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        <Desc>MISC EXPENSE</Desc>
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        <ProgramServicesAmt>953</ProgramServicesAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>11478</EOYAmt>
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      <GrantsPayableGrp>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <TotLiabNetAssetsFundBalanceGrp>
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      <ReconcilationRevenueExpnssAmt>102721</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
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      <OtherLandBuildingsGrp>
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      <RevenueSubtotalAmt>3692299</RevenueSubtotalAmt>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
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        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 8</AddressLine1Txt>
          <CityNm>ALVORD</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
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        </USAddress>
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      <RecipientTable>
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          <CityNm>SIOUX FALLS</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57105</ZIPCd>
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        <RecipientEIN>460233030</RecipientEIN>
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        <PurposeOfGrantTxt>CHS SHELTER FOR FAMILY SAFETY</PurposeOfGrantTxt>
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      <RecipientTable>
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        <RecipientEIN>426004211</RecipientEIN>
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        <PurposeOfGrantTxt>COMMUNITY AND RECREATION CENTER</PurposeOfGrantTxt>
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          <AddressLine1Txt>302 N MAIN ST</AddressLine1Txt>
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        <RecipientEIN>426004211</RecipientEIN>
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      <RecipientTable>
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          <AddressLine1Txt>207 BARTON AVE</AddressLine1Txt>
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        <RecipientEIN>426004592</RecipientEIN>
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      <RecipientTable>
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        <RecipientEIN>426004703</RecipientEIN>
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      <RecipientTable>
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      <RecipientTable>
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      <RecipientTable>
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        <USAddress>
          <AddressLine1Txt>402 MAIN ST</AddressLine1Txt>
          <CityNm>LITTLE ROCK</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <RecipientEIN>426004887</RecipientEIN>
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        <PurposeOfGrantTxt>OPERATING EXPENSES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
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          <AddressLine1Txt>310 S THIRD AVE</AddressLine1Txt>
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          <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <RecipientEIN>426005157</RecipientEIN>
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        <PurposeOfGrantTxt>OPERATING EXPENSES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
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          <BusinessNameLine1Txt>CROOKS VETERANS PARK</BusinessNameLine1Txt>
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          <CityNm>CROOKS</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
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        <RecipientEIN>931433603</RecipientEIN>
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        <PurposeOfGrantTxt>VETERANS PARK</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
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          <BusinessNameLine1Txt>FRIENDS OF BLOOD RUN</BusinessNameLine1Txt>
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          <AddressLine1Txt>1351 AIRPORT ROAD</AddressLine1Txt>
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          <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <PurposeOfGrantTxt>BLOOD RUN NHL CREEK CROSSING</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
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          <BusinessNameLine1Txt>FRIENDS OF DOON FOUNDATION</BusinessNameLine1Txt>
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          <AddressLine1Txt>PO BOX 6</AddressLine1Txt>
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      <RecipientTable>
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      <RecipientTable>
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          <CityNm>MONTEZUMA</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50171</ZIPCd>
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        <RecipientEIN>900397932</RecipientEIN>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>GOLF EVENT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>INWOOD FIRERESCUE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>601 S OAK</AddressLine1Txt>
          <CityNm>INWOOD</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51240</ZIPCd>
        </USAddress>
        <RecipientEIN>455255458</RecipientEIN>
        <CashGrantAmt>32900</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SCBA COMPRESSOR AND GEAR RACKS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LIL MUSTANGS CHILD CARE CENT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>309 S LINCOLN ST</AddressLine1Txt>
          <CityNm>GEORGE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51237</ZIPCd>
        </USAddress>
        <RecipientEIN>831385608</RecipientEIN>
        <CashGrantAmt>6607</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>ADDITIONAL ROOMS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LYON CO COMMUNITY CHILDCARE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2303 170TH ST</AddressLine1Txt>
          <CityNm>ALVORD</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51230</ZIPCd>
        </USAddress>
        <RecipientEIN>874085643</RecipientEIN>
        <CashGrantAmt>8687</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SECURITY CAMERAS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LYON COUNTY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>206 S 2ND AVE</AddressLine1Txt>
          <CityNm>ROCK RAPIDS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51246</ZIPCd>
        </USAddress>
        <RecipientEIN>426005158</RecipientEIN>
        <CashGrantAmt>118537</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>OPERATING EXPENSES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LYON COUNTY AG EXTENSION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>301 1ST AVENUE</AddressLine1Txt>
          <CityNm>ROCK RAPIDS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51246</ZIPCd>
        </USAddress>
        <RecipientEIN>426021449</RecipientEIN>
        <CashGrantAmt>12368</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>DEMONSTRATION GARDEN PROJECT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LYON COUNTY CONSERVATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1651 180TH STREET</AddressLine1Txt>
          <CityNm>INWOOD</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51240</ZIPCd>
        </USAddress>
        <RecipientEIN>426005158</RecipientEIN>
        <CashGrantAmt>51642</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>NEW DOCKS AND BOATS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LYON COUNTY CONSERVATION FND</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>300 S 4TH AVE</AddressLine1Txt>
          <CityNm>ROCK RAPIDS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51246</ZIPCd>
        </USAddress>
        <RecipientEIN>421442185</RecipientEIN>
        <CashGrantAmt>45000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>NATURAL PLAYSCAPE AND OUTDOOR CLASS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LYON COUNTY VETERANS AFFAIRS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>300S 4TH AVE</AddressLine1Txt>
          <CityNm>ROCK RAPIDS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51246</ZIPCd>
        </USAddress>
        <RecipientEIN>426005158</RecipientEIN>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>BURIAL FLAG CASES FOR FAMILIES</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MERRILL PIONEER COM HOSPITAL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>104 RIVERVIEW DRIVE</AddressLine1Txt>
          <CityNm>ROCK RAPIDS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51246</ZIPCd>
        </USAddress>
        <RecipientEIN>420805543</RecipientEIN>
        <CashGrantAmt>100000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>NEW HOSPITAL</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MID-SIOUX OPPORTUNITY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>418 S MARION ST</AddressLine1Txt>
          <CityNm>REMSEN</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51050</ZIPCd>
        </USAddress>
        <RecipientEIN>420921642</RecipientEIN>
        <CashGrantAmt>70000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>FACILITY UPGRADE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MIDWEST HONOR FLIGHT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>282 1ST AVENUE NE</AddressLine1Txt>
          <CityNm>SIOUX CENTER</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51250</ZIPCd>
        </USAddress>
        <RecipientEIN>820995083</RecipientEIN>
        <CashGrantAmt>87500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>MISSION 18</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ROCK RAPIDS AREA DEVELOP FDN</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>411 FIRST AVE</AddressLine1Txt>
          <CityNm>ROCK RAPIDS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51246</ZIPCd>
        </USAddress>
        <RecipientEIN>421293260</RecipientEIN>
        <CashGrantAmt>100000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TRAIL EXPANSION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ROCK RAPIDS KIDS CLUB INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>304 S LINCOLN STREET</AddressLine1Txt>
          <CityNm>ROCK RAPIDS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51246</ZIPCd>
        </USAddress>
        <RecipientEIN>205156803</RecipientEIN>
        <CashGrantAmt>25000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>OPERATION TRIKEOPOLIS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ST MARY ROMAN CATHOLIC CHURCH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1030 BLAINE ST</AddressLine1Txt>
          <CityNm>LARCHWOOD</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51241</ZIPCd>
        </USAddress>
        <RecipientEIN>420710269</RecipientEIN>
        <CashGrantAmt>6944</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>UPDATE CLASSROOM LIGHTS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VFW POST 6960</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>111 S MARSHALL ST</AddressLine1Txt>
          <CityNm>ROCK RAPIDS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51246</ZIPCd>
        </USAddress>
        <RecipientEIN>420672550</RecipientEIN>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SIGN REPLACEMENT AND BLDG REPAIRS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WEST LYON BOOSTER CLUB</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1787 IOWA 182 AVE</AddressLine1Txt>
          <CityNm>INWOOD</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51240</ZIPCd>
        </USAddress>
        <RecipientEIN>454404286</RecipientEIN>
        <CashGrantAmt>19936</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SOFTBALL DIAMOND BACKSTOP</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WEST LYON CSD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1787 NORTH 182ND ST</AddressLine1Txt>
          <CityNm>INWOOD</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51240</ZIPCd>
        </USAddress>
        <RecipientEIN>426036813</RecipientEIN>
        <CashGrantAmt>281248</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>OPERATING EXPENSES</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>21</Total501c3OrgCnt>
      <TotalOtherOrgCnt>15</TotalOtherOrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grantmaker's Description of How Grants are Used</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION REQUIRES GRANTEES TO PROVIDE PROOF OF PAYMENT INCLUDING A CANCELLED CHECK AND INVOICE AS SUPPORT TO MONITOR THAT THE GRANTS ARE BEING USED FOR THE PURPOSE APPLIED FOR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY RELIES ON THE PRESIDENT TO REVIEW THE FORM 990 FOR LYON COUNTY RIVERBOAT FOUNDATION, INC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION IS DILIGENT IN REVIEWING ANY POTENTIAL CONFLICT OF INTEREST ISSUES BY CLOSE REVIEW OF ALL TRANSACTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS SETS THE WAGE POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS SETS THE WAGE POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL INFORMATION IS AVAILABLE TO THE PUBLIC BY VISITING THE FOUNDATION'S OFFICE IN ROCK RAPIDS, IOWA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
