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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IN THE CORPORATION SHALL CONSIST OF MINNEHAHA COMMUNITY WATER, CORP., AND BIG SIOUX COMMUNITY WATER SYSTEM, INC. ADDITIONAL APPLICANTS FOR MEMBERSHIP MUST BE APPROVED BY THE BOARD OF DIRECTORS AND MUST PAY SUCH MEMBERSHIP FEES AS ARE FIXED BY THE BOARD OF DIRECTORS FROM TIME TO TIME.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER, MINNEHAHA COMMUNITY WATER CORP., SHALL NOMINATE AND ELECT FOUR DIRECTORS TO THIS CORPORATION. MEMBER, BIG SIOUX COMMUNITY WATER, SHALL ELECT THREE DIRECTORS TO THIS CORPORATION. DIRECTORS TERMS SHALL BE FOR A PERIOD OF THREE YEARS. AT EACH ANNUAL MEETING, THE MEMBER WHO HAD INITIALLY NOMINATED AND ELECTED SAID DIRECTOR WHOSE TERM IS EXPIRING SHALL CHOOSE A SUCCESSOR TO SUCCEED THOSE DIRECTORS WHOSE TERMS HAVE EXPIRED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BUSINESS AND AFFAIRS OF THE CORPORATION SHALL BE MANAGED BY THE BOARD OF DIRECTORS WHICH SHALL EXERCISE ALL OF THE POWERS OF THE CORPORATION EXCEPT THOSE THAT ARE RESERVED TO THE MEMBERS BY LAW, THE ARTICLES OF INCORPORATION OR BY-LAWS. EACH MEMBER SHALL BE ENTITLED TO ONE VOTE. ALL QUESTIONS SHALL BE DECIDED BY A VOTE OF A MAJORITY OF THE MEMBERS VOTING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEW OF THE 990 WILL BE PERFORMED BY THE MANAGING COMPANY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THEY ARE ON FILE AT THE CORPORATE OFFICE AND COPIES ARE AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>ADD MEMBERS/GOVERNMENT CONTRIBUTIONS 15,009,597</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MINNEHAHA COMMUNITY WATER CORP</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>47381 248TH ST</AddressLine1Txt>
          <CityNm>DELL RAPIDS</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57022</ZIPCd>
        </USAddress>
        <EIN>460318665</EIN>
        <PrimaryActivitiesTxt>UTILITIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>SD</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C12</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <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>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>