUALLY SIGNS A CODE OF ETHICS AND OATH OF OFFICE FORM. INSIDERS MUST AVOID ANY ACTUAL OR APPARENT CONFLICTS OF INTEREST, OR SHALL APPROPRIATELY MANAGE THE CONFLICT OR APPARENT CONFLICT THROUGH DISCLOSURE AND RECUSAL. THE CONFLICTED PARTY OR POTENTIAL CONFLICTED PARTY SHALL RECUSE HIM OR HERSELF FROM ANY DISCUSSION AND VOTING ON THE MATTER. IN ADDITION, OTHER TECHNIQUES SHALL BE USED AS NECESSARY TO ENSURE THAT THE LETTER AND SPIRIT OF THIS CONFLICT OF INTEREST POLICY ARE FOLLOWED. ACTUAL OR APPARENT CONFLICTS OF INTEREST MAY OCCUR BECAUSE PERSONS ASSOCIATED WITH RMEF MAY HAVE MULTIPLE INTERESTS AND AFFILIATIONS, AND VARIOUS POSITIONS OF RESPONSIBILITY. IT IS POSSIBLE THAT AN INDIVIDUAL MAY OWE DUTIES OF LOYALTY TO MORE THAN ONE ORGANIZATION. NONETHELESS, ANY CONFLICT OF INTEREST, OR SITUATIONS POTENTIALLY INVOLVING CONFLICTS OF INTEREST, SHALL BE FULLY DISCLOSED, AND SHALL BE MANAGED SO THAT THE INTEGRITY, REPUTATION AND TAX EXEMPT TAX STATUS OF RMEF WILL BE MAINTAINED, INCLUDING RECUSAL OF THE CONFLICTED PARTY FROM CONSIDERATION OF THE ISSUE. WHEN ENGAGING IN LAND AND EASEMENT TRANSACTIONS WITH INSIDERS, RMEF SHALL FOLLOW THIS CONFLICT OF INTEREST POLICY; DOCUMENT THAT THE PROJECT MEETS THE RMEF'S MISSION; FOLLOW ALL TRANSACTION POLICIES AND PROCEDURES; AND ENSURE THAT THERE IS NO PRIVATE INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. FOR PURCHASES FROM AND SALES OF PROPERTY TO INSIDERS, RMEF SHALL OBTAIN A QUALIFIED INDEPENDENT APPRAISAL PREPARED IN COMPLIANCE WITH THE UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE BY A STATE-LICENSED OR STATE-CERTIFIED APPRAISER WHO HAS VERIFIABLE CONSERVATION EASEMENT OR CONSERVATION REAL ESTATE EXPERIENCE. ADDITIONALLY, WHEN SELLING PROPERTY TO INSIDERS, THE RMEF SHALL WIDELY MARKET THE PROPERTY IN A MANNER SUFFICIENT TO ENSURE THAT THE PROPERTY IS SOLD AT OR ABOVE FAIR MARKET VALUE AND TO AVOID THE REALITY OR PERCEPTION THAT THE SALE INAPPROPRIATELY BENEFITED AN INSIDER. ANY RMEF STAFF MEMBERS INVOLVED IN A CONFLICT OF INTEREST, POTENTIAL CONFLICT OF INTEREST, OR APPEARANCE OF A CONFLICT OF INTEREST, WILL DISCLOSE THIS INFORMATION TO HIS OR HER SUPERVISOR, AS WELL AS RMEF'S DIRECTOR OF HUMAN RESOURCES AND GENERAL COUNSEL. THESE INDIVIDUALS, OR THEIR DELEGEES, WILL DETERMINE A RECOMMENDED COURSE OF ACTION CONSISTENT WITH THIS POLICY AND STANDARD OPERATING PROCEDURES. IF ANY INSIDER IS INVOLVED IN A CONFLICT OF INTEREST, POTENTIAL CONFLICT OF INTEREST, OR APPEARANCE OF A CONFLICT OF INTEREST, SUCH INSIDER WILL DISCLOSE THIS TO THE CHAIRMAN OF THE RMEF BOARD OF DIRECTORS AND RMEF'S GENERAL COUNSEL, WHO, ALONG WITH APPROPRIATE BOARD MEMBERS AND/OR STAFF, WILL DETERMINE A RECOMMENDED COURSE OF ACTION CONSISTENT WITH THIS POLICY AND STANDARD OPERATING PROCEDURES. THE GENERAL COUNSEL WILL REPORT CONFLICTS OF INTEREST AND RECOMMENDED COURSES OF ACTION TO THE RMEF AUDIT COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 15 IN ORDER TO ESTABLISH COMPENSATION FOR THE PRESIDENT & CEO, THE BOARD OF DIRECTORS REGULARILY CONDUCTS A COMPENSATION REVIEW. THE REVIEW CONSISTS OF FORM 990 OF OTHER ORGANIZATIONS AND AN INDEPENDENT CONSULTANT PERFORMING A COMPENSATION ANALYSIS. A WRITTEN EMPLOYMENT CONTRACT IS THEN EXECUTED AND APPROVED BY THE BOARD OF DIRECTORS. ANY DELIBERATION OR DISCUSSION IS DOCUMENTED IN THE MEETING MINUTES. THE COMPENSATION REVIEW FOR OTHER OFFICERS AND KEY EMPLOYEES CONSISTS OF SEVERAL SOURCES, INCLUDING FORM 990 OF OTHER ORGANIZATIONS AND MARKET ANALYSIS. INDEPENDENT CONSULTATION WAS LAST COMPLETED IN 2022. THE BOARD OF DIRECTORS CONTINUES TO REVIEW OTHER SOURCES REGULARLY.
FORM 990, PART VI, SECTION C, LINE 19 RMEF'S ARTICLES OF INCORPORATION, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE ALSO ON FILE WITH MOST SECRETARY OF STATES OFFICES AS PART OF RMEF'S CHARITABLE SOLICITATION COMPLIANCE. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC ON OUR WEB SITE, WWW.RMEF.ORG. IN ADDITION, RMEF'S FINANCIAL INFORMATION IS PUBLISHED ON CHARITY NAVIGATOR AND GUIDESTAR WEB SITES.
FORM 990, PART XI, LINE 9: LOSS ON SPLIT INTEREST AGREEMENT -54,730.
FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
ROCKY MOUNTAIN ELK FOUNDATION INC
 
