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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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        <ExplanationTxt>The IRS requires patronage allocated to be recognized as an expense for</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>P12, Ln 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 purposes. This is not Generally Accepted Accounting Principles.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>P12, Ln 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Therefore, a difference is recognized.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DENNIS FRAME</PersonNm>
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        <PersonNm>DAVID ERNST</PersonNm>
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        <PersonNm>BEA ZINGSHEIM</PersonNm>
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        <PersonNm>BRANDON LEE</PersonNm>
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        <ExplanationTxt>David Ernst and Bea Zinsheim have a familial relationship.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Riverland Energy is a member owned cooperative.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>at a monthly board meeting.</ExplanationTxt>
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</Return>
