﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-03T10:15:47-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>870343246</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Squire &amp; Company PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>63 S 300 E Suite 100</AddressLine1Txt>
        <CityNm>St George</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>84770</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>466017180</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Black Hills Parks &amp; Forests Association</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BLAC</BusinessNameControlTxt>
      <PhoneNum>6057457020</PhoneNum>
      <USAddress>
        <AddressLine1Txt>26611 US Highway 385</AddressLine1Txt>
        <CityNm>Hot Springs</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57747</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Patty Ressler</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>6057457020</PhoneNum>
      <SignatureDt>2026-08-28</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Morris Peacock CPA</PreparerPersonNm>
      <PTIN>P00038696</PTIN>
      <PhoneNum>4356283663</PhoneNum>
      <PreparationDt>2026-08-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>Patty Ressler</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>343 N 3rd St</AddressLine1Txt>
        <CityNm>Custer</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57747</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1925285</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>Blackhillsparks.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1955</FormationYr>
      <LegalDomicileStateCd>SD</LegalDomicileStateCd>
      <ActivityOrMissionDesc>See Schedule O</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>25</TotalEmployeeCnt>
      <TotalVolunteersCnt>47</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>133156</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>103696</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>24665</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>28476</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>629440</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>827220</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>787261</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>959392</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>119712</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>152147</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>516176</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>612479</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>330732</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>474462</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>966620</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1239088</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-179359</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-279696</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1577967</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1865558</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>76268</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>576564</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1501699</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1288994</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>Black Hills Parks and Forests Association (BHPFA) is a non-profit cooperating partner with the National Park Service and U.S. Forest Service. Our mission is to support wonder and exploration through steward ship of your public lands. BHPFA supports our public land partners with their interpretive, educational, and research programs that protect and preserve the cultural and natural resources of the Black Hills, Western Nebraska, and surrounding areas. This is accomplished by operating sales outlets in public land locations throughout South Dakota, Wyoming, and Western Nebraska. Purchases from these sites expand the visitor experience beyond park and forest borders and supports interpretive, research, and education programming for our partner agencies. In addition to assisting our partners, BHPFA's secondary mission is committed to creating lifelong learning opportunities for all through our membership and education programs.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>613641</ExpenseAmt>
      <RevenueAmt>827220</RevenueAmt>
      <Desc>See Schedule OSales - BHPFA conducts specialty retail sales at 16 partner outlets as well as online and event sales. All products sold provide an educational or interpretive component and help area visitors take their experience beyond park and forest boundaries. Store sales are used to calculate the amount of aid funding provided to our partners. In FY2025, total store, web and outside sales were up 30% compared to the previous year, however, total expenses were up 31%, showing a net 1% down. $96,444 was allocated to the 7 Partners for as aid to parks/forests. Aid expenditures included Jr. Ranger books and badges, interns &amp; seasonal staff, program supplies, and exhibit costs, just to name a few. In addition to the traditional store sales, BHPFA sells items with a donation component for specific partner interpretive initiatives. In May 2024, we entered into an NPS agreement allowing BHPFA to collect donation accounts between our 7 public land partners and in FY2025 generated and managed close to $241,272. Events/Donations/Programs - BHPFA offered more fee based educational programs and events in FY2025, resulting in close to $2,000 worth of program fee generation. We also expanded our membership and donation programs. Membership revenue increased significantly thanks to a grant that provided a more streamlined sign up experience at our store locations. We also invested in a new platform that automatically enrolls members for automatic renewal. Both new and renewing member rates over doubled membership revenue from the previous year. Donations increased slightly year over year with a rise in unsolicited donations, BHPFA grant funding to support development of our membership program, seed funding for a local group, and create a public awareness campaign around public land archaeological sites.Fee based education programs did not garner a significant amount of funding, but BHPFA was able to partner with like minded organizations and will be able to leverage those relationship and resources for future programming revenue.BHPFA purchased a building in January 2025 and moved all warehouse operations into the building in March. The added expense of building operations significantly contributed to the 31% increase in expenses year over year.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>191882</ExpenseAmt>
        <GrantAmt>146857</GrantAmt>
        <Desc>Program aid and support to National Parks Service.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>29348</ExpenseAmt>
        <GrantAmt>5290</GrantAmt>
        <Desc>Program aid and support to USDA Forest Service.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>834871</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">1</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>28</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>25</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Patty Ressler</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>6057457020</PhoneNum>
        <USAddress>
          <AddressLine1Txt>343 N 3rd St</AddressLine1Txt>
