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        <Desc>IN-KIND PRESENTORS AT TRAININGS</Desc>
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        <MethodOfDeterminingRevenuesTxt>ESTIMATED COST</MethodOfDeterminingRevenuesTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MONTANA RURAL WATER SYSTEMS, INC. IS A MEMBERSHIP ORGANIZATION COMPRISED OF COMMUNITIES, WATER DISTRICTS, WATER USER ASSOCIATIONS AND OTHER ENTITIES LOCATED IN THE STATE OF MONTANA. MEMBERSHIP FEES ARE BASED UPON THE NUMBER OF SERVICE CONNECTIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEMBERS OF MONTANA RURAL WATER SYSTEMS, INC. ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OF MONATANA RURAL WATER SYSTEMS, INC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF FORM 990 IS E-MAILED TO BOARD MEMBERS AND THE MRWS ACCOUNTANT. THE BOARD MEMBERS AND ACCOUNTANT ARE ASKED TO REVIEW AND COMMENT ON THE DRAFT FORM 990.ONCE ALL COMMENTS ARE RECEIVED, A FINAL FORM 990 IS PREPARED AND SUBMITTED TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD DISCLOSES CONFLICTS ANNUALLY AND THEY MONITOR AND ENFORCE THE POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>MARKET STUDIES WERE COMPLETED AND THE BOARD LOOKED AT OTHER STATE EXECUTIVE DIRECTOR SALARIES BEFORE DETERMINING THE SALARY FOR THE EXECUTIVE DIRECTOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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</Return>