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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
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      <OtherAssetsOrgGrp>
        <Desc>INTANGIBLE WATER RIGHTS</Desc>
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      <TotalBookValueOtherAssetsAmt>2944939</TotalBookValueOtherAssetsAmt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE ORGANIZATION HAVE THE POWER TO ELECT MEMBERS OF THE GOVERNING BODY</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY MEMBERS NOT INCLUDED IN THE GOVERNING BODY</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 PART VI SECTION B LINE 11B - THE GENERAL MANAGER AND OFFICE MANAGER REVIEW THE FORM 990 FOR ACCURACY AND THEN PROVIDE THE BOARD MEMBERS AND MEMBERS OF THE ORGANIZATION A COMPLETE COPY OF THE FORM 990 BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REQUIRES ANNUAL REVIEW AND UPDATING OF THE CONFLICT OF INTEREST POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL ORGANIZATION RECORDS ARE ON FILE IN SIOUX FALLS, SD, AND ARE AVAILABLE FOR REVIEW AT THE MEMBERS' REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
