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        <BusinessNameLine1Txt>HAGA KOMMER</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
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        <CityNm>BISMARCK</CityNm>
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      <PrincipalOfficerNm>MIKE RUD</PrincipalOfficerNm>
      <USAddress>
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        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58501</ZIPCd>
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      <ActivityOrMissionDesc>TO PROMOTE THE SAFE AND EFFICIENT USE AND HANDLING OF PROPANE GAS.</ActivityOrMissionDesc>
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      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
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      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
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      <CYTotalExpensesAmt>132841</CYTotalExpensesAmt>
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      <MissionDesc>TO PROMOTE THE SAFE AND EFFICIENT USE OF PROPANE GAS BY TRAINING AND EDUCATION OF HANDLERS AND MARKETERS AND THROUGH ADVERTISING TO INCREASE THE PUBLIC'S AWARENESS OF THE SAFE AND EFFICIENT USE OF PROPANE GAS.</MissionDesc>
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      <Desc>THIS CETP GRANT WAS PAID DIRECTLY TO HOTELS FOR MEETING ROOMS &amp; LUNCHES TO HELP OFFSET THE NORTH DAKOTA PROPANE GAS ASSOCIATION'S TRAINING COSTS FOR PROPANE MARKETERS TRAINING FACILITY.</Desc>
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      </ProgSrvcAccomActy2Grp>
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        <Desc>EXPENSES: 1,000 INCLUDING GRANTS OF : 0 REVENUE: 0 DESCRIPTION: THIS AMOUNT WAS PAID FOR INCOME TAX PREPARATION OF THE FORM 990 FOR 2022. EXPENSES: 44,507 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID FOR THE INSTRUCTOR COSTS FOR THE SAFE HANDLING OF PROPANE. EXPENSES: 24,291 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID TO THE PROPANE EDUCATION &amp; RESEARCH COUNCIL (PERC) AND NATIONAL FIRE PROTECTION ASSOCIATION (NFPA) FOR EDUCATION MANUALS AND CODE BOOKS. EXPENSES: 450 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID FOR INSURANCE COVERAGE. EXPENSES: 2,264 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID FOR A COMBINED MEETING OF PERC &amp; NPGA EXPENSES: 778 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID TO PROVIDE NECESSARY OFFICE SUPPLIES REQUIRED FOR MAILINGS. EXPENSES: 1,647 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS USED TO PAY FOR MEETING EXPENSES-PRINTING</Desc>
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      <Form990PartVIISectionAGrp>
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      <Form990PartVIISectionAGrp>
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        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUPPORTED ORGANIZATION, THE PROPANE GAS ASSOCIATION, RECEIVED 501(C)(6) STATUS BEFORE THE FOUNDATION WAS FORMED. THE DIRECTORS OF THE FOUNDATION REVIEWED ASSOCIATION DOCUMENTS.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION BOARD REVIEWS TEH ASSOCIATION BOARD MINUTES AND THE FINANCIAL STATEMENTS ON A QUARTERLY BASIS.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION D, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUPPORTED ORGANIZATION REQUESTS FUNDS FROM THE FOUNDATION THAT ARE NECESSARY FOR THE EDUCATION AND SAFETY TRAINING OF PROPANE DEALERS AND HANDLERS. THE TWO BOARDS WORK TOGETHER FOR THIS INTENDED USE OF FUNDS. THE FOUNDATION REQUESTS THESE FUNDS FROM THE PROPANE EDUCATION AND RESEARCH COUNCIL IN WASHINGTON DC AND THEY THEN DETERMINE THE GRANT TO BE GIVEN TO TEH FOUNDATION.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION E, LINE 2A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NORTH DAKOTA PROPANE GAS FOUNDATION DIRECTLY SUPPORTS TEH NORTH DAKOTA PROPANE GAS ASSOCIATION WITH FUNDS RECEIVED FROM THE PROPANE EDUCATION AND RESEARCH COUNCIL IN WASHINGTON, DC. THE SUPPORTED ORGANIZATION SUBMITS A BILLING TO THE FOUNDATION FOR PROPANE EDUCATION AND THE FOUNDATION PAYS THIS BILLLING FROM THE GRANT RECEIVED FROM THE COUNCIL. THIS IS THE ONLY PURPOSE OF THE FOUNDATION IS FOR GRANT REQUESTS FOR PROPANE EDUCATION.