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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>DALTON WATER ASSOCIATION, INC. IS ORGANIZED AS A NON-PROFIT FOR THE MUTUAL BENEFIT AND REHABILITATION OF ITS MEMBERS AND WILL NOT HAVE A PROFIT. ALL MEMBERS HAVE EQUAL RIGHTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>DALTON WATER ASSOCIATION, INC. MEMBERS HAVE THE POWER TO ELECT ONE OR MORE MEMBERS OF THE GOVERNMING MEMBER (BOARD OF DIRECTORS) AT THEIR ANNUAL MEETING HELD ON THE FIRST MONDAY OF MARCH EACH YEAR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNANCE DECISIONS OF THE ASSOCIATION ARE THE RESPONSIBILITY OF THE BOARD OF DIRECTORS AS AUTHORIZED IN THE ASSOCIATIONS ARTICLES OF INCORPORATION AND BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Committee meeting documentation Part VI line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES. THE BOARD AS A UNIT GOVERNS THE ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS NORMALLY REVIEWED BY AT LEAST ONE BOARD MEMBER PRIOR TO THE BOARD MEETING. THE BOARD CONSISTS OF FIVE MEMBERS WHO HAVE EXTENSIVE ACCOUNTING AND BUSINESS EXPERIENCE. A COPY OF THE FORM 990 WAS THEREAFTER PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVED AT THE BOARD MEETING. RESPONSE TIME IS ALLOWED BETWEEN PRESENTATION TO THE BOARD OF DIRECTORS AND FILING OF THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION FOLLOWS THE PUBLIC DISCLOSURE RULES REGARDING THE FORM 990. OTHER GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS MAY BE PROVIDED UPON REASONABLE REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>