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    <ReturnTs>2024-09-05T11:33:31-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>432016112</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Ledgers Inc</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9 S Broadway</AddressLine1Txt>
        <CityNm>Watertown</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57201</ZIPCd>
      </PreparerUSAddress>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <EIN>466037533</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HENRY DEVELOPMENT CORPORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HENR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>104 E ASH</AddressLine1Txt>
        <CityNm>ARLINGTON</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57212</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>SARAH STEFFENSEN</PersonNm>
      <PersonTitleTxt>MANAGER</PersonTitleTxt>
      <SignatureDt>2024-09-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Lisa Boersma CPA</PreparerPersonNm>
      <PTIN>P01078736</PTIN>
      <PhoneNum>6058820686</PhoneNum>
      <PreparationDt>2024-09-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>36941</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>36813</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>128</InvestmentIncomeAmt>
      <TotalRevenueAmt>36941</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>7570</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>458</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>20338</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>7573</OtherExpensesTotalAmt>
      <TotalExpensesAmt>35939</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1002</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>88236</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>89238</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>32987</BOYAmt>
        <EOYAmt>35508</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>16313</BOYAmt>
        <EOYAmt>13909</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>54525</BOYAmt>
        <EOYAmt>54525</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>103825</BOYAmt>
        <EOYAmt>103942</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>15589</BOYAmt>
        <EOYAmt>14704</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>88236</BOYAmt>
        <EOYAmt>89238</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROVIDE RENTAL OPTIONS IN HENRY SD</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION OPERATES RENTAL HOUSING AND RELATED FACILITIES SUITED TO THE SPECIAL NEEDS AND LIVING REQUIREMENT OF ELIGIBLE OCCUPANTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>35939</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>35939</TotalProgramServiceExpensesAmt>
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        <PersonNm>FAIN GEIGER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH STEFFENSEN</PersonNm>
        <TitleTxt>MANAGER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>7570</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SARAH STEFFENSEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>104 E ASH</AddressLine1Txt>
          <CityNm>ARLINGTON</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57212</ZIPCd>
        </USAddress>
        <PhoneNum>6052030977</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ, PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSE:THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO PROMOTE THE GENERAL, SOCIAL, AND COMMERCIAL WELFARE OF THE TOWN OF HENRY, SD AND THE SURROUNDING AREA AND TO ENCOURAGE, ADVANCE, AND PROMOTE THE COMMERCIAL, CIVIC AND SOCIAL INTERESTS OF SAID TOWN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDEPRECIATION 2,404INSURANCE 4,805LICENSE FEE 64INTEREST EXPENSE 193OFFICE EXPENSES 107</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARRESERVE ACCOUNT 54,525 54,525</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARNOTES PAYABLE 12,624 12,119SECURITY DEPOSITS 2,965 2,585</ExplanationTxt>
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