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        <ExplanationTxt>THE PURPOSE OF THE ORGANIZATION IS THE "SUPPORT OF THE ACTIVITES OF CODINGTON COUNTY SEARCH AND RESCUE, A SUBDIVISION OF CODINGTON COUNTY, SOUTH DAKOTA, A SUBDIVISION OF THE STATE OF SOUTH DAKOTA" (ARTICLES OF INCORPORATION, ARTICLE V(2)). THE ORGANIZATION MAKES GRANTS TO OR FOR CODINGTON COUNTY SEARCH RESCUE. THE ARTICLES OF INCORPORATION ALSO REQUIRE THAT THE BOARD OF DIRECTORS OF THE ORGANIZATION INCLUDES AT ALL TIMES THE COMMANDER OF CODINGTON COUNTY SEARCH AND RESCUE AND THE CODINGTON COUNTY EMERGENCY MANAGMENT DIRECTOR. IN PRACTICE, A MAJORITY OF THE DIRECTORS HAVE ALWAYS BEEN MEMBERS OF THE CODINGTON COUNTY SEARCH AND RESCUE TEAM.</ExplanationTxt>
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      <LicensedInd>false</LicensedInd>
      <ExplanationIfNoTxt>NO LICENSE REQUIRED</ExplanationIfNoTxt>
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      <IndividualWithBooksNm>JAMES TORSTENSON</IndividualWithBooksNm>
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        <AddressLine1Txt>700 EAST AIRPORT DRIVE</AddressLine1Txt>
        <CityNm>WATERTOWN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57201</ZIPCd>
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      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>DJ YORK</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>RAFFLE COMMITEE CHAIRMAN</GamingManagerServicesProvTxt>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>| Cash Amount Given: $45554 | Date of Gift: -20230715</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>AWARDS BANQUET $3372</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETING EXPENSE $266</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMORIAL - YORK $138</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMORIAL - HAGEMAN $115</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ, LINE 10 GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE A, SECTION A, LINE 1THE CORPORATION RAISES FUNDS FOR ITS EXEMPT PURPOSE BY MEANS OF AN ANNUAL RAFFLE, AND AN AUCTION HELD AT THE RAFFLE BANQUET. GROSS TICKET SALES FAR EXCEED THE VALUE OF THE RAFFLE PRIZES. THE PURCHASERS OF THE RAFFLE TICKETS UNDERSTAND THAT FACT. HUNDREDS OF PERSONS FROM THE COMMUNITY PURCHASE THE TICKETS AS A MEANS OF SUPPORTING THE ORGANIZATION. A BANQUET IS HELD AT WHICH THE PRIZES ARE DRAWN. ALSO AT THE BANQUET AN AUCTION IS HELD. THE BIDS FAR EXCEED THE VALUE OF THE ITEMS AUCTIONED, AS THE BIDDERS UNDERSTAND THEY ARE SUPPORTING THE ORGANIZATION, WHICH IN TURN SUPPORTS THE SEARCH AND RESCUE UNIT OF CODINGTON COUNTY, SOUTH DAKOTA. THE NET FROM THE RAFFLE SALES AND NET AUCTION SALES ARE INCLUDED IN THIS LINE.SCHEDULE A, PART IV, SECTON D, LINE 3THE ONLY PURPOSE OF THE ORGANIZATION IS THE SUPPORT OF THE ACTIVITES OF CODINGTON COUNTY SEARCH AND RESCUE, A SUBDIVISION OF CODINGTON COUNTY, SOUTH DAKOTA. (ARTICLES OF INCORPORATION, ARTICLE V(2)). THE ARTICLES OF INCORPORATION ALSO REQUIRE THAT THE BOARD OF DIRECTORS INCLUDES AT ALL TIMES THE COMMANDER OF CODINGTON COUNTY SEARCH AND RESCUE AND THE CODINGTON COUNTY EMERGENCY MANAGMENT DIRECTOR.SCHEDULE GAT THE RAFFLE BANQUET THERE ARE ALSO PRIZES AUCTIONED OFF. THE AUCTION REVENUE WAS 23% OF THE TOTAL, SO 23% OF THE NON-CASH PRIZES HAVE BEEN ALLOCATED TO THE AUCTION AND THE REST TO THE RAFFLE. "OTHER" DIRECT EXPENSES HAVE BEEN ATTRIBUTED IN THE SAME WAY. THE MEAL AT THE BANQUET IS INCLUDED IN THE PRICE OF THE RAFFLE TICKET SO THE EXPENSES OF FOOD AND BEVERAGE HAS BEEN ALLOCATED TO THE RAFFLE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>