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        <ManagementAndGeneralAmt>1544</ManagementAndGeneralAmt>
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        <TotalAmt>1192</TotalAmt>
        <ManagementAndGeneralAmt>1192</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>INVESTMENT FEES</Desc>
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        <ManagementAndGeneralAmt>13236</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>RESOURCE DEVELOPMENT</Desc>
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        <FundraisingAmt>2324</FundraisingAmt>
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        <Desc>DUES</Desc>
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        <Desc>TRAINING</Desc>
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        <ProgramServicesAmt>544604</ProgramServicesAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
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        <CurrentTaxYearMinus4YearsAmt>474936</CurrentTaxYearMinus4YearsAmt>
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        <CurrentTaxYearMinus2YearsAmt>760700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>844700</CurrentTaxYearMinus1YearAmt>
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        <TotalAmt>3224716</TotalAmt>
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      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>474936</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>632256</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>760700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>844700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>512124</CurrentTaxYearAmt>
        <TotalAmt>3224716</TotalAmt>
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      <PublicSupportTotal170Amt>3224716</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>50671</CurrentTaxYearMinus4YearsAmt>
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        <CurrentTaxYearMinus2YearsAmt>82067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91744</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94627</CurrentTaxYearAmt>
        <TotalAmt>384986</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>3609702</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>55851</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.89330</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.89850</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1" />
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      <DisclosedForCharitablePrpsInd>false</DisclosedForCharitablePrpsInd>
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        <EndYearBalanceAmt>190969</EndYearBalanceAmt>
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        <GrantsOrScholarshipsAmt>7385</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>190969</EndYearBalanceAmt>
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        <EndYearBalanceAmt>198354</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>7628</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3029</DepreciationAmt>
        <BookValueAmt>4599</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>4599</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>FUNDS HELD FOR OTHERS</Desc>
        <Amt>247264</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>247264</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>982278</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>298978</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>3518</OtherRevenueAmt>
      <RevenueNotReportedAmt>302496</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>679782</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>13236</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>13236</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>693018</TotalRevenuePerForm990Amt>
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      <OtherExpensesIncludedAmt>3518</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>3518</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>633984</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>13236</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>13236</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>647220</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>FUND RAISING EXPENSE PART VIII INE 8B 3,518</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSE PART VIII LINE 8B 3,518</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BIG BUDDIES-COUNTY OF ROCK</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>204 E BROWN ST</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>416005885</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>8000</CashGrantAmt>
        <PurposeOfGrantTxt>CHILD MENTOR PROGRAM</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CHILD GUIDE PROGRAM-LUVERNE PUBLIC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>709 N KNISS</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>411784004</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>30183</CashGrantAmt>
        <PurposeOfGrantTxt>MENTOR ASSIST. PROGR</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LUVERNE BACKPACK PROGRAM</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 912</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>272458093</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>24000</CashGrantAmt>
        <PurposeOfGrantTxt>CHILD FOOD PROGRAM</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LUVERNE COMMUNITY HOSPICE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1600 N KNISS AVE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>460388596</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>137046</CashGrantAmt>
        <PurposeOfGrantTxt>HOSPICE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LUVERNE SCHOOL FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>709 N KNISS AVE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>411784004</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>9720</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT ISD 2184 NEE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ROCK COUNTY AG</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>616 W WARREN</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>411273319</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>8000</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT ROCK CO FAIR</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ROCK COUNTY FOODSHELF</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>LUVERNE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>811047461</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>20849</CashGrantAmt>
        <PurposeOfGrantTxt>LOCAL FOODSHELP</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ROCK COUNTY HISTORICAL SOCIETY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>217 N FREEMAN</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>411441481</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>93000</CashGrantAmt>
        <PurposeOfGrantTxt>HISTORY CENTER</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SANFORD HOSPITAL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1600 N KNISS AVE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>460227855</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>83110</CashGrantAmt>
        <PurposeOfGrantTxt>HOSPITAL</PurposeOfGrantTxt>
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      <Total501c3OrgCnt>9</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>REQUIRES A COMPLETION REPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>LUVERNE AREA COMMUNITY FOUNDATION IS A PUBLICLY SUPPORTED COMMUNITY FOUNDATION THAT ATTRACTS, MANAGES, AND DISTRIBUTES CHARITABLE CONTRIBUTIONS AND GRANTS TO ITS PRIMARY SERVICE AREA, ROCK COUNTY, MINNESOTA, WHICH HAS A POPULATION OF APPROXIMATELY 10,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS THE FORM 990 AT ITS NEXT MEETING AFTER PREPARATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED AT BOARD MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL PERFORMANCE AND COMPENSATION TO BE PAID TO LACF'S EXECUTIVE DIRECTOR OR ANY OTHER EMPLOYEES ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE WHICH CONSISTS ONLY OF INDEPENDENT BOARD MEMBERS AND THEN A RECOMMENDATION IS MADE TO THE ENTIRE BOARD FOR APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL PERFORMANCE AND COMPENSATION TO BE PAID TO LACF'S EXECUTIVE DIRECTOR OR ANY OTHER EMPLOYEES ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE WHICH CONSISTS ONLY OF INDEPENDENT BOARD MEMBERS AND THEN A RECOMMENDATION IS MADE TO THE ENTIRE BOARD FOR APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>LACF'S ORGANIZATION DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>FUND RAISING EXPENSE PART VIII INE 8B 3,518 FUNDRAISING EXPENSE PART VIII LINE 8B -3,518 TO RECLASSIFY FUNDS HELD FOR INVESTMENT FOR OHTERS CORRECTLY AS A LIABILITY RATHER THAN AN INCREASE OR DECREASE TO EQUITY. THIS REPRESENTS THE 1/1/2017 RECOMUPTED FUNDS HELD FOR OTHER BALANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>