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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FSAuditedInd>true</FSAuditedInd>
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        <DepreciationAmt>7777913</DepreciationAmt>
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        <Desc>SD DANR SRF LOAN</Desc>
        <Amt>290484</Amt>
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      <OtherLiabilitiesOrgGrp>
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        <Amt>265102</Amt>
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      <OtherLiabilitiesOrgGrp>
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        <Amt>71455</Amt>
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      <RevenueNotReportedFinclStmtAmt>18575</RevenueNotReportedFinclStmtAmt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>WAGES ARE ALLOCATED BETWEEN DAVISON RURAL WATER SYSTEM, INC. AND HANSON RURAL WATER SYSTEM, INC., BUT ARE REPORTED ON W-2S, PAYROLL REPORTS, AND RETURNS OF DAVISON RURAL WATER SYSTEM, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTION HELD AT ANNUAL MEETING - DIRECTORS ARE ON A ROTATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS REVIEW FORM 990 PRIOR TO FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD ANNUALLY DISCUSSES ANY ISSUES THAT COULD GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP ASSESSMENTS 15,000 APPLICATION FEES 3,575 REFUND OF APPLICATION FEES -3,575 TOTAL 15,000</ExplanationTxt>
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</Return>