          <CityNm>Custer</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57730</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jamie Ladenburger</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Julie Brazell</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Andrea Serna</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jennifer Fowler</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Barb McCartney</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Kyla Wright</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Patty Ressler</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>101728</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>4237</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Sarah Wedge</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>David Mertz</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Victoria Rosie Sprague</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>101728</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>4237</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>10123</MembershipDuesAmt>
      <AllOtherContributionsAmt>93573</AllOtherContributionsAmt>
      <TotalContributionsAmt>103696</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>15504</TotalRevenueColumnAmt>
        <ExclusionAmt>15504</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>15600</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>2628</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>12972</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>12972</TotalRevenueColumnAmt>
        <ExclusionAmt>12972</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <GrossSalesOfInventoryAmt>1787607</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>963265</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>824342</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>824342</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>Other Income</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>2878</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2878</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>2878</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>959392</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>827220</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>28476</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>152147</TotalAmt>
        <ProgramServicesAmt>152147</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>105374</TotalAmt>
        <ProgramServicesAmt>70024</ProgramServicesAmt>
        <ManagementAndGeneralAmt>35350</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>450740</TotalAmt>
        <ProgramServicesAmt>299530</ProgramServicesAmt>
        <ManagementAndGeneralAmt>151210</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>10348</TotalAmt>
        <ProgramServicesAmt>3879</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6469</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>46017</TotalAmt>
        <ProgramServicesAmt>30580</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15437</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>29587</TotalAmt>
        <ManagementAndGeneralAmt>29587</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>12594</TotalAmt>
        <ManagementAndGeneralAmt>12594</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>10193</TotalAmt>
        <ManagementAndGeneralAmt>10193</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>52280</TotalAmt>
        <ProgramServicesAmt>3804</ProgramServicesAmt>
        <ManagementAndGeneralAmt>48476</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>87097</TotalAmt>
        <ProgramServicesAmt>79497</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7600</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>5093</TotalAmt>
        <ManagementAndGeneralAmt>5093</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>11042</TotalAmt>
        <ManagementAndGeneralAmt>11042</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>22054</TotalAmt>
        <ProgramServicesAmt>22054</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>51080</TotalAmt>
        <ProgramServicesAmt>50723</ProgramServicesAmt>
        <ManagementAndGeneralAmt>357</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>45198</TotalAmt>
        <ProgramServicesAmt>2969</ProgramServicesAmt>
        <ManagementAndGeneralAmt>42229</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Credit Card Fees</Desc>
        <TotalAmt>59981</TotalAmt>
        <ProgramServicesAmt>59981</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Freight</Desc>
        <TotalAmt>57044</TotalAmt>
        <ProgramServicesAmt>57044</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Telephone</Desc>
        <TotalAmt>15719</TotalAmt>
        <ManagementAndGeneralAmt>15719</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Automobile</Desc>
        <TotalAmt>9486</TotalAmt>
        <ManagementAndGeneralAmt>9486</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>6014</TotalAmt>
        <ProgramServicesAmt>2639</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3375</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1239088</TotalAmt>
        <ProgramServicesAmt>834871</ProgramServicesAmt>
        <ManagementAndGeneralAmt>404217</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>364733</BOYAmt>
        <EOYAmt>45686</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>280175</BOYAmt>
        <EOYAmt>99957</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>1948</BOYAmt>
        <EOYAmt>2139</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>270177</BOYAmt>
        <EOYAmt>389387</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>21736</BOYAmt>
        <EOYAmt>28044</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>932143</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>88345</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>200114</BOYAmt>
        <EOYAmt>843798</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>413945</BOYAmt>
        <EOYAmt>425047</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>25139</BOYAmt>
        <EOYAmt>31500</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1577967</BOYAmt>
        <EOYAmt>1865558</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>76268</BOYAmt>
        <EOYAmt>97689</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <EOYAmt>467592</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>11283</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>76268</BOYAmt>
        <EOYAmt>576564</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1258432</BOYAmt>
        <EOYAmt>1016512</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>243267</BOYAmt>
        <EOYAmt>272482</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1501699</BOYAmt>
        <EOYAmt>1288994</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1577967</BOYAmt>
        <EOYAmt>1865558</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-279696</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>15559</NetUnrlzdGainsLossesInvstAmt>
      <DonatedServicesAndUseFcltsAmt>76000</DonatedServicesAndUseFcltsAmt>
      <InvestmentExpenseAmt>-4568</InvestmentExpenseAmt>
      <PriorPeriodAdjustmentsAmt>-20000</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType3FuncIntInd>X</SupportingOrgType3FuncIntInd>
      <SupportedOrganizationsCnt>2</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>Dept of the Interior NPS</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>530197094</EIN>
        <OrganizationTypeCd>6</OrganizationTypeCd>
        <GoverningDocumentListedInd>1</GoverningDocumentListedInd>
        <SupportAmt>146857</SupportAmt>
        <OtherSupportAmt>45025</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>USDA - US Forest Service</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>720564834</EIN>