Employer identification number

81-0421425
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) SLPA LLC
5705 GRANT CREEK RD STE B
MISSOULA,MT59808
88-2413792 		CONSERVATION MT 6,900,000 632,683 ROCKY MOUNTAIN ELK FOUNDATION INC
 










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)ROCKY MOUNTAIN ELK FND GROUP RETURN
5705 GRANT CREEK RD

MISSOULA,MT59808
36-3953351 		CONSERVATION MT 501(C)(3) LINE 12B, II ROCKY MOUNTAIN ELK FOUNDATION INC
 
Yes
 
(2)HUNT TO CONSERVE INC
5705 GRANT CREEK RD SUITE C

MISSOULA,MT59808
33-1980664 		CONSERVATION MT 501(C)(4)   ROCKY MOUNTAIN ELK FOUNDATION INC
 
Yes
 










For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) OUTDOOR CLASS LLC

5705 GRANT CREEK RD
MISSOULA,MT59808
86-1263083 		EDUCATION MT ROCKY MOUNTAIN ELK FOUNDATION INC
  		RELATED -180,297 2,389,399   No   Yes   62.420 %












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) CHARITABLE REMAINDER TRUST (2)

5705 GRANT CREEK RD
MISSOULA,MT59808
 TRUST MT N/A
 T         No












Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) ROCKY MOUNTAIN ELK FND GROUP RETURN

 C 25,237,191 ACTUAL
(2) OUTDOOR CLASS LLC

 D 239,032 ACTUAL




Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version: