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      <PrimaryExemptPurposeTxt>PROMOTE AND ENHANCE THE BEULAH PUBLIC LIBRARY AND FOSTER RELATIONS BETWEEN THE BEULAH PUBLIC LIBRARY AND THE CITIZENS OF MERCER COUNTY, NORTH DAKOTA.</PrimaryExemptPurposeTxt>
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        <ExplanationTxt>THE FOUNDATION HAS ACCESS TO THE BEULAH PUBLIC LIBRARY'S FINANCIAL RECORDS THROUGH THE LIBRARY DIRECTOR AND BOARD LIASON AND CAN SEE THE AMOUNT OF SUPPORT FROM VARIOUS ENTITIES AND INDIVIDUALS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION HAS ACCESS TO ALL SPENDING RECORDS OF THE BEULAH PUBLIC LIBRARY THROUGH THE LIBRARY DIRECTOR AND BOARD LIASON.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART V, SECTION D, LINE 5</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>PART V, SECTION E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION MADE AN ERROR IN CALCULATING THE 85% REQUIRED DISTRIBUTION TO THE LIBRARY. THE REMAINING 2461 OF DISTRIBUTION WAS MADE AS SOON AS THE ERROR WAS DISCOVERED IN 2024 AND WILL BE REPORTED IN 2024 AS A DISTRIBUTION MADE FOR 2023.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 75 STAMPS 63 ANNUAL REPORT 10 TOTAL 148</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTE AND ENHANCE THE BEULAH PUBLIC LIBRARY AND FOSTER RELATIONS BETWEEN THE BEULAH PUBLIC LIBRARY AND THE CITIZENS OF MERCER COUNTY, NORTH DAKOTA.</ExplanationTxt>
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