﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-15T17:17:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>460257538</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KETEL THORSTENSON LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 3140</AddressLine1Txt>
        <CityNm>RAPID CITY</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>577093140</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>205601327</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH DAKOTA WALLEYES UNLIMITED INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>6053815300</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 9244</AddressLine1Txt>
        <CityNm>RAPID CITY</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57709</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LOREN KASUSKE</PersonNm>
      <PersonTitleTxt>STATE MEMBERSHIP</PersonTitleTxt>
      <PhoneNum>6053815300</PhoneNum>
      <SignatureDt>2024-10-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEANETTE SCHROEDER CPA</PreparerPersonNm>
      <PTIN>P00479382</PTIN>
      <PhoneNum>6053425630</PhoneNum>
      <PreparationDt>2024-10-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SDWALLEYESUNLIMITED.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>119427</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10620</ContributionsGiftsGrantsEtcAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc2">3000</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">105207</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>82490</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>25717</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>600</OtherRevenueTotalAmt>
      <TotalRevenueAmt>36937</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>15725</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>300</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>650</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3213</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>7663</OtherExpensesTotalAmt>
      <TotalExpensesAmt>27551</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9386</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>68307</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>77693</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>61139</BOYAmt>
        <EOYAmt>70525</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7168</BOYAmt>
        <EOYAmt>7168</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>68307</BOYAmt>
        <EOYAmt>77693</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>68307</BOYAmt>
        <EOYAmt>77693</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SOUTH DAKOTA WALLEYES UNLIMITED IS A STATEWIDE, MEMBERSHIP-DRIVEN ORGANIZATION DEDICATED TO PRESERVING, PROTECTING, AND IMPROVING FISHERIES IN THE STATE OF SOUTH DAKOTA. WE ARE COMMITTED TO PROMOTING THE SPORT OF FISHING AND OUTDOOR ACTIVITIES THROUGH EDUCATION, CONSERVATION, COOPERATION, ACTIVISM, AND FISCAL RESPONSIBILITY TO ENSURE OPPORTUNITY, ACCESS, AND HABITAT FOR ANGLERS OF ALL ABILITY LEVELS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOUTH DAKOTA WALLEYES UNLIMITED INC. IS DEDICATED TO PRESERVING, PROTECTING, AND IMPROVING ALL FISHERIES WITHIN THE STATE OF SOUTH DAKOTA, WITH A PRIMARY EMPHASIS ON THE WALLEYE SPECIES. GOALS INCLUDE RESTORING THE FORAGE BASE AND CREATING RESTOCKING PROGRAMS THAT WILL BENEFIT ALL SOUTH DAKOTA WATERS, AS WELL AS MAKING AND KEEPING ACCESS FOR ALL OUTDOOR ENTHUSIASTS AND FUTURE GENERATIONS. WE ACCOMPLISH THIS THROUGH A VARIETY OF ACTIVITIES, TO INCLUDE THE FOLLOWING: - FISHING EVENTS FOR CHILDREN WHERE THE PARTICIPANTS ACTUALLY LEARN ABOUT FISHING UNDER THE SUPERVISION OF AN ADULT. - FISHING SEMINARS FOR ALL AGES WHERE THE PARTICIPANTS ARE EDUCATED ABOUT FISHING EQUIPMENT, FISHING TECHNIQUES, ELECTRONICS, FISHING RULES AND REGULATION, AND OTHER PERTINENT MATTERS. - IN CONJUNCTION WITH THE SOUTH DAKOTA GAME, FISH AND PARKS DEPARTMENT AND OTHERS, SDWU PARTICIPATES IN FUNDING AND CONSTRUCTION OF DOCKS AND OTHER LAKE IMPROVEMENT PROJECTS, AS WELL AS ASSISTING IN FISH STOCKING PROGRAMS. - SDWU MEMBERS TAKE UNDERPRIVILEGED CHILDREN FROM SOUTH DAKOTA ON DAY TRIP FISHING EXCURSIONS IN THEIR BOATS AS PART OF THE NATIONAL "CAST FOR KIDS" EVENT. - SPONSOR CHILDREN TO ATTEND WEEK-LONG CAMPS WHERE THEY LEARN AND PARTICIPATE IN VARIOUS OUTDOOR ACTIVITIES AND LEARN SKILLS RELATED TO THE OUTDOORS. - ORGANIZE AND PARTICIPATE IN MISSOURI RIVER AND AREA LAKE CLEAN-UP EVENTS. - HOLD ANNUAL MEETING THAT INCLUDES SPEAKERS WHO EDUCATE MEMBERS ON FISHING RELATED TOPICS. - SDWU WILL CONTINUE TO SUPPORT PROJECTS AND ACTIVITIES TO EDUCATE THE GENERAL PUBLIC ABOUT RESPECTING AND CONSERVING THIS NATURAL RESOURCE, THE BENEFITS OF CATCH AND RELEASE PROGRAMS, PROMOTING GOOD SPORTSMANSHIP AMONG FISHERMEN, PROMOTING FISHING AS A FAMILY ACTIVITY, AND RESPECTING FISHING LAWS AND REGULATIONS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15725</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>26445</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>26445</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROCKY NIEWENHUIS</PersonNm>
        <TitleTxt>STATE DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOREN KASUSKE</PersonNm>
        <TitleTxt>STATE MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE JOHNSON</PersonNm>
        <TitleTxt>STATE TREASU</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EVAN HAMMER</PersonNm>
        <TitleTxt>STATE SECRET</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATE SANDMAN</PersonNm>
        <TitleTxt>CHAPTER PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE KLOOS</PersonNm>
        <TitleTxt>CHAPTER VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYLE MARNACH</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAL MODIN</PersonNm>
