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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS WHO PAY ANNUAL DUES AND ARE ENTITLED TO ATTEND THE ANNUAL CONVENTION AND ELECT THE BOARD OF DIRECTORS AND APPROVE CHANGES TO COMPANY POLICY. MEMBERS ARE ALSO ABLE TO TRAVEL ON EDUCATIONAL BUS TRIPS AND HAVE THEIR CHILDREN ATTEND THE EDUCATIONAL CAMPS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL CONVENTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AFTER THE FORM 990 IS PREPARED, A COPY IS DISTRIBUTED TO ALL BOARD MEMBERS FOR THEIR REVIEW. A REASONABLE AMOUNT OF TIME IS ALLOWED FOR BOARD MEMBERS TO RAISE ANY QUESTIONS OR CONCERNS REGARDING THE FORM 990 PRIOR TO FILING THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REQUIRES ANNUALLY THE BOARD OF DIRECTORS SUBMIT A STATEMENT DETAILING ANY CONFLICT OF INTEREST THE PERSON MAY HAVE, IF ANY, WHICH IS THEN APPROVED AT THE JANUARY BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS IDENTIFIED ARE ELECTED AT LARGE BY MEMBERS REPRESENTING THE WHOLE MEMBERSHIP ORGANIZATION FOR FARMERS EDUCATIONAL &amp; COOPERATIVE UNION OF AMERICA, ND DIVISION AND ARE OFFICERS FOR THAT PARENT COMPANY FROM WHICH THE PRESIDENT RECEIVES A SALARY AND THE OFFICERS AND DIRECTORS WORK PART-TIME ON A PER DIEM BASIS. THEY ARE NOT COMPENSATED BY ANY OF THE COUNTY SUB-DIVISIONS FOR WHICH THIS FILING IS DONE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AS WELL AS FINANCIAL DATA AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>