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION E, LINE 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION (SUPPORTED ORGANIZATION) WOULD HAVE ENGAGED IN THE EDUCATION ACTIVITY WHETHER OR NOT THE FOUNDATION WOULD HAVE OR NOT HAVE PROVIDED A GRANT FOR EDUCATION. THE PURPOSE OF THE ASSOCIATION IS PROPANE HANDLING AND SAFETY EDUCATION. THE FOUNDATION GRANT PROVIDES THE ASSOCIATION THE MEANS TO PROVIDE MORE EXTENSIVE EDUCATION SERVICES TO ITS MEMBERS EMPLOYEES.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SUPPLEMENTAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>PT IV SEC A LN 3B: THE SUPPORTED ORGANIZATION, THE PROPANE GAS ASSOCIATION, RECEIVED 501(C)(6) STATUS BEFORE TEH FOUNDATION WAS FORMED. TEH DIRECTORS OF THE FOUNDATION REVIEWED ASSOCIATION DOCUMENTS. PT IV SEC A LN 3C: THE FOUNDATION BOARD REVIEWS TEH ASSOCIATION BOARD. PT IV SEC A LN 3C: MINUTES AND THE FINANCIAL STATEMENTS ON A QUARTERLY BASIS. PT IV SEC D LN 3: THE SUPPORTED ORGANIZATION REQUESTS FUNDS FROM THE FOUNDATION THAT ARE NECESSARY FOR THE EDUCATION AND SAFETY TRAINING OF PROPANE DEALERS AND HANDLERS. THE TWO BOARDS WORK TOGETHER FOR THIS INTENDED USE OF FUNDS. THE FOUNDATION REQUESTS THESE FUNDS FROM THE PROPANE EDUCATION AND RESEARCH COUNCIL IN WASHINGTON DC AND THEY THEN DETERMINE THE GRANT TO BE GIVEN TO TEH FOUNDATION. PT IV SEC E LN 2A: THE NORTH DAKOTA PROPANE GAS FOUNDATION DIRECTLY SUPPORTS THE NORTH DAKOTA PROPANE GAS ASSOCIATION WITH FUNDS RECEIVED FROM THE PROPANE EDUCATION AND RESEARCH COUNCIL IN WASHINGTON, DC. TEH SUPPORTED ORGANIZATION SUBMITS A BILLING TO THE FOUNDATION FOR PROPANE EDUCATION AND TEH FOUNDATION PAYS THIS BILLING FROM THE GRANT RECEIVED FROM THE COUNCIL. THIS IS THE ONLY PURPOSE OF THE FOUNDATION IS FOR THE GRANT REQUESTS FOR PROPANE EDUCATION. PT IV SEC E LN 2B: THE ASSOCIATION (SUPPORTED ORGANIZATION) WOULD HAVE ENGAGED IN THE EDUCATION ACTIVITY WHETHER OR NOT THE FOUNDATION WOULD HAVE OR NOT HAVE PROVIDED A GRANT FOR EDUCATION. THE PURPOSE OF THE ASSOCIATION IS PROPANE HANDLING AND SAFETY EDUCATION. THE FOUNDATION GRANT PROVIDES TEH ASSOCIATION TEH MEANS FOR PROVIDE MORE EXTENSIVE EDUCATION SERVICES TO ITS MEMBERS EMPLOYEES.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES: 1,000 INCLUDING GRANTS OF : 0 REVENUE: 0 DESCRIPTION: THIS AMOUNT WAS PAID FOR INCOME TAX PREPARATION OF THE FORM 990 FOR 2022. EXPENSES: 44,507 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID FOR THE INSTRUCTOR COSTS FOR THE SAFE HANDLING OF PROPANE. EXPENSES: 24,291 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID TO THE PROPANE EDUCATION &amp; RESEARCH COUNCIL (PERC) AND NATIONAL FIRE PROTECTION ASSOCIATION (NFPA) FOR EDUCATION MANUALS AND CODE BOOKS. EXPENSES: 450 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID FOR INSURANCE COVERAGE. EXPENSES: 2,264 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID FOR A COMBINED MEETING OF PERC &amp; NPGA EXPENSES: 778 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS PAID TO PROVIDE NECESSARY OFFICE SUPPLIES REQUIRED FOR MAILINGS. EXPENSES: 1,647 INCLUDING GRANTS OF 0 REVENUE 0 DESCRIPTION: THIS AMOUNT WAS USED TO PAY FOR MEETING EXPENSES-PRINTING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF TEH 990 IS E-MAILED TO ALL BOARD MEMBERS BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTORS ARE REQUIRED TO SUBMIT A STATEMENT OF CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARIES ARE REVIEWED ANNUALLY BY THE BOARD FOR THE MANAGER USING COMPARABLE DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARIES ARE REVIEWED ANNUALLY BY THE BOARD FOR KEY EMPLOYEES USING COMPARABLE DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>NORTH DAKOTA PROPANE GAS ASSOCIATIO</BusinessNameLine1Txt>
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      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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          <BusinessNameLine1Txt>NORTH DAKOTA PROPANE GAS ASSOCIATIO</BusinessNameLine1Txt>
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        <TransactionTypeTxt>B</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>TRAINING COSTS INCURRED</MethodOfAmountDeterminationTxt>
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          <BusinessNameLine1Txt>NORTH DAKOTA PROPANE GAS ASSOCIATIO</BusinessNameLine1Txt>
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        <MethodOfAmountDeterminationTxt>PROJECT MGMT FEE</MethodOfAmountDeterminationTxt>
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