        <TitleTxt>CHAPTER PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY SMITH</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DUGAN PETERSON</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEIL JENSEN</PersonNm>
        <TitleTxt>CHAPTER PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LOREN KASUSKE</PersonNm>
        <USAddress>
          <AddressLine1Txt>2481 SWEETBRIAR ST</AddressLine1Txt>
          <CityNm>RAPID CITY</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57703</ZIPCd>
        </USAddress>
        <PhoneNum>6053815300</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>24300</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21349</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8049</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9207</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10620</CurrentTaxYearAmt>
        <TotalAmt>73525</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>24300</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21349</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8049</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9207</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10620</CurrentTaxYearAmt>
        <TotalAmt>73525</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>73525</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>10</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>20</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>999</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>703</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1298</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>3000</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>76545</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>393787</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.96050</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.95470</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>BANQUETS/AUCTIO</Event1Nm>
        <GrossReceiptsEvent1Amt>89714</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>89714</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>771</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>10039</NonCashPrizesEvent1Amt>
        <OtherDirectExpensesEvent1Amt>37123</OtherDirectExpensesEvent1Amt>
        <Event2Nm>FISHING TOURNAM</Event2Nm>
        <GrossReceiptsEvent2Amt>15493</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>15493</GrossRevenueEvent2Amt>
        <CashPrizesEvent2Amt>23702</CashPrizesEvent2Amt>
        <OtherDirectExpensesEvent2Amt>10855</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>105207</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>105207</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>24473</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>10039</NonCashPrizesTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>47978</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>82490</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>22717</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING 600 TOTAL 600</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING COST OF GOODS SOLD 1,446 EXPENSES OFFICE EXPENSES 161 BANK CHARGES 1,106 WEBSITE 436 INSURANCE 766 LICENSES 44 MISCELLANEOUS 849 CHAPTER ALLOCATION 2,855 TOTAL 7,663</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 7,168 7,168 TOTAL 7,168 7,168</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SOUTH DAKOTA WALLEYES UNLIMITED IS A STATEWIDE, MEMBERSHIP-DRIVEN ORGANIZATION DEDICATED TO PRESERVING, PROTECTING, AND IMPROVING FISHERIES IN THE STATE OF SOUTH DAKOTA. WE ARE COMMITTED TO PROMOTING THE SPORT OF FISHING AND OUTDOOR ACTIVITIES THROUGH EDUCATION, CONSERVATION, COOPERATION, ACTIVISM, AND FISCAL RESPONSIBILITY TO ENSURE OPPORTUNITY, ACCESS, AND HABITAT FOR ANGLERS OF ALL ABILITY LEVELS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SOUTH DAKOTA WALLEYES UNLIMITED INC. IS DEDICATED TO PRESERVING, PROTECTING, AND IMPROVING ALL FISHERIES WITHIN THE STATE OF SOUTH DAKOTA, WITH A PRIMARY EMPHASIS ON THE WALLEYE SPECIES. GOALS INCLUDE RESTORING THE FORAGE BASE AND CREATING RESTOCKING PROGRAMS THAT WILL BENEFIT ALL SOUTH DAKOTA WATERS, AS WELL AS MAKING AND KEEPING ACCESS FOR ALL OUTDOOR ENTHUSIASTS AND FUTURE GENERATIONS. WE ACCOMPLISH THIS THROUGH A VARIETY OF ACTIVITIES, TO INCLUDE THE FOLLOWING: - FISHING EVENTS FOR CHILDREN WHERE THE PARTICIPANTS ACTUALLY LEARN ABOUT FISHING UNDER THE SUPERVISION OF AN ADULT. - FISHING SEMINARS FOR ALL AGES WHERE THE PARTICIPANTS ARE EDUCATED ABOUT FISHING EQUIPMENT, FISHING TECHNIQUES, ELECTRONICS, FISHING RULES AND REGULATION, AND OTHER PERTINENT MATTERS. - IN CONJUNCTION WITH THE SOUTH DAKOTA GAME, FISH AND PARKS DEPARTMENT AND OTHERS, SDWU PARTICIPATES IN FUNDING AND CONSTRUCTION OF DOCKS AND OTHER LAKE IMPROVEMENT PROJECTS, AS WELL AS ASSISTING IN FISH STOCKING PROGRAMS. - SDWU MEMBERS TAKE UNDERPRIVILEGED CHILDREN FROM SOUTH DAKOTA ON DAY TRIP FISHING EXCURSIONS IN THEIR BOATS AS PART OF THE NATIONAL "CAST FOR KIDS" EVENT. - SPONSOR CHILDREN TO ATTEND WEEK-LONG CAMPS WHERE THEY LEARN AND PARTICIPATE IN VARIOUS OUTDOOR ACTIVITIES AND LEARN SKILLS RELATED TO THE OUTDOORS. - ORGANIZE AND PARTICIPATE IN MISSOURI RIVER AND AREA LAKE CLEAN-UP EVENTS. - HOLD ANNUAL MEETING THAT INCLUDES SPEAKERS WHO EDUCATE MEMBERS ON FISHING RELATED TOPICS. - SDWU WILL CONTINUE TO SUPPORT PROJECTS AND ACTIVITIES TO EDUCATE THE GENERAL PUBLIC ABOUT RESPECTING AND CONSERVING THIS NATURAL RESOURCE, THE BENEFITS OF CATCH AND RELEASE PROGRAMS, PROMOTING GOOD SPORTSMANSHIP AMONG FISHERMEN, PROMOTING FISHING AS A FAMILY ACTIVITY, AND RESPECTING FISHING LAWS AND REGULATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>