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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE ("IRC"). THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 209(A)(2) OR THE IRC AND QUALIFIED FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECLTY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION IS NO LONGER SUBJECT TO SUCH EXAMINATIONS FOR YEARS BEFORE 2020. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR UNCERTAINTY AND HAS NO UNRECOGNIZED TAX MATTERS THAT ARE REQUIRED TO BE DISCLOSED.</ExplanationTxt>
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    <IRS990ScheduleI documentId="RetDoc6">
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          <BusinessNameLine1Txt>MINNESOTA PROPANE ASSOCIATION</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>12475 273RD AVE NW</AddressLine1Txt>
          <CityNm>ZIMMERMAN</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55398</ZIPCd>
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        <RecipientEIN>410838935</RecipientEIN>
        <IRCSectionDesc>501C6</IRCSectionDesc>
        <CashGrantAmt>1984091</CashGrantAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>SEE PART IV</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION PROVIDES A GRANT OR REIMBURSEMENTS TO MINNESOTA PROPANE ASSOCIATION FOR PUBLIC PROGRAMS RELATED TO PROPANE SAFETY AND EDUCATION IN THE STATE OF MINNESOTA. THE ORGANIZATION BUDGETS AND KEEPS A DETAILED RECORD OF ALL GRANT AMOUNTS AND COSTS ASSOCIATED WITH PUBLIC OUTREACH PROGRAMS. MINNESOTA PROPANE EDUCATION PROGRAM AND SAFETY COUNCIL, INC. REQUIRES INVOICES AND DETAIL FROM THE ASSOCIATION AND ARE PAID WITHIN 60 DAYS. QUARTERLY REVIEWS OF FINANICAL ACTIVITY IS CONDUCTED BY THE BOARD OF DIRECTORS AND DURING BUDGET ALLOCATIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE 2022 - 2023 FISCAL PERIOD, TOTAL GRANTS TO MINNESOTA PROPANE ASSOCIATION TOTALED 1,984,091. THESE FUND WERE DISPERSED FOR THE FOLLOWING INITIATIVES: APPLIANCE REBATE PROGRAM - 825,000 AUTOGAS INCENTIVE PROGRAM - 452,543 INDUSTRY RELATIONS REPRESENTATIVE - 155,687 REGULATOR INCENTIVE - 50,000 POLICE DEMO VEHICLE - 50,000 COMMUNICATIONS DIRECTOR - 52,000 TRAINING: 139,434 PROMOTIONS DIRECTOR - 40,000 PUBLIC PROMOTION EVENTS - 101,361 MEDIA &amp; ENVIRONMENTAL MESSAGING - 103,706 OTHER SUPPORT - 14,360</ExplanationTxt>
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      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
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      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
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        <PersonNm>DAVE WAGER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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        <TotalCompensationRltdOrgsAmt>134234</TotalCompensationRltdOrgsAmt>
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        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>LEIDER MANAGEMENT SERVICES INC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>OWNER</RelationshipDescriptionTxt>
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        <TransactionDesc>MANAGEMENT SERVICES</TransactionDesc>
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      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>DEP MANAGEMENT LLC</BusinessNameLine1Txt>
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        <RelationshipDescriptionTxt>OWNER</RelationshipDescriptionTxt>
        <TransactionAmt>45000</TransactionAmt>
        <TransactionDesc>MANAGEMENT SERVICES</TransactionDesc>
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        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAD AN ONGOING AGREEMENT WITH LEIDER MANAGEMENT SERVICES, INC. TO PROVIDE MANAGEMENT AND ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. THIS MANAGEMENT CONTRACT WAS IN PLACE UNTIL JANURY 1, 2023 WHEN DAVE WAGER BECAME THE NEW EXECUTIVE DIRECTOR. ALL MANAGEMENT FUNCTIONS AFTER JANUARY 1, 2023 HAVE BEEN DELEGATED TO DEP MANAGEMENT, LLC (AN ENTITY 100% OWNED BY DAVE WAGER). THE FORMER AND CURRENT MANAGEMENT CONTRACT IN PLACE CALLS FOR PAYMENTS OF 5,000/MONTH.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR TO JANUARY 1, 2023 ALL MANAGEMENT DUTIES WERE DELEGATED TO LEIDER MANAGEMENT SERVICES, INC. MANAGEMENT COMPANY WAS OWNED 100% BY ROGER LEIDER, FORMER EXECUTIVE DIRECTOR OF MINNESOTA PROPANE EDUCATION PROMOTION AND SAFETY COUNCIL, INC. THE TOTAL PAID TO LEIDER MANAGEMENT SERVICES, INC. FOR MANAGEMENT WAS 15,000 FOR THE MONTHS OCTOBER - DECEMBER 2022. AFTER JANUARY 1, 2023, MANAGEMENT DUTIES WERE DELEGATED TO DEP MANAGEMENT, LLC. DEP MANAGEMENT, LLC IS OWNED 100% BY DAVE WAGER, CURRENT EXECUTIVE DIRECTOR OF MINNESOTA PROPANE EDUCATION PROMOTION AND SAFETY COUNCIL, INC. THE TOTAL PAID FOR MANAGEMENT WAS 45,000 FOR THE MONTHS JANUARY - SEPTEMBER 2023.</ExplanationTxt>
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        <ExplanationTxt>ON AN ANNUAL BASIS, EACH MEMBER OF THE BOARD WILL BE PROVIDED A COPY OF THE POLICY AND SHALL COMPLETE A DISCLOSURE FORM. THE BOARD WILL DETERMINE IF A CONFLICT EXISTS. IF A CONFLICT EXISTS THE BOARD WILL DETERMINE AN APPROPRIATE REMEDY. SUCH REMEDY MAY INCLUDE, FOR EXAMPLE, THE RECUSAL OF THE CONFLICTED COVERED OFFICIAL FROM PARTICIPATING IN CERTAIN MATTERS PENDING BEFORE THE BOARD OR OTHER MNPEPSC BODY.</ExplanationTxt>
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        <ExplanationTxt>PROCEDURE FOR APPROVING COMPENSATION: IN REVIEWING AND APPROVING THE COMPENSATION OF ANY COVERED INDIVIDUALS, THE MNPEPSC BOARD OF DIRECTORS, OR A DELEGATED COMMITTEE OF THE BOARD (REFERRED TO AS THE "APPROVAL BODY" BELOW), WILL UTILIZE THE FOLLOWING PROCESS: 1.IMPARTIAL DECISION MAKERS. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT IS MADE) BY THE APPROVAL BODY OF MNPEPSC COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION/DEBATE OR PARTICIPATE IN THE VOTE). 2.COMPARABILITY DATA. WHEN THE APPROVAL BODY IS CONSIDERING COMPENSATION TO COVERED INDIVIDUALS, IT MUST RELY ON COMPARABILITY DATA THAT DEMONSTRATE THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. FOR EXAMPLE, WHEN CRAFTING COMPENSATION PACKAGES, THE APPROVAL BODY MUST SECURE DATA THAT DOCUMENTS COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: A)EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B)WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C)DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND D)INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 3.CONCURRENT DOCUMENTATION. THE APPROVAL BODY MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A)THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED; B)THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT DURING THE DEBATE ON THE COMPENSATION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; C)THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WERE OBTAINED; AND D)ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>SAME AS 15A</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WILL BE PROVIDED UPON REQUEST.</ExplanationTxt>
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