﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-15T12:35:36-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>931675473</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RED ROCK ACCOUNTING SOLUTIONS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>189 BLARNEY BLVD</AddressLine1Txt>
        <CityNm>BUTTE</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>332324842</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LONE PEAK FILM INSTITUTE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LONE</BusinessNameControlTxt>
      <PhoneNum>8622159900</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 187</AddressLine1Txt>
        <CityNm>GALLATIN GATEWAY</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>597300187</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DANIEL CALIFF-GLICK</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>8622159900</PhoneNum>
      <SignatureDt>2026-09-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>LINSAY CARLSON</PreparerPersonNm>
      <PTIN>P01528923</PTIN>
      <PhoneNum>4062019120</PhoneNum>
      <PreparationDt>2026-09-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.LONEPEAKFILMFESTIVAL.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>169819</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>154449</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>12824</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>2546</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>6803</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-4257</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>163016</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>10000</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>110333</OtherExpensesTotalAmt>
      <TotalExpensesAmt>120333</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>42683</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>1</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>42684</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>1</BOYAmt>
        <EOYAmt>42684</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>1</BOYAmt>
        <EOYAmt>42684</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>1</BOYAmt>
        <EOYAmt>42684</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE LONE PEAK FILM INSTITUTE CHAMPIONS INSPIRING STORIES, BUILDS COMMUNITY, OFFERS MENTORSHIP, AND SUPPORTS LOCAL AND INDIGENOUS FILMMAKERS, ALL TO SPARK POSITIVE CHANGE AND CATALYZE ACTION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OUR FIRST EDITION OF THE LONE PEAK FILM FESTIVAL TOOK PLACE IN THE THIRD WEEKEND OF SEPTEMBER. BY OFFERING STORIES OF KINDNESS, PERSEVERANCE, RESILIENCE AND POSITIVE ACTION IN THE FACE OF INJUSTICE OR ADVERSE CIRCUMSTANCES, OUR GOAL WITH THE FESTIVAL IS TO CREATE SPACES WHERE PEOPLE CAN COME TOGETHER AND HONOR THE GOODNESS IN HUMANITY AND BUILD A NURTURING COMMUNITY. IT IS A COUNTERWEIGHT TO THE RELENTLESS NEGATIVITY OF THE MASS MEDIA, OFFERING COMPELLING AND WELL CRAFTED STORIES THAT ENTERTAIN AS MUCH AS THEY MOVE AND INSPIRE. BY BRINGING THESE STORIES TO A PLACE LIKE BIG SKY, OUR AIM WAS TO CONNECT THE FILMMAKERS, AND THE PERSPECTIVES THEY PROVIDE, WITH PEOPLE WHO CAN HELP THEM BUILD THEIR CAREERS AND EXPAND THE SOCIAL IMPACT OF THEIR FILMS, ALL WHILE CREATING AN EVENT THAT WILL BE ENTERTAINING AND WILL BRING THE COMMUNITY OF BIG SKY TOGETHER. WE WANTED TO CREATE OPPORTUNITIES FOR THE SPARKS OF HOPE OFFERED IN THESE STORIES TO BE FANNED INTO FLAMES THAT CAN MAKE A POSITIVE IMPACT LOCALLY AND ACROSS THE NATION.OUR FIRST FESTIVAL WAS A GREAT SUCCESS, REALIZING THIS VISION AND CREATING A FOUNDATION THAT WE CAN BUILD UPON AND GROW INTO THE FUTURE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>116445</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LONE PEAK FILM FELLOWSHIP IS A MENTORSHIP PROGRAM FOR EARLY STAGE MONTANA-BASED FILMMAKERS. THE FELLOWSHIP PROGRAM IS DESIGNED TO GIVE FILMMAKERS AS MUCH INSIGHT &amp; PERSPECTIVE AS POSSIBLE, WITH THE ULTIMATE GOAL OF ADVANCING SPECIFIC INDIVIDUAL PROJECTS. WE ARE NOT DIRECTLY PRODUCING THE FILMS FOR FILMMAKERS, BUT RATHER OFFERING THEM DIFFERENT TYPES OF RESOURCES AND GUIDANCE THAT HELP THEM TO ADVANCE THEIR OWN PROJECTS, FOSTER CAREER SUSTAINABILITY, AND ENCOURAGE SELF-DRIVEN INITIATIVE. THE FELLOWSHIP INCLUDES EDUCATIONAL OPPORTUNITIES, CAREER STRATEGY COUNSELING, FEEDBACK SESSIONS AND NETWORKING EVENTS THROUGHOUT THE LONE PEAK FILM FESTIVAL AND THE FOLLOWING YEAR. THE START OF OUR PROGRAM TAKES PLACE DURING THE LONE PEAK FILM FESTIVAL. IT INCLUDES A FILMMAKER RETREAT WITH PANELS, Q&amp;AS, SMALL GROUP EXERCISES AND AN OUTDOOR ACTIVITY. IN ADDITION TO OUR FILM FELLOWS, THERE WILL BE UP TO 17 ADDITIONAL PARTICIPATING FILMMAKERS WHOSE FILMS HAVE BEEN SELECTED FOR EXHIBITION AT OUR FESTIVAL. THIS CREATES OPPORTUNITY FOR OUR FELLOWS TO BUILD RELATIONSHIPS WITH MORE ESTABLISHED FILMMAKERS, AS OUR STANDARDS FOR FILM SELECTION ARE HIGH.BEYOND THE FESTIVAL, LPFI STAFF AND SELECT BOARD MEMBERS OFFER YEAR-ROUND MENTORSHIP FOR OUR FELLOWS WITH MONTHLY CALLS BUILT TO SUPPORT EACH OF THE FELLOWS' PROJECTS. WE WILL OFFER FEEDBACK ON GRANT APPLICATIONS, BUDGETS, SCRIPTS AND OUTLINES, FACILITATE INTRODUCTIONS TO PRODUCERS AND CREW, AND HOST GUEST MENTORS WHO CAN OFFER SPECIALIZED LEARNING OPPORTUNITIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>10000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>126445</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL CALIFF-GLICK</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAYNEE JONES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BAYARD DOMINICK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER NODELMAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RENE JONES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THAD BEATTY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>IVAN MACDONALD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JD HOCK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL WEINSTEIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BREAD AND BUTTER BOOKKEEPING</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>123 REMOVE SERVICES WAY</AddressLine1Txt>
          <CityNm>COLUMBIA FALLS</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59912</ZIPCd>
        </USAddress>
        <PhoneNum>4062608620</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>154449</CurrentTaxYearAmt>
        <TotalAmt>154449</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearAmt>154449</CurrentTaxYearAmt>
        <TotalAmt>154449</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearAmt>60000</CurrentTaxYearAmt>
        <TotalAmt>60000</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearAmt>15000</CurrentTaxYearAmt>
        <TotalAmt>15000</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearAmt>75000</CurrentTaxYearAmt>
        <TotalAmt>75000</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>79449</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>154449</CurrentTaxYearAmt>
        <TotalAmt>154449</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 2,546. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 6,803. GROSS PROFIT: -4,257. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 6,803. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 6,803.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: FILM FESTIVAL. AMOUNT: 109,878. DESCRIPTION: OFFICE. AMOUNT: 455. TOTAL TO FORM 990-EZ, LINE 16: 110,333.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>