        <OrganizationTypeCd>6</OrganizationTypeCd>
        <GoverningDocumentListedInd>1</GoverningDocumentListedInd>
        <SupportAmt>5290</SupportAmt>
        <OtherSupportAmt>24058</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>2</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>152147</SupportSumAmt>
      <OtherSupportSumAmt>69083</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>1</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>0</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>0</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>0</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>0</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>0</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>0</ContributionControllerInd>
        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType3SprtOrgAllGrp>
        <TimelyProvidedDocumentsInd>1</TimelyProvidedDocumentsInd>
        <OfficersCloseRelationshipInd>0</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>0</SupportedOrgVoiceInvestmentInd>
      </Form990SchAType3SprtOrgAllGrp>
      <Form990SchAType3FuncIntGrp>
        <GovernmentalEntityInd>X</GovernmentalEntityInd>
      </Form990SchAType3FuncIntGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section D, Line 2 - Explanation of Working Relationship</FormAndLineReferenceDesc>
        <ExplanationTxt>Worked with supported organizations by providing assistance with labor financial support.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>How Supported Gov. Entity</FormAndLineReferenceDesc>
        <ExplanationTxt>Provided labor, financial assistance and other support to supported entities.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>25139</BeginningYearBalanceAmt>
        <ContributionsAmt>100000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>6133</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>1134</OtherExpendituresAmt>
        <EndYearBalanceAmt>130138</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>21521</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>3618</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>25139</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>19590</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>2931</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>1000</OtherExpendituresAmt>
        <EndYearBalanceAmt>21521</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.96150</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.03850</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>75494</OtherCostOrOtherBasisAmt>
        <BookValueAmt>75494</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>599868</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>11248</DepreciationAmt>
        <BookValueAmt>588620</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>61151</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>27602</DepreciationAmt>
        <BookValueAmt>33549</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>195630</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>49495</DepreciationAmt>
        <BookValueAmt>146135</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>843798</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Cash and cash equivalents</Desc>
        <BookValueAmt>9514</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Equity Securities</Desc>
        <BookValueAmt>173056</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Fixed Income</Desc>
        <BookValueAmt>56359</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Other</Desc>
        <BookValueAmt>55980</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Held for Endowment</Desc>
        <BookValueAmt>130138</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>425047</TotalBookValueSecuritiesAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Funds held for BHEC</Desc>
        <Amt>11283</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>11283</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>2009776</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>15559</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>76000</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>963393</OtherRevenueAmt>
      <RevenueNotReportedAmt>1054952</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>954824</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>4568</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>4568</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>959392</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>2202353</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>963265</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>963265</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1239088</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1239088</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>In fiscal year 2022, the Association created an endowment fund for educational purposes to support Black Hills and surrounding areas.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 2d - Other Adjustments:</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold 963,265. Loss on Sale of Assets 128.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d - Other Adjustments:</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold 963,265.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Dept of Interior NPS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <RecipientEIN>530197094</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>146857</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>Support National Park Service</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>USDA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <RecipientEIN>720564834</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>5290</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>Support the National Forest Service</PurposeOfGrantTxt>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was or will be conducted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All board members must read, sign, and comply with the Conflict of Interest Policy. Any matter of question or interpretation that arises relating to the Conflict of Interest Policy is referred to the Chairman of the Board for decision and for referral to the Board of Directors for decision, where appropriate. Annual disclosure of conflicts of interest is required by all board members and is regulated by the Board Chairman and the Board as a whole, where appropriate.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Annual cost of living adjustments are determined using a combination of sources including Federal COLA, State of South Dakota COLA, HR Management Association data, Non-Profit Association data and other organizations. At least every three years, the Finance Committee of the Board of Directors conduct a time and percentage audit of exept staff responsiblilities (which includes top management officers), compared to job descriptions and the current PLA wage survey. The Finance Committee reviews time/percentage audit to determine if job descriptions is appropriate for duties assigned and a salary audit is warranted. When warranted, an independent expert who is knowledgeable in compensation matters is selected and assists the Finance Committee in reviewing the appropriate data and together determine a recommendation for salary adjustments. This recommendation is taken to the Board of Directors who then review and vote on the recommendations presented.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>