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        <ManagementAndGeneralAmt>16193</ManagementAndGeneralAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>47968</ManagementAndGeneralAmt>
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      <TravelGrp>
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        <ProgramServicesAmt>370407</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>1580</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>7630</ManagementAndGeneralAmt>
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        <Desc>ANNUAL MEETING EXPENSE</Desc>
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        <ManagementAndGeneralAmt>89942</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>TRAINING</Desc>
        <TotalAmt>86616</TotalAmt>
        <ProgramServicesAmt>63520</ProgramServicesAmt>
        <ManagementAndGeneralAmt>23096</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>BOARD EXPENSE</Desc>
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        <ManagementAndGeneralAmt>50062</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>IN KIND EXPENSE EPA</Desc>
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        <EOYAmt>1510919</EOYAmt>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <CurrentTaxYearMinus2YearsAmt>1434176</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1777608</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus1YearAmt>1777608</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1790488</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus2YearsAmt>6434</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19522</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6926</CurrentTaxYearAmt>
        <TotalAmt>25878</TotalAmt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC - 2021 AMOUNT: $ 3,772. 2022 AMOUNT: $ 12,733. 2023 AMOUNT: $ 7,786. 2024 AMOUNT: $ 11,137. 2025 AMOUNT: $ 15,088. CREDIT CARD FEE - 2021 AMOUNT: $ 1,264. 2022 AMOUNT: $ 2,835. 2023 AMOUNT: $ 3,226. 2024 AMOUNT: $ 3,447. 2025 AMOUNT: $ 2,941. SYSTEMS SUPPLIES INCOME - 2021 AMOUNT: $ 7,730. 2022 AMOUNT: $ 3,217. 2023 AMOUNT: $ 3,330. 2024 AMOUNT: $ 6,055. 2025 AMOUNT: $ 9,415. TRAINING INCOME - 2022 AMOUNT: $ 5,860. 2024 AMOUNT: $ 3,100. CALENDER INCOME - 2021 AMOUNT: $ 8,950. 2022 AMOUNT: $ 4,600. 2023 AMOUNT: $ 4,050. WATER PAC - 2025 AMOUNT: $ 4,860. CR REBATE INCOME - 2025 AMOUNT: $ 155,029. CREDIT CARD REWARDS INCOME - 2025 AMOUNT: $ 7,050.</ExplanationTxt>
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      <TotalLobbyingExpendituresAmt>16007</TotalLobbyingExpendituresAmt>
      <NotDescribedSection501c3Ind>0</NotDescribedSection501c3Ind>
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        <DepreciationAmt>6212</DepreciationAmt>
        <BookValueAmt>5531</BookValueAmt>
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      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>2297920</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>2297920</TotalRevenuePerForm990Amt>
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      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>2276829</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>2276829</TotalExpensesPerForm990Amt>
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    <IRS990ScheduleM documentId="RetDoc1042900001">
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        <Desc>IN-KIND PRESENTORS AT TRAININGS</Desc>
        <ContributionCnt>28</ContributionCnt>
        <NoncashContributionsRptF990Amt>32324</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>ESTIMATED COST</MethodOfDeterminingRevenuesTxt>
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      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MONTANA RURAL WATER SYSTEMS, INC. IS A MEMBERSHIP ORGANIZATION COMPRISED OF COMMUNITIES, WATER DISTRICTS, WATER USER ASSOCIATIONS AND OTHER ENTITIES LOCATED IN THE STATE OF MONTANA. MEMBERSHIP FEES ARE BASED UPON THE NUMBER OF SERVICE CONNECTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEMBERS OF MONTANA RURAL WATER SYSTEMS, INC. ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OF MONATANA RURAL WATER SYSTEMS, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF FORM 990 IS E-MAILED TO BOARD MEMBERS AND THE MRWS ACCOUNTANT. THE BOARD MEMBERS AND ACCOUNTANT ARE ASKED TO REVIEW AND COMMENT ON THE DRAFT FORM 990.ONCE ALL COMMENTS ARE RECEIVED, A FINAL FORM 990 IS PREPARED AND SUBMITTED TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD DISCLOSES CONFLICTS ANNUALLY AND THEY MONITOR AND ENFORCE THE POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>MARKET STUDIES WERE COMPLETED AND THE BOARD LOOKED AT OTHER STATE EXECUTIVE DIRECTOR SALARIES BEFORE DETERMINING THE SALARY FOR THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>