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      <FollowSFAS117>X</FollowSFAS117>
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      <ReconcilationRevenueExpenses>-24287</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
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        <FinancialStatementSeparate>X</FinancialStatementSeparate>
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      <AuditCommittee>true</AuditCommittee>
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        <CurrentTaxYearMinus1Year>1210698</CurrentTaxYearMinus1Year>
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      <TaxRevLeviedForOrgBenefit509>
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      <ValueOfSvcsFcltsFurnishdByGovt>
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      <Total509>
        <CurrentTaxYearMinus4Years>2003297</CurrentTaxYearMinus4Years>
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      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
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      <AmtsFromSubstContributors>
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      <PublicSupportTotal509>11994543</PublicSupportTotal509>
      <GrossInvestmentIncome509>
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      <Post1975UBTI>
        <Total>0</Total>
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        <CurrentTaxYearMinus1Year>44755</CurrentTaxYearMinus1Year>
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        <Total>178667</Total>
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      <TotalSupportTotal>
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        <Total>12225056</Total>
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      <PublicSupportPercentage509>0.98110</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.98060</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00420</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00430</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="12000229" softwareVersion="2012v2.0">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="12000229" softwareVersion="2012v2.0">
      <Buildings>
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        <Depreciation>97600</Depreciation>
        <BookValue>1366531</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>570412</OtherCostOrOtherBasis>
        <Depreciation>364392</Depreciation>
        <BookValue>206020</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>461914</OtherCostOrOtherBasis>
        <Depreciation>267799</Depreciation>
        <BookValue>194115</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>167631</OtherCostOrOtherBasis>
        <Depreciation>130828</Depreciation>
        <BookValue>36803</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>1803469</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>START-UP COSTS</Description>
        <BookValue>24389</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>SECURITY DEPOSIT-LEASE</Description>
        <BookValue>425</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>PREPAID LAND LEASE</Description>
        <BookValue>233333</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>258147</TotalBookValueOtherAssets>
      <TotRevenueEtcAuditedFinclStmt>2480827</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>106041</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>106041</RevenueNotRptdF990>
      <RevenueSubtotal>2374786</RevenueSubtotal>
      <TotalRevenuePerForm990>2374786</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>2505114</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>106041</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>106041</ExpensesNotRptdF990>
      <ExpensesSubtotal>2399073</ExpensesSubtotal>
      <TotalExpensesPerForm990>2399073</TotalExpensesPerForm990>
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      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
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          <BusinessNameLine1>LAKES AREA NFP SUPPORT FNDTN</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>826 SUMMIT AVE</AddressLine1>
          <City>DETROIT LAKES</City>
          <State>MN</State>
          <ZIPCode>56501</ZIPCode>
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        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>101010</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>TO SUPPORT THE RECIPIENTS MISSION</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>1</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIV>
        <Identifier>Grantmaker's Description of How Grants are Used</Identifier>
        <Explanation>TO REQUIRE FINANCIAL STATEMENTS OR AUDITS WHERE APPROPRIATE AND TOPERFORM ANNUAL INTERVIEWS WITH THE CEO OR THE EXECUTIVE DIRECTOR TODETERMINE IF THE RECIPIENTS ARE FULFILLING THEIR MISSION.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="12000229" softwareVersion="2012v2.0">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>AVAILABLE UPON REQUEST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>REVIEWED BY BOARD OF DIRECTORS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11b: Form 990 Review Process</ReturnReference>
        <Explanation>REVIEWED BY CEO AND BOARD OF DIRECTORS</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>